0001214659-16-013221.txt : 20160815 0001214659-16-013221.hdr.sgml : 20160815 20160815132618 ACCESSION NUMBER: 0001214659-16-013221 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 32 CONFORMED PERIOD OF REPORT: 20160229 FILED AS OF DATE: 20160815 DATE AS OF CHANGE: 20160815 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RORINE INTERNATIONAL HOLDING Corp CENTRAL INDEX KEY: 0001423586 STANDARD INDUSTRIAL CLASSIFICATION: ORTHOPEDIC, PROSTHETIC & SURGICAL APPLIANCES & SUPPLIES [3842] IRS NUMBER: 450588917 STATE OF INCORPORATION: NV FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-53156 FILM NUMBER: 161831531 BUSINESS ADDRESS: STREET 1: 7582 LAS VEGAS BLVD SOUTH STREET 2: SUITE 325 CITY: LAS VEGAS STATE: NV ZIP: 89123 BUSINESS PHONE: 702-560-4373 MAIL ADDRESS: STREET 1: 7582 LAS VEGAS BLVD SOUTH STREET 2: SUITE 325 CITY: LAS VEGAS STATE: NV ZIP: 89123 FORMER COMPANY: FORMER CONFORMED NAME: 3 SHINE TECHNOLOGIES INC. DATE OF NAME CHANGE: 20150821 FORMER COMPANY: FORMER CONFORMED NAME: UNWALL INTERNATIONAL INC DATE OF NAME CHANGE: 20120202 FORMER COMPANY: FORMER CONFORMED NAME: Quadra Projects Inc. DATE OF NAME CHANGE: 20080111 10-Q 1 f5516410q.htm FOR THE QUARTERLY PERIOD ENDED FEBRUARY 29, 2016 f5516410q.htm


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 
 
 
FORM 10-Q
 

x
QUARTERLY REPORT UNDER TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
  
FOR THE QUARTERLY PERIOD ENDED February 29, 2016
  
  
 
OR                
  
  
o
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934                    

Commission file number 000-53156

RORINE INTERNATIONAL HOLDING CORPORATION
(Exact name of registrant as specified in its charter)
NEVADA
(State or other jurisdiction of incorporation or organization)
Suite 325 – 7582 Las Vegas Blvd South,
Las Vegas, NV89123
 
 
(Address of principal executive offices, including zip code.)
 
702-560-4373
(telephone number, including area code)

Check whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 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 last 90 days.  YEx     NO o

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

Large accelerated filer  o
       Accelerated filer  o     
Non-accelerated filer    o  
       Smaller reporting company  x
 
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).
 YES x      NOo

State the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date: 23,818,046 shares of common stock as of May 5, 2016.
 


 
1

 
 
    RORINE INTERNATIONAL HOLDING CORPORATION
FINANCIAL STATEMENTS
FEBRUARY 29, 2016
 

TABLE OF CONTENTS
 
 
 
 PART I. - FINANCIAL INFORMATION
   
 Page
     
ITEM 1
FINANCIAL STATEMENTS 
 
     
 
3
     
 
4
     
 
5
     
 
6
     
9
     
12
     
12
     
12
     
12
     
12
     
12
   
13
 
 
2

 
 
RORINE INTERNATIONAL HOLDING CORPORATION
 
 
   
   
   
   
February 29,
   
November 30,
 
   
2016
   
2015
 
ASSETS
           
   
 
   
 
 
Current Assets:
           
Cash
    -       -  
Total current assets
    -       -  
                 
Total Assets
    -       -  
                 
LIABILITIES AND SHAREHOLDERS' DEFICIT
               
                 
Current Liabilities:
               
Accounts payable    
    10,835       3,905  
Due to shareholder  
    201,162       194,327  
                 
Total liabilities
    211,997       198,232  
       
               
Shareholders’ Deficit:
               
Preferred stock - Class A – authorized, 100,000,000
               
shares of $.001 par value; issued and outstanding,
               
750,000
    750       750  
Common stock – authorized, 2,000,000,000
               
shares of $.001 par value; issued and outstanding,
               
23,818,046
    23,818       23,818  
Capital in excess of par value
    6,793,041       6,793,041  
Accumulated deficit
    (7,029,606 )     (7,015,841 )
Total shareholders deficit
    (211,997 )     (198,232 )
                 
Total Liabilities and Shareholders’ Deficit
    -       -  

These accompanying notes are an integral part of these financial statements

 
3

 
 
RORINE INTERNATIONAL HOLDING CORPORATION
 
 
FOR THE THREE MONTHS ENDED FEBRUARY 29, 2016 AND FEBRUARY 28, 2015
 
             
             
             
             
   
2016
   
2015
 
Expenses:
           
Selling and Administrative Expenses
    13,765       12,800  
Operating loss
    (13,765 )     (12,800 )
                 
Total loss from operations
    (13,765 )     (12,800 )
                 
Loss Per Share -
               
Basic and Diluted
  $ (0.00 )   $ (0.00 )
 
               
Weighted average number of common shares outstanding
    23,818,046       23,818,046  

These accompanying notes are an integral part of these financial statements

 
4

 
 
RORINE INTERNATIONAL HOLDING CORPORATION
 
 
FOR THE THREE MONTHS ENDED FEBRUARY 29, 2016 AND FEBRUARY 28, 2015
 
             
             
   
2016
   
2015
 
CASH FLOWS FROM OPERATIONS:
           
Net loss  
  $ (13,765 )   $ (12,800 )
Adjustments required to reconcile net loss to net cash
               
consumed by operating activities:      
               
Changes in assets and liabilities:
               
Increase in accounts payable
    6,930       (385 )
Net Cash Consumed by Operating Activities:
    (6,835 )     (13,185 )
                 
      .          
CASH FLOWS FROM FINANCING ACTIVITIES:
               
Proceeds from shareholder loans
    6,835       13,185  
Net Cash Provided by Financing Activities:
    6,835       13,185  
                 
                 
Net increase (decrease) in cash
    -       -  
                 
Cash balance, beginning of period
    -       -  
                 
Cash balance, end of period
  $ -     $ -  

The accompanying notes are an integral part of these financial statements

 
5

 
 
RORINE INTERNATIONAL HOLDING CORPORATION
(fka UNWALL INTERNATIONAL INC.)
FEBRUARY 29, 2016

 
 
1. BASIS OF PRESENTATION

The unaudited interim financial statements of Rorine International Holdings Corp. . (the “Company”) as of February 29, 2016  and for the three month period then ended have been prepared in accordance with accounting principles generally accepted in the United States of America. In the opinion of management, such information contains all adjustments, consisting only of normal recurring adjustments, necessary for a fair presentation of the results of such periods. The results of operations for the three month periods ended February 29, 2016 are not necessarily indicative of the results to be expected for the full fiscal year ending November 30, 2016. The Company was a "shell" company as defined by SEC Rule 12b-2 until it began development stage operations on September 1, 2012. The Company was a development stage entity through May 31, 2013 when it discontinued development operations and reverted back to “shell” status. The Company functional currency is US dollars.

 
On July 9, 2015 we merged with our wholly owned Nevada subsidiary, 3 Shine Technologies Inc.  As a result of this merger, our corporate name was changed to 3 Shine Technologies, Inc and the trading symbol for our common stock changed to “TSHN.”
  
On September 14, 2015, the Company completed a merger with Rorine International Holding Corporation, a wholly owned subsidiary incorporated in the State of Nevada. This resulted in a corporate name change of the Company to “Rorine International Holding Corporation”.  This corporate action was approved by the Company’s Board of Directors as authorized by Nevada corporate law. The corporate name change effected by the merger was effective on October 7, 2015 upon final approval by FINRA which was granted on October 6, 2015.  The Company’s trading symbol changed to “RIHC” as a result of the corporate name change The subsidiary was newly formed on September 4, 2015 and merged into the parent public company ten days later on September 14, 2015. The subsidiary had no formal business activities as of November 30, 2015.Selling general and administrative expense consist mainly of professional fees.
 
On  January 12,  2016, Rorine International Holding Corporation Inc successfully entered in a marketing and distribution agreement with RICH Group based in South East Asia. The agreement was negotiated and announced by Rorine’s Chief Financial Officer Mr Tan Sew. According to Mr Tan this agreement has taken several months to plan and negotiate and “will give Rorine an excellent opportunity to market Eastern alternative medical packages related to Type II Diabetes outside of China to non-traditional markets such as in the West.”
 
The agreement was signed between Rorine International Holding Corporation and RICH Group who had previously acquired Guangzhou Huanai Nutrition and Health Information Co. Ltd and Guangzhou Tongde Hospital. One of RICH Group’s diversified investment holdings has been in alternative medicine & treatment for Type II Diabetes, specifically in China where roughly 10% of the population is susceptible to it. They have a non-invasive treatment program based on the combination of traditional Chinese medicine and modern hyperthermia, elemental balance therapy, psychotherapy, resulting in complete restoration to normal health and diet. They currently have a separate marketing and distribution company specifically for the China market. This new agreement allows them to move outside of China into new and growing markets specifically targeting western patients.
 
According to this agreement, Rorine will setup and prepare a marketing strategy and platform as well as liaise with hospitals, clinics and associations in order to bring this unique product to markets in the West where Diabetes is also on the rise.
 
 
6

 
 
The agreement is part of a long term strategy initiated by the Board of Directors of Rorine International Holding Corporation, faithfully guided by its Chief Officer Mr Tesheb Casimir. Part of this turn around occurred when the Board decided to appoint Mr Tan Sew as its CFO in late 2015. Mr Tan has been involved in new project finance and development in South East Asia for the past 20 years.
 
On March 14, 2016, an Amendment to the Company’s Articles of Incorporation was filed with the Nevada Secretary of State which increased the Company’s authorized shares of common stock to 2,000,000,000 shares from 100,000,000 shares.  The amendment was approved by owners of 66.96% of the Company’s common stock and by the owner of 100% of the Company’s preferred stock.  The amendment was effective upon filing on March 14, 2016.
 
Accounts payable consist of vendor payables at February 29, 2016 and November 30, 2015.


2. SUPPLEMENTAL CASH FLOWS INFORMATION

There was no cash paid for either interest or income taxes during either of the periods presented. There were no non-cash investing or financing activities during either of the periods presented.

3. GOING CONCERN

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As shown in the financial statements, the Company has experienced continued losses, has a working capital deficiency of $211,997 has an accumulated deficit of $7,029,606 and does not presently have sufficient resources to accomplish its objectives during the next twelve months. On August 1, 2012, the Company began a new business.  The new business enterprise was initiated with the creation of a wholly owned subsidiary, Unwall Technologies Holdings, Sdn. Ghd (Technologies), a Malaysian corporation incorporated on July 12, 2012.  The Company plans to introduce applications for mobile devices in the first half of 2013 and web applications later in the year.  The Company is considered a development stage entity because this new business enterprise is in the process of platform development and has not derived significant revenue from operations..

In November, 2011, the Company name was changed to Unwall International Inc.  These factors raise substantial doubt about the ability of the Company to continue as a going concern. The financial statements do not include adjustments relating to the recoverability of assets and classification of liabilities that might be necessary should the Company be unable to continue in operation. The Company’s present plans, the realization of which cannot be assured, are to raise necessary funds through shareholder loans.
 
 
4. CONTINGENCY

The Company does not carry Directors and Officer’s insurance.

5. SHAREHOLDER LOANS

The shareholder loans are non-interest bearing demand loans and are properly classified on the balance sheet as a current liability.
 
 
6. PRINCIPLE OF CONSOLIDATION

The consolidated financial statements represent the combined results of Rorine International Holdings Corp. and its wholly owned subsidiary, Unwall Technologies Holdings, SdnGhd. All intercompany balances have been eliminated.
 
 
7

 
 
7. DISCONTINUED OPERATIONS

The Company began development stage activities through its wholly owned Malaysian subsidiary, Unwall Technologies Holdings, SdnGhd. on September 1, 2012.  Operations of the Malaysian subsidiary effectively ceased on May 31, 2013, and closed by August 31, 2013.  The equipment and software owned by this subsidiary had no material value and were either abandoned or given to employees.  Unwall International has assumed responsibility for any remaining accounts payable of the subsidiary.  A planned social lending division was terminated with no viable development before October 31, 2013.


8. RELATED PARTY TRANSACTIONS
 
As of February 29, 2016 the Company  Principal Executive Officer had advanced the Company a total of $201,162.  
   
 
8

 
 

This section of this report includes a number of forward- looking statements that reflect our current views with respect to future events and financial performance. Forward-looking statements are often identified by words like: believe, expect, estimate, anticipate, intend, project and similar expressions, or words which, by their nature, refer to future events. You should not place undue certainty on these forward-looking statements, which apply only as of the date of this report. These forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from historical results or our predictions.

Management’s Discussion and Analysis of Financial Condition and Results of Operation
 
From November 30, 2007 until April 2009, our operations were that of distribution of alternative health products. Upon further market research, it was determined that pursuing the marketing and sale of such product was not as profitable as previously projected. Therefore, all efforts relating to the distribution and marketing were ceased. In April 2009, we commenced operations relating to the distribution of the certain systems which were intended to convert a variety of waste materials to marketable by-products. This business was discontinued by March 31, 2011.
 
On October 30, 2012, we completed the incorporation and registration of Unwall Technologies Holdings SDN.BHD, a wholly-owned Malaysian subsidiary (“Unwall Technologies”), which commenced operations to offer mobile apps through its website, www.uwii.org .  The Company planned to introduce applications for mobile devices in the first half of 2013 and web applications later in the year.  This venture was discontinued May 31, 2013 and the business closed by August 31, 2013.  The subsidiary does still exist with no assets or liabilities remaining.
 
Development began on a web based social lending division.  So far, this business has not proceeded beyond initial plans for a joint venture and, as a result the Company has reverted to shell company status.
 
  
We have not been involved in any bankruptcy, receivership or similar proceeding.

 
The following is an analysis of our revenues and gross profit, details and analysis of components of expenses, and variances comparing the three months ended February 29, 2016 to the three months ended February 28, 2015.
 
   
Three Months Ended
 
       
   
February
29, 2016
   
February
28, 2015
 
Revenues
 
$- Nil -
   
$- Nil -
 
Selling and Administrative
Expenses
  $ 13,765     $ 12,800  
Net Loss from Continuing
Operations
  $ 13,765     $ 12,800  
 
 
9

 
 
Expenses
 
Our expenses for the three months ended February 29, 2016 and February 28, 2015 were as follows:
 
   
February 28,
 2016
   
February 28,
2015
 
Professional Fees
          $
12,000
 
Selling Expense
   
12,165
         
Office and
Miscellaneous
Expense
               
Payroll
   
1,600
     
800
 
     
13,765
     
12,800
 
                 
                 
                 
  Total Expenses
 
$
     
$
   
 
For the three months ended February 29, 2016, our total operating expenses were $13,765 as compared to $12,800 for the three months ended February 28, 2015.  Our operating expenses are expected to vary based on the level of our professional fees.
 
Professional Fees
 
We incurred a total of $12,165  in professional fees for the three months ended February 29, 2016 as compared to $12,000 during the three months ended February 28, 2015.  Professional fees include audit and review fees, bookkeeping fees and legal fees consisting mostly of preparation of SEC filings. Our audit and legal fees are expected to vary.
 
 
Liquidity and Capital Resource
 
Working Capital Deficit
 
   
At
   
At
 
   
February
29,
   
November
30,
 
   
2016
   
2015
 
             
Current Assets
 
$
-
   
$
-
 
Current Liabilities
   
211,997
     
198,232 
 
Working Capital
 
$
211,997
   
$
198,232 
 
 
Cash Flows
 
   
At
   
At
 
   
February
28,
   
February
28,
 
   
2016
   
2015
 
             
Net Cash Consumed
by Operating
Activities
 
$
(6,835)
   
$
(13,185)
 
     
 
     
  
 
Net Cash Provided
by Financing
Activities
   
6,385
     
13,185
 
                 
Net change in cash
 
$
     
$
   
 
 
10

 
 
Net Cash Consumed 

Working Capital Needs:
 
As of February 29, 2016, we had a net working capital deficit of $7,029,606. Over the next 12 months, we will require approximately $25,000 to sustain our working capital needs as a public reporting company as follows:
 
Professional fees
 
$
15,000
 
Other
   
10,000
 
         
         
Total
 
$
25,000
 
 
Sources of Capital:
 
We expect to obtain financing through shareholder loans. Shareholder loans will be without stated terms of repayment or interest. We will not consider taking on any long-term or short-term debt from financial institutions in the immediate future. Shareholders loans may be granted from time to time as required to meet current working capital needs. We have no formal agreement that ensures that we will receive such loans. We may exhaust this source of funding at any time.
 
 
Cash Flows
 
Operating Activities:
 
Net cash consumed by continuing operating activities was $6,835 for the three months ended February 29, 2016 and 13,185 for the three months ended February 28, 2015. Cash consumption is expected to remain stable until the Company once again commences active business operations.
 
 
Investing and Financing Activities:
 
We had no investing activities from continuing operations in either the 2016 period or the 2015 period.  Our Board of Directors previously approved a sale of 75,000,000 shares of our Common Stock to Great On Technologies Holdings Ltd., our majority shareholder, for $75,000.  However, as of February 29, 2016, the shares had not yet been issued.
 
Cash flows from financing activities from continuing operations produced cash flows during the three month period ended February 29, 2016 of $6,835, compared to $13,185 for the three months ended February 28, 2015.  In both periods the cash was provided by shareholder loans to fund our working capital needs. Additional capital is required in order to fund our working capital needs and we may receive additional financing through shareholder loans although we have no formal commitments from any shareholders at this time. We will not be considering taking on any long-term or short-term debt from financial institutions in the immediate future. Shareholder and consultant loans may be granted from time to time as required to meet current working capital needs. We have no formal agreement that ensures that we will receive such loans. We may exhaust this source of funding at any time.
 
 
11

 
 
Material Commitments
 
We do not have any material commitments for capital expenditures.
 
Seasonal Aspects
 
Management is not currently aware of any seasonal aspects which would affect the results of our operations during any particular time of year.
 
Off Balance Sheet Arrangements
 
We have no off balance sheet arrangements.
 
Going Concern

 We anticipate that additional funding will be required in the form of equity financing from the sale of our common stock. At this time, we cannot provide investors with any assurance that we will be able to raise sufficient funding from the sale of our common stock or through loans from our directors to meet our obligations over the next twelve months. We do not have any arrangements in place for any future debt or equity financing.

Recent Accounting Pronouncements

The Company has analyzed the relevant Accounting Standards Updates and has determined that none are anticipated to have a material impact on the Company’s financial position or results of operations.



We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.
  

Under the supervision and with the participation of our management, including the Chief Executive Officer and Chief Financial Officer, we have evaluated the effectiveness of our disclosure controls and procedures as required by Exchange Act Rule 13a-15(b) as of the end of the period covered by this report.  Based on that evaluation, the Chief Executive Officer and Chief Financial Officer have concluded that our disclosure controls and procedures were not effective during the quarter ended February 29, 2016.

There were no changes in our internal control over financial reporting during the quarter ended February 29, 2016 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
 


We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.
 

The following documents are included herein:

No.
Document Description
  
  
31.1
Certification of Principal Executive Officer pursuant Section 302 of the Sarbanes-Oxley Act of 2002
31.2
Certification of  Principal Financial Officer pursuant Section 302 of the Sarbanes-Oxley Act of 2002
32.1
Certification of Principal Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
32.2
Certification of Principal Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

 
12

 
 

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following person on behalf of the Registrant and in the capacities on this 15 day of August, 2016.

 
RORINE INTERNATIONAL HOLDING CORPORATION
  
  
  
  
  
  
     
  
  
   
  
  
  
  
  
  
  
  
  
  
BY:
 
/s/
TESHEB CASIMIR
 
TESHEB CASIMIR                   
  
  
  
Principal Executive Officer
 
 
 
 
BY: TAN SEW HOCK
 
  
   
/s/  TAN SEW HOCK
 
       
   
Principal Financial Officer and
Principal Accounting Officer
 
 
 
13
 
EX-31.1 2 ex31_1.htm EXHIBIT 31.1 ex31_1.htm
 EXHIBIT 31.1

CERTIFICATION
Pursuant to 18 U.S.C. 1350
(Section 302 of the Sarbanes-Oxley Act of 2002)

I, Tesheb Casimir, certify that:
 
1.   
I have reviewed this Report on Form 10-Q of RORINE INTERNATIONAL HOLDING CORPORATION.;
 
2.   
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.  
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.   
The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

 
a)  
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, 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; and

5.   
The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

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

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

Date: August 15, 2016   
 
 
BY:
 
/s/
TESHEB CASIMIR
 
TESHEB CASIMIR                   
 
  
Principal Executive Officer
 
 
 
 

 
EX-31.2 3 ex31_2.htm EXHIBIT 31.2 ex31_2.htm
EXHIBIT 31.2

CERTIFICATION
Pursuant to 18 U.S.C. 1350
(Section 302 of the Sarbanes-Oxley Act of 2002)

I, Tan Sew Hock, certify that:
 
1.   
I have reviewed this Report on Form 10-Q of RORINE INTERNATIONAL HOLDING CORPORATION;
 
2.   
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.  
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.   
The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

 
a)  
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, 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; and

5.   
The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

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

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

Date: August 15, 2016   
 
 
BY:
 
/s/
TAN SEW HOCK
 
TAN SEW HOCK                   
 
  
Principal Financial Officer and
Principal Accounting Officer
 
 
 

 
 
EX-32.1 4 ex32_1.htm EXHIBIT 32.1 ex32_1.htm
 EXHIBIT 32.1

CERTIFICATION
Pursuant to 18 U.S.C. 1350
(Section 906 of the Sarbanes-Oxley Act of 2002)

In connection with the Report on Form 10-Q of RORINE INTERNATIONAL HOLDING CORPORATION (the "Company") for the period ended February 29, 2016, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), Tesheb Casimir, as Principal Executive Officer of the Company, hereby certifies, pursuant to 18 U.S.C. ss.1350, as adopted pursuant to ss.906 of the Sarbanes-Oxley Act of 2002, that:

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

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




Date: August 15, 2016
             
 
 
BY:
 
/s/
TESHEB CASIMIR
 
TESHEBCASIMIR                   
 
  
Principal Executive Officer
 
     
     
     
     
     
     
     
 
This certification accompanies each Report pursuant to ss. 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of ss.18 of the Securities Exchange Act of 1934, as amended.

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

 
EX-32.2 5 ex32_2.htm EXHIBIT 32.2 ex32_2.htm
EXHIBIT 32.2

CERTIFICATION
Pursuant to 18 U.S.C. 1350
(Section 906 of the Sarbanes-Oxley Act of 2002)

In connection with the Report on Form 10-Q of RORINE INTERNATIONAL HOLDING CORPORATION (the "Company") for the period ended February 29, 2016, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), Tan Sew Hock, as Principal Financial Officer of the Company, hereby certifies, pursuant to 18 U.S.C. ss.1350, as adopted pursuant to ss.906 of the Sarbanes-Oxley Act of 2002, that:

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

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




Date: August 15, 2016
             
 
 
BY:
 
/s/
TAN SEW HOCK
 
TAN SEW HOCK                   
 
  
Principal Financial Officer and
Principal Accounting Officer
     
     
     
     
     
     
     
 
This certification accompanies each Report pursuant to ss. 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of ss.18 of the Securities Exchange Act of 1934, as amended.

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

 
EX-101.INS 6 rihc-20160229.xml EXHIBIT 101.INS 0001423586 2015-12-01 2016-02-29 0001423586 2016-02-29 0001423586 us-gaap:ExecutiveOfficerMember 2016-02-29 0001423586 2014-01-01 2015-02-28 0001423586 2015-11-30 0001423586 2014-11-30 0001423586 2016-05-05 0001423586 us-gaap:SubsequentEventMember 2016-03-14 iso4217:USD iso4217:USD xbrli:shares xbrli:shares false 10-Q RORINE INTERNATIONAL HOLDING Corp Q1 --11-30 Smaller Reporting Company 0001423586 2016 2016-02-29 211997 -7029606 -7015841 201162 201162 194327 13765 12800 -13765 -12800 -13765 -12800 0.00 0.00 23818046 23818046 6930 -385 -6835 -13185 6835 13185 6835 13185 10835 3905 211997 198232 100000000 100000000 0.001 0.001 750000 750000 750 750 100000000 100000000 2000000000 0.001 0.001 23818046 23818046 23818 23818 6793041 6793041 -211997 -198232 23818046 23818046 750000 750000 23818046 <div align="left" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt"></div> <div align="left" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt"><font style="display: inline; font: bold 10pt Times New Roman">1. 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The Company was a "shell" company as defined by SEC Rule 12b-2 until it began development stage operations on September 1, 2012. The Company was a development stage entity through May 31, 2013 when it discontinued development operations and reverted back to &#8220;shell&#8221; status.&#160;The Company functional currency is US dollars.</font></div> <div style="text-indent: 0pt; display: block"><br /> </div> <div align="left" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt"><font style="display: inline; font: 10pt Times New Roman">&#160;</font></div> <div align="left" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt"><font style="display: inline; font: 10pt Times New Roman">On July 9, 2015 we merged with our wholly owned Nevada subsidiary, 3 Shine Technologies Inc.&#160;&#160;As a result of this merger, our corporate name was changed to 3 Shine Technologies, Inc and the trading symbol for our common stock changed to &#8220;TSHN.&#8221;</font></div> <div align="left" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt"><font style="display: inline; font: 10pt Times New Roman">&#160;&#160;</font></div> <div align="left" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt"><font style="display: inline; font: 10pt Times New Roman">On September 14, 2015, the Company completed a merger with Rorine International Holding Corporation, a wholly owned subsidiary incorporated in the State of Nevada. This resulted in a corporate name change of the Company to &#8220;Rorine International Holding Corporation&#8221;.&#160; This corporate action was approved by the Company&#8217;s Board of Directors as authorized by Nevada corporate law. The corporate name change effected by the merger was effective on October 7, 2015 upon final approval by FINRA which was granted on October 6, 2015.&#160; The Company&#8217;s trading symbol changed to &#8220;RIHC&#8221; as a result of the corporate name change&#160;The subsidiary was newly formed on September 4, 2015 and merged into the parent public company ten days later on September 14, 2015. 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According to Mr Tan this agreement has taken several months to plan and negotiate and &#8220;will give Rorine an excellent opportunity to market Eastern alternative medical packages related to Type II Diabetes outside of China to non-traditional markets such as in the West.&#8221;</font></div> <div align="left" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt"><font style="display: inline; font: 10pt Times New Roman">&#160;</font></div> <div align="left" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt"><font style="display: inline; font: 10pt Times New Roman">The agreement was signed between Rorine International Holding Corporation and RICH Group who had previously acquired Guangzhou Huanai Nutrition and Health Information Co. Ltd and Guangzhou Tongde Hospital. 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Part of this turn around occurred when the Board decided to appoint Mr Tan Sew as its CFO in late 2015. Mr Tan has been involved in new project finance and development in South East Asia for the past 20 years.</font></div> <div align="left" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt"><font style="display: inline; font: 10pt Times New Roman">&#160;</font></div> <div align="left" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt"><font style="display: inline; font: 10pt Times New Roman">On March 14, 2016, an Amendment to the Company&#8217;s Articles of Incorporation was filed with the Nevada Secretary of State which increased the Company&#8217;s authorized shares of common stock to 2,000,000,000 shares from 100,000,000 shares.&#160;&#160;The amendment was approved by owners of 66.96% of the Company&#8217;s common stock and by the owner of 100% of the Company&#8217;s preferred stock.&#160;&#160;The amendment was effective upon filing on March 14, 2016.</font></div> <div align="left" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt">&#160;</div> <div align="left" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt"><font style="display: inline; font: 10pt Times New Roman">Accounts payable consist of vendor payables at February 29, 2016 and November 30, 2015.</font></div> <div style="text-indent: 0pt; display: block"></div> <div align="left" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt"><font style="display: inline; font: bold 10pt Times New Roman">2. 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As shown in the financial statements, the Company has experienced continued losses, has a working capital deficiency of $211,997 has an accumulated deficit of $7,029,606 and does not presently have sufficient resources to accomplish its objectives during the next twelve months. On August 1, 2012, the Company began a new business.&#160;&#160;The new business enterprise was initiated with the creation of a wholly owned subsidiary, Unwall Technologies Holdings, Sdn. 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The financial statements do not include adjustments relating to the recoverability of assets and classification of liabilities that might be necessary should the Company be unable to continue in operation. The Company&#8217;s present plans, the realization of which cannot be assured, are to raise necessary funds through shareholder loans.</font></div> <div align="left" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt"><font style="display: inline; font: bold 10pt Times New Roman">4. 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All intercompany balances have been eliminated.</font></div> <div align="left" style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt"><font style="display: inline; font: bold 10pt Times New Roman">7. 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Feb. 29, 2016
May 05, 2016
Document and Entity Information [Abstract]    
Document Type 10-Q  
Amendment Flag false  
Document Period End Date Feb. 29, 2016  
Entity Registrant Name RORINE INTERNATIONAL HOLDING Corp  
Entity Central Index Key 0001423586  
Current Fiscal Year End Date --11-30  
Document Fiscal Period Focus Q1  
Document Fiscal Year Focus 2016  
Entity Filer Category Smaller Reporting Company  
Entity Units Outstanding   23,818,046
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CONSOLIDATED BALANCE SHEETS - USD ($)
Feb. 29, 2016
Nov. 30, 2015
Current Assets:    
Cash
Total current assets
Total Assets
Current Liabilities:    
Accounts payable 10,835 3,905
Due to shareholder 201,162 194,327
Total liabilities 211,997 198,232
Shareholders' Deficit:    
Preferred Class A shares - 100,000,000 shares of $ 0.001 par value; issued and outstanding, 750,000 750 750
Common stock: authorized 2,000,000,000 shares of $0.001 par value; issued and outstanding, 23,818,046 23,818 23,818
Capital in excess of par value 6,793,041 6,793,041
Accumulated deficit (7,029,606) (7,015,841)
Total shareholder's deficit (211,997) (198,232)
Total Liabilities and Shareholders' Deficit
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Feb. 29, 2016
Nov. 30, 2015
Statement of Financial Position [Abstract]    
Preferred Stock, shares authorized 100,000,000 100,000,000
Preferred Stock, par value per share $ 0.001 $ 0.001
Preferred stock, shares issued 750,000 750,000
Preferred stock, shares outstanding 750,000 750,000
Common Stock, shares authorized 100,000,000 100,000,000
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Common Stock, shares outstanding 23,818,046 23,818,046
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CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)
3 Months Ended 14 Months Ended
Feb. 29, 2016
Feb. 28, 2015
Expenses:    
Selling and Administrative Expenses $ 13,765 $ 12,800
Operating loss (13,765) (12,800)
Total loss from operations $ (13,765) $ (12,800)
Loss Per Share -    
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Weighted average number of common shares outstanding 23,818,046 23,818,046
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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
3 Months Ended 14 Months Ended
Feb. 29, 2016
Feb. 28, 2015
CASH FLOWS FROM OPERATIONS:    
Net loss $ (13,765) $ (12,800)
Changes in assets and liabilities:    
Increase in accounts payable 6,930 (385)
Net Cash Consumed by Operating Activities: (6,835) (13,185)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Proceeds from shareholder loans 6,835 13,185
Net Cash Provided by Financing Activities: 6,835 13,185
Net increase (decrease) in cash
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BASIS OF PRESENTATION
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Feb. 29, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
BASIS OF PRESENTATION
1. BASIS OF PRESENTATION

The unaudited interim financial statements of Rorine International Holdings Corp. . (the “Company”) as of February 29, 2016  and for the three month period then ended have been prepared in accordance with accounting principles generally accepted in the United States of America. In the opinion of management, such information contains all adjustments, consisting only of normal recurring adjustments, necessary for a fair presentation of the results of such periods. The results of operations for the three month periods ended February 29, 2016 are not necessarily indicative of the results to be expected for the full fiscal year ending November 30, 2016. The Company was a "shell" company as defined by SEC Rule 12b-2 until it began development stage operations on September 1, 2012. The Company was a development stage entity through May 31, 2013 when it discontinued development operations and reverted back to “shell” status. The Company functional currency is US dollars.

 
On July 9, 2015 we merged with our wholly owned Nevada subsidiary, 3 Shine Technologies Inc.  As a result of this merger, our corporate name was changed to 3 Shine Technologies, Inc and the trading symbol for our common stock changed to “TSHN.”
  
On September 14, 2015, the Company completed a merger with Rorine International Holding Corporation, a wholly owned subsidiary incorporated in the State of Nevada. This resulted in a corporate name change of the Company to “Rorine International Holding Corporation”.  This corporate action was approved by the Company’s Board of Directors as authorized by Nevada corporate law. The corporate name change effected by the merger was effective on October 7, 2015 upon final approval by FINRA which was granted on October 6, 2015.  The Company’s trading symbol changed to “RIHC” as a result of the corporate name change The subsidiary was newly formed on September 4, 2015 and merged into the parent public company ten days later on September 14, 2015. The subsidiary had no formal business activities as of November 30, 2015.Selling general and administrative expense consist mainly of professional fees.
 
On  January 12,  2016, Rorine International Holding Corporation Inc successfully entered in a marketing and distribution agreement with RICH Group based in South East Asia. The agreement was negotiated and announced by Rorine’s Chief Financial Officer Mr Tan Sew. According to Mr Tan this agreement has taken several months to plan and negotiate and “will give Rorine an excellent opportunity to market Eastern alternative medical packages related to Type II Diabetes outside of China to non-traditional markets such as in the West.”
 
The agreement was signed between Rorine International Holding Corporation and RICH Group who had previously acquired Guangzhou Huanai Nutrition and Health Information Co. Ltd and Guangzhou Tongde Hospital. One of RICH Group’s diversified investment holdings has been in alternative medicine & treatment for Type II Diabetes, specifically in China where roughly 10% of the population is susceptible to it. They have a non-invasive treatment program based on the combination of traditional Chinese medicine and modern hyperthermia, elemental balance therapy, psychotherapy, resulting in complete restoration to normal health and diet. They currently have a separate marketing and distribution company specifically for the China market. This new agreement allows them to move outside of China into new and growing markets specifically targeting western patients.
 
According to this agreement, Rorine will setup and prepare a marketing strategy and platform as well as liaise with hospitals, clinics and associations in order to bring this unique product to markets in the West where Diabetes is also on the rise.
 
The agreement is part of a long term strategy initiated by the Board of Directors of Rorine International Holding Corporation, faithfully guided by its Chief Officer Mr Tesheb Casimir. Part of this turn around occurred when the Board decided to appoint Mr Tan Sew as its CFO in late 2015. Mr Tan has been involved in new project finance and development in South East Asia for the past 20 years.
 
On March 14, 2016, an Amendment to the Company’s Articles of Incorporation was filed with the Nevada Secretary of State which increased the Company’s authorized shares of common stock to 2,000,000,000 shares from 100,000,000 shares.  The amendment was approved by owners of 66.96% of the Company’s common stock and by the owner of 100% of the Company’s preferred stock.  The amendment was effective upon filing on March 14, 2016.
 
Accounts payable consist of vendor payables at February 29, 2016 and November 30, 2015.
XML 18 R7.htm IDEA: XBRL DOCUMENT v3.5.0.2
SUPPLEMENTAL CASH FLOWS INFORMATION
3 Months Ended
Feb. 29, 2016
Supplemental Cash Flow Elements [Abstract]  
SUPPLEMENTAL CASH FLOWS INFORMATION
2. SUPPLEMENTAL CASH FLOWS INFORMATION

There was no cash paid for either interest or income taxes during either of the periods presented. There were no non-cash investing or financing activities during either of the periods presented.
XML 19 R8.htm IDEA: XBRL DOCUMENT v3.5.0.2
GOING CONCERN
3 Months Ended
Feb. 29, 2016
GOING CONCERN [Abstract]  
GOING CONCERN
3. GOING CONCERN

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As shown in the financial statements, the Company has experienced continued losses, has a working capital deficiency of $211,997 has an accumulated deficit of $7,029,606 and does not presently have sufficient resources to accomplish its objectives during the next twelve months. On August 1, 2012, the Company began a new business.  The new business enterprise was initiated with the creation of a wholly owned subsidiary, Unwall Technologies Holdings, Sdn. Ghd (Technologies), a Malaysian corporation incorporated on July 12, 2012.  The Company plans to introduce applications for mobile devices in the first half of 2013 and web applications later in the year.  The Company is considered a development stage entity because this new business enterprise is in the process of platform development and has not derived significant revenue from operations..

In November, 2011, the Company name was changed to Unwall International Inc.  These factors raise substantial doubt about the ability of the Company to continue as a going concern. The financial statements do not include adjustments relating to the recoverability of assets and classification of liabilities that might be necessary should the Company be unable to continue in operation. The Company’s present plans, the realization of which cannot be assured, are to raise necessary funds through shareholder loans.
XML 20 R9.htm IDEA: XBRL DOCUMENT v3.5.0.2
CONTINGENCY
3 Months Ended
Feb. 29, 2016
Commitments and Contingencies Disclosure [Abstract]  
CONTINGENCY
4. CONTINGENCY

The Company does not carry Directors and Officer’s insurance.
XML 21 R10.htm IDEA: XBRL DOCUMENT v3.5.0.2
SHAREHOLDER LOANS
3 Months Ended
Feb. 29, 2016
Debt Disclosure [Abstract]  
SHAREHOLDER LOANS
5. SHAREHOLDER LOANS

The shareholder loans are non-interest bearing demand loans and are properly classified on the balance sheet as a current liability.
XML 22 R11.htm IDEA: XBRL DOCUMENT v3.5.0.2
PRINCIPLE OF CONSOLIDATION
3 Months Ended
Feb. 29, 2016
PRINCIPLE OF CONSOLIDATION [Abstract]  
PRINCIPLE OF CONSOLIDATION
6. PRINCIPLE OF CONSOLIDATION

The consolidated financial statements represent the combined results of Rorine International Holdings Corp. and its wholly owned subsidiary, Unwall Technologies Holdings, SdnGhd. All intercompany balances have been eliminated.
XML 23 R12.htm IDEA: XBRL DOCUMENT v3.5.0.2
DISCONTINUED OPERATIONS
3 Months Ended
Feb. 29, 2016
Discontinued Operations and Disposal Groups [Abstract]  
DISCONTINUED OPERATIONS
7. DISCONTINUED OPERATIONS

The Company began development stage activities through its wholly owned Malaysian subsidiary, Unwall Technologies Holdings, SdnGhd. on September 1, 2012.  Operations of the Malaysian subsidiary effectively ceased on May 31, 2013, and closed by August 31, 2013.  The equipment and software owned by this subsidiary had no material value and were either abandoned or given to employees.  Unwall International has assumed responsibility for any remaining accounts payable of the subsidiary.  A planned social lending division was terminated with no viable development before October 31, 2013.
XML 24 R13.htm IDEA: XBRL DOCUMENT v3.5.0.2
RELATED PARTY TRANSACTIONS
3 Months Ended
Feb. 29, 2016
Related Party Transactions [Abstract]  
RELATED PARTY TRANSACTIONS
8. RELATED PARTY TRANSACTIONS
 
As of February 29, 2016 the Company  Principal Executive Officer had advanced the Company a total of $201,162.  
XML 25 R14.htm IDEA: XBRL DOCUMENT v3.5.0.2
BASIS OF PRESENTATION (Details) - shares
Mar. 14, 2016
Feb. 29, 2016
Nov. 30, 2015
Subsequent Event [Line Items]      
Common Stock, shares authorized   100,000,000 100,000,000
Subsequent Event [Member]      
Subsequent Event [Line Items]      
Common Stock, shares authorized 2,000,000,000    
XML 26 R15.htm IDEA: XBRL DOCUMENT v3.5.0.2
GOING CONCERN (Details) - USD ($)
Feb. 29, 2016
Nov. 30, 2015
GOING CONCERN [Abstract]    
Working capital deficit $ 211,997  
Accumulated deficit $ 7,029,606 $ 7,015,841
XML 27 R16.htm IDEA: XBRL DOCUMENT v3.5.0.2
RELATED PARTY TRANSACTIONS (Details) - USD ($)
Feb. 29, 2016
Nov. 30, 2015
Related Party Transaction [Line Items]    
Due to shareholder $ 201,162 $ 194,327
Executive Officer [Member]    
Related Party Transaction [Line Items]    
Due to shareholder $ 201,162  
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