10-K/A

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K/A

Amendment No. 1

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

For The fiscal year ended December 31, 2015

or

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

For the transition period from ___________ to ___________

Commission File Number 333-193565

Greenpro Capital Corp.
(Formerly known as Greenpro, Inc.)

(Exact name of registrant issuer as specified in its charter)

Nevada	98-1146821
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

Suite 2201, 22/F., Malaysia Building,

50 Gloucester Road, Wanchai, Hong Kong 

(Address of principal executive offices, including zip code)

Registrant’s phone number, including area code (852) 3111 -7718

Securities registered pursuant to Section 12(b) of the Securities Exchange Act: None

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

Common Stock, $0.0001 par value per share
(Title of Class)

OTC Markets Group Inc. QB tier (“OTCQB”)

(Name of exchange on which registered)

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes [  ] No [X]

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes [  ] No [X]

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. YES [X] NO [  ]

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (section 232.405 of this chapter) during the preceding twelve months (or shorter period that the registrant was required to submit and post such files). YES [X] NO [  ]

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§ 229.405 of this chapter) is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. [  ]

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

Large Accelerated Filer [  ] Accelerated Filer [  ] Non-accelerated Filer [  ] 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 [  ] No [X]

The aggregate market value of voting and non-voting common equity held by non-affiliates of the Registrant as of June 30, 2015 was $105,700, based on the last reported sale price. 

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

Class	Outstanding at March 30, 2016
Common Stock, $.0001 par value	51,963,755

EXPLANATORY NOTE

The sole purpose of this Amendment No. 1 to the Annual Report on Form 10-K for the year ended December 31, 2015 of Greenpro Capital Corp. (the “Company”) filed with the Securities and Exchange Commission on March 30, 2016 (the “Form 10-K”) is to furnish Exhibits 101 to the Form 10-K in accordance with Rule 405 of Regulation S-T.

No other changes have been made to the Form 10-K. This Amendment No. 1 to the Form 10-K speaks as of the original filing date of the Form 10-K, does not reflect events that may have occurred subsequent to the original filing date, and does not modify or update in any way disclosures made in the original Form 10-K.

EXHIBIT INDEX

	The following exhibits are filed or “furnished” herewith:
10.1	Employment Contract dated August 28, 2014, by and between the Company and Loke Che Chan, Gilbert (1)
10.2	Employment Contract dated August 28, 2014, by and between the Company and Lee Chong Kuang (1)
10.3	Letter of offer of Malaysia Office- One City D-07-06
10.4	Letter of offer of Malaysia Office- One City D-07-07
21	List of Subsidiaries*
24	Power of Attorney*
31.1	Rule 13(a)-14(a)/15(d)-14(a) Certification of principal executive officer
31.2	Rule 13(a)-14(a)/15(d)-14(a) Certification of principal financial officer
32.1	Section 1350 Certification of principal executive officer
32.2	Section 1350 Certification of principal financial officer and principal accounting officer
99.1	Charter of the Audit Committee*
99.2	Audit Committee Pre-approval Procedures*

101.INS	XBRL Instance Document**
101.SCH	XBRL Taxonomy Extension Schema Document**
101.CAL	XBRL Taxonomy Extension Calculation Linkbase Document**
101.DEF	XBRL Taxonomy Extension Definition Linkbase Document**
101.LAB	XBRL Taxonomy Extension Label Linkbase Document**
101.PRE	XBRL Taxonomy Extension Presentation Linkbase Document**

* These exhibits were previously included or incorporated by reference in the Company’s Annual Report on Form 10-K for the year ended December 31, 2015, filed with the Securities and Exchange Commission on March 30, 2016.

** In accordance with Regulation S-T, the XBRL-formatted interactive data files that comprise Exhibit 101 in this Annual Report on Form 10-K shall be deemed “furnished” and not “filed”.

(1) Filed as an exhibit to the Company’s Form 8-K/A filed with the SEC on September 30, 2015 and incorporated herein by reference.

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this Report to be signed on its behalf by the undersigned, thereunto duly authorized.

	GREENPRO CAPITAL CORP.
Date: April 1, 2016	By:	/s/ Lee Chong Kuang
		Lee Chong Kuang Chief Executive Officer, President, Director (Principal Executive Officer)
Date: April 1, 2016	By:	/s/ Loke Che Chan, Gilbert
		Loke Che Chan, Gilbert Chief Financial Officer, Secretary, Treasurer, Director  (Principal Financial Officer, Principal Accounting Officer)

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the Registrant, and in the capacities and on the dates indicated:

Signature	Title	Date
/s/ Lee Chong Kuang	Chief Executive Officer, President and Director	April 1, 2016
Lee Chong Kuang	(Principal Executive Officer)
/s/ Loke Che Chan, Gilbert	Chief Financial Officer, Treasurer and Director	April 1, 2016
Loke Che Chan, Gilbert	(Principal Financial Officer and Principal Accounting Officer)
/s/Thanawat Lertwattanarak*	Director	April 1, 2016
Thanawat Lertwattanarak
/s/ Srirat Chuchottaworn*	Director	April 1, 2016
Srirat Chuchottaworn
/s/ Hee Chee Keong*	Director	April 1, 2016
Hee Chee Keong
/s/ Shum Albert *	Director	April 1, 2016
Shum Albert
/s/ Chin Kiew Kwong*	Director	April 1, 2016
Chin Kiew Kwong

Representing all of the members of the Board of Directors.

* By	/s/ Loke Che Chan, Gilbert
	Loke Che Chan, Gilbert
	Attorney-in-Fact**
**	By authority of the power of attorney filed herewith

EX-31.1

CERTIFICATION

I, LEE CHONG KUANG, certify that:

1. I have reviewed this amended annual report on Form 10-K/A of Greenpro Capital Corp. (the “Company”) for the year ended December 31, 2015;

2. Based on my knowledge, this annual 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 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 to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.
c.	Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
d.	Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting;

5. The registrant’s other certifying officer 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: April 1, 2016
	By:	/s/ Lee Chong Kuang
	Title:	Chief Executive Officer, President, Director (Principal Executive Officer)

EX-31.2

CERTIFICATION

I, LOKE CHE CHAN, GILBERT, certify that:

1. I have reviewed this amended annual report on Form 10-K/A of Greenpro Capital Corp. (the “Company”) for the year ended December 31, 2015;

2. Based on my knowledge, this annual 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 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 to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.
c.	Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
d.	Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting;

5. The registrant’s other certifying officer 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: April 1, 2016
	By:	/s/ Loke Che Chan, Gilbert
	Title:	Chief Financial Officer, Secretary, Treasurer, Director (Principal Financial Officer, Principal Accounting Officer)

EX-32.1

CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the amended Annual Report of Greenpro Capital Corp. (the “Company”) on Form 10-K/A for the year ending December 31, 2015 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), The undersigned hereby certifies, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge and belief:

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

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

Date: April 1, 2016
	By:	/s/ Lee Chong Kuang
	Title:	Chief Executive Officer, President, Director (Principal Executive Officer)

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

EX-32.2

CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the amended Annual Report of Greenpro Capital Corp. (the “Company”) on Form 10-K/A for the year ending December 31, 2015 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), The undersigned hereby certifies, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge and belief:

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

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

Date: April 1, 2016
	By:	/s/ Loke Che Chan, Gilbert
	Title:	Chief Financial Officer, Secretary, Treasurer, Director (Principal Financial Officer, Principal Accounting Officer)

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

XML

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Mar. 30, 2016	Jun. 30, 2015
Document Information [Line Items]
Entity Registrant Name	Greenpro Capital Corp.
Entity Central Index Key	0001597846
Document Type	10-K
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filer	No
Entity Current Reporting Status	Yes
Document Period End Date	Dec. 31, 2015
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 105,700
Entity Common Stock, Shares Outstanding		51,963,755
Trading Symbol	GRNQ
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2015

XML

Consoldiated Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 1,587,861	$ 623,370
Accounts receivable	186,162	$ 56,150
Inventory - finished property	3,746,977
Amounts due from a related company	69,568	$ 26,810
Prepayments and other receivables	233,402	410,273
Total current assets	5,823,970	1,116,603
Non-current assets:
Investment Property, net	1,030,009	1,072,920
Plant and equipment, net	48,471	46,193
Cash surrender value of life insurance, net	36,832	16,545
Investments in unconsolidated entities	62,773	55,408
Intangible assets, net	663,995	$ 3,428
Goodwill	1,402,316
Total non-current assets	3,244,396	$ 1,194,494
TOTAL ASSETS	9,068,366	2,311,097
Current liabilities:
Accounts payable and accrued liabilities	433,350	$ 108,824
Deferred revenue	174,547
Amounts due to related parties	2,101,715	$ 420,733
Amounts due to directors	180,793	553,354
Current portion of long-term bank loans	13,610	$ 15,067
Income tax payable	7,988
Total current liabilities	2,912,003	$ 1,097,978
Non-current liabilities
Long-term bank loans	592,318	742,772
Total liabilities	$ 3,504,321	$ 1,840,750
Stockholders’ equity:
Preferred stock, $0.0001 par value; 100,000,000 shares authorized; no share issued and outstanding
Common stock, $0.0001 par value; 500,000,000 shares authorized; 51,963,755 shares and 44,752,800 shares issued and outstanding as of December 31, 2015 and 2014, respectively	$ 5,196	$ 4,475
Additional paid in capital	5,915,294	706,921
Accumulated other comprehensive (loss) income	74,503	(9,541)
Accumulated deficit	(567,931)	(231,508)
Total Greenpro Capital Corp. stockholders’ equity	5,427,062	$ 470,347
Non-controlling interest	136,983
Total stockholders’ equity	5,564,045	$ 470,347
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 9,068,366	$ 2,311,097

XML

Consoldiated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Preferred stock, value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, value	$ 0.0001	$ 0.0001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	51,963,755	44,752,800
Common stock, shares outstanding	51,963,755	44,752,800

XML

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
REVENUES, NET
- Rental income	$ 51,464	$ 31,988
- Sale of properties	$ 1,637,548
- Service income
Related parties	$ 243,916	$ 9,819
Unrelated parties	1,013,236	534,523
Total revenues	2,946,164	576,330
COST OF REVENUES
- Cost of rental	(38,354)	$ (45,146)
- Cost of properties sold	(1,308,205)
- Cost of service	(506,306)	$ (255,392)
Total cost of revenues	(1,852,865)	(300,538)
GROSS PROFIT	1,093,299	275,792
OPERATING EXPENSES:
General and administrative	(1,382,424)	(368,731)
LOSS FROM OPERATIONS	(289,125)	(92,939)
OTHER EXPENSES:
Interest expense	(47,271)	(40,289)
Share of loss on investments in unconsolidated entities	(5,100)	(443)
LOSS BEFORE INCOME TAX AND NON-CONTROLLING INTEREST	(341,496)	$ (133,671)
Income tax expense	(7,433)
LOSS BEFORE NON-CONTROLLING INTEREST	(348,929)	$ (133,671)
Less: Net income attributable to non-controlling interest	(34,843)
NET LOSS ATTRIBUTED TO GREENPRO CAPITAL CORP. COMMON STOCKHOLDERS	(383,772)	$ (133,671)
Other comprehensive loss:
- Foreign currency translation (loss) income	(84,044)	9,541
COMPREHENSIVE LOSS	$ (467,816)	$ (124,130)
NET LOSS PER SHARE, BASIC AND DILUTED	$ 0	$ 0
WEIGHTED AVERAGE NUMBER OF COMMON STOCK OUTSTANDING, BASIC AND DILUTED	31,497,626	13,999,609

XML

Consolidated Statements of Change in Shareholders' Equity - USD ($)		Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Other Comprehensive Loss [Member]	Accumulated Deficit [Member]	Non-Controlling Interest	Total
Balance beginning at Dec. 31, 2013		$ 1,000		$ (9,541)	$ (97,837)		$ (106,378)
Balance beginning, shares at Dec. 31, 2013		10,000,000
Convertible notes exercised at a price of 0.00825 per share		$ 1,000	$ 81,500				82,500
Convertible notes exercised at a price of 0.00825 per share, shares		10,000,000
Shares issued for IPO at $0.25 per share		$ 200	499,800				500,000
Shares issued for IPO at $0.25 per share, shares		2,000,000
Shares issued for private placement at $0.25 per share		$ 42	105,658				105,700
Shares issued for private placement at $0.25 per share, sahres		422,800
Shares issued for acquisition of GRBVI(1)	[1]	$ 907	(26,405)				(25,498)
Shares issued for acquisition of GRBVI(1) , shares	[1]	9,070,000
Shares issued for acquisition of GPVC(1)	[1]	$ 1,326	(7,325)				(5,999)
Shares issued for acquisition of GPVC(1), shares	[1]	13,260,000
Change of equity of associate			$ 53,693				53,693
Foreign currency translation							(9,541)
Net loss for the period					(133,671)		(133,671)
Balance ending at Dec. 31, 2014		$ 4,475	$ 706,921	$ (9,541)	$ (231,508)		470,347
Balance ending, shares at Dec. 31, 2014		44,752,800
Shares issued for acquisition of GRBVI(1)							2,055,513
Shares issued for private placement at $0.8 per share		$ 63	499,937				500,000
Shares issued for private placement at $0.8 per share, shares		625,000
Shares issued for private placement at $1 per share		$ 50	499,950				500,000
Shares issued for private placement at $1 per share, shares		500,000
Convertible notes exercised at a price of $1 per share		$ 117	1,170,883				1,171,000
Convertible notes exercised at a price of $1 per share, shares		1,171,000
Shares issued for private placement at $1.5 per share		$ 50	759,825				759,875
Shares issued for private placement at $1.5 per share, shares		506,584
Shares issued for acquisition of A&G		$ 184	(183)				1
Shares issued for acquisition of A&G, shares		1,842,000
Declared Dividend to the director of A&G(2)	[2]				$ (154,839)		(154,839)
Shares issued for acquisition of F&A(3)	[1],[3]	$ 208	1,663,952				1,664,160
Shares issued for acquisition of F&A(3), shares	[1],[3]	2,080,200
Shares issued for acquisition of Yabez(3)	[1],[3]	$ 49	388,887			$ 85,290	474,226
Shares issued for acquisition of Yabez(3), shares	[1],[3]	486,171
Being reverse of Accumulated deficit of GRNQ for acquisition transactions under common control of GRL(BVI) group and GPVC group			(201,747)		201,747
Sales of subsidiary shares to non-controlling interests						16,850	16,850
Forgiveness of related party loans			480,562				480,562
Reverse change of equity of associate			(53,693)		441		(53,252)
Foreign currency translation				$ 84,044			84,044
Net loss for the period					(383,772)	34,843	(383,772)
Balance ending at Dec. 31, 2015		$ 5,196	$ 5,915,294	$ 74,503	$ (567,931)	$ 136,983	$ 5,564,045
Balance ending, shares at Dec. 31, 2015		51,963,755

[1] Being account for the acquisition of Greenpro Resources Ltd. and Greenpro Venture Capital Ltd as if it occurred in January in 2014. The above entities are wholly owned by Mr. Lee Chong Kuang and Mr. Loke Che Chan, Gilbert. The shares issuance is shown on the Shares issued for acquisition of subsidiaries in 2014.

[2] Dividend is declared before the acquisition of A&G.

[3] Due to thin-trade market of the Company, the purchase price consideration transferred is based on the latest offering price in the private placement to third party before the acquisition close date, which is $0.8 per share of restricted common stock.

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Consolidated Statements of Change in Shareholders' Equity (Parenthetical) - $ / shares	Dec. 31, 2015	Dec. 31, 2014
Statement of Stockholders' Equity [Abstract]
Convertible debt exercise price per share		$ 0.00825
Shares issued price per share		0.25
Shares issued for private placement price per share	$ 0.8	$ 0.25
Shares issued for private placement price per share	1.0
Shares issued for private placement price per share	$ 1.5

XML

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities:
Net (loss) income	$ (383,772)	$ (133,671)
Adjustments to reconcile net (loss) income to net cash used in operating activities:
Depreciation and amortization	77,948	40,137
Surrender charge on life insurance	45,035	1,788
Share of loss on investments in unconsolidated entities	5,100	443
Changes in operating assets and liabilities:
Accounts receivable	12,099	$ (3,364)
Inventory – finished property	(3,746,977)
Prepayments and other receivables	199,960	$ (381,168)
Accounts payable and accrued liabilities	(17,413)	$ 41,439
Receipt in advance	30,601
Other payable and accrued liabilities	169,885
Deferred revenue	174,547
Income tax payable	7,747
Net cash used in operating activities	(3,390,397)	$ (434,395)
Cash flows from investing activities:
Purchase of property, plant and equipment	(20,846)	(65,264)
Purchase of intangible assets	(819)	(336)
Payment for life insurance premium	(65,322)	(15,502)
Cash proceeds from acquisition of subsidiaries	24,735	$ (2,160)
Disposition of subsidiaries	5,333
Investments in unconsolidated entities	(94,855)
Net cash used in investing activities	(151,774)	$ (83,262)
Cash flows from financing activities:
Proceeds from share issuance	2,819,875	688,200
Proceeds from non-controlling interest	516
Advances from related parties	1,877,021	373,562
Repayments to directors	$ (134,608)	(105,038)
Proceeds from bank borrowings		31,994
Repayment of bank borrowings	$ (13,939)	(13,741)
Net cash provided by financing activities	4,548,865	974,977
Effect of exchange rate changes in cash and cash equivalents	(42,203)	10,992
NET CHANGE IN CASH AND CASH EQUIVALENTS	964,491	468,312
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR	623,370	155,058
CASH AND CASH EQUIVALENTS, END OF YEAR	$ 1,587,861	$ 623,370
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid for income tax
Cash paid for interest	$ 7,433	$ 40,289
NON-CASH INVESTING AND FINANCING ACTIVITIES
Shares issued for acquisition of subsidiaries	2,055,513
Conversion of debt to equity	111,000
Forgiveness of related party loans	$ 480,562

XML

Organization and Business Background

12 Months Ended

Dec. 31, 2015

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization and Business Background

NOTE 1 – ORGANIZATION AND BUSINESS BACKGROUND

Greenpro, Inc. (the “Company” or “GRNQ”) was incorporated on July 19, 2013 in the state of Nevada. On May 6, 2015, the Company changed its name to Greenpro Capital Corp. The Company currently operates and provides a wide range of business solution services varying from cloud system resolution, financial consulting service and corporate accounting services to small and mid-size businesses located in Asia, with an initial focus in Hong Kong, China, and Malaysia. The Company’s comprehensive range of services cover cloud accounting solutions, cross-border business solutions, record management services, and accounting outsourcing services.

In addition to our business solution services, we also operate a venture capital business through Greenpro Venture Capital Limited, an Anguilla corporation. One of our venture capital business segments is focused on establishing a business incubator for start-up and high growth companies to support them during their critical growth periods and investing in select start-up and high growth companies. Our venture capital business is focused on companies located in Asia and Southeast Asia including Hong Kong, Malaysia, China, Thailand, and Singapore. Another one of our venture capital business segments is focused on rental activities of commercial properties, the sale of investment properties.

On July 29, 2015, the Company entered into a Sale and Purchase Agreement (the “Agreement”) with Greenpro Resources Limited (“GRBV”), a company incorporated in British Virgin Islands, and the stockholders of GRBV to purchase 100% of the issued and outstanding shares and the assets of GRBV. Pursuant to the Agreement, GRNQ agreed to issue 9,070,000 shares of its restricted common stock at $0.35 per share to the stockholders of GRBV and pay $25,500 in cash, representing an aggregate purchase consideration of $3,200,000. Mr. Lee Chong Kuang and Mr. Loke Che Chan, Gilbert, the directors of the Company, are the stockholders and directors of GRBV each with 50% shareholdings.

On July 31, 2015, the Company further entered into various Sale and Purchase Agreements to purchase the following companies:

(i)	100% of the issued and outstanding shares and the assets of A&G International Limited (“A&G”), a company incorporated in Belize. GRNQ agreed to issue 1,842,000 shares of its restricted common stock at $0.52 per share to the stockholder of A&G, representing an aggregate purchase consideration of $957,840. Ms. Yap Pei Ling, the sole stockholder and director of A&G, is the spouse of the director of the Company.
(ii)	100% of the issued and outstanding shares and the assets of Falcon Secretaries Limited, Ace Corporate Services Limited, and Shenzhen Falcon Financial Consulting Limited (collectively refer as “F&A”). GRNQ agreed to issue 2,080,200 shares of its restricted common stock at $0.52 per share to the stockholder of F&A, representing an aggregate purchase consideration of $1,081,740. Ms. Chen Yan Hong, an independent third party, is the sole stockholder of F&A.
(iii)	60% of the issued and outstanding shares and the assets of Yabez (Hong Kong) Company Limited (“Yabez”), a company incorporated in Hong Kong. GRNQ agreed to issue 486,171 shares of its restricted common stock at $0.52 per share to the stockholders of Yabez, representing an aggregate purchase consideration of $252,808. Mr. Cheng Chi Ho and Ms. Wong Kit Yi, both are independent third parties, are the stockholders of Yabez with 51% and 49% of shareholdings, respectively.

On September 30, 2015, the Company further entered into a Sale and Purchase Agreement to purchase the following company:

(iv) 100% of the issued and outstanding shares and the assets of Greenpro Venture Capital Limited (“GPVC”), a company incorporated in Anguilla. GRNQ agreed to issue 13,260,000 shares of its restricted common stock at $0.60 per share to the stockholders of GPVC and pay $6,000 in cash, representing an aggregate purchase consideration of $7,962,000. Mr. Lee Chong Kuang and Mr. Loke Che Chan, Gilbert, the directors of the Company, are the stockholders and directors of GPVC each with 50% shareholdings.

These shares exchange transactions between GRNQ and GRBV, A&G, and GPVC resulted in the owners of these companies obtaining a majority of over 89% voting interest in GRNQ. The merger of GRBV, A&G, and GPVC into GRNQ, which has nominal net assets, is considered to be acquisition transactions under common control. For accounting purpose, GRNQ presents consolidated financial statements as of the beginning of the period as though the shares exchanges had occurred at the beginning of the period. Financial statements of all prior periods are retrospectively adjusted to furnish comparative information. No goodwill was recognized for these acquisition transactions under common control.

The acquisition of F&A and Yabez is considered as business combination using the acquisition method of accounting under ASC 805 “Business Combinations”, which requires all the assets acquired and liabilities assumed, including amounts attributable to non-controlling interest, be recorded at their respective fair values at the date of acquisition. Any excess of purchase price over the fair value of the assets acquired and liabilities assumed is allocated to goodwill.

On October 1, 2015, QSC Asia Sdn. Bhd., an unaffiliated third party, acquired 49% of Greenpro Capital Village Sdn. Bhd. (Formerly known as Greenpro Global Advisory Sdn. Bhd.) in consideration of $11,000 (RM 49,000) from Greenpro Financial Consulting Limited. Concurrently with such sale, Greenpro Financial Consulting Limited transferred 51% of Greenpro Capital Village Sdn. Bhd. to Greenpro Holding Limited, our subsidiary. This subsidiary becomes the new business arm which provides educational and support services.

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Going Concern Uncertainties

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Going Concern Uncertainties

NOTE 2 – GOING CONCERN UNCERTAINTIES

The accompanying consolidated financial statements have been prepared using the going concern basis of accounting, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business.

As of December 31, 2015, the Company has an accumulated deficit of $567,931 and incurred a net operating loss of $383,772 for the year ended December 31, 2015. The continuation of the Company as a going concern through December 31, 2016 is dependent upon improving the profitability and the continuing financial support from its stockholders. Management believes the existing shareholders or external financing will provide the additional cash to meet the Company’s obligations as they become due.

These and other factors raise substantial doubt about the Company’s ability to continue as a going concern. These financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result in the Company not being able to continue as a going concern.

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Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The accompanying consolidated financial statements reflect the application of certain significant accounting policies as described in this note and elsewhere in the accompanying consolidated financial statements and notes.

●        Basis of presentation

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

●        Basis of consolidation

The consolidated financial statements include the accounts of the Company and include the assets, liabilities, revenues and expenses of all majority-owned subsidiaries over which the Company exercises control and, when applicable, entities for which the Company has a controlling financial interest or is the primary beneficiary. All inter-company accounts and transactions have been eliminated in consolidation. The Company records income attributable to non-controlling interest in the consolidated statements of operations for any non-owned portion of consolidated subsidiaries. Non-controlling interest is recorded within the equity section but separate from GRNQ’s equity in the consolidated balance sheets.

●        Use of estimates

In preparing these consolidated financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheets and revenues and expenses during the periods reported. Actual results may differ from these estimates. The following are some of the areas requiring significant judgments and estimates: determinations of the useful lives of assets, estimates of allowances for doubtful accounts, cash flow and valuation assumptions in performing asset impairment tests of long-lived assets.

●        Cash and cash equivalents

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

●        Accounts receivable

Accounts receivable are recorded at the invoiced amount less an allowance for any uncollectible accounts and do not bear interest, which are due on demand. Management reviews the adequacy of the allowance for doubtful accounts on an ongoing basis, using historical collection trends and aging of receivables. Management also periodically evaluates individual customer’s financial condition, credit history, and the current economic conditions to make adjustments in the allowance when it is considered necessary. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.

●        Inventory – finished property

Inventory – finished property represents a multi-unit property developed for resale on a unit by unit basis. Inventory is stated at cost unless the inventory is determined to be impaired in which case the impaired inventory is written down to fair value. The cost of inventory – finished property includes the purchase price of property, legal fees, improvement costs to the building structure, and other acquisition costs. Project wide costs such as land acquisition and certain development costs are allocated to the specific units based upon their relative fair value before construction. All property is finished and ready for sale.

In conducting its reviews for indicators of impairment, the Company evaluates, among other things, the margins on units already sold within the project, margins on units under contract but not closed (none as of December 31, 2015), and projected margin on future unit sales. The Company pays particular attention to discern if inventory is moving at a slower than expected pace or where margins are trending downward. As at December 31, 2015, the Company determined inventory – finished property was not impaired.

●        Investment Property

Investment Property is stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational and after taking into account their estimated residual values:

Categories	Expected useful life	Residual value
Leasehold land and buildings	50 years		-
Furniture and fixtures	3 - 10 years		5%
Office equipment	3 - 10 years		5% - 10%
Leasehold improvement	Over the shorter of estimated useful life or term of lease		-

The cost of leasehold land and buildings includes the purchase price of property, legal fees, and other acquisition costs.

 Depreciation expense, classify as cost of rental, for the years ended December 31, 2015 and 2014 were $30,975 and $35,440, respectively.

●        Plant and equipment

Plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational and after taking into account their estimated residual values:

Categories	Expected useful life	Residual value
Furniture and fixtures	3 - 10 years		5%
Office equipment	3 - 10 years		5% - 10%
Leasehold improvement	Over the shorter of estimated useful life or term of lease		-

Expenditures for maintenance and repairs are expensed as incurred. The gain or loss on the disposal of plant and equipment is the difference between the net sales proceeds and the carrying amount of the relevant assets and is recognized in the statement of operations.

Depreciation expense, classify as operating expenses, for the years ended December 31, 2015 and 2014 were $11,809 and $4,472, respectively.

●        Intangible assets

Intangible assets are stated at cost less accumulated amortization. Intangible assets represented the registration costs of trade marks registered in Hong Kong, the PRC, and Malaysia, which are amortized on a straight-line basis over a useful live of ten year. Intangible assets acquired in business combinations are provisionally considered customer lists amortized on a straight-line basis over a useful live of five year.

The Company follows ASC Topic 350 in accounting for intangible assets, which requires impairment losses to be recorded when indicators of impairment are present and the undiscounted cash flows estimated to be generated by the assets are less than the assets’ carrying amounts. There were no impairment losses recorded on intangible assets for the year ended December 31, 2015 and 2014.

Amortization expense for the year ended December 31, 2015 and 2014 were $35,164 and $225, respectively.

●        Goodwill

Goodwill is the excess of cost of an acquired entity over the fair value of amounts assigned to assets acquired and liabilities assumed in a business combination. With the provision of ASC 350 “Goodwill and Other”, goodwill is not amortized, rather it is tested for impairment annually, and will be tested for impairment between annual tests if an event occurs or circumstances change that would indicate the carrying amount may be impaired. An impairment loss generally would be recognized when the carrying amount of the reporting unit’s net assets exceeds the estimated fair value of the reporting unit and would be measured as the excess carrying value of goodwill over the derived fair value of goodwill. The Company’s policy is to perform its annual impairment testing for its reporting units on December 31, of each fiscal year.

●        Impairment of long-lived assets

Long-lived assets primarily include property, plant and equipment and intangible assets. In accordance with the provision of ASC Topic 360-10-5, “Impairment or Disposal of Long-Lived Assets”, the Company generally conducts its annual impairment evaluation to its long-lived assets, usually in the fourth quarter of each year, or more frequently if indicators of impairment exist, such as a significant sustained change in the business climate. The recoverability of long-lived assets is measured at the reporting unit level. If the total of the expected undiscounted future net cash flows is less than the carrying amount of the asset, a loss is recognized for the difference between the fair value and carrying amount of the asset. There has been no impairment charge for the periods presented.

●        Cash value of life insurance

The cash value of life insurance relates to the Company-owned life insurance policies on the general manager and executive corporate advisor of the Company, which is stated at the cash surrender value of the contract.

●        Investments in unconsolidated entities

Under the equity method of accounting, investments in unconsolidated entities are initially recognized in the consolidated balance sheet at cost and are subsequently adjusted to reflect the Company’s proportionate share of net earnings or losses of the entity, distributions received, contributions and certain other adjustments, as appropriate. The Company’s share of the income or loss of the unconsolidated entity is reflected in the consolidated statements of operations and will increase or decrease, as applicable, the carrying value of the Company’s investments in unconsolidated entities on the consolidated balance sheet.

When the investment cost in an unconsolidated entity is reduced to zero, the Company records no further losses in its consolidated statements of operations unless the Company has an outstanding guarantee obligation or has committed additional funding to the entity. When such entity subsequently reports income, the Company will not record its share of such income until it exceeds the amount of the Company’s share of losses not previously recognized.

●        Comprehensive income

Comprehensive income is defined as the change in equity of a business enterprise during a period from transactions and other events and circumstances from non-owner sources. The Company’s accumulated other comprehensive income consists of cumulative foreign currency translation adjustments.

●        Revenue recognition

The Company recognizes its revenue in accordance with ASC Topic 605, “Revenue Recognition”, upon the delivery of its products when: (1) delivery has occurred or services rendered; (2) persuasive evidence of an arrangement exists; (3) there are no continuing obligations to the customer; and (4) the collection of related accounts receivable is probable.

(a) Rental income

Revenue from rental of leasehold land and buildings are recognized on a straight-line basis over the lease term when collectability is reasonably assured and the tenant has taken possession or controls the physical use of the leased assets.

The Company leases its commercial office premises in Malaysia and Hong Kong under various non-cancelable operating leases with terms of two to three years and renewal options. For the year ended December 31, 2015, the Company has recorded $51,464 in rental revenue, based upon its annual rental over the life of the lease under operating lease, using straight-line method.

(b) Service income

Revenue from the provision of (i) business consulting and advisory services and (ii) company secretarial, accounting and financial review services are recognized when there is (i) an existence of contract or an arrangement (ii) services are rendered, (iii) the service price is fixed or determinable, and (iv) collectability is reasonable assured.

(c) Sale of properties

Revenue from the sale of properties is recognized at the time each unit is delivered and title and possession are transferred to the buyer. Specifically, the Company utilizes the full accrual method where recognition occurs when (i) the collectability of the sales price is reasonably assured, (ii) the seller is not obligated to perform significant activities after the sale, (iii) the initial investment from the buyer is sufficient, and (iv) the Company recognizes revenue when it satisfies a performance obligation by transferring control of a promised property to a customer.

Revenue on sales of properties may be deferred in whole or in part until the requirements for revenue recognition have been met.

●        Cost of revenues

Cost of revenue on rental shown on the accompanying statements of operations include costs associated with government rent and rates, repairs and maintenance, property insurance, depreciation and other related administrative costs. Property management fee and utility expenses are paid directly by tenants.

Costs of revenue on provision of services primarily consist of employee compensation and related payroll benefits, company formation cost and other professional fees directly attributable to cost in related to the services rendered.

Cost of revenues on sale of properties primary consist of the purchase price of property, legal fees, improvement costs to the building structure, and other acquisition costs. Selling and advertising costs are expensed as incurred.

●        Non-controlling interest

Non-controlling interest represents the capital contribution, income and loss attributable to the shareholders of less than wholly-owned and consolidated entities.

●        Income taxes

Income taxes are determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC 740”). Under this method, deferred tax assets and liabilities 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 basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.

The Company conducts major businesses in Hong Kong, Malaysia and China and is subject to tax in its own jurisdiction. As a result of its business activities, the Company will file separate tax returns that are subject to examination by the foreign tax authorities.

●        Foreign currencies translation

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

The reporting currency of the Company is the United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. In addition, the Company’s operating subsidiaries maintain their books and record in a local currency, Malaysian Ringgit (“MYR”), Renminbi (“RMB”), and Hong Kong Dollars (“HK$”), which is also the respective functional currencies for each subsidiary as they are the primary currency of the economic environment in which each subsidiary operates.

In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not the US$ are translated into US$, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements of foreign subsidiary are recorded as a separate component of accumulated other comprehensive income within the statement of stockholders’ equity.

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

	As of and for the years ended December 31,
	2015		2014
Period-end MYR : US$1 exchange rate		4.29		3.61
Period-average MYR : US$1 exchange rate		3.83		3.45
Period-end RMB : US$1 exchange rate		6.49		6.17
Period-average RMB : US$1 exchange rate		6.24		6.15
Period-end / average HK$ : US$1 exchange rate		7.75		7.75

●        Related parties

Parties, which can be a corporation or individual, are considered to be related if the Company 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. Companies are also considered to be related if they are subject to common control or common significant influence.

●        Segment reporting

ASC Topic 280, “Segment Reporting” establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organization structure as well as information about geographical areas, business segments and major customers in financial statements. The Company operates in two reportable operating segments in Hong Kong, China, and Malaysia.

●        Fair value of financial instruments

The carrying value of the Company’s financial instruments: cash and cash equivalents, accounts receivable, deposits, prepayments and other receivables, accounts payable, receipts in advance, loan from shareholders, amounts due to directors, amount due to related companies, amount due to non-controlling interest party, and other payables and accrued liabilities approximate at their fair values because of the short-term nature of these financial instruments.

The Company follows the guidance of the ASC Topic 820-10, “Fair Value Measurements and Disclosures” (“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows:

● Level 1 : Observable inputs such as quoted prices in active markets;

● Level 2 : Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and

● Level 3 : Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions

●        Recent accounting pronouncements

In May 2014, the FASB issued Accounting Standards Update No. 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”). ASU 2014-09 supersedes the revenue recognition requirements in “Revenue Recognition (Topic 605)”, and requires entities to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. ASU 2014-09 is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early adoption is not permitted. In August 2015, the FASB issued an Accounting Standards Update to defer by one year the effective dates of its new revenue recognition standard until annual reporting periods beginning after January December 15, 2017 (2018 for calendar-year public entities) and interim periods therein. Management is currently assessing the impact the adoption of ASU 2014-09 and has not determined the effect of the standard on our ongoing financial reporting.

In June 2014, the FASB issued ASU No. 2014-12, Compensation – Stock Compensation (Topic 718). The pronouncement was issued to clarify the accounting for share-based payments when the terms of an award provide that a performance target could be achieved after the requisite service period. The pronouncement is effective for reporting periods beginning after December 15, 2015. The adoption of ASU 2014-12 is not expected to have a significant impact on the Company’s consolidated financial position or results of operations.

In August 2014, the FASB issued ASU 2014-15, “Presentation of Financial Statements - Going Concern, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern” (“ASU 2014-15”), which establishes management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern and, if so, to provide related footnote disclosures. ASU 2014-15 provides a definition of the term “substantial doubt” and requires an assessment for a period of one year after the date that the financial statements are issued or available to be issued. Management will also be required to evaluate and disclose whether its plans alleviate that doubt. The guidance is effective for the annual periods ending after December 15, 2016 and interim periods thereafter with early adoption permitted. The Company is currently evaluating the impact the adoption of ASU 2014-15 on the Company’s financial statement presentation and disclosures.

In January 2015, the FASB issued ASU No. 2015-01 (Subtopic 225-20) - Income Statement - Extraordinary and Unusual Items. ASU 2015-01 eliminates the concept of an extraordinary item from GAAP. As a result, an entity will no longer be required to segregate extraordinary items from the results of ordinary operations, to separately present an extraordinary item on its income statement, net of tax, after income from continuing operations or to disclose income taxes and earnings-per-share data applicable to an extraordinary item.

However, ASU 2015-01 will still retain the presentation and disclosure guidance for items that are unusual in nature and occur infrequently. ASU 2015-01 is effective for periods beginning after December 15, 2015. The adoption of ASU 2015-01 is not expected to have a material effect on the Company’s consolidated financial statements. Early adoption is permitted.

The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.

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Business Combination

12 Months Ended

Dec. 31, 2015

Business Combinations [Abstract]

Business Combination

NOTE 4 - BUSINESS COMBINATIONS

On September 30, 2015, GRNQ completed the business purchase of 100% and 60% equity interest and assets of F&A and Yabez, respectively. F&A and Yabez mainly provide corporate and business advisory, company secretarial and IT related services. GRNQ agreed to issue 2,080,200 shares and 486,171 shares of its restricted common stock for the purchase of F&A and Yabez. Due to thin-trade market of the Company, the purchase price consideration transferred is based on the latest offering price in the private placement to third party before the acquisition close date, which is $0.8 per share of restricted common stock.

Recording of the Provisional Amount of Assets Acquired and Liabilities Assumed

In accordance with ASC Topic 805, “Business Combinations”, the Company accounts for acquisitions by applying the acquisition method of accounting. The acquisition method requires, among other things, that the assets acquired and liabilities assumed in a business combination be measured at fair value as of the closing date of the acquisition. The purchase price allocation below has been developed based on provisional fair value of F&A and Yabez as of September 30, 2015. As of the date of this quarterly report, GRNQ has not completed the detailed valuation studies necessary to arrive at the required estimates of the fair value of F&A and Yabez’s assets to be acquired and the liabilities to be assumed and the related allocations of purchase price, but expected to be finalized before Q2 of 2016. Therefore, the allocation of the purchase price to acquired intangible assets is based on provisional fair value estimates and subject to final management analysis, with the assistance of third party valuation advisors. The estimated intangible asset values and their useful lives could be affected by a variety of factors that may become known to GRNQ only upon access to additional information and/or changes in these factors that may occur prior to the effective time of the acquisition. The preliminary estimated intangible assets consist of customer relationships and customer lists. The estimated useful lives of customer lists are five years. Additional intangible asset classes may be identified as the valuation process is finalized.

The residual amount of the purchase price after preliminary allocation to net assets acquired and identifiable intangibles has been allocated to goodwill.

As of the acquisition date, the preliminary allocations of the purchase price are estimated as follows:

	F&A			Yabez
Plant and equipment	$	1,267		$	3,025
Accounts receivable		102,676			39,435
Prepayments, deposits and other receivables		5,466			10,866
Cash and cash equivalents		21,491			3,244
Accounts payable and accrued liabilities		(128,103	)		(18,206	)
Provisional intangible assets		520,046			174,865
Provisional goodwill		1,141,317			260,999
Provisional fair value of F&A and Yabez, respectively		1,664,160			474,228
Non-controlling interest		-			(85,291	)
Total purchase consideration	$	1,664,160		$	388,937

*Provisional intangible assets consist of customer relationships and customer lists.

As of December 31, 2015, the Company recorded provisional goodwill of $1,402,316. The Company’s policy is to perform its annual impairment testing on goodwill for its reporting units on December 31, of each fiscal year.

The unaudited pro forma information below present statement of operations data as if the acquisition of F&A and Yabez took place on January 1, 2014.

	For the year ended December 31, 2015		For the year ended December 31, 2014
	(unaudited)		(unaudited)
Revenue	$	865,659	$	610,970
Gross profit		454,362		281,338
Operating income (loss)		36,808		(16,028	)
Net income (loss)	$	37,209	$	(16,286	)
Earnings (Loss) per share	$	0.00	$	(0.00	)

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Amount Due From a Related Company

12 Months Ended

Dec. 31, 2015

AMOUNT DUE FROM A RELATED COMPANY [Abstract]

Amount Due From a Related Company

NOTE 5 - AMOUNT DUE FROM A RELATED COMPANY

As of December 31, 2015 and 2014, the balance represented temporary advances to a related company controlled by the director of the Company for business development purpose. The amount is unsecured, bears no interest and payable upon demand.

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Investment Property

12 Months Ended

Dec. 31, 2015

Property, Plant and Equipment [Abstract]

Investment Property

NOTE 6 - INVESTMENT PROPERTY

	2015			2014
Leasehold land and buildings for rental purpose	$	1,044,213		$	1,044,213
Furniture and fixtures		62,151			62,151
Office equipment		8,514			8,514
Leasehold improvement		84,907			84,907
		1,199,785			1,199,785
Less: Accumulated depreciation		(169,776	)		(126,865	)
Total	$	1,030,009		$	1,072,920

Depreciation expense, classify as cost of rental, was 30,975 and 35,440 for the years ended December 31, 2015 and 2014 respectively. 

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Plant and Equipment

12 Months Ended

Dec. 31, 2015

Property, Plant and Equipment [Abstract]

Plant and Equipment

NOTE 7 - PLANT AND EQUIPMENT

	2015			2014
Furniture and fixtures		33,028			23,659
Office equipment		26,096			23,883
Leasehold improvement		12,074			4,595
		71,198			52,137
Less: Accumulated depreciation		(22,727	)		(5,944	)
Total	$	48,471		$	46,193

Depreciation expense, classify as operating expenses, was $11,809 and $4,472 for the years ended December 31, 2015 and 2014 respectively.

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Cash Surrender Value of Life Insurance

12 Months Ended

Dec. 31, 2015

Cash Surrender Value Of Life Insurance

Cash Surrender Value of Life Insurance

NOTE 8 - CASH SURRENDER VALUE OF LIFE INSURANCE

On September 9, 2013, the Company purchased insurance on the life of the General Manager of the Company. As beneficiary, the Company receives the cash surrender value if the policy is terminated and, upon death of the insured, receives all benefits payable. Net cash surrender value of this life insurance is presented in the accompanying financial statement, net of surrender charge.

On May 15, 2015, the Company purchased additional insurance on the life of an executive Corporate Advisor of the Company. As beneficiary, the Company receives the cash surrender value if the policy is terminated and, upon death of the insured, receives all benefits payable. The cash surrender value of this life insurance is pledged as collateral against HK$902,663 (approximately $116,473) credit facility with Hang Seng Bank Limited. Cash value of this life insurance is presented in the accompanying financial statement, net of the policy loan. The loan carry interest at an effective rate of 1.75% per annum over 1 months Hong Kong Interbank Offered Rate (“HIBOR”), payable with one lump sum on maturity in May 2016, which are secured by the cash value of the life insurance policy and personally guaranteed by Mr. Lee Chong Kuang and Mr. Loke Che Chan, the directors of the Company.

A summary of net cash surrender value of life insurance as of December 31, 2015 is reported as below:

Cash surrender value of life insurance	$	153,305
Less: policy loan balance outstanding		(116,473	)
Cash surrender value of life insurance, net	$	36,832

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Investments in Unconsolidated Entities

12 Months Ended

Dec. 31, 2015

Investments, All Other Investments [Abstract]

Investments in Unconsolidated Entities

NOTE 9 - INVESTMENTS IN UNCONSOLIDATED ENTITIES

For the year ended December 31, 2015, the Company invested in five different unconsolidated entities, which the Company’s ownership ranges from 20% to 30%, and are accounted for under the equity method of accounting, with initial investment amount of $11,000. The Company recognized its share of loss on investments in unconsolidated entities of $5,100.

For the year ended December 31, 2015, the Company invested in Greenpro Trust Limited with initial investment amount of $56,773. Greenpro Trust Limited is a company incorporated in Hong Kong with 3,400,000 ordinary shares authorized, issued and outstanding at a par value of HK$1. Mr. Lee Chong Kuang and Mr. Loke Che Chan, Gilbert are the common directors of Greenpro Trust Limited and the Company.

Combined summarized financial information for all the unconsolidated entities are as follows:

	As of December 31, 2015		As of December 31, 2014
Total assets	$	1,610,416	$	282,820
Total liabilities	$	999,591	$	3,420

	For the year ended December 31, 2015		For the year ended December 31, 2014
Revenue	$	168,004	$	1,539
Net loss for the year	$	630,860	$	2,232

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Accounts Payable and Accrued Liabilities

12 Months Ended

Dec. 31, 2015

Accrued Liabilities and Other Liabilities [Abstract]

Accounts Payable and Accrued Liabilities

NOTE 10 - ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

Accounts payable and accrued liabilities consist of:

	2015		2014
Accounts payable	$	-	$	-
Receipts in advance		55,187		-
Other payables and accrued liabilities		378,163		108,824
Total	$	433,350	$	108,824

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Amounts Due To Related Parties

12 Months Ended

Dec. 31, 2015

Due to Related Parties [Abstract]

Amounts Due To Related Parties

NOTE 11 - AMOUNTS DUE TO RELATED PARTIES

	2015		2014
Amounts due to shareholders	$	505,327	$	260,209
Amount due to non-controlling interest party		1,596,388		154,839
Amount due to a related company		-		5,685
Total	$	2,101,715	$	420,733

During the year ended December 31, 2015, a shareholder advanced $500,000 to the Company, which is unsecured, bears interest at 12% per annum and payable with one lump sum in September 2016 up on maturity, for the purpose of business development. The remaining amounts of $5,327 are temporary advances made to the Company by various shareholders, which are unsecured, interest-free and are payable on demand, for working capital purpose.

As of December 31, 2015, the non-controlling interest party of Forward Win advanced $1,596,388 to the Company, which is unsecured, bears no interest and payable upon demand, for the purchase of real properties for trading purpose.

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Amounts Due To Directors

12 Months Ended

Dec. 31, 2015

Amounts Due To Directors

Amounts Due To Directors

NOTE 12 - AMOUNTS DUE TO DIRECTORS

As of December 31, 2015, the directors of the Company advanced collectively $180,793 to the Company, which is unsecured, bears no interest and is payable upon demand, for working capital purpose. Imputed interest is considered insignificant.

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Long-Term Bank Loans

12 Months Ended

Dec. 31, 2015

Debt Disclosure [Abstract]

Long-Term Bank Loans

NOTE 13 - LONG-TERM BANK LOANS

	2015			2014
Bank loans from financial institutions in Malaysia
Standard Chartered Saadiq Berhad	$	361,596		$	453,556
United Overseas Bank (Malaysia) Berhad		244,332			304,283
		605,928			757,839
Less: current portion		(13,610	)		(15,067	)
Bank loan, net of current portion	$	592,318		$	742,772

In May 2013, the Company obtained a loan in the principal amount of MYR1,629,744 (approximately $495,170) from Standard Chartered Saadiq Berhad, a financial institution in Malaysia to finance the acquisition of leasehold office units at Skypark One City, Selangor in Kulua Lumpur, Malaysia which bears interest at the base lending rate less 2.1% per annum with 300 monthly installments of MYR9,287 (approximately $2,840) each and will mature in May 2038. The mortgage loan is secured by (i) the first legal charge over the property, (ii) personally guaranteed by Mr. Lee Chong Kuang and Mr. Loke Che Chan Gilbert, the directors of the Company, and (iii) corporate guaranteed by a related company which controlled by the directors of the Company.

In August 2013, the Company, through Mr. Lee Chong Kuang, the director of the Company, obtained a loan in the principal amount of MYR1,074,696 (approximately $326,530) from United Overseas Bank (Malaysia) Berhad, a financial institution in Malaysia to finance the acquisition of a leasehold office unit at Northpoint, Mid Valley City in Kulua Lumpur, Malaysia which bears interest at the base lending rate less 2.2% per annum with 360 monthly installments of MYR5,382 (approximately $1,645) each and will mature in August 2043. The mortgage loan is secured by the first legal charge over the property. 

Maturities of the long-term bank loans for each of the five years and thereafter following December 31, 2015 are as follows:

Year ending December 31:
2016	$	13,610
2017		14,338
2018		15,022
2019		15,738
2020		16,415
Thereafter		530,805
Total	$	605,928

For the year ended December 31, 2015 and 2014, the base lending rate is 6.85% per annum.

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Common Stock

12 Months Ended

Dec. 31, 2015

Stockholders' Equity Note [Abstract]

Common Stock

NOTE 14 - COMMON STOCK

On July 31, 2015, GRNQ completed the purchase of GRBV and issued 9,070,000 shares of its restricted common stock at $0.35 per share to the stockholders of GRBV and pay $25,500 in cash, representing an aggregate purchase consideration of $3,200,000.

On August 20, 2015, GRNQ entered into a Subscription Agreement with an investor relating to the private placement of a total of 625,000 shares of common stocks at a subscription price of $0.8 per share, for an aggregate gross proceeds of $500,000.

On August 21, 2015, GRNQ entered into two Subscription Agreements with two investors relating to the private placement of a total of 500,000 shares of common stocks at a subscription price of $1 per share, for an aggregate gross proceeds of $500,000.

On August 31, 2015, GRNQ issued an aggregate of 1,171,000 shares of its restricted common stock pursuant to the conversion of $1,171,000 of two promissory notes issued on July 10, 2015.

On September 30, 2015, GRNQ completed the purchase of A&G, F&A and Yabez and issued 1,842,000 shares, 2,080,200 shares, and 486,171 shares of its restricted common stock at $0.52 per share to the stockholders of A&G, F&A, and Yabez, representing an aggregate purchase consideration of $2,292,352, per acquisition agreements. Due to thin-trade market of the Company, the purchase price consideration transferred is based on the latest offering price in the private placement to third party before the acquisition close date, which is $0.8 per share of restricted common stock. The aggregate purchase consideration is amount of 4,408,371.

On September 30, 2015, GRNQ completed the purchase of GPVC, an entity under common control of directors, and issued 13,260,000 shares of its restricted common stock at $0.60 per share to the stockholders of GPVC and pay $6,000 in cash, representing an aggregate purchase consideration of $7,962,000, per sale and purchase agreement. The aggregate purchase consideration based on fair value, which is $0.8 per share of restricted common stock, is amount of 10,608,000.

On October 19, 2015, GRNQ entered into a number of Subscription Agreement with those investor relating to the private placement of a total of 96,270 shares of common stocks at a subscription price of $1.50 per share, for an aggregate gross proceeds of $144,405.

On December 31, 2015, GRNQ entered into a two Subscription Agreement with two investor relating to the private placement of a total of 410,314 shares of common stocks at a subscription price of $1.50 per share, for an aggregate gross proceeds of $615,471.

As of December 31, 2015, the Company has 51,963,755 shares issued and outstanding. There are no shares of preferred stock issued and outstanding.

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Income Taxes

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Income Taxes

NOTE 15 - INCOME TAXES

The (loss) income before income taxes of the Company for the year ended December 31, 2015 and 2014 were comprised of the following:

	For the year ended December 31,
	2015			2014
Tax jurisdictions from:
– Local	$	(216,676	)	$	(179,451	)
– Foreign, representing:
BVI		(3,818	)		(187	)
Belize		57,097			127,304
Anguilla		(6,287	)		(1,212	)
Malaysia		(28,235	)		(77,192	)
Hong Kong		30,958			9,626
The PRC		(51,594	)		(15,705	)
(Loss) income before income taxes	$	(218,555	)	$	(136,817	)

Provision for income taxes consisted of the following:

	For the year ended December 31,
	2015		2014
Current:
– Local	$	-	$	-
– Foreign, representing:
BVI		-		-
Belize		-		-
Anguilla		-		-
Hong Kong		7,433		39
The PRC		-		-
Malaysia		-		-
Deferred:
– Local		-		-
– Foreign		-		-
	$	7,433	$	39

The effective tax rate in the periods presented is the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rates. During the periods presented, the Company has a number of subsidiaries that operates in different countries and is subject to tax in the jurisdictions in which its subsidiaries operate, as follows:

United States of America

GRNQ is registered in the State of Nevada and is subject to United States of America tax law. As of December 31, 2015, the operations in the United States of America incurred $418,423 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss carryforwards begin to expire in 2030, if unutilized. The Company has provided for a full valuation allowance of approximately $146,000 against the deferred tax assets on the expected future tax benefits from the net operating loss carryforwards as the management believes it is not likely that these assets will not be realized in the future.

British Virgin Islands

Under the current BVI law, the Company’s subsidiaries are not subject to tax on income. No provision for income tax is required due to operating loss incurred.

Belize

Under the current Laws of Belize, the Company’s subsidiaries are registered as a Belizean International Business Corporation which is subject to 0% income tax rate.

Anguilla

Under the current laws of the Anguilla, GPVC and GPVC (CGN) are registered as an international business company which governs by the International Business Companies Act of Anguilla and there is no income tax charged in Anguilla. For the years ended December 31, 2015 and 2014, the GPVC and GPVC (CGN) incurred aggregated net operating loss of $6,287 and $1,212, respectively.

Hong Kong

All of the Company’s subsidiaries operating in Hong Kong subject to the Hong Kong Profits Tax, which is charged at the statutory income tax rate of 16.5% on its assessable income for its tax year. A reconciliation of income (loss) before income taxes to the effective tax rate as follows:

	Year ended December 31,
	2015			2014
Subsidiary with operating income before income tax	$	80,939		$	13,967
Subsidiaries with loss before income tax		(49,981	)		(4,341	)
Net income before income tax		30,958			9,626
Subsidiary with operating income before income tax	$	80,939		$	13,967
Statutory income tax rate		16.5	%		16.5	%
Income tax at Hong Kong statutory income tax rate		13,354			2,305
Tax effect of tax loss brought forward		-			(2,152	)
Tax effect of tax reduction		(5,921	)		(114	)
Income tax expense	$	7,433		$	39

Deferred income taxes reflect 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. There was no significant temporary difference as of December 31, 2015, therefore no deferred tax assets or liabilities have been recognized.

The PRC

GMC(SZ) and SZ Falcon are operating in the PRC subject to the Corporate Income Tax governed by the Income Tax Law of the People’s Republic of China with a unified statutory income tax rate of 25%. For the years ended December 31, 2015 and 2014, the GMC(SZ) and SZ Falcon incurred aggregated net operating loss of $51,594 and $15,705, respectively.

Malaysia

GRSB and GCVSB are subject to the Malaysia Corporate Tax Laws at a progressive income tax rate starting from 20% on the assessable income for its tax year. For the years ended December 31, 2015 and 2014, GRSB and GCVSB incurred an aggregated operating loss of $28,235 and $77,192, respectively which can be carried forward indefinitely to offset its taxable income. The Company has provided for a full valuation allowance against the deferred tax assets of $32,490 on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future.

The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of December 31, 2015 and 2014:

	As of
	2015			2014
Deferred tax assets:
Net operating loss carryforwards
– United States of America	$	146,000		$	70,610
– The PRC		49,686			8,872
– Malaysia		32,490			26,843
		228,176			106,325
Less: valuation allowance		(228,176	)		(106,325	)
Deferred tax assets	$	-		$	-

Management believes that it is more likely than not that the deferred tax assets will not be fully realizable in the future. Accordingly, the Company provided for a full valuation allowance against its deferred tax assets of $228,176 as of December 31, 2015. During the year ended December 31, 2015, the valuation allowance increased by $121,851, primarily relating to net operating loss carryforwards from the various tax regime.

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Related Party Transactions

12 Months Ended

Dec. 31, 2015

Related Party Transactions [Abstract]

Related Party Transactions

NOTE 16 - RELATED PARTY TRANSACTIONS

	For the years ended December 31,
	2015		2014
Business consulting and advisory service income
- Related party A	$	241,893	$	1,032
- Related party B		2,023		8,787
		243,916		9,819

Related party A is under common control of Mr. Loke Che Chan, Gilbert, the director of the Company.

Related party B is under common control of Ms. Chen Yanhong, the director of GMC(SZ), a wholly-owned subsidiary of the Company.

All of these related party transactions are generally transacted in an arm-length basis at the current market value in the normal course of business.

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Segment Information

12 Months Ended

Dec. 31, 2015

Segment Reporting [Abstract]

Segment Information

NOTE 17 - SEGMENT INFORMATION

The Company operates three reportable business segments, as defined by ASC Topic 280:

● Service business – provision of business solution services

● Real estate business – leasing and trading of commercial real estate properties in Hong Kong and Malaysia

● Corporate – other than the above two-segments

The accounting policies of the segments are the same as those described in the summary of significant accounting policies (see Note 3). The Company had no inter-segment sales for the periods presented. Summarized financial information concerning the Company’s reportable segments is shown as below:

(a) By Categories

	For the year ended December 31, 2015
	Real estate business			Service business			Corporate			Total
Revenues	$	1,689,012		$	1,257,152		$	-		$	2,946,164
Cost of revenues		(1,346,560	)		(506,305	)		-			(1,852,865	)
Gross income		342,452			750,847			-			1,093,299
Depreciation and amortization		-			11,809			35,164			46,973
Net income (loss)		(17,651	)		(270,006	)		(96,115	)		(383,772	)
Total assets		5,438,558			3,485,896			143,912			9,068,366
Expenditure for long-lived assets	$	3,756,883		$	94,695		$	77,241		$	3,928,819

	For the year ended December 31, 2014
	Real estate business			Service business			Corporate			Total
Revenues	$	31,988		$	544,342		$	-		$	576,330
Cost of revenues		(45,146	)		(255,392	)		-			(300,538	)
Gross income		(13,158	)		288,950			-			275,792
Depreciation and amortization		-			4,472			225			4,697
Net (loss) income		(61,662	)		(66,013	)		(5,996	)		(133,671	)
Total assets		1,478,519			720,274			112,304			2,311,097
Expenditure for long-lived assets	$	31,491		$	33,773		$	17,998		$	83,262

(b) By Geography

	For the year ended December 31, 2015
	Hong Kong			Malaysia			China			Total
Revenues	$	2,361,602		$	455,900		$	128,662		$	2,946,164
Cost of revenues		(1,556,097	)		(229,478	)		(67,290	)		(1,852,865	)
Gross income		805,505			226,422			61,372			1,093,299
Depreciation and amortization		42,115			1,400			3,458			46,973
Net income (loss)		(350,241	)		18,063			(51,594	)		(383,772	)
Total assets		6,157,142			2,767,312			143,912			9,068,366
Expenditure for long-lived assets	$	3,898,123		$	24,093		$	6,603		$	3,928,819

	For the year ended December 31, 2014
	Hong Kong			Malaysia			China			Total
Revenues	$	129,436		$	409,051		$	37,843		$	576,330
Cost of revenues		(80,703	)		(193,131	)		(26,704	)		(300,538	)
Gross income		48,733			215,920			11,139			275,792
Depreciation and amortization		926			952			2,819			4,697
Net income (loss)		(136,126	)		18,160			(15,705	)		(133,671	)
Total assets		1,030,033			1,261,360			19,704			2,311,097
Expenditure for long-lived assets	$	51,221		$	32,041		$	-		$	83,262

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Concentrations of Risks

12 Months Ended

Dec. 31, 2015

Risks and Uncertainties [Abstract]

Concentrations of Risks

NOTE 18 - CONCENTRATIONS OF RISKS

(a) Major customers

For Service income:

For the year ended December 31, 2015, the customers who accounted for 10% or more of the Service income are presented as follows:

	For the year ended December 31, 2015					December 31, 2015
	Revenues		Percentage of revenues			Trade accounts receivable
Customer A	$	245,000		19	%	$	-
Customer B		150,000		12	%		-
Total:	$	395,000		31	%	$	-

For the year ended December 31, 2014, the customers who accounted for 10% or more of the Service income are presented as follows:

	For the year ended December 31, 2014					December 31, 2014
	Revenues		Percentage of revenues			Trade accounts receivable
Customer C	$	120,000		21	%	$	-
Total:	$	120,000		21	%	$	-

For Sale of properties:

For the year ended December 31, 2015, revenue are generated from selling ten (10) units of the Company’s development buildings to ten (10) unrelated third parties.

For the year ended December 31, 2014, there was no revenue generated from sale of properties.

(b) Major vendors

For the years ended December 31, 2015 and 2014, there was no vendor who accounted for 10% or more of the Company’s cost of revenues with no accounts payable balance at year-end.

(c) Credit risk

Financial instruments that are potentially subject to credit risk consist principally of accounts receivable. The Company believes the concentration of credit risk in its trade receivables is substantially mitigated by its ongoing credit evaluation process and relatively short collection terms. The Company does not generally require collateral from customers. The Company evaluates the need for an allowance for doubtful accounts based upon factors surrounding the credit risk of specific customers, historical trends and other information.

(d) Interest rate risk

As the Company has no significant interest-bearing assets, the Company’s income and operating cash flows are substantially independent of changes in market interest rates. The Company’s interest-rate risk arises from bank loans. The Company manages interest rate risk by varying the issuance and maturity dates variable rate debt, limiting the amount of variable rate debt, and continually monitoring the effects of market changes in interest rates.

(e) Exchange rate risk

The reporting currency of the Company is US$, to date the majority of the revenues and costs are denominated in MYR and RMB and a significant portion of the assets and liabilities are denominated in MYR and RMB. As a result, the Company is exposed to foreign exchange risk as its revenues and results of operations may be affected by fluctuations in the exchange rate between US$, MYR and RMB. If MYR and RMB depreciates against US$, the value of MYR and RMB revenues and assets as expressed in US$ financial statements will decline. The Company does not hold any derivative or other financial instruments that expose it to substantial market risk.

(f) Economic and political risks

Substantially all of the Company’s services are conducted in Malaysia, the PRC and Asian region. The Company’s operations are subject to various political, economic, and other risks and uncertainties inherent in Malaysia. Among other risks, the Company’s operations are subject to the risks of restrictions on transfer of funds; export duties, quotas, and embargoes; domestic and international customs and tariffs; changing taxation policies; foreign exchange restrictions; and political conditions and governmental regulations in Malaysia.

The Company’s operations in the PRC are subject to special considerations and significant risks not typically associated with companies in North America and Western Europe. These include risks associated with, among others, the political, economic and legal environment and foreign currency exchange. The Company’s results may be adversely affected by changes in the political and social conditions in the PRC, and by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion, remittances abroad, and rates and methods of taxation.

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Commitments and Contingencies

12 Months Ended

Dec. 31, 2015

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

NOTE 19 - COMMITMENTS AND CONTINGENCIES

GRNQ leases an office premises in Hong Kong under a non-cancellable operating lease that expire in August 2016. The leases, which cover a term of two years, generally provide for renewal options at specified rental amounts.

The Company’s subsidiaries lease certain office premises in the PRC under a non-cancellable operating lease that expire in December 2017. The leases, which cover a term of two years, generally provide for renewal options at specified rental amounts.

The aggregate lease expense for the years ended December 31, 2015 and 2014 were $149,303 and $58,846, respectively.

As of December 31, 2015, the Company has future minimum rental payments of $369,498 for office premises due under a non-cancellable operating lease in the next twelve months.

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Subsequent Events

12 Months Ended

Dec. 31, 2015

Subsequent Events [Abstract]

Subsequent Events

NOTE 20 - SUBSEQUENT EVENTS

In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred after December 31, 2015 up through the date the Company issued the consolidated financial statements with this Form 10-K. There was no subsequent event that required recognition or disclosure.

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Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Basis of Presentation

●        Basis of Presentation

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

Basis of Consolidation

●        Basis of Consolidation

The consolidated financial statements include the accounts of the Company and include the assets, liabilities, revenues and expenses of all majority-owned subsidiaries over which the Company exercises control and, when applicable, entities for which the Company has a controlling financial interest or is the primary beneficiary. All inter-company accounts and transactions have been eliminated in consolidation. The Company records income attributable to non-controlling interest in the consolidated statements of operations for any non-owned portion of consolidated subsidiaries. Non-controlling interest is recorded within the equity section but separate from GRNQ’s equity in the consolidated balance sheets.

Use of Estimates

●        Use of Estimates

In preparing these consolidated financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheets and revenues and expenses during the periods reported. Actual results may differ from these estimates. The following are some of the areas requiring significant judgments and estimates: determinations of the useful lives of assets, estimates of allowances for doubtful accounts, cash flow and valuation assumptions in performing asset impairment tests of long-lived assets.

Cash and Cash Equivalents

●        Cash and Cash Equivalents

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

Accounts Receivable

●        Accounts Receivable

Accounts receivable are recorded at the invoiced amount less an allowance for any uncollectible accounts and do not bear interest, which are due on demand. Management reviews the adequacy of the allowance for doubtful accounts on an ongoing basis, using historical collection trends and aging of receivables. Management also periodically evaluates individual customer’s financial condition, credit history, and the current economic conditions to make adjustments in the allowance when it is considered necessary. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.

Inventory - finished property

●        Inventory – finished property

Inventory – finished property represents a multi-unit property developed for resale on a unit by unit basis. Inventory is stated at cost unless the inventory is determined to be impaired in which case the impaired inventory is written down to fair value. The cost of inventory – finished property includes the purchase price of property, legal fees, improvement costs to the building structure, and other acquisition costs. Project wide costs such as land acquisition and certain development costs are allocated to the specific units based upon their relative fair value before construction. All property is finished and ready for sale.

In conducting its reviews for indicators of impairment, the Company evaluates, among other things, the margins on units already sold within the project, margins on units under contract but not closed (none as of December 31, 2015), and projected margin on future unit sales. The Company pays particular attention to discern if inventory is moving at a slower than expected pace or where margins are trending downward. As at December 31, 2015, the Company determined inventory – finished property was not impaired.

Investment Property

●        Investment Property

Investment Property is stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational and after taking into account their estimated residual values:

Categories	Expected useful life	Residual value
Leasehold land and buildings	50 years		-
Furniture and fixtures	3 - 10 years		5%
Office equipment	3 - 10 years		5% - 10%
Leasehold improvement	Over the shorter of estimated useful life or term of lease		-

The cost of leasehold land and buildings includes the purchase price of property, legal fees, and other acquisition costs.

 Depreciation expense, classify as cost of rental, for the years ended December 31, 2015 and 2014 were $30,975 and $35,440, respectively.

Plant and Equipment

●        Plant and equipment

Plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational and after taking into account their estimated residual values:

Categories	Expected useful life	Residual value
Furniture and fixtures	3 - 10 years		5%
Office equipment	3 - 10 years		5% - 10%
Leasehold improvement	Over the shorter of estimated useful life or term of lease		-

Expenditures for maintenance and repairs are expensed as incurred. The gain or loss on the disposal of plant and equipment is the difference between the net sales proceeds and the carrying amount of the relevant assets and is recognized in the statement of operations.

Depreciation expense, classify as operating expenses, for the years ended December 31, 2015 and 2014 were $11,809 and $4,472, respectively.

Intangible Assets

●        Intangible Assets

Intangible assets are stated at cost less accumulated amortization. Intangible assets represented the registration costs of trade marks registered in Hong Kong, the PRC, and Malaysia, which are amortized on a straight-line basis over a useful live of ten year. Intangible assets acquired in business combinations are provisionally considered customer lists amortized on a straight-line basis over a useful live of five year.

The Company follows ASC Topic 350 in accounting for intangible assets, which requires impairment losses to be recorded when indicators of impairment are present and the undiscounted cash flows estimated to be generated by the assets are less than the assets’ carrying amounts. There were no impairment losses recorded on intangible assets for the year ended December 31, 2015 and 2014.

Amortization expense for the year ended December 31, 2015 and 2014 were $35,164 and $225, respectively.

Goodwill

●        Goodwill

Goodwill is the excess of cost of an acquired entity over the fair value of amounts assigned to assets acquired and liabilities assumed in a business combination. With the provision of ASC 350 “Goodwill and Other”, goodwill is not amortized, rather it is tested for impairment annually, and will be tested for impairment between annual tests if an event occurs or circumstances change that would indicate the carrying amount may be impaired. An impairment loss generally would be recognized when the carrying amount of the reporting unit’s net assets exceeds the estimated fair value of the reporting unit and would be measured as the excess carrying value of goodwill over the derived fair value of goodwill. The Company’s policy is to perform its annual impairment testing for its reporting units on December 31, of each fiscal year.

Impairment of Long-lived Assets

●        Impairment of long-lived assets

Long-lived assets primarily include property, plant and equipment and intangible assets. In accordance with the provision of ASC Topic 360-10-5, “Impairment or Disposal of Long-Lived Assets”, the Company generally conducts its annual impairment evaluation to its long-lived assets, usually in the fourth quarter of each year, or more frequently if indicators of impairment exist, such as a significant sustained change in the business climate. The recoverability of long-lived assets is measured at the reporting unit level. If the total of the expected undiscounted future net cash flows is less than the carrying amount of the asset, a loss is recognized for the difference between the fair value and carrying amount of the asset. There has been no impairment charge for the periods presented.

Cash Value of Life Insurance

●        Cash Value of Life Insurance

The cash value of life insurance relates to the Company-owned life insurance policies on the general manager and executive corporate advisor of the Company, which is stated at the cash surrender value of the contract.

Investments in Unconsolidated Entities

●        Investments in Unconsolidated Entities

Under the equity method of accounting, investments in unconsolidated entities are initially recognized in the consolidated balance sheet at cost and are subsequently adjusted to reflect the Company’s proportionate share of net earnings or losses of the entity, distributions received, contributions and certain other adjustments, as appropriate. The Company’s share of the income or loss of the unconsolidated entity is reflected in the consolidated statements of operations and will increase or decrease, as applicable, the carrying value of the Company’s investments in unconsolidated entities on the consolidated balance sheet.

When the investment cost in an unconsolidated entity is reduced to zero, the Company records no further losses in its consolidated statements of operations unless the Company has an outstanding guarantee obligation or has committed additional funding to the entity. When such entity subsequently reports income, the Company will not record its share of such income until it exceeds the amount of the Company’s share of losses not previously recognized.

Comprehensive Income

●        Comprehensive Income

Comprehensive income is defined as the change in equity of a business enterprise during a period from transactions and other events and circumstances from non-owner sources. The Company’s accumulated other comprehensive income consists of cumulative foreign currency translation adjustments.

Revenue Recognition

●        Revenue Recognition

The Company recognizes its revenue in accordance with ASC Topic 605, “Revenue Recognition”, upon the delivery of its products when: (1) delivery has occurred or services rendered; (2) persuasive evidence of an arrangement exists; (3) there are no continuing obligations to the customer; and (4) the collection of related accounts receivable is probable.

(a) Rental income

Revenue from rental of leasehold land and buildings are recognized on a straight-line basis over the lease term when collectability is reasonably assured and the tenant has taken possession or controls the physical use of the leased assets.

The Company leases its commercial office premises in Malaysia and Hong Kong under various non-cancelable operating leases with terms of two to three years and renewal options. For the year ended December 31, 2015, the Company has recorded $51,464 in rental revenue, based upon its annual rental over the life of the lease under operating lease, using straight-line method.

(b) Service income

Revenue from the provision of (i) business consulting and advisory services and (ii) company secretarial, accounting and financial review services are recognized when there is (i) an existence of contract or an arrangement (ii) services are rendered, (iii) the service price is fixed or determinable, and (iv) collectability is reasonable assured.

(c) Sale of properties

Revenue from the sale of properties is recognized at the time each unit is delivered and title and possession are transferred to the buyer. Specifically, the Company utilizes the full accrual method where recognition occurs when (i) the collectability of the sales price is reasonably assured, (ii) the seller is not obligated to perform significant activities after the sale, (iii) the initial investment from the buyer is sufficient, and (iv) the Company recognizes revenue when it satisfies a performance obligation by transferring control of a promised property to a customer.

Revenue on sales of properties may be deferred in whole or in part until the requirements for revenue recognition have been met.

Cost of Revenues

●        Cost of Revenues

Cost of revenue on rental shown on the accompanying statements of operations include costs associated with government rent and rates, repairs and maintenance, property insurance, depreciation and other related administrative costs. Property management fee and utility expenses are paid directly by tenants.

Costs of revenue on provision of services primarily consist of employee compensation and related payroll benefits, company formation cost and other professional fees directly attributable to cost in related to the services rendered.

Cost of revenues on sale of properties primary consist of the purchase price of property, legal fees, improvement costs to the building structure, and other acquisition costs. Selling and advertising costs are expensed as incurred.

Non-controlling Interest

●        Non-Controlling Interest

Non-controlling interest represents the capital contribution, income and loss attributable to the shareholders of less than wholly-owned and consolidated entities.

Income Taxes

●        Income Taxes

Income taxes are determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC 740”). Under this method, deferred tax assets and liabilities 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 basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.

The Company conducts major businesses in Hong Kong, Malaysia and China and is subject to tax in its own jurisdiction. As a result of its business activities, the Company will file separate tax returns that are subject to examination by the foreign tax authorities.

Foreign Currencies Translation

●        Foreign Currencies Translation

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

The reporting currency of the Company is the United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. In addition, the Company’s operating subsidiaries maintain their books and record in a local currency, Malaysian Ringgit (“MYR”), Renminbi (“RMB”), and Hong Kong Dollars (“HK$”), which is also the respective functional currencies for each subsidiary as they are the primary currency of the economic environment in which each subsidiary operates.

In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not the US$ are translated into US$, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements of foreign subsidiary are recorded as a separate component of accumulated other comprehensive income within the statement of stockholders’ equity.

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

	As of and for the years ended December 31,
	2015		2014
Period-end MYR : US$1 exchange rate		4.29		3.61
Period-average MYR : US$1 exchange rate		3.83		3.45
Period-end RMB : US$1 exchange rate		6.49		6.17
Period-average RMB : US$1 exchange rate		6.24		6.15
Period-end / average HK$ : US$1 exchange rate		7.75		7.75

Related Parties

●        Related Parties

Parties, which can be a corporation or individual, are considered to be related if the Company 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. Companies are also considered to be related if they are subject to common control or common significant influence.

Segment Reporting

●        Segment Reporting

ASC Topic 280, “Segment Reporting” establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organization structure as well as information about geographical areas, business segments and major customers in financial statements. The Company operates in two reportable operating segments in Hong Kong, China, and Malaysia.

Fair Value of Financial Instruments

●        Fair Value of Financial Instruments

The carrying value of the Company’s financial instruments: cash and cash equivalents, accounts receivable, deposits, prepayments and other receivables, accounts payable, receipts in advance, loan from shareholders, amounts due to directors, amount due to related companies, amount due to non-controlling interest party, and other payables and accrued liabilities approximate at their fair values because of the short-term nature of these financial instruments.

The Company follows the guidance of the ASC Topic 820-10, “Fair Value Measurements and Disclosures” (“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows:

● Level 1 : Observable inputs such as quoted prices in active markets;

● Level 2 : Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and

● Level 3 : Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions

Recent Accounting Pronouncements

●        Recent Accounting Pronouncements

In May 2014, the FASB issued Accounting Standards Update No. 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”). ASU 2014-09 supersedes the revenue recognition requirements in “Revenue Recognition (Topic 605)”, and requires entities to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. ASU 2014-09 is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early adoption is not permitted. In August 2015, the FASB issued an Accounting Standards Update to defer by one year the effective dates of its new revenue recognition standard until annual reporting periods beginning after January December 15, 2017 (2018 for calendar-year public entities) and interim periods therein. Management is currently assessing the impact the adoption of ASU 2014-09 and has not determined the effect of the standard on our ongoing financial reporting.

In June 2014, the FASB issued ASU No. 2014-12, Compensation – Stock Compensation (Topic 718). The pronouncement was issued to clarify the accounting for share-based payments when the terms of an award provide that a performance target could be achieved after the requisite service period. The pronouncement is effective for reporting periods beginning after December 15, 2015. The adoption of ASU 2014-12 is not expected to have a significant impact on the Company’s consolidated financial position or results of operations.

In August 2014, the FASB issued ASU 2014-15, “Presentation of Financial Statements - Going Concern, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern” (“ASU 2014-15”), which establishes management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern and, if so, to provide related footnote disclosures. ASU 2014-15 provides a definition of the term “substantial doubt” and requires an assessment for a period of one year after the date that the financial statements are issued or available to be issued. Management will also be required to evaluate and disclose whether its plans alleviate that doubt. The guidance is effective for the annual periods ending after December 15, 2016 and interim periods thereafter with early adoption permitted. The Company is currently evaluating the impact the adoption of ASU 2014-15 on the Company’s financial statement presentation and disclosures.

In January 2015, the FASB issued ASU No. 2015-01 (Subtopic 225-20) - Income Statement - Extraordinary and Unusual Items. ASU 2015-01 eliminates the concept of an extraordinary item from GAAP. As a result, an entity will no longer be required to segregate extraordinary items from the results of ordinary operations, to separately present an extraordinary item on its income statement, net of tax, after income from continuing operations or to disclose income taxes and earnings-per-share data applicable to an extraordinary item.

However, ASU 2015-01 will still retain the presentation and disclosure guidance for items that are unusual in nature and occur infrequently. ASU 2015-01 is effective for periods beginning after December 15, 2015. The adoption of ASU 2015-01 is not expected to have a material effect on the Company’s consolidated financial statements. Early adoption is permitted.

The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.

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Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Summary of Property and Equipment

Investment Property is stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational and after taking into account their estimated residual values:

Categories	Expected useful life	Residual value
Leasehold land and buildings	50 years		-
Furniture and fixtures	3 - 10 years		5%
Office equipment	3 - 10 years		5% - 10%
Leasehold improvement	Over the shorter of estimated useful life or term of lease		-

Plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational and after taking into account their estimated residual values:

Categories	Expected useful life	Residual value
Furniture and fixtures	3 - 10 years		5%
Office equipment	3 - 10 years		5% - 10%
Leasehold improvement	Over the shorter of estimated useful life or term of lease		-

Foreign Currencies Translation

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

	As of and for the years ended December 31,
	2015		2014
Period-end MYR : US$1 exchange rate		4.29		3.61
Period-average MYR : US$1 exchange rate		3.83		3.45
Period-end RMB : US$1 exchange rate		6.49		6.17
Period-average RMB : US$1 exchange rate		6.24		6.15
Period-end / average HK$ : US$1 exchange rate		7.75		7.75

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Business Combination (Tables)

12 Months Ended

Dec. 31, 2015

Business Combinations [Abstract]

Schedule of Fair Value of Assets Acquired and Liabilities

As of the acquisition date, the preliminary allocations of the purchase price are estimated as follows:

	F&A			Yabez
Plant and equipment	$	1,267		$	3,025
Accounts receivable		102,676			39,435
Prepayments, deposits and other receivables		5,466			10,866
Cash and cash equivalents		21,491			3,244
Accounts payable and accrued liabilities		(128,103	)		(18,206	)
Provisional intangible assets		520,046			174,865
Provisional goodwill		1,141,317			260,999
Provisional fair value of F&A and Yabez, respectively		1,664,160			474,228
Non-controlling interest		-			(85,291	)
Total purchase consideration	$	1,664,160		$	388,937

Pre-acquisition Aggregated Amounts of Revenue and Earnings

The unaudited pro forma information below present statement of operations data as if the acquisition of F&A and Yabez took place on January 1, 2014.

	For the year ended December 31, 2015		For the year ended December 31, 2014
	(unaudited)		(unaudited)
Revenue	$	865,659	$	610,970
Gross profit		454,362		281,338
Operating income (loss)		36,808		(16,028	)
Net income (loss)	$	37,209	$	(16,286	)
Earnings (Loss) per share	$	0.00	$	(0.00	)

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Investment Property (Tables)

12 Months Ended

Dec. 31, 2015

Property, Plant and Equipment [Abstract]

Schedule of Investment Propeties

	2015			2014
Leasehold land and buildings for rental purpose	$	1,044,213		$	1,044,213
Furniture and fixtures		62,151			62,151
Office equipment		8,514			8,514
Leasehold improvement		84,907			84,907
		1,199,785			1,199,785
Less: Accumulated depreciation		(169,776	)		(126,865	)
Total	$	1,030,009		$	1,072,920

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Plant and Equipment (Tables)

12 Months Ended

Dec. 31, 2015

Property, Plant and Equipment [Abstract]

Property Plant and Equipment

	2015			2014
Furniture and fixtures		33,028			23,659
Office equipment		26,096			23,883
Leasehold improvement		12,074			4,595
		71,198			52,137
Less: Accumulated depreciation		(22,727	)		(5,944	)
Total	$	48,471		$	46,193

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Cash Surrender Value of Life Insurance (Tables)

12 Months Ended

Dec. 31, 2015

Cash Surrender Value Of Life Insurance

Summary of Net Cash Surrender Value of Life Insurance

A summary of net cash surrender value of life insurance as of December 31, 2015 is reported as below:

Cash surrender value of life insurance	$	153,305
Less: policy loan balance outstanding		(116,473	)
Cash surrender value of life insurance, net	$	36,832

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Investments in Unconsolidated Entities (Tables)

12 Months Ended

Dec. 31, 2015

Investments, All Other Investments [Abstract]

Schedule of Combined Summarized Financial Information

Combined summarized financial information for all the unconsolidated entities are as follows:

	As of December 31, 2015		As of December 31, 2014
Total assets	$	1,610,416	$	282,820
Total liabilities	$	999,591	$	3,420

	For the year ended December 31, 2015		For the year ended December 31, 2014
Revenue	$	168,004	$	1,539
Net loss for the year	$	630,860	$	2,232

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Accounts Payable and Accrued Liabilities (Tables)

12 Months Ended

Dec. 31, 2015

Accrued Liabilities and Other Liabilities [Abstract]

Schedule of Accounts Payable and Accrued Liabilities

Accounts payable and accrued liabilities consist of:

	2015		2014
Accounts payable	$	-	$	-
Receipts in advance		55,187		-
Other payables and accrued liabilities		378,163		108,824
Total	$	433,350	$	108,824

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Amounts Due to Related Parties (Tables)

12 Months Ended

Dec. 31, 2015

Due to Related Parties [Abstract]

Schedule of Amounts Due to Related Parties

	2015		2014
Amounts due to shareholders	$	505,327	$	260,209
Amount due to non-controlling interest party		1,596,388		154,839
Amount due to a related company		-		5,685
Total	$	2,101,715	$	420,733

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Long-Term Bank Loans (Tables)

12 Months Ended

Dec. 31, 2015

Debt Disclosure [Abstract]

Schedule of Long Term Bank Loans

	2015			2014
Bank loans from financial institutions in Malaysia
Standard Chartered Saadiq Berhad	$	361,596		$	453,556
United Overseas Bank (Malaysia) Berhad		244,332			304,283
		605,928			757,839
Less: current portion		(13,610	)		(15,067	)
Bank loan, net of current portion	$	592,318		$	742,772

Maturities of Long-term Bank Loans

Year ending December 31:
2016	$	13,610
2017		14,338
2018		15,022
2019		15,738
2020		16,415
Thereafter		530,805
Total	$	605,928

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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Schedule of (Loss) Income Before Income Taxes

	For the year ended December 31,
	2015			2014
Tax jurisdictions from:
– Local	$	(216,676	)	$	(179,451	)
– Foreign, representing:
BVI		(3,818	)		(187	)
Belize		57,097			127,304
Anguilla		(6,287	)		(1,212	)
Malaysia		(28,235	)		(77,192	)
Hong Kong		30,958			9,626
The PRC		(51,594	)		(15,705	)
(Loss) income before income taxes	$	(218,555	)	$	(136,817	)

Provision for Income Taxes

	For the year ended December 31,
	2015		2014
Current:
– Local	$	-	$	-
– Foreign, representing:
BVI		-		-
Belize		-		-
Anguilla		-		-
Hong Kong		7,433		39
The PRC		-		-
Malaysia		-		-
Deferred:
– Local		-		-
– Foreign		-		-
	$	7,433	$	39

Reconciliation of Income (Loss) Before Income Taxes Effective Tax Rate

	Year ended December 31,
	2015			2014
Subsidiary with operating income before income tax	$	80,939		$	13,967
Subsidiaries with loss before income tax		(49,981	)		(4,341	)
Net income before income tax		30,958			9,626
Subsidiary with operating income before income tax	$	80,939		$	13,967
Statutory income tax rate		16.5	%		16.5	%
Income tax at Hong Kong statutory income tax rate		13,354			2,305
Tax effect of tax loss brought forward		-			(2,152	)
Tax effect of tax reduction		(5,921	)		(114	)
Income tax expense	$	7,433		$	39

Schedule of Deferred Tax Assets

	As of
	2015			2014
Deferred tax assets:
Net operating loss carryforwards
– United States of America	$	146,000		$	70,610
– The PRC		49,686			8,872
– Malaysia		32,490			26,843
		228,176			106,325
Less: valuation allowance		(228,176	)		(106,325	)
Deferred tax assets	$	-		$	-

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Related Parties Transactions (Tables)

12 Months Ended

Dec. 31, 2015

Related Party Transactions [Abstract]

Schedule of Related Parties Transactions

	For the years ended December 31,
	2015		2014
Business consulting and advisory service income
- Related party A	$	241,893	$	1,032
- Related party B		2,023		8,787
		243,916		9,819

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Segment Information (Tables)

12 Months Ended

Dec. 31, 2015

Segment Reporting [Abstract]

Schedule of Summarized Financial Information

	For the year ended December 31, 2015
	Real estate business			Service business			Corporate			Total
Revenues	$	1,689,012		$	1,257,152		$	-		$	2,946,164
Cost of revenues		(1,346,560	)		(506,305	)		-			(1,852,865	)
Gross income		342,452			750,847			-			1,093,299
Depreciation and amortization		-			11,809			35,164			46,973
Net income (loss)		(17,651	)		(270,006	)		(96,115	)		(383,772	)
Total assets		5,438,558			3,485,896			143,912			9,068,366
Expenditure for long-lived assets	$	3,756,883		$	94,695		$	77,241		$	3,928,819

	For the year ended December 31, 2014
	Real estate business			Service business			Corporate			Total
Revenues	$	31,988		$	544,342		$	-		$	576,330
Cost of revenues		(45,146	)		(255,392	)		-			(300,538	)
Gross income		(13,158	)		288,950			-			275,792
Depreciation and amortization		-			4,472			225			4,697
Net (loss) income		(61,662	)		(66,013	)		(5,996	)		(133,671	)
Total assets		1,478,519			720,274			112,304			2,311,097
Expenditure for long-lived assets	$	31,491		$	33,773		$	17,998		$	83,262

(b) By Geography

	For the year ended December 31, 2015
	Hong Kong			Malaysia			China			Total
Revenues	$	2,361,602		$	455,900		$	128,662		$	2,946,164
Cost of revenues		(1,556,097	)		(229,478	)		(67,290	)		(1,852,865	)
Gross income		805,505			226,422			61,372			1,093,299
Depreciation and amortization		42,115			1,400			3,458			46,973
Net income (loss)		(350,241	)		18,063			(51,594	)		(383,772	)
Total assets		6,157,142			2,767,312			143,912			9,068,366
Expenditure for long-lived assets	$	3,898,123		$	24,093		$	6,603		$	3,928,819

	For the year ended December 31, 2014
	Hong Kong			Malaysia			China			Total
Revenues	$	129,436		$	409,051		$	37,843		$	576,330
Cost of revenues		(80,703	)		(193,131	)		(26,704	)		(300,538	)
Gross income		48,733			215,920			11,139			275,792
Depreciation and amortization		926			952			2,819			4,697
Net income (loss)		(136,126	)		18,160			(15,705	)		(133,671	)
Total assets		1,030,033			1,261,360			19,704			2,311,097
Expenditure for long-lived assets	$	51,221		$	32,041		$	-		$	83,262

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Concentrations of Risk (Tables)

12 Months Ended

Dec. 31, 2015

Risks and Uncertainties [Abstract]

Schdeule of Concentrations of Risk

For the year ended December 31, 2015, the customers who accounted for 10% or more of the Service income are presented as follows:

	For the year ended December 31, 2015					December 31, 2015
	Revenues		Percentage of revenues			Trade accounts receivable
Customer A	$	245,000		19	%	$	-
Customer B		150,000		12	%		-
Total:	$	395,000		31	%	$	-

For the year ended December 31, 2014, the customers who accounted for 10% or more of the Service income are presented as follows:

	For the year ended December 31, 2014					December 31, 2014
	Revenues		Percentage of revenues			Trade accounts receivable
Customer C	$	120,000		21	%	$	-
Total:	$	120,000		21	%	$	-

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Organization and Business Background (Details Narrative) - USD ($)			1 Months Ended		12 Months Ended
	Oct. 01, 2015	Oct. 01, 2015	Jul. 31, 2015	Jul. 29, 2015	Dec. 31, 2015
Aggregate purchase consideration					$ 4,408,371
Greenpro Resources Limited [Member]
Percentage of purchase of issued and outstanding shares and the assets	100.00%	100.00%		100.00%
Restricted common stock, issued				$ 9,070,000
Excercise price				$ 0.35
Cash payment				$ 25,500
Aggregate purchase consideration		$ 11,000		$ 3,200,000
Greenpro Resources Limited [Member] | RM [Member]
Aggregate purchase consideration		$ 49,000
Greenpro Resources Limited [Member] | Mr. Lee Chong Kuang [Member]
Percentage of purchase of issued and outstanding shares and the assets				50.00%
Greenpro Resources Limited [Member] | Mr. Loke Che Chan, Gilbert [Member]
Percentage of purchase of issued and outstanding shares and the assets				50.00%
A&G International Limited [Member]
Percentage of purchase of issued and outstanding shares and the assets			100.00%
Restricted common stock, issued			$ 1,842,000
Excercise price			$ 0.52
Aggregate purchase consideration	$ 1		$ 957,840
Greenpro Venture Capital Limited [Member]
Percentage of purchase of issued and outstanding shares and the assets			100.00%
Restricted common stock, issued			$ 13,260,000
Excercise price			$ 0.60
Cash payment			$ 6,000
Aggregate purchase consideration			$ 7,962,000
Greenpro Venture Capital Limited [Member] | Mr. Lee Chong Kuang [Member]
Percentage of purchase of issued and outstanding shares and the assets			50.00%
Greenpro Venture Capital Limited [Member] | Mr. Loke Che Chan, Gilbert [Member]
Percentage of purchase of issued and outstanding shares and the assets			50.00%
Falcon Secretaries Limited [Member]
Percentage of purchase of issued and outstanding shares and the assets			100.00%
Restricted common stock, issued			$ 2,080,200
Excercise price			$ 0.52
Aggregate purchase consideration			$ 1,081,740
Yabez (Hong Kong) [Member]
Percentage of purchase of issued and outstanding shares and the assets			60.00%
Restricted common stock, issued			$ 486,171
Excercise price			$ 0.52
Aggregate purchase consideration			$ 252,808
Yabez (Hong Kong) [Member] | Mr. Cheng Chi Ho [Member]
Percentage of purchase of issued and outstanding shares and the assets			51.00%
Yabez (Hong Kong) [Member] | Ms. Wong Kit Yi [Member]
Percentage of purchase of issued and outstanding shares and the assets			49.00%
GRNQ [Member]
Percentage of voting interest					89.00%
Greenpro Holding Limited [Member]
Percentage of purchase of issued and outstanding shares and the assets	51.00%	51.00%
QSC Asia Sdn Bhd [Member]
Percentage of purchase of issued and outstanding shares and the assets	49.00%	49.00%

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Going Concern Uncertainties (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Accumulated deficit	$ 567,931	$ 231,508
Net (loss) income	$ 383,772	$ 133,671

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Summary of Significant Accounting Policies (Details Narrative)	12 Months Ended
	Dec. 31, 2015 USD ($) OperatingSegments	Dec. 31, 2014 USD ($)
Depreciation expense	$ 11,809	$ 4,472
Amortization expense	$ 35,164	225
Operating lease term	2 years
Rental revenue	$ 51,464
Depreciation	$ 30,975	$ 35,440
Minimum percentage of income tax benefit	50.00%
Number of reportable oprerating segments | OperatingSegments	2
Intangible assets are amortized using the straight line method over a period	5 years
Minimum [Member]
Operating lease term	2 years
Maximum [Member]
Operating lease term	3 years
Trade Marks [Member]
Intangible assets are amortized using the straight line method over a period	10 years

XML

Summary of Significant Accounting Policies - Summary of Property and Equipment (Details)	12 Months Ended
	Dec. 31, 2015
Leasehold Land And Buildings [Member] | Investment Property [Member]
Property, Plant and Equipment [Line Items]
Residual Value
Leasehold Land And Buildings [Member] | Investment Property [Member]
Property, Plant and Equipment [Line Items]
Expected useful life	50 years
Furniture and Fixtures [Member] | Investment Property [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Expected useful life	3 years
Furniture and Fixtures [Member] | Investment Property [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Expected useful life	10 years
Furniture and Fixtures [Member] | Plant And Equipment [Member]
Property, Plant and Equipment [Line Items]
Residual Value	5.00%
Furniture and Fixtures [Member] | Plant And Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Expected useful life	3 years
Furniture and Fixtures [Member] | Plant And Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Expected useful life	10 years
Office Equipment [Member] | Investment Property [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Expected useful life	3 years
Office Equipment [Member] | Investment Property [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Expected useful life	10 years
Office Equipment [Member] | Plant And Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Expected useful life	3 years
Residual Value	5.00%
Office Equipment [Member] | Plant And Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Expected useful life	10 years
Residual Value	10.00%
Leasehold Improvements [Member] | Investment Property [Member]
Property, Plant and Equipment [Line Items]
Expected useful life	Over the shorter of estimated useful life or term of lease
Leasehold Improvements [Member] | Plant And Equipment [Member]
Property, Plant and Equipment [Line Items]
Expected useful life	Over the shorter of estimated useful life or term of lease
Residual Value

XML

Summary of Significant Accounting Policies - Schedule of Foreign Currencies Translation (Details)	Dec. 31, 2015	Dec. 31, 2014
Period-End MYR : US$1 Exchange Rate [Member]
Foreign Currency Exchange Rate, Translation	4.29	3.61
Period-Average MYR : US$1 Exchange Rate [Member]
Foreign Currency Exchange Rate, Translation	3.83	3.45
Period-End RMB : US$1 Exchange Rate [Member]
Foreign Currency Exchange Rate, Translation	6.49	6.17
Period-Average RMB : US$1 Exchange Rate [Member]
Foreign Currency Exchange Rate, Translation	6.24	6.15
Period-End /Average HK$ : US$1 Exchange Rate [Member]
Foreign Currency Exchange Rate, Translation	7.75	7.75

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Business Combination (Details Narrative) - USD ($)		12 Months Ended
	Sep. 30, 2015	Dec. 31, 2015	Dec. 31, 2014
Shares price for acquisition		$ 0.8
Aggregate purchase consideration		$ 4,408,371
Goodwill		$ 1,402,316
F&A [Member]
Purchase of equity interest and assets percentage		100.00%
Yabez [Member]
Purchase of equity interest and assets percentage		60.00%
Restricted Common Stock [Member] | F&A [Member]
Shares issued for acquisition	2,080,200	2,080,200
Shares price for acquisition		$ 0.52
Restricted Common Stock [Member] | Yabez [Member]
Shares issued for acquisition	486,171	486,171
Shares price for acquisition		$ 0.52
Aggregate purchase consideration		$ 1,334,512

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Business Combination - Schedule of Fair Value of Assets Acquired and Liabilities (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Provisional goodwill	$ 1,402,316
F&A [Member]
Plant and equipment	1,267
Accounts receivable	102,676
Prepayments, deposits and other receivables	5,466
Cash and cash equivalents	21,491
Accounts payable and accrued liabilities	(128,103)
Provisional intangible assets	520,046
Provisional goodwill	1,141,317
Provisional fair value of F&A and Yabez, respectively	$ 1,664,160
Non-controlling interest
Total purchase consideration	$ 1,664,160
Yabez [Member]
Plant and equipment	3,025
Accounts receivable	39,435
Prepayments, deposits and other receivables	10,866
Cash and cash equivalents	3,244
Accounts payable and accrued liabilities	(18,206)
Provisional intangible assets	174,865
Provisional goodwill	260,999
Provisional fair value of F&A and Yabez, respectively	474,228
Non-controlling interest	(85,291)
Total purchase consideration	$ 388,937

XML

Business Combination - Pre-acquisition Aggregated Amounts of Revenue and Earnings (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Business Combinations [Abstract]
Revenue	$ 865,659	$ 610,970
Gross profit	454,362	281,338
Operating income (loss)	36,808	(16,028)
Net income (loss)	$ 37,209	$ (16,286)
Earnings (Loss) per share	$ 0.00	$ (0.00)

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Investment Property (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Depreciation expense for Investment propety	$ 30,975	$ 35,440

XML

Investment Property - Schedule of Investment Propeties (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Property, plant and equipment, Gross	$ 71,198	$ 52,137
Less: Accumulated depreciation	(22,727)	(5,944)
Property, plant and equipment, Net	48,471	46,193
Investment Property [Member]
Property, plant and equipment, Gross	1,199,785	1,199,785
Less: Accumulated depreciation	169,776	(126,865)
Property, plant and equipment, Net	1,030,009	1,072,920
Leasehold Land And Buildings [Member] | Investment Property [Member]
Property, plant and equipment, Gross		1,044,213
Leasehold Land And Buildings [Member] | Investment Property [Member]
Property, plant and equipment, Gross	1,044,213
Furniture and Fixtures [Member]
Property, plant and equipment, Gross	26,096	23,659
Furniture and Fixtures [Member] | Investment Property [Member]
Property, plant and equipment, Gross	62,151	62,151
Office Equipment [Member]
Property, plant and equipment, Gross	33,028	23,883
Office Equipment [Member] | Investment Property [Member]
Property, plant and equipment, Gross	8,514	8,514
Leasehold Improvements [Member]
Property, plant and equipment, Gross	26,096	4,595
Leasehold Improvements [Member] | Investment Property [Member]
Property, plant and equipment, Gross	$ 84,907	$ 84,907

XML

Plant and Equipment (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 11,809	$ 4,472

XML

Plant and Equipment - Schedule of Property Plant and Equipment (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	$ 71,198	$ 52,137
Less: Accumulated depreciation	(22,727)	(5,944)
Property, plant and equipment, Net	48,471	46,193
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	33,028	23,883
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	26,096	23,659
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	$ 26,096	$ 4,595

XML

Cash Surrender Value of Life Insurance (Details Narrative)	May. 15, 2015 USD ($)	Dec. 31, 2015 USD ($)	May. 15, 2015 HKD	Dec. 31, 2014 USD ($)
Surrender value of life insurance		$ 36,832		$ 16,545
Hang Seng Bank Limited [Member]
Surrender value of life insurance	$ 116,473
Loan maturity date	May 31, 2016
Hang Seng Bank Limited [Member] | HIBOR [Member]
Effective interest rate of loan	1.75%		1.75%
Hang Seng Bank Limited [Member] | HK$ [Member]
Surrender value of life insurance | HKD			HKD 902,663

XML

Cash Surrender Value of Life Insurance - Summary of Net Cash Surrender Value of Life Insurance (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Cash Surrender Value Of Life Insurance
Cash surrender value of life insurance	$ 153,035
Less: policy loan balance outstanding	(116,473)
Cash surrender value of life insurance, net	$ 36,832	$ 16,545

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Investments in Unconsolidated Entities (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Common stock, shares authorized	500,000,000	500,000,000
Common stock par value	$ 0.0001	$ 0.0001
Common stock, shares issued	51,963,755	44,752,800
Common stock, shares outstanding	51,963,755	44,752,800
Loss on investments in unconsolidated entities	$ 5,100	$ 443
CGN Nanotech, Inc [Member]
Common stock, shares authorized	600,000,000
Common stock par value	$ 0.0001
Greenpro Trust Limited [Member]
Common stock, shares authorized	3,400,000
Common stock, shares issued	3,400,000
Common stock, shares outstanding	3,400,000
Investment amount	$ 56,773
Greenpro Trust Limited [Member] | Minimum [Member]
Percentage of onwership ranges	20.00%
Greenpro Trust Limited [Member] | Maximum [Member]
Percentage of onwership ranges	30.00%
Greenpro Trust Limited [Member] | HK$ [Member]
Common stock par value	$ 1

XML

Investments in Unconsolidated Entities - Schedule of Combined Summarized Financial Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Total assets	$ 9,068,366	$ 2,311,097
Total liabilities	3,504,321	1,840,750
Revenue	2,946,164	576,330
Net (loss) income	(383,772)	(133,671)
Unconsolidated entities [Member]
Total assets	1,610,416	282,820
Total liabilities	999,591	3,420
Revenue	168,004	1,539
Net (loss) income	$ 630,860	$ 2,232

XML

Accounts Payable and Accrued Liabilities - Schedule of Amounts Due to Related Parties (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Accrued Liabilities and Other Liabilities [Abstract]
Accounts payable
Receipts in advance	$ 55,187
Other payables and accrued liabilities	378,163	$ 108,824
Total	$ 433,350	$ 108,824

XML

Amounts Due to Related Parties (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Amount due to non-controlling interest party	$ 180,793	$ 553,354
Shareholder [Member]
Shareholder advanced	$ 500,000
Unsecured debt interest rate	12.00%
Maturity date	Sep. 30, 2016
Advances to shareholder	$ 5,327
Forward Win [Member]
Amount due to non-controlling interest party	$ 1,596,388

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Amounts Due to Related Parties - Schedule of Amounts Due to Related Parties (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Due to Related Parties [Abstract]
Amounts due to shareholders	$ 505,327	$ 260,209
Amount due to non-controlling interest party	$ 1,596,388	154,839
Amount due to a related company		5,685
Total	$ 2,101,715	$ 420,733

XML

Amounts Due to Directors (Details Narrative) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Amounts Due To Directors
Due to Directors	$ 180,793	$ 553,354

XML

Long-Term Bank Loans (Details Narrative)	1 Months Ended				12 Months Ended
	Aug. 31, 2013 USD ($)	Aug. 31, 2013 MYR	May. 31, 2013 USD ($)	May. 31, 2013 MYR	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Aug. 31, 2013 MYR	May. 31, 2013 MYR
Bank loans from financial institutions					$ 605,928	$ 757,839
Base Rate [Member]
Base lending rate per annum					6.85%	6.85%
Standard Chartered Saadiq Berhad [Member]
Bank loans from financial institutions			$ 495,170		$ 361,596	$ 453,556
Interes rate on bank loans			2.10%	2.10%
Number of Instalments on bank loan			300 monthly installments	300 monthly installments
Monthly installment of bank loan			$ 2,840
Bank loan mature date			May 31, 2038	May 31, 2038
Standard Chartered Saadiq Berhad [Member] | MYR [Member]
Bank loans from financial institutions | MYR								MYR 1,629,744
Monthly installment of bank loan | MYR				MYR 9,287
United Overseas Bank (Malaysia) Berhad [Member]
Bank loans from financial institutions	$ 326,530				$ 244,332	$ 304,283
Interes rate on bank loans	2.20%	2.20%
Number of Instalments on bank loan	360 monthly installments	360 monthly installments
Monthly installment of bank loan	$ 1,645
Bank loan mature date	Aug. 31, 2043	Aug. 31, 2043
United Overseas Bank (Malaysia) Berhad [Member] | MYR [Member]
Bank loans from financial institutions | MYR							MYR 1,074,696
Monthly installment of bank loan | MYR		MYR 5,382

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Long-Term Bank Loans - Schedule of Long Term Bank Loans (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Aug. 31, 2013	May. 31, 2013
Bank loans from financial institutions in Malaysia	$ 605,928	$ 757,839
Less: current portion	(13,610)	(15,067)
Bank loan, net of current portion	592,318	742,772
Standard Chartered Saadiq Berhad [Member]
Bank loans from financial institutions in Malaysia	361,596	453,556		$ 495,170
United Overseas Bank (Malaysia) Berhad [Member]
Bank loans from financial institutions in Malaysia	$ 244,332	$ 304,283	$ 326,530

XML

Long-Term Bank Loans - Maturities of Long-term Bank Loans (Details)	Dec. 31, 2015 USD ($)
Debt Disclosure [Abstract]
2016	$ 13,610
2017	14,338
2018	15,022
2019	15,738
2020	16,415
Thereafter	530,805
Total	$ 605,928

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Common Stock (Details Narrative)									12 Months Ended
	Dec. 31, 2015 USD ($) $ / shares shares	Oct. 19, 2015 USD ($) $ / shares shares	Sep. 30, 2015 USD ($) $ / shares shares	Aug. 31, 2015 USD ($) shares	Aug. 21, 2015 USD ($) $ / shares shares	Aug. 20, 2015 USD ($) $ / shares shares	Jul. 31, 2015 USD ($) $ / shares shares	Jul. 10, 2015 PromissoryNotes	Dec. 31, 2015 USD ($) $ / shares shares	Dec. 31, 2014 USD ($) shares
Shares price for acquisition | $ / shares	$ 0.8								$ 0.8
Aggregate purchase consideration | $									$ 4,408,371
Number of common stock value converted into the shares | $									$ 111,000
Restricted common stock amount									10,608,000
Number of promissory notes issued | PromissoryNotes								2
Common stock shares issued	51,963,755								51,963,755	44,752,800
Common stock, shares outstanding	51,963,755								51,963,755	44,752,800
Subscription Agreements [Member] | Private Placement [Member]
Shares issued for acquisition	410,314	96,270
Shares price for acquisition | $ / shares	$ 1.50	$ 1.50							$ 1.50
Number of common stock shares solded during the period					500,000	625,000
Sale of stock, price per share | $ / shares					$ 1	$ 0.8
Proceeds from issuance of private placement | $	$ 615,471	$ 144,405			$ 500,000	$ 500,000
Restricted Common Stock [Member]
Number of common stock converted into the shares issued				1,171,000
Number of common stock value converted into the shares | $				$ 1,171,000
GRBV [Member] | Restricted Common Stock [Member]
Shares issued for acquisition							9,070,000
Shares price for acquisition | $ / shares							$ 0.35
Cash paid for acquisition to shareholders | $							$ 25,500
Aggregate purchase consideration | $							$ 3,200,000
A&G [Member] | Restricted Common Stock [Member]
Shares issued for acquisition			1,842,000
F&A [Member] | Restricted Common Stock [Member]
Shares issued for acquisition			2,080,200						2,080,200
Shares price for acquisition | $ / shares	$ 0.52								$ 0.52
Yabez [Member] | Restricted Common Stock [Member]
Shares issued for acquisition			486,171						486,171
Shares price for acquisition | $ / shares	$ 0.52								$ 0.52
Aggregate purchase consideration | $									$ 1,334,512
A&G, F&A and Yabez [Member] | Restricted Common Stock [Member]
Shares price for acquisition | $ / shares			$ 0.52
Aggregate purchase consideration | $			$ 2,292,352
GPVC And GPVC (CGN) [Member] | Restricted Common Stock [Member]
Shares issued for acquisition			13,260,000
Shares price for acquisition | $ / shares			$ 0.60
Cash paid for acquisition to shareholders | $			$ 6,000
Aggregate purchase consideration | $			$ 7,962,000

XML

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Valuation allowance deferred tax assets	$ (228,176)	$ (106,325)
Belizean International Business Corporation [Member]
Income tax rate	0.00%
United States of America [Member]
Net operating loss carryforwards	$ 418,423
Operating loss carryforwards expiration term	expire in 2030.
Valuation allowance deferred tax assets	$ 146,000
Anguilla [Member] | GPVC And GPVC (CGN) [Member]
Net operating loss carryforwards	$ 6,287	$ 1,212
Hong Kong [Member]
Statutory income tax rate	16.50%	16.50%
The PRC [Member] | GMC (SZ) and SZ Falcon [Member]
Net operating loss carryforwards	$ 51,594	$ 15,705
Income tax rate	25.00%
Malaysia [Member] | GRSB and GGASB [Member]
Net operating loss carryforwards	$ 28,235	$ 77,192
Valuation allowance deferred tax assets	32,490
Malaysia [Member]
Valuation allowance deferred tax assets	$ 228,176
Income tax rate	20.00%
Valuation allowance increase	$ 121,851

XML

Income Taxes - Schedule of (Loss) Income Before Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
(Loss) income before income taxes	$ (218,555)	$ (136,817)
Local [Member]
(Loss) income before income taxes	(216,676)	(179,451)
BVI [Member]
(Loss) income before income taxes	(3,818)	(187)
Belize [Member]
(Loss) income before income taxes	57,097	127,304
Anguilla [Member]
(Loss) income before income taxes	(6,287)	(1,212)
Malaysia [Member]
(Loss) income before income taxes	(28,235)	(77,192)
Hong Kong [Member]
(Loss) income before income taxes	30,958	9,626
The PRC [Member]
(Loss) income before income taxes	$ (51,594)	$ (15,705)

XML

Income Taxes - Provision for Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Provision for income taxes local current
Provision for income taxes deferred local
Provision for income taxes deferred foreign
Provision for income taxes	$ 7,433
BVI [Member]
Provision for income taxes current foreign
Belize [Member]
Provision for income taxes current foreign
Anguilla [Member]
Provision for income taxes current foreign
Hong Kong [Member]
Provision for income taxes current foreign	$ 7,433	$ 39
Provision for income taxes	$ 7,433	$ 39
The PRC [Member]
Provision for income taxes current foreign
Malaysia [Member]
Provision for income taxes current foreign

XML

Income Taxes - Reconciliation of Income (Loss) Before Income Taxes Effective Tax Rate (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Net income before income tax	$ (341,496)	$ (133,671)
Income tax expense	7,433
Hong Kong [Member]
Subsidiary with operating income before income tax	80,939	$ 13,967
Subsidiaries with loss before income tax	(49,981)	(4,341)
Net income before income tax	30,958	9,626
Subsidiary with operating income before income taxes	$ 80,939	$ 13,967
Statutory income tax rate	16.50%	16.50%
Income tax at Hong Kong statutory income tax rate	$ 13,354	$ 2,305
Tax effect of tax loss brought forward		(2,152)
Tax effect of tax reduction	$ (5,921)	(114)
Income tax expense	$ 7,433	$ 39

XML

Income Taxes - Schedule of Deferred Tax Assets (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Deferred tax assets net operating loss carryforwards	$ 228,176	$ 106,325
Less: valuation allowance	$ (228,176)	$ (106,325)
Deferred tax assets
United States of America [Member]
Deferred tax assets net operating loss carryforwards	$ 146,000	$ 70,610
The PRC [Member]
Deferred tax assets net operating loss carryforwards	49,686	8,872
Malaysia [Member]
Deferred tax assets net operating loss carryforwards	$ 32,490	$ 26,843

XML

Related Parties Transactions - Schedule of Related Parties Transactions (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Business consulting and advisory service income	$ 243,916	$ 9,819
Related Party A [Member]
Business consulting and advisory service income	241,893	1,032
Related Party B [Member]
Business consulting and advisory service income	$ 2,023	$ 8,787

XML

Segment Information (Details Narrative)	12 Months Ended
	Dec. 31, 2015 OperatingSegments
Segment Reporting [Abstract]
Number of reportable oprerating segments	2

XML

Segment Information - Schedule of Summarized Financial Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Revenues	$ 2,946,164	$ 576,330
Cost of revenues	(1,852,865)	(300,538)
Gross income	1,093,299	275,792
Depreciation and amortization	77,948	40,137
Net income (loss)	(383,772)	(133,671)
Total assets	9,068,366	2,311,097
Expenditure for long-lived assets	3,928,819	83,262
Hong Kong [Member]
Revenues	2,361,602	129,436
Cost of revenues	(1,556,097)	80,703
Gross income	805,505	48,733
Depreciation and amortization	42,115	926
Net income (loss)	(350,241)	(136,126)
Total assets	6,157,142	1,030,033
Expenditure for long-lived assets	3,898,123	51,221
Malaysia [Member]
Revenues	455,900	409,051
Cost of revenues	(229,478)	193,131
Gross income	226,422	215,920
Depreciation and amortization	1,400	952
Net income (loss)	18,063	18,160
China [Member]
Revenues	128,662	37,843
Cost of revenues	(67,290)	26,704
Gross income	61,372	11,139
Depreciation and amortization	3,458	2,819
Net income (loss)	(51,594)	(15,705)
Total assets	143,912	$ 19,704
Expenditure for long-lived assets	6,603
Malaysia [Member]
Total assets	2,767,312	$ 1,261,360
Expenditure for long-lived assets	24,093	32,041
Real Estate Business [Member]
Revenues	1,689,012	31,988
Cost of revenues	(1,346,560)	(45,146)
Gross income	$ 342,452	$ (13,158)
Depreciation and amortization
Net income (loss)	$ (17,651)	$ (61,662)
Total assets	5,438,558	1,478,519
Expenditure for long-lived assets	3,756,883	31,491
Service Business [Member]
Revenues	1,257,152	544,342
Cost of revenues	(506,305)	(255,392)
Gross income	750,847	288,950
Depreciation and amortization	11,809	4,472
Net income (loss)	(270,006)	(66,013)
Total assets	3,485,896	720,274
Expenditure for long-lived assets	$ 94,695	$ 33,773
Corporate [Member]
Revenues
Cost of revenues
Gross income
Depreciation and amortization	$ 35,164	$ 225
Net income (loss)	(96,115)	(5,996)
Total assets	143,912	112,304
Expenditure for long-lived assets	$ 77,241	$ 17,998

XML

Concentrations of Risks (Details Narrative)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Concentrations of risks percentage	31.00%	21.00%
Customer [Member]
Concentrations of risks percentage	10.00%
Vendor [Member]
Concentrations of risks percentage	10.00%

XML

Concentration of Risk - Schdeule of Concentrations of Risk (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Revenues
Percentage of revenues	31.00%	21.00%
Trade accounts receivable	$ 186,162	$ 56,150
Customer A [Member]
Revenues	$ 245,000
Percentage of revenues	19.00%
Trade accounts receivable
Customer B [Member]
Revenues	$ 150,000
Percentage of revenues	12.00%
Trade accounts receivable
Customer C [Member]
Revenues	$ 120,000
Percentage of revenues	21.00%
Trade accounts receivable

XML

Commitments and Contingencies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Operating lease expiration date	Aug. 31, 2016
Lease term	2 years
Lease expense	$ 149,303	$ 58,846
Future minimum rental payments due under non-cancelable operating lease in the next twelve months	$ 369,498