0001445866-16-002925.txt : 20161121 0001445866-16-002925.hdr.sgml : 20161121 20161121121012 ACCESSION NUMBER: 0001445866-16-002925 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 59 CONFORMED PERIOD OF REPORT: 20160930 FILED AS OF DATE: 20161121 DATE AS OF CHANGE: 20161121 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BIRDBILL, INC. CENTRAL INDEX KEY: 0001647771 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 300874679 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-205792 FILM NUMBER: 162009644 BUSINESS ADDRESS: STREET 1: ROOM 1715, 171F, PACIFIC TRADE CENTER STREET 2: 2 KAI HING RD CITY: KOWLOON BAY, STATE: K3 ZIP: 00000 BUSINESS PHONE: 852-2796-0803 MAIL ADDRESS: STREET 1: ROOM 1715, 171F, PACIFIC TRADE CENTER STREET 2: 2 KAI HING RD CITY: KOWLOON BAY, STATE: K3 ZIP: 00000 10-Q 1 birdbill10q09302016.htm 10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

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

For the quarterly period ended September 30, 2016

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

Commission File No. 333-205792

Birdbill, Inc.

(Exact Name of Registrant as Specified in Its Charter)

Nevada		30-0874679
(State or Other Jurisdiction of Incorporation or Organization)		(IRS Employer Identification Number)

Room 1715, 17/F, Pacific Trade Centre 2 Kai Hing Road Kowloon Bay, Kowloon, Hong Kong		N/A
(Address of Principal Executive Offices)		(Zip Code)

(852) 2723-8178

(Registrant's telephone number, including area code)

Copies to:

Brunson Chandler & Jones, PLLC

175 South Main Street

Suite 1410

Salt Lake City, Utah 84111

(801) 303-5721

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 (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes [X] No [ ]

Indicate by checkmark 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-3 of the Exchange Act.

Large accelerated filer	[ ]	Accelerated filer	[ ]
Non-accelerated filer	[ ]	Smaller reporting company	[X]
(Do not check if smaller reporting company)

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes [ ] No [X]

As of September 30, 2016, there were 10,430,000 shares of the registrant's common stock issued and outstanding.

BIRDBILL, INC.

FORM 10-Q

TABLE OF CONTENTS

PART I – FINANCIAL INFORMATION
Item 1.	Financial Statements	F-1
	Condensed Consolidated Balance Sheets as of September 30, 2016	F-1
	Condensed Consolidated Statements of Operations for the six months ended September 30, 2016	F-2
	Condensed Consolidated Statements of Cash Flows for the six months ended September 30, 2016	F-3
	Notes to Condensed Consolidated Financial Statements	F-4
Item 2.	Management's Discussion and Analysis of Financial Condition and Results of Operations	1
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	5
Item 4.	Controls and Procedures	5

PART II – OTHER INFORMATION
Item 1.	Legal Proceedings	6
Item 1A.	Risk Factors	6
Item 2.	Unregistered Sales of Equity Securities and use of Proceeds	6
Item 3.	Defaults Upon Senior Securities	6
Item 4.	Mine Safety Disclosures	6
Item 5.	Other Information	6
Item 6.	Exhibits	6
Signature Page		7

TABLE OF CONTENTS

PART I – FINANCIAL INFORMATION

Item 1. Financial Statements

Birdbill, Inc.

Condensed Consolidated Balance Sheets

	September 30, 2016 (Unaudited)			March 31, 2016 (Audited)

ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	10,873			558
Escrow fund receivable		5,440			5,440
Accounts receivable		-			7,742
Total current assets		16,313			13,740
Property, plant and equipment		-			1,257
Intangible assets		1,827			7,311
TOTAL ASSETS	$	18,140		$	22,308

LIABILITIES AND STOCKHOLDER'S EQUITY
LIABILITIES
CURRENT LIABILITIES
Accrued expenses	$	15,626		$	18,343
Income tax payable		137			137
Subscription funds received in advance		-			15,097
Amount due to director		64,557			52,852
Total current liabilities		80,320			86,429
Deferred tax liabilities		302			1,414
TOTAL LIABILITIES	$	80,622		$	87,843

STOCKHOLDER'S EQUITY
Common stock, Par value $0.001; 475,000,000 shares authorized; 10,430,000 and 10,000,000 shares issued and outstanding as of September 30, 2016 and March 31, 2016, respectively	$	10,430		$	10,000
Preferred stock, Par value $0.001; 25,000,000 shares authorized; no shares issued and outstanding as of September 30, 2016 and March 31, 2016, respectively	$	-			-
Additional paid in capital		11,210			(9,999	)
Less: subscription receivables		(2,265	)		-
Accumulated deficits		(81,857	)		(65,536	)
TOTAL STOCKHOLDER'S EQUITY	$	(62,482	)	$	(65,535	)

TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY	$	18,140		$	22,308

The accompanying condensed notes form an integral part of these condensed consolidated financial statements.

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Birdbill, Inc.

Condensed Consolidated Statements of Operations

(Unaudited)

	Six months ended September 30, 2016			Six months ended September 30, 2015			Three months ended September 30, 2016			Three months ended September 30, 2015

REVENUE	$	29,065		$	25,849		$	11,871		$	12,924

EXPENSES
Direct service costs		(7,259	)		(2,169	)		(4,756	)		(1,143	)
Amortization and depreciation expenses		(6,741	)		(6,832	)		(3,325	)		(3,416	)
Personnel expenses		(19,123	)		(43,751	)		(9,561	)		(22,161	)
General and administrative		(13,375	)		(51,089	)		(8,548	)		(487	)
		(46,498	)		(103,841	)		(26,190	)		(27,207	)

LOSS BEFORE PROVISION FOR INCOME TAX		(17,433	)		(77,992	)		(14,319	)		(14,283	)
INCOME TAX INCOME		1,112			1,127			725			563

NET LOSS FOR THE PERIOD	$	(16,321	)	$	(76,865	)	$	(13,594	)	$	(13,720	)

LOSS PER SHARE
-Basic and diluted		0.00			(0.01	)		-			-
-Weighted average number of shares		10,294,153			10,000,000			10,294,153			10,000,000

The accompanying condensed notes form an integral part of these condensed consolidated financial statements.

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Birdbill, Inc.

Condensed Consolidated Statements of Cash Flows

(Unaudited)

	Six months ended September 30, 2016			Six months ended September 30, 2015
OPERATING ACTIVITIES
Net loss for the period	$	(16,321	)	$	(76,865	)
Adjustments to reconcile net income to net cash provided by operating activities:
Amortization and depreciation expenses		6,741			6,832
Deferred tax expense		(1,112	)		(1,127	)
Changes in operating assets and liabilities
Increase in accounts receivable		7,742			12,882
Increase in prepayment		(2,717	)		-
Increase in accrued expenses and other payables		-			1,181
NET CASH USED IN OPERATING ACTIVITIES		(5,667	)		(57,097	)

FINANCING ACTIVITIES
Initial capital inception		4,277			-
Subscription funds received		-			15,097
Increase in amount due to director		11,705			53,494
NET CASH PROVIDED BY FINANCING ACTIVITIES		15,982			68,591

NET INCREASE IN CASH AND CASH EQUIVALENTS		10,315			11,494

CASH AND CASH EQUIVALENTS AT BEGINNING OF THE PERIOD		558			4,401

CASH AND CASH EQUIVALENTS AT END OF THE PERIOD	$	10,873		$	15,895

SUPPLEMENTARY INFORMATION
Cash paid for income tax	$	-		$	-
Cash paid for interest	$	-		$	-

The accompanying condensed notes form an integral part of these condensed consolidated financial statements.

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Birdbill, Inc.

Notes to Unaudited Condensed Consolidated Financial Statements

Six months ended September 30, 2016 (Unaudited)

NOTE 1 – CORPORATE INFORMATION

Birdbill, Inc. ("Birdbill" or the "Company"), a Nevada corporation, was incorporated by Mr. Ying Wai Leung (the "Owner") on May 18, 2015.

On March 26, 2014, the Owner setup Hotdeal Asia Limited ("Hotdeal") in Hong Kong. Hotdeal is principally engaged in the provision of business and IT consulting and supporting services, as well as the operation of Birdbill.com, an online payment platform in Hong Kong.

On May 15, 2015, the Owner setup Birdbill, and on May 26, 2015, the Owner entered into a Stock Purchase Agreement whereby he contributed his 100% equity interest in Hotdeal to the Company (the "Reorganization"). On the closing of the Reorganization, Birdbill was the surviving company and Hotdeal became a wholly owned subsidiary of the Company.

Prior to the Reorganization, Birdbill was considered a shell company, as defined in SEC Rule 12b-2. Therefore, for financial reporting purposes, the Reorganization is being accounted for as a reverse-merger and recapitalization of Birdbill.

On May 1, 2016, the Company issued 300,000 shares in total to 16 individual shareholders at a consideration of $0.05 per share.

On May 16, 2016, the Company amended the capitalization section of its Article of Incorporation. After the amendment, the number of shares the Corporation is authorized to issue is 500,000,000. 475,000,000 of such shares shall be common stock, $0.001 par value, and 25,000,000 of such shares shall be preferred stock, $0.001 par value.

On August 1, 2016, the Company issued 130,000 shares in total to 10 individual shareholders at a consideration of $0.05 per share.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

(a) Basis of preparation

The unaudited interim financial statements of the Company and the Company's subsidiary (see Note 1) for the six months ended September 30, 2016 and the comparative amounts of 2015 have been prepared pursuant to the rules & regulations of the SEC. Certain information and disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the following disclosures are adequate to make the information presented not misleading. All significant intercompany balances and transactions have been eliminated. The functional currency for the majority of the Company's operations is the Hong Kong Dollar (HKD) for the six months ended September 30, 2016 and the comparative amounts of 2015, while the reporting currency is the US Dollar.

In the opinion of management, the accompanying condensed consolidated financial statements contain all adjustments, consisting only of normal recurring accruals, necessary for a fair presentation of the Company's financial position as of September 30, 2016, the results of its operations and cash flows for the six months ended September 30, 2016 and the comparative amounts of 2015.

The results of operations for the six months ended September 30, 2016 are not necessarily indicative of the results for a full year period.

The accompanying unaudited consolidated financial statements and the following notes should be read in conjunction with the audited consolidated financial statements and the notes thereto in the Form 10-K for the year ended March 31, 2016.

(b) Use of estimates

The timely preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates.

The functional currency for the Company's operations is the Hong Kong Dollar ("HKD"), while the reporting currency is the US Dollar.

The financial statements of Hotdeal, a wholly-owned subsidiary, are translated into US Dollar using the exchange rate as of the balance sheet date for assets and liabilities and average exchange rate for the period for income and expense items. The translation rates are as follows:

	September 30, 2016		March 31, 2016		September 30, 2015
Year/period end HKD:USD		0.1290		0.1290		0.1290
Average HKD:USD of the period		0.1290		0.1290		0.1290

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Translation gains and losses, if any, are recorded in accumulated other comprehensive income or loss as a component of stockholders' equity.

In the financial statements of Hotdeal, transactions in currencies other than the functional currency are measured and recorded in the functional currency using the exchange rate in effect at the date of the transaction. At the balance sheet date, monetary assets and liabilities that are denominated in currencies other than the functional currency are translated into the functional currency using the exchange rate at the balance sheet date. All gains and losses arising from foreign currency transactions are recorded in the determination of net income or loss during the period in which they occur.

(d) Revenue recognition

Revenue comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the Company's activities and is recorded net of discounts. Consistent with the criteria of ASC 605 "Revenue Recognition" ("ASC 605"), the Company recognizes revenue when the following four revenue recognition criteria are met: (i) persuasive evidence of an arrangement exists, (ii) delivery has occurred or services have been provided, (iii) the selling price is fixed or determinable, and (iv) collectability is reasonably assured.

In accordance with ASC 605, the Company evaluates whether it is appropriate to record the gross amount of product sales and related costs or the net amount earned as commissions. When the Company is primarily obligated in a transaction, is subject to inventory risk, has latitude in establishing prices and selecting suppliers, or has several but not all of these indicators, revenue is recorded on a gross basis. When the Company is not the primary obligor, does not bear the inventory risk and does not have the ability to establish the price, revenue is recorded on a net basis.

Revenue recognition policies for each type of service are analyzed as follows:

Provision of business and IT consulting and supporting services – Revenues are recognized when services are rendered, net of discounts.

Revenue from the operation of an online payment platform – The Company launched Birdbill.com, an online payment platform in Hong Kong, in December 2014. The platform is a payment gateway, which enables merchants to promote their products and events. End-users can purchase Birdbill Points through well-known online stores and convenience stores in Hong Kong. The Birdbill Points can be used to redeem products and services that are offered by the platform.

Revenue from online redemption will only be recognized upon the delivery of items that redeemed by end-users, net of discounts and return. Revenue from advertisement in birdbill.com is recognized when services are rendered, net of discounts. During the six months ended September 30, 2016 and the six months ended September 30, 2015, revenue generated from the Birdbill.com operation is very insignificant to the Company's total revenue.

(e) Income tax expense

The Company accounts for income taxes using the liability method, under which deferred income taxes are recognized for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred taxes of a change in tax rates is recognized as income or expense in the period that includes the enactment date. Valuation allowance is provided on deferred tax assets to the extent that it is more likely than not that the asset will not be realizable in the foreseeable future.

Deferred taxes are also recognized on the undistributed earnings of subsidiaries, which are presumed to be transferred to the parent company and are subject to withholding taxes, unless there is sufficient evidence to show that the subsidiary has invested or will invest the undistributed earnings indefinitely or that the earnings will be remitted in a tax-free liquidation.

The Company adopts ASC 740-10-25 "Income Taxes" which prescribes a more likely than not threshold for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. It also provides guidance on derecognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, accounting for income taxes in interim periods and income tax disclosures. The Company did not have significant unrecognized uncertain tax positions or any unrecognized liabilities, interest or penalties associated with unrecognized tax benefit as of and for the six months ended September 30, 2016 and the six months ended September 30, 2015, respectively.

(f) Fair value of financial instruments

Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The Company uses a fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last unobservable, that may be used to measure fair value which are the following:

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Level 1 – Unadjusted quoted prices in active markets that are accessible at measurement date for identical assets or liabilities.

Level 2 - Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities and less observable from objective sources.

The Company has no assets that are measured at fair value.

(g) Cash and cash equivalents

The Company considers all highly liquid investments with an original maturity of three months or less, when purchased, to be cash equivalents. Cash and cash equivalents of the Company primarily represent bank deposits with maturities less than three months.

(h) Property, plant and equipment

Property and equipment are stated at cost less accumulated depreciation less any provision required for impairment in value. Depreciation is computed using the straight-line method with no residual value based on the estimated useful lives of the various classes of assets. Equipment is depreciated over the period of 2 years.

(i) Intangible assets

Intangible assets are stated at cost and amortized on a straight-line basis over the period of 2 years.

(j) Impairment of long-lived assets

The Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future net undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. No impairment of long-lived assets was recognized for the six months ended September 30, 2016 and the six months ended September 30, 2015, respectively.

(k) Recent accounting pronouncement

The Financial Accounting Standards Board and other entities issued new or modifications to, or interpretations of, existing accounting guidance during the period. Management has carefully considered the new pronouncements that altered generally accepted accounting principles and does not believe that any other new or modified principles will have a material impact on the Company's reported financial position or operations in the near term.

The Company reviews new accounting standards as issued. No new standards had any material effect on these financial statements. The accounting pronouncements issued subsequent to the date of these condensed consolidated financial statements that were considered significant by management were evaluated for the potential effect on these condensed consolidated financial statements. Management does not believe any of the subsequent pronouncements will have a material effect on these consolidated financial statements as presented and does not anticipate the need for any future restatement of these condensed consolidated financial statements because of the retro-active application of any accounting pronouncements issued subsequent to September 30, 2016 through the date these financial statements were issued.

NOTE 3 – PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment as of the balance sheet date is summarized as follows:

	September 30, 2016 (Unaudited)			March 31, 2016 (Audited)
At cost
Equipment	$	5,393		$	5,393

Less: Accumulated depreciation expense		(5,393	)		(4,136	)

Property, plant and equipment, net	$	-		$	1,257

Depreciation expense for the six months ended September 30, 2016 and 2015 was $1,257 and $1,348, respectively.

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NOTE 4 – INTANGIBLE ASSETS

Intangible assets as of the balance sheet date is summarized as follows:

	September 30, 2016 (Unaudited)			March 31, 2016 (Audited)
At cost
Content and code management system	$	21,935		$	21,935

Less: Accumulated amortization expense		(20,108	)		(14,624	)

Intangible assets, net	$	1,827		$	7,311

Amortization expense for the six months ended September 30, 2016 and 2015 was $5,484 and $5,484, respectively.

NOTE 5 – ESCROW FUND RECEIVABLE

The fund was escrowed by Brunson Chandler & Jones to settle our future professional fees in the United States.

NOTE 6 – AMOUNT DUE TO DIRECTOR

	September 30, 2016 (Unaudited)		March 31, 2016 (Audited)

Temporary advance from Ying Wai LEUNG	$	64,557	$	52,852

The amount due to director is unsecured, interest free and has no fixed terms of repayment.

NOTE 7 – WEIGHTED AVERAGE NUMBER OF SHARES FOR EARNINGS PER SHARE CALCULATION

On May 1, 2016, the Company issued 300,000 shares of the Company's common stock to 16 individuals at a consideration of $0.05 per share.

The calculation of weighted average number of shares for the six months ended September 30, 2016 is illustrated as follows:

	Six months ended September 30, 2016
	Number of shares		Weighted average number of shares
Issued and outstanding as of April 1, 2016		10,000,000		10,000,000
Issuance of share on May 1, 2016 for subscription funds received		300,000		250,820
Issuance of share on August 1, 2016 for subscription funds received		130,000		43,333

At September 30, 2016		10,430,000		10,294,153

NOTE 8 – TAXATION

	Six months ended September 30, 2016 (Unaudited)			Six months ended September 30, 2015 (Unaudited)

Current income tax expense:
Federal	$	-		$	-
Hong Kong		-			-
Total current income tax expense		-			-
Deferred tax (income):
Federal	$	-		$	-
Hong Kong - Accelerated amortization and depreciation allowances		(1,112	)		(1,127	)
Total deferred tax (income)		(1,112	)		(1,127	)
Total income tax (income)	$	(1,112	)	$	(1,127	)

The Company did not derive any taxable income in United States. Hong Kong income tax is charged at 16.5% on assessable profits that generated from Hong Kong operations.

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A reconciliation of the expected income tax expense with the actual income tax (income)/expense is as follows:

	Six months ended September 30, 2016 (Unaudited)			Six months ended September 30, 2015 (Unaudited)

Expected income tax expense - At Federal rate of 34%	$	(5,927	)	$	(26,517	)
Deferral due to foreign income exclusion		3,051			13,648
Non-deductible expenses		1,320			4,999
Statutory tax deductions in Hong Kong		-			-
Tax (credit)/expense		(1,556	)		(7,870	)
Valuation allowance		444			6,743
Actual income tax (income)/expense	$	(1,112	)	$	(1,127	)

As of September 30, 2016, the Company has tax loss carrying-forward, which does not recognize deferred tax assets as it is uncertain that future taxable profits against which the losses can be utilized will be available in the relevant tax jurisdiction and entity. The Company has no tax loss carrying-forward as of September 30, 2016.

Deferred tax liabilities as of the balance sheet date is analyzed as follows:

	September 30, 2016 (Unaudited)		March 31, 2016 (Audited)

Accelerated amortization and depreciation allowances	$	302	$	1,414

NOTE 9 – REVENUE

	Six months ended September 30, 2016 (Unaudited)		Six months ended September 30, 2015 (Unaudited)

Business and IT consulting and supporting services	$	29,065	$	25,806
Operation of Birdbill.com		-		43
Total	$	29,065	$	25,849

NOTE 10 – RELATED PARTY TRANSACTIONS

The Company currently utilizes office space on a rent-free basis from the director and shareholder. Management deemed the rent-free space to be of no nominal value.

During the six months ended September 30, 2016 and 2015, total salary payable to a staff, which is also a close family member of a director appointed in May of 2015, amounted to $7,742 and $7,742, respectively.

NOTE 11 – GOING CONCERN

As of September 30, 2016, the Company has accumulated deficits of $81,857, a negative working capital of $64,007, the Company incurred a net loss of $16,321. The Company may need additional cash resources to operate during the upcoming 12 months, and the continuation of the Company may be dependent upon the continuing financial support of investors, directors and/or stockholders of the Company. However, there is no assurance that equity or debt offerings will be successful in raising sufficient funds to assure the eventual profitability of the Company. The condensed consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event the Company cannot continue in existence.

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ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Forward Looking Statements

Except for historical information, the following Management's Discussion and Analysis contains forward-looking statements based upon current expectations that involve certain risks and uncertainties. Such forward-looking statements include statements regarding, among other things, (a) discussions about the industries in which we transact, (b) our projected sales and profitability, (c) our growth strategies, (d) anticipated trends in our industry, (e) our future financing plans, (f) our anticipated needs for working capital, (g) our lack of operational experience and (h) the benefits related to ownership of our common stock. Forward-looking statements, which involve assumptions and describe our future plans, strategies, and expectations, are generally identifiable by use of the words "may," "will," "should," "expect," "anticipate," "estimate," "believe," "intend," or "project" or the negative of these words or other variations on these words or comparable terminology. This information may involve known and unknown risks, uncertainties, and other factors that may cause our actual results, performance, or achievements to be materially different from the future results, performance, or achievements expressed or implied by any forward-looking statements. These statements may be found under "Management's Discussion and Analysis of Financial Condition and Results of Operations" and "Description of Business," as well as in this Report generally. Actual events or results may differ materially from those discussed in forward-looking statements as a result of various factors, including, without limitation, the risks outlined under "Risk Factors" and matters described in this Report generally. In light of these risks and uncertainties, there can be no assurance that the forward-looking statements contained in this Report will in fact occur as projected.

Introduction to Interim Consolidated Financial Statements.

Certain statements made in this Form 10-Q are "forward-looking statements" (within the meaning of the Private Securities Litigation Reform Act of 1995) regarding the plans and objectives of management for future operations. Such statements involve known and unknown risks, uncertainties and other factors that may cause actual results, performance or achievements of the Company to be materially different from any future results, performance or achievements expressed or implied by such forward-looking statements. The forward-looking statements included herein are based on current expectations that involve numerous risks and uncertainties. The Company's plans and objectives are based, in part, on assumptions involving the continued expansion of business. Assumptions relating to the foregoing involve judgments with respect to, among other things, future economic, competitive and market conditions and future business decisions, all of which are difficult or impossible to predict accurately and many of which are beyond the control of the Company. Although the Company believes its assumptions underlying the forward-looking statements are reasonable, any of the assumptions could prove to be inaccurate and, therefore, there can be no assurance the forward-looking statements included in this report will prove to be accurate. In light of the significant uncertainties inherent in the forward-looking statements included herein, the inclusion of such information should not be regarded as a representation by the Company or any other person that the objectives and plans of the Company will be achieved.

The forward-looking statements included in this Form 10-Q and referred to elsewhere are related to future events or our strategies or future financial performance. In some cases, you can identify forward-looking statements by terminology such as "may," "should," "believe," "anticipate," "future," "potential," "estimate," "encourage," "opportunity," "growth," "leader," "expect," "intend," "plan," "expand," "focus," "through," "strategy," "provide," "offer," "allow," commitment," "implement," "result," "increase," "establish," "perform," "make," "continue," "can," "ongoing," "include" or the negative of such terms or comparable terminology. All forward-looking statements included in this Form 10-Q are based on information available to us as of the filing date of this report, and the Company assumes no obligation to update any such forward-looking statements, except as required by law. Our actual results could differ materially from the forward-looking statements.

The interim consolidated financial statements included herein have been prepared by Birdbill, Inc. ("Birdbill" or the "Company") without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (the "Commission"). Certain information and footnote disclosure normally included in consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States of America ("US GAAP") have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading. These interim consolidated financial statements should be read in conjunction with the financial statements and notes thereto included in this filing.

In the opinion of management, all adjustments have been made consisting of normal recurring adjustments and consolidating entries, necessary to present fairly the consolidated financial position of the Company and subsidiaries as of September 30, 2016, the results of its consolidated statements of comprehensive income/(loss) for the six-month period ended September 30, 2016, and its consolidated cash flows for the six-month period ended September 30, 2016. The results of consolidated operations for the interim periods are not necessarily indicative of the results for the full year.

The preparation of consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

Overview

Birdbill, Inc. ("Birdbill" or the "Company"), was incorporated on May 18, 2015 under the laws of the State of Nevada. On March 26, 2014, Hotdeal Asia Limited ("Hotdeal") was established in Hong Kong as a Company Limited by Shares. On May 26, 2015, Birdbill and Hotdeal entered into a Sale and Purchase Agreement through which all of the assets and liabilities of Hotdeal were purchased by Birdbill, resulting in Hotdeal becoming a wholly-owned subsidiary of Birdbill.

The Business

Birdbill's subsidiary, Hotdeal Asia Limited, is principally engaged in the provision of business and IT consulting and supporting services, as well as the operation of birdbill.com. The Company provides comprehensive IT solutions to its clients to improve the efficiency of daily business operations and identifies opportunities for growth in e-commerce markets. We help our clients with our industry relationships and knowledge of IT security, information systems management, e-payment solution, e-marketing and promotion, computer networking and IT help desk support. The services usually include the following:

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Website design, hosting, and set-up of e-mail, database, and application servers

Set-up consultation for e-commerce, including marketing, content management, and backend operation

Social network promotion through Facebook, Weibo, Instagram, Wechat, and other social media platforms

Online-to-offline promotion with event management

Business restructuring and process reengineering

Photo and video editing

Building and maintenance of one-stop intranet and internet networks for small-to-medium enterprises and small office/home office entities

Outsourcing for in-house IT help desk

Providing bookkeeping services

These create value for clients through better planning of IT back office and rapidly penetrating e-commerce markets.

Birdbill.com is an online payment platform that launched in Hong Kong, in December 2014. The platform is a payment gateway that enables merchants to promote their products and events and drive sales of content and services with a wide range of media and partners in Hong Kong.

End-users can purchase or earn "Birdbill Points" through well-known online stores and convenience stores in Hong Kong. The Birdbill Points can be used to redeem products and services that offered by the platform. Our clients can provide "Redeem codes" or connect our system with an API key to let their customers in Hong Kong purchase their digital content or services.

Birdbill's sales and promotion channels in Hong Kong include over one thousand brick-and-mortar retail shops and convenience stores, including the 7-Eleven convenience stores. It also has several online sales and promotion channels through online stores including OpenShop by 2000 Fun Limited (http://www.openshop.com.hk/search.html?keyword=birdbill) and game.now.com by PCCW Media Limited (http://pctv.netvigator.com/pctv/estore/netgamedisplay?GAMEID=BIRDBILL).

Our principal offices are located at Room 1715, 17/F, Pacific Trade Centre, 2 Kai Hing Road, Kowloon Bay, Kowloon, Hong Kong. Our telephone number is (852) 2723-8178. Our year-end is March 31, 2016.

Except as otherwise indicated, as used throughout the remainder of this report, references to "Company," "Birdbill," "we," "us," or "our" refer to Birdbill, Inc., a Nevada corporation.

Critical Accounting Policies

Our financial statements and accompanying notes are prepared in accordance with generally accepted accounting principles used in the United States. Preparing financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, and expenses. These estimates and assumptions are affected by management's application of accounting policies. We believe that understanding the basis and nature of the estimates and assumptions involved with the following aspects of our financial statements is critical to an understanding of our financials.

Use of Estimates

Fair Value of Financial Instruments

Level 1 – Unadjusted quoted prices in active markets that are accessible at measurement date for identical assets or liabilities.

Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities and less observable from objective sources.

The Company has no assets that are measured at fair value.

Income Taxes

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Revenue Recognition

Revenue recognition policies for each type of service are analyzed as follows:

Provision of business and IT consulting services– Revenues are recognized when services are rendered, net of discounts.

Revenue from the operation of an online payment platform–the Company launched Birdbill.com, an online payment platform in Hong Kong, in December 2014. The platform is a payment gateway, which enables merchants to promote their products and events. End-users can purchase Birdbill Points through well-known online stores and convenience stores in Hong Kong. The Birdbill Points can be used to redeem products and services that offered by the platform.

Revenue from online redemption will only be recognized upon the delivery of items that redeemed by end-users, net of discounts and return. Revenue from advertisement in birdbill.com is recognized when services are rendered, net of discounts. During the six months ended Septemeber 30, 2016 and the six months ended September 30, 2015, revenue generated from the Birdbill.com operation is very insignificant to the Company's total revenue.

Results of Operations - For the Three Months Ended September 30, 2016 As Compared to the Three Months Ended September 30, 2015

Birdbill recorded revenues totaled $11,871 for the three months ended September 30, 2016 as compared to $12,924 for the three months ended September 30, 2015. The decrease in revenue by $1,053 is mainly due to a decrease in revenue from provision of IT and business consulting services. Revenue for the current period comprises revenue from provision of IT and business consulting services of $11,871 and revenue from birdbill.com operation of $nil. Revenue for the comparative period comprises revenue from provision of IT and business consulting services of $12,906 and revenue from birdbill.com operation of $18. Birdbill.com recorded revenues totaling $nil for the three months ended September 30, 2016 as compared to $18 for the three months ended September 30, 2015. Revenue generated from the Birdbill.com operation is very insignificant to the Company's total revenue for the three months ended September 30, 2016 and 2015, respectively.

Birdbill recorded total operating expenses of $26,190 for the three months ended September 30, 2016 as compared to $27,207 for the three months ended September 30, 2015. The decrease is mainly due to the decrease in personnel expenses and increase in general and administrative expenses.

The decrease in personnel expenses by $12,600 is mainly due to a decrease in headcount and salary expenses. The increase in general and administrative expenses by $8,061 is mainly due to an increase in legal and professional fees by $3,755.

Birdbill's net loss for the three months ended September 30, 2016 was $13,594 as compared to a $13,720 net loss for three months ended September 30, 2015. The change is mainly due to the decrease in personnel expenses and increase in general and administrative expenses.

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Results of Operations - For the Six Months Ended September 30, 2016 As Compared to the Six Months Ended September 30, 2015

Birdbill recorded revenues totaled $29,065 for the six months ended September 30, 2016 as compared to $25,849 for the six months ended September 30, 2015. The increase in revenue by $3,216 is mainly due to an increase in revenue from provision of IT and business consulting services. Revenue for the current period comprises revenue from provision of IT and business consulting services of $29,065 and revenue from birdbill.com operation of $nil. Revenue for the comparative period comprises revenue from provision of IT and business consulting services of $25,806 and revenue from birdbill.com operation of $43. Birdbill.com recorded revenues totaling $nil for the six months ended September 30, 2016 as compared to $43 for the six months ended September 30, 2015. Revenue generated from the Birdbill.com operation is very insignificant to the Company's total revenue for the six months ended September 30, 2016 and 2015, respectively.

Birdbill recorded total operating expenses of $46,498 for the six months ended September 30, 2016 as compared to $103,841 for the six months ended September 30, 2015. The decrease is mainly due to the decrease in personnel expenses and general and administrative expenses.

The decrease in personnel expenses by $24,628 is mainly due to a decrease in headcount and salary expenses. The decrease in general and administrative expenses by $37,714 is mainly due to a decrease in legal and professional fees by $22,290.

Birdbill's net loss for the six months ended September 30, 2016 was $16,321 as compared to a $76,865 net loss for six months ended September 30, 2015. The decrease is mainly due to the decrease in personnel expenses and general and administrative expenses.

Liquidity and Capital Resources

Working Capital

We had $10,873 in cash on hand at September 30, 2016. The Company plans to raise additional capital from the sale of its securities (including, but without limitation, common stock, preferred stock, promissory notes, etc.) and achieve operating revenues with the expansion of business and IT consulting services and development of Birdbill.com. To sustain our current operations, including human resource and main operation expenses, we need approximately $6,418 per month. To expand operations to reach the next echelon of offerings to our clients, we reason that we could do so with approximately $64,500. This money would be used to promote Birdbill Points, improve the user interface of the Birdbill.com platform, and develop a mobile application for Birdbill Points.

Operating Activities

For the six months ended September 30, 2016, we had an operating cash outflow of $16,321 as compared to a $76,865 outflow in the comparative period. The change is mainly due to a decrease in loss during the current period.

Investing Activities

Investing activities utilized $nil for the current and comparative period. We had no additions in property, plant and equipment during the current and comparative period.

Financing Activities

Financing activities generated cash of $15,982 for six months ended September 30, 2016, as compared to $68,591 for the comparative period. The change of $52,609 was mainly due to the subscription funds of $15,097 received during the comparative period and advances from director of $11,705 for the six months ended September 30, 2016 as compared to $53,494 the six months ended September 30, 2015.

Going Concern Consideration

Recent Accounting Pronouncements

For recent accounting pronouncements, please refer to the notes to financial statements in Part I - Item 1 on Page F-4 of this Quarterly Report.

Off-Balance Sheet Arrangements

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The Company does not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on the Company's financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

As a smaller reporting company, we are not required to include disclosure under this item.

ITEM 4. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

We maintain disclosure controls and procedures that are designed to ensure that material information required to be disclosed in our periodic reports filed under the Securities Exchange Act of 1934, as amended, or 1934 Act, is recorded, processed, summarized, and reported within the time periods specified in the SEC's rules and forms and to ensure that such information is accumulated and communicated to our management, including our chief executive officer and chief financial officer as appropriate, to allow timely decisions regarding required disclosure. We carried out an evaluation, under the supervision and with the participation of our management, including the principal executive officer and the principal financial officer (principal financial officer), of the effectiveness of the design and operation of our disclosure controls and procedures, as defined in Rule 13(a)-15(e) under the 1934 Act, as of the end of the period covered by this report. Based on this evaluation, because of the Company's limited resources and limited number of employees, management concluded that our disclosure controls and procedures were not effective as of September 30, 2016.

Management's Report on Internal Control over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting. The Company's internal control over financial reporting is designed to provide reasonable assurances regarding the reliability of financial reporting and the preparation of the financial statements of the Company in accordance with U.S. generally accepted accounting principles, or GAAP. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree or compliance with the policies or procedures may deteriorate.

With the participation of our Chief Executive Officer and Chief Financial Officer, our management conducted an evaluation of the effectiveness of our internal control over financial reporting as of September 30, 2016 based on the framework in Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission ("COSO"). Based on our evaluation and the material weaknesses described below, management concluded that the Company's internal controls were not effective based on financial reporting as of September 30, 2016 based on the COSO framework criteria. Management has identified control deficiencies regarding the lack of segregation of duties, tax compliance issues and the need for a stronger internal control environment. Management of the Company believes that these material weaknesses are due to the small size of the Company's accounting staff and reliance on outside consultants for external reporting. The small size of the Company's accounting staff may prevent adequate controls in the future, such as segregation of duties, due to the cost/benefit of such remediation.

To mitigate the current limited resources and limited employees, we rely heavily on direct management oversight of transactions, along with the use of legal and outside accounting consultants. As we grow, we expect to increase our number of employees, which will enable us to implement adequate segregation of duties within the internal control framework.

These control deficiencies could result in a misstatement of account balances that would result in a reasonable possibility that a material misstatement to our consolidated financial statements may not be prevented or detected on a timely basis. Accordingly, we have determined that these control deficiencies as described above together constitute a material weakness.

In light of this material weakness, we performed additional analyses and procedures in order to conclude that our consolidated financial statements for the quarter ended September 30, 2016 included in this Quarterly Report on Form 10-Q were fairly stated in accordance with US GAAP. Accordingly, management believes that despite our material weaknesses, our consolidated financial statements for the quarter ended September 30, 2016 are fairly stated, in all material respects, in accordance with US GAAP.

This Quarterly Report does not include an attestation report of our registered public accounting firm regarding internal control over financial reporting. Management's report was not subject to attestation by our registered public accounting firm pursuant to temporary rules of the Securities and Exchange Commission that permit us to provide only management's report in this Quarterly Report on Form 10-Q.

Limitations on Effectiveness of Controls and Procedures

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Our management, including our Chief Executive Officer and Chief Financial Officer, does not expect that our disclosure controls and procedures or our internal controls will prevent all errors and all fraud. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Further, the design of a control system must reflect the fact that there are resource constraints and the benefits of controls must be considered relative to their costs. Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within the Company have been detected. These inherent limitations include, but are not limited to, the realities that judgments in decision-making can be faulty and that breakdowns can occur because of simple error or mistake. Additionally, controls can be circumvented by the individual acts of some persons, by collusion of two or more people, or by management override of the control. The design of any system of controls also is based in part upon certain assumptions about the likelihood of future events and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions. Over time, controls may become inadequate because of changes in conditions, or the degree of compliance with the policies or procedures may deteriorate. Because of the inherent limitations in a cost-effective control system, misstatements due to error or fraud may occur and not be detected.

Changes in Internal Control Over Financial Reporting

There have been no changes in our internal control over financial reporting that occurred during the period covered by this Quarterly Report that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

PART II – OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

We may be involved from time to time in ordinary litigation, negotiation and settlement matters that will not have a material effect on our operations or finances. We are not aware of any pending legal proceedings against us or our officers and directors in their capacity as such that could have a material impact on our operations or finances.

ITEM 1A. RISK FACTORS

As a smaller reporting company, we are not required to include disclosure under this item.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

During the six-month period ended September 30, 2016, the Company issued the following equity securities:

On May 1, 2016, the Company issued 300,000 shares of the Company's common stock to 16 individuals at a consideration of $0.05 per share.

On August 1, 2016, the Company issued 130,000 shares of the Company's common stock to 10 individuals at a consideration of $0.05 per share.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4. MINE SAFETY DISCLOSURES

Not applicable.

ITEM 5. OTHER INFORMATION

None.

ITEM 6. EXHIBITS

Exhibit No.		Description

3.1		Articles of Incorporation (1)
3.2		Bylaws (1)
31.1*		Certification of the Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
31.2*		Certification of the Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1*		Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
32.2*		Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

*		Filed herewith.
(1)		Incorporated by reference from Form S-1 filed on July 22, 2015.

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

	BIRDBILL, INC.

Date: __, 2016	By:	/s/ Ying Wai Leung
	Name:	Ying Wai Leung
	Title:	Chief Executive Officer (Principal Executive Officer)
		Chief Financial Officer (Principal Financial and Accounting Officer)

EX-31.1 2 ex311.htm EXHIBIT311

EXHIBIT 31.1

OFFICER'S CERTIFICATE

PURSUANT TO SECTION 302

I, Ying Wai Leung, certify that:

1.	I have reviewed this Quarterly Report on Form 10-Q of Birdbill, Inc.;

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

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

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

	(a)	Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to me by others within those entities, particularly during the period in which this report is being prepared;

	(b)	Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under my 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 my conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

	(d)	Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

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

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

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

Date: ___, 2016	By:	/s/ Ying Wai Leung
	Name:	Ying Wai Leung
	Title:	Chief Executive Officer (Principal Executive Officer)

EX-31.2 3 ex312.htm EXHIBIT 31.2

EXHIBIT 31.2

OFFICER'S CERTIFICATE

PURSUANT TO SECTION 302

I, Ying Wai Leung, certify that:

1.	I have reviewed this Quarterly Report on Form 10-Q of Birdbill, Inc.;

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

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

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

	(a)	Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to me by others within those entities, particularly during the period in which this report is being prepared;

	(b)	Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under my 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 my conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

	(d)	Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

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

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

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

Date: ___, 2016	By:	/s/ Ying Wai Leung
	Name:	Ying Wai Leung
	Title:	Chief Financial Officer (Principal Accounting Officer)

EX-32.1 4 ex321.htm EXHIBIT 32.1

EXHIBIT 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report on Form 10-Q of Birdbill, Inc. (the "Company") for the period ended September 30, 2016, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Ying Wai Leung, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that, to my knowledge:

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

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

Date: ____, 2016	By:	/s/ Ying Wai Leung
	Name:	Ying Wai Leung
	Title:	Chief Executive Officer (Principal Executive Officer)

EX-32.2 5 ex322.htm EXHIBIT 32.2

EXHIBIT 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 Quarterly Report on Form 10-Q of Birdbill, Inc. (the "Company") for the period ended September 30, 2016, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Ying Wai Leung, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that, to my knowledge:

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

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

Date: ___, 2016	By:	/s/ Ying Wai Leung
	Name:	Ying Wai Leung
	Title:	Chief Financial Officer (Principal Accounting Officer)

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10-Q 2016-09-30 false Birdbill, Inc. 0001647771 brbl --03-31 10430000 Smaller Reporting Company Yes No No 2017 Q2

NOTE 1 CORPORATE INFORMATION   Birdbill, Inc. ("Birdbill" or the "Company"), a Nevada corporation, was incorporated by Mr. Ying Wai Leung (the "Owner") on May 18, 2015.   On March 26, 2014, the Owner setup Hotdeal Asia Limited ("Hotdeal") in Hong Kong. Hotdeal is principally engaged in the provision of business and IT consulting and supporting services, as well as the operation of Birdbill.com, an online payment platform in Hong Kong.   On May 15, 2015, the Owner setup Birdbill, and on May 26, 2015, the Owner entered into a Stock Purchase Agreement whereby he contributed his 100% equity interest in Hotdeal to the Company (the "Reorganization"). On the closing of the Reorganization, Birdbill was the surviving company and Hotdeal became a wholly owned subsidiary of the Company.   Prior to the Reorganization, Birdbill was considered a shell company, as defined in SEC Rule 12b-2. Therefore, for financial reporting purposes, the Reorganization is being accounted for as a reverse-merger and recapitalization of Birdbill.   On May 1, 2016, the Company issued 300,000 shares in total to 16 individual shareholders at a consideration of $0.05 per share.   On May 16, 2016, the Company amended the capitalization section of its Article of Incorporation. After the amendment, the number of shares the Corporation is authorized to issue is 500,000,000. 475,000,000 of such shares shall be common stock, $0.001 par value, and 25,000,000 of such shares shall be preferred stock, $0.001 par value.   On August 1, 2016, the Company issued 130,000 shares in total to 10 individual shareholders at a consideration of $0.05 per share.

NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES   (a) Basis of preparation   The unaudited interim financial statements of the Company and the Company's subsidiary (see Note 1) for the six months ended September 30, 2016 and the comparative amounts of 2015 have been prepared pursuant to the rules & regulations of the SEC. Certain information and disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the following disclosures are adequate to make the information presented not misleading. All significant intercompany balances and transactions have been eliminated. The functional currency for the majority of the Company's operations is the Hong Kong Dollar (HKD) for the six months ended September 30, 2016 and the comparative amounts of 2015, while the reporting currency is the US Dollar.   In the opinion of management, the accompanying condensed consolidated financial statements contain all adjustments, consisting only of normal recurring accruals, necessary for a fair presentation of the Company's financial position as of September 30, 2016, the results of its operations and cash flows for the six months ended September 30, 2016 and the comparative amounts of 2015.   The results of operations for the six months ended September 30, 2016 are not necessarily indicative of the results for a full year period.   The accompanying unaudited consolidated financial statements and the following notes should be read in conjunction with the audited consolidated financial statements and the notes thereto in the Form 10-K for the year ended March 31, 2016.   (b) Use of estimates   The timely preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates.   (c) Foreign currency translation   The functional currency for the Company's operations is the Hong Kong Dollar ("HKD"), while the reporting currency is the US Dollar.   The financial statements of Hotdeal, a wholly-owned subsidiary, are translated into US Dollar using the exchange rate as of the balance sheet date for assets and liabilities and average exchange rate for the period for income and expense items. The translation rates are as follows:   <div align="center"> <table border="0" cellspacing="0" cellpadding="0" width="90%" style='width:90.0%'> <tr align="left"> <td valign="bottom" style='padding:0'>   </td> <td valign="bottom" style='border:none;border-bottom:solid black 1.0pt;padding:0'> September 30, 2016 </td> <td valign="bottom" style='border:none;border-bottom:solid black 1.0pt;padding:0'> March 31, 2016 </td> <td valign="bottom" style='border:none;border-bottom:solid black 1.0pt;padding:0'> September 30, 2015 </td> </tr> <tr align="left"> <td width="63%" valign="bottom" style='width:63.16%;background:#CCEEFF;padding:0'> Year/period end HKD:USD </td> <td width="12%" valign="bottom" style='width:12.24%;background:#CCEEFF;padding:0'> 0.1290 </td> <td width="12%" valign="bottom" style='width:12.24%;background:#CCEEFF;padding:0'> 0.1290 </td> <td width="12%" valign="bottom" style='width:12.24%;background:#CCEEFF;padding:0'> 0.1290 </td> </tr> <tr align="left"> <td width="63%" valign="bottom" style='width:63.16%;background:white;padding:0'> Average HKD:USD of the period </td> <td width="12%" valign="bottom" style='width:12.24%;background:white;padding:0'> 0.1290 </td> <td width="12%" valign="bottom" style='width:12.24%;background:white;padding:0'> 0.1290 </td> <td width="12%" valign="bottom" style='width:12.24%;background:white;padding:0'> 0.1290 </td> </tr> </table> </div>   Translation gains and losses, if any, are recorded in accumulated other comprehensive income or loss as a component of stockholders' equity.   In the financial statements of Hotdeal, transactions in currencies other than the functional currency are measured and recorded in the functional currency using the exchange rate in effect at the date of the transaction. At the balance sheet date, monetary assets and liabilities that are denominated in currencies other than the functional currency are translated into the functional currency using the exchange rate at the balance sheet date. All gains and losses arising from foreign currency transactions are recorded in the determination of net income or loss during the period in which they occur.   (d) Revenue recognition   Revenue comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the Company's activities and is recorded net of discounts. Consistent with the criteria of ASC 605 "Revenue Recognition" ("ASC 605"), the Company recognizes revenue when the following four revenue recognition criteria are met: (i) persuasive evidence of an arrangement exists, (ii) delivery has occurred or services have been provided, (iii) the selling price is fixed or determinable, and (iv) collectability is reasonably assured.   In accordance with ASC 605, the Company evaluates whether it is appropriate to record the gross amount of product sales and related costs or the net amount earned as commissions. When the Company is primarily obligated in a transaction, is subject to inventory risk, has latitude in establishing prices and selecting suppliers, or has several but not all of these indicators, revenue is recorded on a gross basis. When the Company is not the primary obligor, does not bear the inventory risk and does not have the ability to establish the price, revenue is recorded on a net basis.   Revenue recognition policies for each type of service are analyzed as follows:   Provision of business and IT consulting and supporting services Revenues are recognized when services are rendered, net of discounts.   Revenue from the operation of an online payment platform The Company launched Birdbill.com, an online payment platform in Hong Kong, in December 2014. The platform is a payment gateway, which enables merchants to promote their products and events. End-users can purchase Birdbill Points through well-known online stores and convenience stores in Hong Kong. The Birdbill Points can be used to redeem products and services that are offered by the platform.   Revenue from online redemption will only be recognized upon the delivery of items that redeemed by end-users, net of discounts and return. Revenue from advertisement in birdbill.com is recognized when services are rendered, net of discounts. During the six months ended September 30, 2016 and the six months ended September 30, 2015, revenue generated from the Birdbill.com operation is very insignificant to the Company's total revenue.   (e) Income tax expense   The Company accounts for income taxes using the liability method, under which deferred income taxes are recognized for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred taxes of a change in tax rates is recognized as income or expense in the period that includes the enactment date. Valuation allowance is provided on deferred tax assets to the extent that it is more likely than not that the asset will not be realizable in the foreseeable future.   Deferred taxes are also recognized on the undistributed earnings of subsidiaries, which are presumed to be transferred to the parent company and are subject to withholding taxes, unless there is sufficient evidence to show that the subsidiary has invested or will invest the undistributed earnings indefinitely or that the earnings will be remitted in a tax-free liquidation.   The Company adopts ASC 740-10-25 "Income Taxes" which prescribes a more likely than not threshold for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. It also provides guidance on derecognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, accounting for income taxes in interim periods and income tax disclosures. The Company did not have significant unrecognized uncertain tax positions or any unrecognized liabilities, interest or penalties associated with unrecognized tax benefit as of and for the six months ended September 30, 2016 and the six months ended September 30, 2015, respectively.   (f) Fair value of financial instruments   Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The Company uses a fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last unobservable, that may be used to measure fair value which are the following:   Level 1 Unadjusted quoted prices in active markets that are accessible at measurement date for identical assets or liabilities.   Level 2 - Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.   Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities and less observable from objective sources.   The Company has no assets that are measured at fair value.   (g) Cash and cash equivalents   The Company considers all highly liquid investments with an original maturity of three months or less, when purchased, to be cash equivalents. Cash and cash equivalents of the Company primarily represent bank deposits with maturities less than three months.   (h) Property, plant and equipment   Property and equipment are stated at cost less accumulated depreciation less any provision required for impairment in value. Depreciation is computed using the straight-line method with no residual value based on the estimated useful lives of the various classes of assets. Equipment is depreciated over the period of 2 years.   (i) Intangible assets   Intangible assets are stated at cost and amortized on a straight-line basis over the period of 2 years.   (j) Impairment of long-lived assets   The Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future net undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. No impairment of long-lived assets was recognized for the six months ended September 30, 2016 and the six months ended September 30, 2015, respectively.   (k) Recent accounting pronouncement   The Financial Accounting Standards Board and other entities issued new or modifications to, or interpretations of, existing accounting guidance during the period.  Management has carefully considered the new pronouncements that altered generally accepted accounting principles and does not believe that any other new or modified principles will have a material impact on the Company's reported financial position or operations in the near term.   The Company reviews new accounting standards as issued. No new standards had any material effect on these financial statements. The accounting pronouncements issued subsequent to the date of these condensed consolidated financial statements that were considered significant by management were evaluated for the potential effect on these condensed consolidated financial statements. Management does not believe any of the subsequent pronouncements will have a material effect on these consolidated financial statements as presented and does not anticipate the need for any future restatement of these condensed consolidated financial statements because of the retro-active application of any accounting pronouncements issued subsequent to September 30, 2016 through the date these financial statements were issued.

NOTE 3 PROPERTY, PLANT AND EQUIPMENT   Property, plant and equipment as of the balance sheet date is summarized as follows:   <div align="center"> <table border="0" cellspacing="0" cellpadding="0" width="90%" style='width:90.0%'> <tr align="left"> <td valign="top" style='padding:0'>   </td> <td valign="top" style='border:none;border-bottom:solid black 1.0pt;padding:0'> September 30, 2016 (Unaudited) </td> <td valign="top" style='border:none;border-bottom:solid black 1.0pt;padding:0'> March 31, 2016 (Audited) </td> </tr> <tr align="left"> <td valign="top" style='padding:0'> At cost </td> <td valign="top" style='padding:0'>   </td> <td valign="top" style='padding:0'>   </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Equipment </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> $5,393 </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> $5,393 </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:white;padding:0'>   </td> <td width="12%" valign="bottom" style='width:12.02%;background:white;padding:0'>   </td> <td width="12%" valign="bottom" style='width:12.02%;background:white;padding:0'>   </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Less: Accumulated depreciation expense </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> (5,393) </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> (4,136) </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:white;padding:0'>   </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:white;padding:0'>   </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:white;padding:0'>   </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Property, plant and equipment, net </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:double black 2.25pt;background:#CCEEFF;padding:0'> $- </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:double black 2.25pt;background:#CCEEFF;padding:0'> $1,257 </td> </tr> </table> </div>   Depreciation expense for the six months ended September 30, 2016 and 2015 was $1,257 and $1,348, respectively.

NOTE 4 INTANGIBLE ASSETS   Intangible assets as of the balance sheet date is summarized as follows:   <div align="center"> <table border="0" cellspacing="0" cellpadding="0" width="90%" style='width:90.0%'> <tr align="left"> <td valign="top" style='padding:0'>   </td> <td width="116" valign="top" style='width:87.0pt;border:none;border-bottom:solid black 1.0pt;padding:0'> September 30, 2016 (Unaudited) </td> <td valign="top" style='border:none;border-bottom:solid black 1.0pt;padding:0'> March 31, 2016 (Audited) </td> </tr> <tr align="left"> <td valign="top" style='padding:0'> At cost </td> <td width="116" valign="top" style='width:87.0pt;padding:0'>   </td> <td valign="top" style='padding:0'>   </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Content and code management system </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> $21,935 </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> $21,935 </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:white;padding:0'>   </td> <td width="12%" valign="bottom" style='width:12.02%;background:white;padding:0'>   </td> <td width="12%" valign="bottom" style='width:12.02%;background:white;padding:0'>   </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Less: Accumulated amortization expense </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> (20,108) </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> (14,624) </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:white;padding:0'>   </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:white;padding:0'>   </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:white;padding:0'>   </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Intangible assets, net </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:double black 2.25pt;background:#CCEEFF;padding:0'> $1,827 </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:double black 2.25pt;background:#CCEEFF;padding:0'> $7,311 </td> </tr> </table> </div>   Amortization expense for the six months ended September 30, 2016 and 2015 was $5,484 and $5,484, respectively.

NOTE 5 ESCROW FUND RECEIVABLE   The fund was escrowed by Brunson Chandler & Jones to settle our future professional fees in the United States.

NOTE 6 AMOUNT DUE TO DIRECTOR   <div align="center"> <table border="0" cellspacing="0" cellpadding="0" width="90%" style='width:90.0%'> <tr align="left"> <td valign="top" style='padding:0'>   </td> <td valign="top" style='border:none;border-bottom:solid black 1.0pt;padding:0'> September 30, 2016 (Unaudited) </td> <td valign="top" style='border:none;border-bottom:solid black 1.0pt;padding:0'> March 31, 2016 (Audited) </td> </tr> <tr align="left"> <td valign="top" style='padding:0'>   </td> <td valign="top" style='padding:0'>   </td> <td valign="top" style='padding:0'>   </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Temporary advance from Ying Wai LEUNG </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:double black 2.25pt;background:#CCEEFF;padding:0'> $64,557 </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:double black 2.25pt;background:#CCEEFF;padding:0'> $52,852 </td> </tr> </table> </div>   The amount due to director is unsecured, interest free and has no fixed terms of repayment.

NOTE 7 WEIGHTED AVERAGE NUMBER OF SHARES FOR EARNINGS PER SHARE CALCULATION   On May 1, 2016, the Company issued 300,000 shares of the Company's common stock to 16 individuals at a consideration of $0.05 per share.   The calculation of weighted average number of shares for the six months ended September 30, 2016 is illustrated as follows:   <div align="center"> <table border="0" cellspacing="0" cellpadding="0" width="90%" style='width:90.0%'> <tr align="left"> <td valign="top" style='padding:0'>   </td> <td colspan="2" valign="top" style='border:none;border-bottom:solid black 1.0pt;padding:0'> Six months ended September 30, 2016 </td> </tr> <tr align="left"> <td valign="top" style='padding:0'>   </td> <td valign="top" style='padding:0'> Number of shares </td> <td valign="top" style='padding:0'> Weighted average number of shares </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Issued and outstanding as of April 1, 2016 </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> 10,000,000 </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> 10,000,000 </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:white;padding:0'> Issuance of share on May 1, 2016 for subscription funds received </td> <td width="12%" valign="bottom" style='width:12.02%;background:white;padding:0'> 300,000 </td> <td width="12%" valign="bottom" style='width:12.02%;background:white;padding:0'> 250,820 </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Issuance of share on August 1, 2016 for subscription funds received </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:#CCEEFF;padding:0'> 130,000 </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:#CCEEFF;padding:0'> 43,333 </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:white;padding:0'>   </td> <td width="12%" valign="bottom" style='width:12.02%;background:white;padding:0'>   </td> <td width="12%" valign="bottom" style='width:12.02%;background:white;padding:0'>   </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> At September 30, 2016 </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:double black 2.25pt;background:#CCEEFF;padding:0'> 10,430,000 </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:double black 2.25pt;background:#CCEEFF;padding:0'> 10,294,153 </td> </tr> </table> </div>

NOTE 8 TAXATION   <div align="center"> <table border="0" cellspacing="0" cellpadding="0" width="90%" style='width:90.0%'> <tr align="left"> <td valign="top" style='padding:0'>   </td> <td valign="top" style='border:none;border-bottom:solid black 1.0pt;padding:0'> Six months ended September 30, 2016 (Unaudited) </td> <td valign="top" style='border:none;border-bottom:solid black 1.0pt;padding:0'> Six months ended September 30, 2015 (Unaudited) </td> </tr> <tr align="left"> <td valign="top" style='padding:0'>   </td> <td valign="top" style='padding:0'>   </td> <td valign="top" style='padding:0'>   </td> </tr> <tr align="left"> <td valign="top" style='padding:0'> Current income tax expense: </td> <td valign="top" style='padding:0'>   </td> <td valign="top" style='padding:0'>   </td> </tr> <tr style='height:10.5pt'> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0;height:10.5pt'> Federal </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0;height:10.5pt'> $- </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0;height:10.5pt'> $- </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:white;padding:0'> Hong Kong </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:white;padding:0'> - </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:white;padding:0'> - </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Total current income tax expense </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:#CCEEFF;padding:0'> - </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:#CCEEFF;padding:0'> - </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:white;padding:0'> Deferred tax (income): </td> <td width="12%" valign="bottom" style='width:12.02%;background:white;padding:0'>   </td> <td width="12%" valign="bottom" style='width:12.02%;background:white;padding:0'>   </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Federal </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> $- </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> $- </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:white;padding:0'> Hong Kong - Accelerated amortization and depreciation allowances </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:white;padding:0'> (1,112) </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:white;padding:0'> (1,127) </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Total deferred tax (income) </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:#CCEEFF;padding:0'> (1,112) </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:#CCEEFF;padding:0'> (1,127) </td> </tr> <tr style='height:13.5pt'> <td width="76%" valign="top" style='width:76.04%;background:white;padding:0;height:13.5pt'> Total income tax (income) </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:double black 2.25pt;background:white;padding:0;height:13.5pt'> $(1,112) </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:double black 2.25pt;background:white;padding:0;height:13.5pt'> $(1,127) </td> </tr> </table> </div>   The Company did not derive any taxable income in United States. Hong Kong income tax is charged at 16.5% on assessable profits that generated from Hong Kong operations.   A reconciliation of the expected income tax expense with the actual income tax (income)/expense is as follows:   <div align="center"> <table border="0" cellspacing="0" cellpadding="0" width="90%" style='width:90.0%'> <tr align="left"> <td valign="top" style='padding:0'>   </td> <td valign="bottom" style='border:none;border-bottom:solid black 1.0pt;padding:0'> Six months ended September 30, 2016 (Unaudited) </td> <td valign="bottom" style='border:none;border-bottom:solid black 1.0pt;padding:0'> Six months ended September 30, 2015 (Unaudited) </td> </tr> <tr align="left"> <td valign="top" style='padding:0'>   </td> <td valign="top" style='padding:0'>   </td> <td valign="top" style='padding:0'>   </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Expected income tax expense - At Federal rate of 34% </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> $(5,927) </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> $(26,517) </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:white;padding:0'> Deferral due to foreign income exclusion </td> <td width="12%" valign="bottom" style='width:12.02%;background:white;padding:0'> 3,051 </td> <td width="12%" valign="bottom" style='width:12.02%;background:white;padding:0'> 13,648 </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Non-deductible expenses </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> 1,320 </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> 4,999 </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:white;padding:0'> Statutory tax deductions in Hong Kong </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:white;padding:0'> - </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:white;padding:0'> - </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Tax (credit)/expense </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> (1,556) </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> (7,870) </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:white;padding:0'> Valuation allowance </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:white;padding:0'> 444 </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:white;padding:0'> 6,743 </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Actual income tax (income)/expense </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:double black 2.25pt;background:#CCEEFF;padding:0'> $(1,112) </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:double black 2.25pt;background:#CCEEFF;padding:0'> $(1,127) </td> </tr> </table> </div>   As of September 30, 2016, the Company has tax loss carrying-forward, which does not recognize deferred tax assets as it is uncertain that future taxable profits against which the losses can be utilized will be available in the relevant tax jurisdiction and entity. The Company has no tax loss carrying-forward as of September 30, 2016.   Deferred tax liabilities as of the balance sheet date is analyzed as follows:   <div align="center"> <table border="0" cellspacing="0" cellpadding="0" width="90%" style='width:90.0%'> <tr align="left"> <td valign="bottom" style='padding:0'>   </td> <td valign="bottom" style='padding:0'> September 30, 2016 (Unaudited) </td> <td colspan="2" valign="bottom" style='padding:0'> March 31, 2016 (Audited) </td> </tr> <tr align="left"> <td valign="bottom" style='padding:0'>   </td> <td valign="bottom" style='padding:0'>   </td> <td colspan="2" valign="bottom" style='padding:0'>   </td> </tr> <tr align="left"> <td width="74%" valign="bottom" style='width:74.16%;background:#CCEEFF;padding:0'> Accelerated amortization and depreciation allowances </td> <td width="12%" valign="bottom" style='width:12.24%;border:none;border-bottom:double black 2.25pt;background:#CCEEFF;padding:0'> $302 </td> <td width="1%" valign="bottom" style='width:1.24%;border:none;border-bottom:double black 2.25pt;background:#CCEEFF;padding:0'> $ </td> <td width="12%" valign="bottom" style='width:12.24%;border:none;border-bottom:double black 2.25pt;background:#CCEEFF;padding:0'> $1,414 </td> </tr> </table> </div>

NOTE 9 REVENUE   <div align="center"> <table border="0" cellspacing="0" cellpadding="0" width="90%" style='width:90.0%'> <tr align="left"> <td valign="bottom" style='padding:0'>   </td> <td valign="bottom" style='border:none;border-bottom:solid black 1.0pt;padding:0'> Six months ended September 30, 2016 (Unaudited) </td> <td width="116" valign="bottom" style='width:87.0pt;border:none;border-bottom:solid black 1.0pt;padding:0'> Six months ended September 30, 2015 (Unaudited) </td> </tr> <tr align="left"> <td valign="top" style='padding:0'>   </td> <td valign="top" style='padding:0'>   </td> <td width="116" valign="top" style='width:87.0pt;padding:0'>   </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Business and IT consulting and supporting services </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> $29,065 </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> $25,806 </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:white;padding:0'> Operation of Birdbill.com </td> <td width="12%" valign="bottom" style='width:12.02%;background:white;padding:0'> - </td> <td width="12%" valign="bottom" style='width:12.02%;background:white;padding:0'> 43 </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Total </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:double black 2.25pt;background:#CCEEFF;padding:0'> $29,065 </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:double black 2.25pt;background:#CCEEFF;padding:0'> $25,849 </td> </tr> </table> </div>

NOTE 10 RELATED PARTY TRANSACTIONS   The Company currently utilizes office space on a rent-free basis from the director and shareholder. Management deemed the rent-free space to be of no nominal value.   During the six months ended September 30, 2016 and 2015, total salary payable to a staff, which is also a close family member of a director appointed in May of 2015, amounted to $7,742 and $7,742, respectively.

NOTE 11 GOING CONCERN   As of September 30, 2016, the Company has accumulated deficits of $81,857, a negative working capital of $64,007, the Company incurred a net loss of $16,321. The Company may need additional cash resources to operate during the upcoming 12 months, and the continuation of the Company may be dependent upon the continuing financial support of investors, directors and/or stockholders of the Company. However, there is no assurance that equity or debt offerings will be successful in raising sufficient funds to assure the eventual profitability of the Company. The condensed consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event the Company cannot continue in existence.

(a) Basis of preparation   The unaudited interim financial statements of the Company and the Company's subsidiary (see Note 1) for the six months ended September 30, 2016 and the comparative amounts of 2015 have been prepared pursuant to the rules & regulations of the SEC. Certain information and disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the following disclosures are adequate to make the information presented not misleading. All significant intercompany balances and transactions have been eliminated. The functional currency for the majority of the Company's operations is the Hong Kong Dollar (HKD) for the six months ended September 30, 2016 and the comparative amounts of 2015, while the reporting currency is the US Dollar.   In the opinion of management, the accompanying condensed consolidated financial statements contain all adjustments, consisting only of normal recurring accruals, necessary for a fair presentation of the Company's financial position as of September 30, 2016, the results of its operations and cash flows for the six months ended September 30, 2016 and the comparative amounts of 2015.   The results of operations for the six months ended September 30, 2016 are not necessarily indicative of the results for a full year period.   The accompanying unaudited consolidated financial statements and the following notes should be read in conjunction with the audited consolidated financial statements and the notes thereto in the Form 10-K for the year ended March 31, 2016.

(b) Use of estimates   The timely preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates.

(c) Foreign currency translation   The functional currency for the Company's operations is the Hong Kong Dollar ("HKD"), while the reporting currency is the US Dollar.   The financial statements of Hotdeal, a wholly-owned subsidiary, are translated into US Dollar using the exchange rate as of the balance sheet date for assets and liabilities and average exchange rate for the period for income and expense items. The translation rates are as follows:   <div align="center"> <table border="0" cellspacing="0" cellpadding="0" width="90%" style='width:90.0%'> <tr align="left"> <td valign="bottom" style='padding:0'>   </td> <td valign="bottom" style='border:none;border-bottom:solid black 1.0pt;padding:0'> September 30, 2016 </td> <td valign="bottom" style='border:none;border-bottom:solid black 1.0pt;padding:0'> March 31, 2016 </td> <td valign="bottom" style='border:none;border-bottom:solid black 1.0pt;padding:0'> September 30, 2015 </td> </tr> <tr align="left"> <td width="63%" valign="bottom" style='width:63.16%;background:#CCEEFF;padding:0'> Year/period end HKD:USD </td> <td width="12%" valign="bottom" style='width:12.24%;background:#CCEEFF;padding:0'> 0.1290 </td> <td width="12%" valign="bottom" style='width:12.24%;background:#CCEEFF;padding:0'> 0.1290 </td> <td width="12%" valign="bottom" style='width:12.24%;background:#CCEEFF;padding:0'> 0.1290 </td> </tr> <tr align="left"> <td width="63%" valign="bottom" style='width:63.16%;background:white;padding:0'> Average HKD:USD of the period </td> <td width="12%" valign="bottom" style='width:12.24%;background:white;padding:0'> 0.1290 </td> <td width="12%" valign="bottom" style='width:12.24%;background:white;padding:0'> 0.1290 </td> <td width="12%" valign="bottom" style='width:12.24%;background:white;padding:0'> 0.1290 </td> </tr> </table> </div>   Translation gains and losses, if any, are recorded in accumulated other comprehensive income or loss as a component of stockholders' equity.   In the financial statements of Hotdeal, transactions in currencies other than the functional currency are measured and recorded in the functional currency using the exchange rate in effect at the date of the transaction. At the balance sheet date, monetary assets and liabilities that are denominated in currencies other than the functional currency are translated into the functional currency using the exchange rate at the balance sheet date. All gains and losses arising from foreign currency transactions are recorded in the determination of net income or loss during the period in which they occur.

(d) Revenue recognition   Revenue comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the Company's activities and is recorded net of discounts. Consistent with the criteria of ASC 605 "Revenue Recognition" ("ASC 605"), the Company recognizes revenue when the following four revenue recognition criteria are met: (i) persuasive evidence of an arrangement exists, (ii) delivery has occurred or services have been provided, (iii) the selling price is fixed or determinable, and (iv) collectability is reasonably assured.   In accordance with ASC 605, the Company evaluates whether it is appropriate to record the gross amount of product sales and related costs or the net amount earned as commissions. When the Company is primarily obligated in a transaction, is subject to inventory risk, has latitude in establishing prices and selecting suppliers, or has several but not all of these indicators, revenue is recorded on a gross basis. When the Company is not the primary obligor, does not bear the inventory risk and does not have the ability to establish the price, revenue is recorded on a net basis.   Revenue recognition policies for each type of service are analyzed as follows:   Provision of business and IT consulting and supporting services Revenues are recognized when services are rendered, net of discounts.   Revenue from the operation of an online payment platform The Company launched Birdbill.com, an online payment platform in Hong Kong, in December 2014. The platform is a payment gateway, which enables merchants to promote their products and events. End-users can purchase Birdbill Points through well-known online stores and convenience stores in Hong Kong. The Birdbill Points can be used to redeem products and services that are offered by the platform.   Revenue from online redemption will only be recognized upon the delivery of items that redeemed by end-users, net of discounts and return. Revenue from advertisement in birdbill.com is recognized when services are rendered, net of discounts. During the six months ended September 30, 2016 and the six months ended September 30, 2015, revenue generated from the Birdbill.com operation is very insignificant to the Company's total revenue.

(e) Income tax expense   The Company accounts for income taxes using the liability method, under which deferred income taxes are recognized for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred taxes of a change in tax rates is recognized as income or expense in the period that includes the enactment date. Valuation allowance is provided on deferred tax assets to the extent that it is more likely than not that the asset will not be realizable in the foreseeable future.   Deferred taxes are also recognized on the undistributed earnings of subsidiaries, which are presumed to be transferred to the parent company and are subject to withholding taxes, unless there is sufficient evidence to show that the subsidiary has invested or will invest the undistributed earnings indefinitely or that the earnings will be remitted in a tax-free liquidation.   The Company adopts ASC 740-10-25 "Income Taxes" which prescribes a more likely than not threshold for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. It also provides guidance on derecognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, accounting for income taxes in interim periods and income tax disclosures. The Company did not have significant unrecognized uncertain tax positions or any unrecognized liabilities, interest or penalties associated with unrecognized tax benefit as of and for the six months ended September 30, 2016 and the six months ended September 30, 2015, respectively.

(f) Fair value of financial instruments   Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The Company uses a fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last unobservable, that may be used to measure fair value which are the following:   Level 1 Unadjusted quoted prices in active markets that are accessible at measurement date for identical assets or liabilities.   Level 2 - Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.   Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities and less observable from objective sources.   The Company has no assets that are measured at fair value.

(g) Cash and cash equivalents   The Company considers all highly liquid investments with an original maturity of three months or less, when purchased, to be cash equivalents. Cash and cash equivalents of the Company primarily represent bank deposits with maturities less than three months.

(h) Property, plant and equipment   Property and equipment are stated at cost less accumulated depreciation less any provision required for impairment in value. Depreciation is computed using the straight-line method with no residual value based on the estimated useful lives of the various classes of assets. Equipment is depreciated over the period of 2 years.

(i) Intangible assets   Intangible assets are stated at cost and amortized on a straight-line basis over the period of 2 years.

(j) Impairment of long-lived assets   The Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future net undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. No impairment of long-lived assets was recognized for the six months ended September 30, 2016 and the six months ended September 30, 2015, respectively.

(k) Recent accounting pronouncement   The Financial Accounting Standards Board and other entities issued new or modifications to, or interpretations of, existing accounting guidance during the period.  Management has carefully considered the new pronouncements that altered generally accepted accounting principles and does not believe that any other new or modified principles will have a material impact on the Company's reported financial position or operations in the near term.   The Company reviews new accounting standards as issued. No new standards had any material effect on these financial statements. The accounting pronouncements issued subsequent to the date of these condensed consolidated financial statements that were considered significant by management were evaluated for the potential effect on these condensed consolidated financial statements. Management does not believe any of the subsequent pronouncements will have a material effect on these consolidated financial statements as presented and does not anticipate the need for any future restatement of these condensed consolidated financial statements because of the retro-active application of any accounting pronouncements issued subsequent to September 30, 2016 through the date these financial statements were issued.

The translation rates are as follows:   <div align="center"> <table border="0" cellspacing="0" cellpadding="0" width="90%" style='width:90.0%'> <tr align="left"> <td valign="bottom" style='padding:0'>   </td> <td valign="bottom" style='border:none;border-bottom:solid black 1.0pt;padding:0'> September 30, 2016 </td> <td valign="bottom" style='border:none;border-bottom:solid black 1.0pt;padding:0'> March 31, 2016 </td> <td valign="bottom" style='border:none;border-bottom:solid black 1.0pt;padding:0'> September 30, 2015 </td> </tr> <tr align="left"> <td width="63%" valign="bottom" style='width:63.16%;background:#CCEEFF;padding:0'> Year/period end HKD:USD </td> <td width="12%" valign="bottom" style='width:12.24%;background:#CCEEFF;padding:0'> 0.1290 </td> <td width="12%" valign="bottom" style='width:12.24%;background:#CCEEFF;padding:0'> 0.1290 </td> <td width="12%" valign="bottom" style='width:12.24%;background:#CCEEFF;padding:0'> 0.1290 </td> </tr> <tr align="left"> <td width="63%" valign="bottom" style='width:63.16%;background:white;padding:0'> Average HKD:USD of the period </td> <td width="12%" valign="bottom" style='width:12.24%;background:white;padding:0'> 0.1290 </td> <td width="12%" valign="bottom" style='width:12.24%;background:white;padding:0'> 0.1290 </td> <td width="12%" valign="bottom" style='width:12.24%;background:white;padding:0'> 0.1290 </td> </tr> </table> </div>

Property, plant and equipment as of the balance sheet date is summarized as follows:   <div align="center"> <table border="0" cellspacing="0" cellpadding="0" width="90%" style='width:90.0%'> <tr align="left"> <td valign="top" style='padding:0'>   </td> <td valign="top" style='border:none;border-bottom:solid black 1.0pt;padding:0'> September 30, 2016 (Unaudited) </td> <td valign="top" style='border:none;border-bottom:solid black 1.0pt;padding:0'> March 31, 2016 (Audited) </td> </tr> <tr align="left"> <td valign="top" style='padding:0'> At cost </td> <td valign="top" style='padding:0'>   </td> <td valign="top" style='padding:0'>   </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Equipment </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> $5,393 </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> $5,393 </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:white;padding:0'>   </td> <td width="12%" valign="bottom" style='width:12.02%;background:white;padding:0'>   </td> <td width="12%" valign="bottom" style='width:12.02%;background:white;padding:0'>   </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Less: Accumulated depreciation expense </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> (5,393) </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> (4,136) </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:white;padding:0'>   </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:white;padding:0'>   </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:white;padding:0'>   </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Property, plant and equipment, net </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:double black 2.25pt;background:#CCEEFF;padding:0'> $- </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:double black 2.25pt;background:#CCEEFF;padding:0'> $1,257 </td> </tr> </table> </div>

Intangible assets as of the balance sheet date is summarized as follows:   <div align="center"> <table border="0" cellspacing="0" cellpadding="0" width="90%" style='width:90.0%'> <tr align="left"> <td valign="top" style='padding:0'>   </td> <td width="116" valign="top" style='width:87.0pt;border:none;border-bottom:solid black 1.0pt;padding:0'> September 30, 2016 (Unaudited) </td> <td valign="top" style='border:none;border-bottom:solid black 1.0pt;padding:0'> March 31, 2016 (Audited) </td> </tr> <tr align="left"> <td valign="top" style='padding:0'> At cost </td> <td width="116" valign="top" style='width:87.0pt;padding:0'>   </td> <td valign="top" style='padding:0'>   </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Content and code management system </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> $21,935 </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> $21,935 </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:white;padding:0'>   </td> <td width="12%" valign="bottom" style='width:12.02%;background:white;padding:0'>   </td> <td width="12%" valign="bottom" style='width:12.02%;background:white;padding:0'>   </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Less: Accumulated amortization expense </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> (20,108) </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> (14,624) </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:white;padding:0'>   </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:white;padding:0'>   </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:white;padding:0'>   </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Intangible assets, net </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:double black 2.25pt;background:#CCEEFF;padding:0'> $1,827 </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:double black 2.25pt;background:#CCEEFF;padding:0'> $7,311 </td> </tr> </table> </div>

The calculation of weighted average number of shares for the six months ended September 30, 2016 is illustrated as follows:   <div align="center"> <table border="0" cellspacing="0" cellpadding="0" width="90%" style='width:90.0%'> <tr align="left"> <td valign="top" style='padding:0'>   </td> <td colspan="2" valign="top" style='border:none;border-bottom:solid black 1.0pt;padding:0'> Six months ended September 30, 2016 </td> </tr> <tr align="left"> <td valign="top" style='padding:0'>   </td> <td valign="top" style='padding:0'> Number of shares </td> <td valign="top" style='padding:0'> Weighted average number of shares </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Issued and outstanding as of April 1, 2016 </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> 10,000,000 </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> 10,000,000 </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:white;padding:0'> Issuance of share on May 1, 2016 for subscription funds received </td> <td width="12%" valign="bottom" style='width:12.02%;background:white;padding:0'> 300,000 </td> <td width="12%" valign="bottom" style='width:12.02%;background:white;padding:0'> 250,820 </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Issuance of share on August 1, 2016 for subscription funds received </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:#CCEEFF;padding:0'> 130,000 </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:#CCEEFF;padding:0'> 43,333 </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:white;padding:0'>   </td> <td width="12%" valign="bottom" style='width:12.02%;background:white;padding:0'>   </td> <td width="12%" valign="bottom" style='width:12.02%;background:white;padding:0'>   </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> At September 30, 2016 </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:double black 2.25pt;background:#CCEEFF;padding:0'> 10,430,000 </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:double black 2.25pt;background:#CCEEFF;padding:0'> 10,294,153 </td> </tr> </table> </div>

<div align="center"> <table border="0" cellspacing="0" cellpadding="0" width="90%" style='width:90.0%'> <tr align="left"> <td valign="top" style='padding:0'>   </td> <td valign="top" style='border:none;border-bottom:solid black 1.0pt;padding:0'> Six months ended September 30, 2016 (Unaudited) </td> <td valign="top" style='border:none;border-bottom:solid black 1.0pt;padding:0'> Six months ended September 30, 2015 (Unaudited) </td> </tr> <tr align="left"> <td valign="top" style='padding:0'>   </td> <td valign="top" style='padding:0'>   </td> <td valign="top" style='padding:0'>   </td> </tr> <tr align="left"> <td valign="top" style='padding:0'> Current income tax expense: </td> <td valign="top" style='padding:0'>   </td> <td valign="top" style='padding:0'>   </td> </tr> <tr style='height:10.5pt'> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0;height:10.5pt'> Federal </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0;height:10.5pt'> $- </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0;height:10.5pt'> $- </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:white;padding:0'> Hong Kong </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:white;padding:0'> - </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:white;padding:0'> - </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Total current income tax expense </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:#CCEEFF;padding:0'> - </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:#CCEEFF;padding:0'> - </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:white;padding:0'> Deferred tax (income): </td> <td width="12%" valign="bottom" style='width:12.02%;background:white;padding:0'>   </td> <td width="12%" valign="bottom" style='width:12.02%;background:white;padding:0'>   </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Federal </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> $- </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> $- </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:white;padding:0'> Hong Kong - Accelerated amortization and depreciation allowances </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:white;padding:0'> (1,112) </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:white;padding:0'> (1,127) </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Total deferred tax (income) </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:#CCEEFF;padding:0'> (1,112) </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:#CCEEFF;padding:0'> (1,127) </td> </tr> <tr style='height:13.5pt'> <td width="76%" valign="top" style='width:76.04%;background:white;padding:0;height:13.5pt'> Total income tax (income) </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:double black 2.25pt;background:white;padding:0;height:13.5pt'> $(1,112) </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:double black 2.25pt;background:white;padding:0;height:13.5pt'> $(1,127) </td> </tr> </table> </div>

A reconciliation of the expected income tax expense with the actual income tax (income)/expense is as follows:   <div align="center"> <table border="0" cellspacing="0" cellpadding="0" width="90%" style='width:90.0%'> <tr align="left"> <td valign="top" style='padding:0'>   </td> <td valign="bottom" style='border:none;border-bottom:solid black 1.0pt;padding:0'> Six months ended September 30, 2016 (Unaudited) </td> <td valign="bottom" style='border:none;border-bottom:solid black 1.0pt;padding:0'> Six months ended September 30, 2015 (Unaudited) </td> </tr> <tr align="left"> <td valign="top" style='padding:0'>   </td> <td valign="top" style='padding:0'>   </td> <td valign="top" style='padding:0'>   </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Expected income tax expense - At Federal rate of 34% </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> $(5,927) </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> $(26,517) </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:white;padding:0'> Deferral due to foreign income exclusion </td> <td width="12%" valign="bottom" style='width:12.02%;background:white;padding:0'> 3,051 </td> <td width="12%" valign="bottom" style='width:12.02%;background:white;padding:0'> 13,648 </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Non-deductible expenses </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> 1,320 </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> 4,999 </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:white;padding:0'> Statutory tax deductions in Hong Kong </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:white;padding:0'> - </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:white;padding:0'> - </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Tax (credit)/expense </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> (1,556) </td> <td width="12%" valign="bottom" style='width:12.02%;background:#CCEEFF;padding:0'> (7,870) </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:white;padding:0'> Valuation allowance </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:white;padding:0'> 444 </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:solid black 1.0pt;background:white;padding:0'> 6,743 </td> </tr> <tr align="left"> <td width="76%" valign="top" style='width:76.04%;background:#CCEEFF;padding:0'> Actual income tax (income)/expense </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:double black 2.25pt;background:#CCEEFF;padding:0'> $(1,112) </td> <td width="12%" valign="bottom" style='width:12.02%;border:none;border-bottom:double black 2.25pt;background:#CCEEFF;padding:0'> $(1,127) </td> </tr> </table> </div>

Deferred tax liabilities as of the balance sheet date is analyzed as follows:   <div align="center"> <table border="0" cellspacing="0" cellpadding="0" width="90%" style='width:90.0%'> <tr align="left"> <td valign="bottom" style='padding:0'>   </td> <td valign="bottom" style='padding:0'> September 30, 2016 (Unaudited) </td> <td colspan="2" valign="bottom" style='padding:0'> March 31, 2016 (Audited) </td> </tr> <tr align="left"> <td valign="bottom" style='padding:0'>   </td> <td valign="bottom" style='padding:0'>   </td> <td colspan="2" valign="bottom" style='padding:0'>   </td> </tr> <tr align="left"> <td width="74%" valign="bottom" style='width:74.16%;background:#CCEEFF;padding:0'> Accelerated amortization and depreciation allowances </td> <td width="12%" valign="bottom" style='width:12.24%;border:none;border-bottom:double black 2.25pt;background:#CCEEFF;padding:0'> $302 </td> <td width="1%" valign="bottom" style='width:1.24%;border:none;border-bottom:double black 2.25pt;background:#CCEEFF;padding:0'> $ </td> <td width="12%" valign="bottom" style='width:12.24%;border:none;border-bottom:double black 2.25pt;background:#CCEEFF;padding:0'> $1,414 </td> </tr> </table> </div>

2015-05-18

2015-05-26

1.0000

500000000

475000000

0.001

25000000

0.001

130000

0.05

0.1290

P2Y

5393

4136

1257

1348

21935

20108

14624

1827

7311

5484

64557

52852

300000

0.05

10000000

300000

250820

130000

43333

10430000

10294153

-1112

-1127

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3051

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1320

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Disclosure - Note 4 - Intangible Assets: Schedule of Intangible Assets (Details) link:presentationLink link:definitionLink link:calculationLink 000390 - Disclosure - Note 8 - Taxation: Schedule of Effective Income Tax Rate Reconciliation (Details) link:presentationLink link:definitionLink link:calculationLink 000100 - Disclosure - Note 5 - Escrow Fund Receivable link:presentationLink link:definitionLink link:calculationLink 000210 - Disclosure - Note 6 - Amount Due To Director (Tables) link:presentationLink link:definitionLink link:calculationLink 000200 - Disclosure - Note 4 - Intangible Assets (Tables) link:presentationLink link:definitionLink link:calculationLink 000290 - Disclosure - Note 2 - Summary of Significant Accounting Policies: (j) Impairment of Long-lived Assets (Details) link:presentationLink link:definitionLink link:calculationLink 000260 - Disclosure - Note 2 - Summary of Significant Accounting Policies: (c) Foreign Currency Translation: Schedule of Foreign Currency Translation Rates (Details) link:presentationLink link:definitionLink link:calculationLink 000430 - Disclosure - Note 11 - Going Concern (Details) link:presentationLink link:definitionLink link:calculationLink 000350 - Disclosure - Note 7 - Weighted Average Number of Shares For Earnings Per Share Calculation (Details) link:presentationLink link:definitionLink link:calculationLink 000090 - Disclosure - Note 4 - Intangible Assets link:presentationLink link:definitionLink link:calculationLink 000020 - Statement - Condensed Consolidated Balance Sheets link:presentationLink link:definitionLink link:calculationLink 000420 - Disclosure - Note 10 - Related Party Transactions (Details) link:presentationLink link:definitionLink link:calculationLink EX-101.CAL 8 brbl-20160930_cal.xml XBRL TAXONOMY EXTENSION CALCULATION LINKBASE EX-101.DEF 9 brbl-20160930_def.xml XBRL TAXONOMY EXTENSION DEFINITION LINKBASE EX-101.LAB 10 brbl-20160930_lab.xml XBRL TAXONOMY EXTENSION LABEL LINKBASE Close Family Member of Director Tax Loss Carryforwards Income Tax Authority [Axis] Issuance of share for subscription funds received, Weighted Average Number of Shares Issuance of share for subscription funds received, Weighted Average Number of Shares Increase in Weighted Average Number of Shares Schedule of Intangible Assets (f) Fair Value of Financial Instruments Initial capital inception LIABILITIES AND STOCKHOLDER'S EQUITY Entity Well-known Seasoned Issuer Related Party [Axis] Finite-Lived Intangible Assets, Gross Range [Axis] Shares Issued, Price Per Share Details Tables/Schedules Cash paid for interest Changes in operating assets and liabilities REVENUE Preferred Stock, shares outstanding Escrow fund receivable Segments Deferral due to foreign income exclusion HONG KONG Current income tax expense Foreign Currency Exchange Rate, Translation Related Party Transaction Schedule of Calculation of Weighted Average Number of Shares Schedule of Amount Due to Director Note 11 - Going Concern Note 6 - Amount Due To Director STOCKHOLDER'S EQUITY Income tax payable Entity Incorporation, Date of Incorporation Document Fiscal Period Focus Entity Common Stock, Shares Outstanding Entity Central Index Key Business and IT consulting and supporting services Amortization expense Amortization expense Content and code management system Property, Plant and Equipment, Gross Restructuring Type [Axis] Note 10 - Related Party Transactions Note 3 - Property, Plant and Equipment Note 1 - Corporate Information NET INCREASE IN CASH AND CASH EQUIVALENTS NET INCREASE IN CASH AND CASH EQUIVALENTS Increase in accrued expenses and other payables Common Stock, shares issued TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY CURRENT ASSETS Related Party Equipment Related Party Transaction [Axis] Note 8 - Taxation TOTAL LIABILITIES TOTAL LIABILITIES CURRENT LIABILITIES Deferred tax (income)/expense - Accelerated amortization and depreciation allowances {1} Deferred tax (income)/expense - Accelerated amortization and depreciation allowances Statement [Line Items] (d) Revenue Recognition Increase in prepayment Increase in prepayment LOSS PER SHARE Preferred Stock, shares authorized Common Stock, par or stated value Accounts receivable Amendment Flag Tax(credit)/expense Tax(credit)/expense Effective Income Tax Rate Reconciliation, Percent Finite-Lived Intangible Assets by Major Class [Axis] Year End Rate Schedule of Revenues Notes Cash paid for income tax LOSS BEFORE PROVISION FOR INCOME TAX LOSS BEFORE PROVISION FOR INCOME TAX Common stock, Par value $0.001; 475,000,000 shares authorized; 10,430,000 and 10,000,000 shares issued and outstanding as of September 30, 2016 and March 31, 2016, respectively Deferred tax liabilities LIABILITIES Cash and cash equivalents CASH AND CASH EQUIVALENTS AT BEGINNING OF THE PERIOD CASH AND CASH EQUIVALENTS AT END OF THE PERIOD ASSETS Salary payable to staff Segments [Axis] Geographical [Axis] Property, Plant and Equipment, Type [Axis] Average Rate Schedule of Deferred Tax Liabilities Note 9 - Revenue SUPPLEMENTARY INFORMATION OPERATING ACTIVITIES Weighted average number of shares Income Tax Authority Impairment of Long-Lived Assets Held-for-use Property, Plant and Equipment, Useful Life Stock Purchase Agreement (i) Intangible Assets Statement of Cash Flows TOTAL STOCKHOLDER'S EQUITY TOTAL STOCKHOLDER'S EQUITY Accumulated deficits Less: subscription receivables Less: subscription receivables TOTAL ASSETS TOTAL ASSETS Document Type At cost Stock Issued During Period, Shares, New Issues (j) Impairment of Long-lived Assets (b) Use of Estimates (a) Basis of Preparation Total Expenses Total Expenses General and administrative General and administrative Personnel expenses Personnel expenses EXPENSES Additional paid in capital Accrued expenses Intangible assets Intangible assets, net Entity Registrant Name Geographical At cost {1} At cost Hotdeal Schedule of Effective Income Tax Rate Reconciliation (h) Property, Plant and Equipment Note 2 - Summary of Significant Accounting Policies Preferred Stock, par or stated value Common Stock, shares outstanding Common Stock, shares authorized Total current liabilities Total current liabilities Total current assets Total current assets Entity Public Float Accelerated amortization and depreciation allowances Accelerated amortization and depreciation allowances Finite-Lived Intangible Asset, Useful Life (l) Recent Accounting Pronouncement (g) Cash and Cash Equivalents (e) Income Tax Expense FINANCING ACTIVITIES Amortization and depreciation expenses Amortization and depreciation expenses Working Capital The capital of a business that is used in its day-to-day trading operations, calculated as the current assets minus the current liabilities. Total income tax expense Federal Issuance of share for subscription funds received Less: Accumulated amortization expense Less: Accumulated amortization expense Equity interest Schedule of Components of Income Tax Expense (Benefit) Policies NET CASH PROVIDED BY FINANCING ACTIVITIES NET CASH PROVIDED BY FINANCING ACTIVITIES Deferred tax expense Deferred tax (income)/expense - Accelerated amortization and depreciation allowances Preferred Stock, shares issued Subscription funds received in advance Subscription funds received in advance Current Fiscal Year End Date Expected income tax expense - At Federal rate of 34 Deferred tax (income) Finite-Lived Intangible Assets, Major Class Name Property, Plant and Equipment, Type Schedule of Property, Plant and Equipment Adjustments to reconcile net income to net cash provided by operating activities: Basic and diluted Entity Current Reporting Status Entity Filer Category Date of reorganization Type of Restructuring Statement [Table] (c) Foreign Currency Translation Note 5 - Escrow Fund Receivable Subscription funds received NET CASH USED IN OPERATING ACTIVITIES NET CASH USED IN OPERATING ACTIVITIES Direct service costs Direct service costs Income Statement Amount due to director Temporary advance from Ying Wai LEUNG Property, plant and equipment Property, plant and equipment, net Entity Voluntary Filers Trading Symbol Document Period End Date Document and Entity Information: Operation of Birdbill.com Valuation allowance Valuation allowance Non-deductible expenses Hong Kong Range Schedule of Foreign Currency Translation Rates Note 4 - Intangible Assets Increase in amount due to director Increase in accounts receivable Increase in accounts receivable Preferred stock, Par value $0.001; 25,000,000 shares authorized; no shares issued and outstanding as of September 30, 2016 and March 31, 2016, respectively Statement of Financial Position Document Fiscal Year Focus Statutory tax deductions in Hong Kong Statutory tax deductions in Hong Kong Depreciation Less: Accumulated depreciation expense Less: Accumulated depreciation expense Capital Units, Authorized Note 7 - Weighted Average Number of Shares For Earnings Per Share Calculation Net loss for the period NET LOSS FOR THE PERIOD INCOME TAX INCOME INCOME TAX INCOME Total income tax (income) Actual income tax (income)/expense EX-101.PRE 11 brbl-20160930_pre.xml XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE XML 12 R1.htm IDEA: XBRL DOCUMENT

Document and Entity Information	6 Months Ended
Document and Entity Information	Sep. 30, 2016 shares
Document and Entity Information:
Entity Registrant Name	Birdbill, Inc.
Document Type	10-Q
Document Period End Date	Sep. 30, 2016
Trading Symbol	brbl
Amendment Flag	false
Entity Central Index Key	0001647771
Current Fiscal Year End Date	--03-31
Entity Common Stock, Shares Outstanding	10,430,000
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	Q2
Entity Incorporation, Date of Incorporation	May 18, 2015

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Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2016	Mar. 31, 2016
CURRENT ASSETS
Cash and cash equivalents	$ 10,873	$ 558
Escrow fund receivable	5,440	5,440
Accounts receivable		7,742
Total current assets	16,313	13,740
Property, plant and equipment	0	1,257
Intangible assets	1,827	7,311
TOTAL ASSETS	18,140	22,308
CURRENT LIABILITIES
Accrued expenses	15,626	18,343
Income tax payable	137	137
Subscription funds received in advance		15,097
Amount due to director	64,557	52,852
Total current liabilities	80,320	86,429
Deferred tax liabilities	302	1,414
TOTAL LIABILITIES	80,622	87,843
STOCKHOLDER'S EQUITY
Common stock, Par value $0.001; 475,000,000 shares authorized; 10,430,000 and 10,000,000 shares issued and outstanding as of September 30, 2016 and March 31, 2016, respectively	10,430	10,000
Preferred stock, Par value $0.001; 25,000,000 shares authorized; no shares issued and outstanding as of September 30, 2016 and March 31, 2016, respectively
Additional paid in capital	11,210	(9,999)
Less: subscription receivables	(2,265)
Accumulated deficits	(81,857)	(65,536)
TOTAL STOCKHOLDER'S EQUITY	(62,482)	(65,535)
TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY	$ 18,140	$ 22,308

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Condensed Consolidated Balance Sheets (PARENTHETICAL) - $ / shares	Sep. 30, 2016	Mar. 31, 2016
Statement of Financial Position
Common Stock, par or stated value	$ 0.001	$ 0.001
Common Stock, shares authorized	475,000,000	475,000,000
Common Stock, shares issued	10,430,000	10,000,000
Common Stock, shares outstanding	10,430,000	10,000,000
Preferred Stock, par or stated value	$ 0.001	$ 0.001
Preferred Stock, shares authorized	25,000,000	25,000,000
Preferred Stock, shares issued
Preferred Stock, shares outstanding

XML 15 R4.htm IDEA: XBRL DOCUMENT

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Statement
REVENUE	$ 11,871	$ 12,924	$ 29,065	$ 25,849
EXPENSES
Direct service costs	(4,756)	(1,143)	(7,259)	(2,169)
Amortization and depreciation expenses	(3,325)	(3,416)	(6,741)	(6,832)
Personnel expenses	(9,561)	(22,161)	(19,123)	(43,751)
General and administrative	(8,548)	(487)	(13,375)	(51,089)
Total Expenses	(26,190)	(27,207)	(46,498)	(103,841)
LOSS BEFORE PROVISION FOR INCOME TAX	(14,319)	(14,283)	(17,433)	(77,992)
INCOME TAX INCOME	725	563	1,112	1,127
NET LOSS FOR THE PERIOD	$ (13,594)	$ (13,720)	$ (16,321)	$ (76,865)
LOSS PER SHARE
Basic and diluted			$ 0.00	$ (0.01)
Weighted average number of shares	10,294,153	10,000,000	10,294,153	10,000,000

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Condensed Consolidated Statements of Cash Flows - USD ($)	6 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
OPERATING ACTIVITIES
Net loss for the period	$ (16,321)	$ (76,865)
Adjustments to reconcile net income to net cash provided by operating activities:
Amortization and depreciation expenses	6,741	6,832
Deferred tax expense	(1,112)	(1,127)
Changes in operating assets and liabilities
Increase in accounts receivable	7,742	12,882
Increase in prepayment	(2,717)
Increase in accrued expenses and other payables		1,181
NET CASH USED IN OPERATING ACTIVITIES	(5,667)	(57,097)
FINANCING ACTIVITIES
Initial capital inception	4,277
Subscription funds received		15,097
Increase in amount due to director	11,705	53,494
NET CASH PROVIDED BY FINANCING ACTIVITIES	15,982	68,591
NET INCREASE IN CASH AND CASH EQUIVALENTS	10,315	11,494
CASH AND CASH EQUIVALENTS AT BEGINNING OF THE PERIOD	558	4,401
CASH AND CASH EQUIVALENTS AT END OF THE PERIOD	10,873	15,895
SUPPLEMENTARY INFORMATION
Cash paid for income tax
Cash paid for interest

XML 17 R6.htm IDEA: XBRL DOCUMENT

Note 1 - Corporate Information

6 Months Ended

Sep. 30, 2016

Notes

Note 1 - Corporate Information

NOTE 1 – CORPORATE INFORMATION

Birdbill, Inc. ("Birdbill" or the "Company"), a Nevada corporation, was incorporated by Mr. Ying Wai Leung (the "Owner") on May 18, 2015.

On May 1, 2016, the Company issued 300,000 shares in total to 16 individual shareholders at a consideration of $0.05 per share.

On August 1, 2016, the Company issued 130,000 shares in total to 10 individual shareholders at a consideration of $0.05 per share.

XML 18 R7.htm IDEA: XBRL DOCUMENT

Note 2 - Summary of Significant Accounting Policies

6 Months Ended

Sep. 30, 2016

Notes

Note 2 - Summary of Significant Accounting Policies

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

(a) Basis of preparation

The results of operations for the six months ended September 30, 2016 are not necessarily indicative of the results for a full year period.

(b) Use of estimates

(c) Foreign currency translation

The functional currency for the Company's operations is the Hong Kong Dollar ("HKD"), while the reporting currency is the US Dollar.

The translation rates are as follows:

	September 30, 2016	March 31, 2016	September 30, 2015
Year/period end HKD:USD	0.1290	0.1290	0.1290
Average HKD:USD of the period	0.1290	0.1290	0.1290

Translation gains and losses, if any, are recorded in accumulated other comprehensive income or loss as a component of stockholders' equity.

(d) Revenue recognition

Revenue recognition policies for each type of service are analyzed as follows:

Provision of business and IT consulting and supporting services – Revenues are recognized when services are rendered, net of discounts.

Revenue from the operation of an online payment platform – The Company launched Birdbill.com, an online payment platform in Hong Kong, in December 2014. The platform is a payment gateway, which enables merchants to promote their products and events. End-users can purchase Birdbill Points through well-known online stores and convenience stores in Hong Kong. The Birdbill Points can be used to redeem products and services that are offered by the platform.

(e) Income tax expense

(f) Fair value of financial instruments

Level 1 – Unadjusted quoted prices in active markets that are accessible at measurement date for identical assets or liabilities.

Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities and less observable from objective sources.

The Company has no assets that are measured at fair value.

(g) Cash and cash equivalents

(h) Property, plant and equipment

(i) Intangible assets

Intangible assets are stated at cost and amortized on a straight-line basis over the period of 2 years.

(j) Impairment of long-lived assets

(k) Recent accounting pronouncement

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Note 3 - Property, Plant and Equipment

6 Months Ended

Sep. 30, 2016

Notes

Note 3 - Property, Plant and Equipment

NOTE 3 – PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment as of the balance sheet date is summarized as follows:

	September 30, 2016 (Unaudited)	March 31, 2016 (Audited)
At cost
Equipment	$5,393	$5,393

Less: Accumulated depreciation expense	(5,393)	(4,136)

Property, plant and equipment, net	$-	$1,257

Depreciation expense for the six months ended September 30, 2016 and 2015 was $1,257 and $1,348, respectively.

XML 20 R9.htm IDEA: XBRL DOCUMENT

Note 4 - Intangible Assets

6 Months Ended

Sep. 30, 2016

Notes

Note 4 - Intangible Assets

NOTE 4 – INTANGIBLE ASSETS

Intangible assets as of the balance sheet date is summarized as follows:

	September 30, 2016 (Unaudited)	March 31, 2016 (Audited)
At cost
Content and code management system	$21,935	$21,935

Less: Accumulated amortization expense	(20,108)	(14,624)

Intangible assets, net	$1,827	$7,311

Amortization expense for the six months ended September 30, 2016 and 2015 was $5,484 and $5,484, respectively.

XML 21 R10.htm IDEA: XBRL DOCUMENT

Note 5 - Escrow Fund Receivable

6 Months Ended

Sep. 30, 2016

Notes

Note 5 - Escrow Fund Receivable

NOTE 5 – ESCROW FUND RECEIVABLE

The fund was escrowed by Brunson Chandler & Jones to settle our future professional fees in the United States.

XML 22 R11.htm IDEA: XBRL DOCUMENT

Note 6 - Amount Due To Director

6 Months Ended

Sep. 30, 2016

Notes

Note 6 - Amount Due To Director

NOTE 6 – AMOUNT DUE TO DIRECTOR

September 30, 2016

(Unaudited)

March 31, 2016

(Audited)

Temporary advance from Ying Wai LEUNG

$64,557

$52,852

The amount due to director is unsecured, interest free and has no fixed terms of repayment.

XML 23 R12.htm IDEA: XBRL DOCUMENT

Note 7 - Weighted Average Number of Shares For Earnings Per Share Calculation

6 Months Ended

Sep. 30, 2016

Notes

Note 7 - Weighted Average Number of Shares For Earnings Per Share Calculation

NOTE 7 – WEIGHTED AVERAGE NUMBER OF SHARES FOR EARNINGS PER SHARE CALCULATION

On May 1, 2016, the Company issued 300,000 shares of the Company's common stock to 16 individuals at a consideration of $0.05 per share.

The calculation of weighted average number of shares for the six months ended September 30, 2016 is illustrated as follows:

	Six months ended September 30, 2016
	Number of shares	Weighted average number of shares
Issued and outstanding as of April 1, 2016	10,000,000	10,000,000
Issuance of share on May 1, 2016 for subscription funds received	300,000	250,820
Issuance of share on August 1, 2016 for subscription funds received	130,000	43,333

At September 30, 2016	10,430,000	10,294,153

XML 24 R13.htm IDEA: XBRL DOCUMENT

Note 8 - Taxation

6 Months Ended

Sep. 30, 2016

Notes

Note 8 - Taxation

NOTE 8 – TAXATION

	Six months ended September 30, 2016 (Unaudited)	Six months ended September 30, 2015 (Unaudited)

Current income tax expense:
Federal	$-	$-
Hong Kong	-	-
Total current income tax expense	-	-
Deferred tax (income):
Federal	$-	$-
Hong Kong - Accelerated amortization and depreciation allowances	(1,112)	(1,127)
Total deferred tax (income)	(1,112)	(1,127)
Total income tax (income)	$(1,112)	$(1,127)

The Company did not derive any taxable income in United States. Hong Kong income tax is charged at 16.5% on assessable profits that generated from Hong Kong operations.

A reconciliation of the expected income tax expense with the actual income tax (income)/expense is as follows:

	Six months ended September 30, 2016 (Unaudited)	Six months ended September 30, 2015 (Unaudited)

Expected income tax expense - At Federal rate of 34%	$(5,927)	$(26,517)
Deferral due to foreign income exclusion	3,051	13,648
Non-deductible expenses	1,320	4,999
Statutory tax deductions in Hong Kong	-	-
Tax (credit)/expense	(1,556)	(7,870)
Valuation allowance	444	6,743
Actual income tax (income)/expense	$(1,112)	$(1,127)

Deferred tax liabilities as of the balance sheet date is analyzed as follows:

September 30, 2016

(Unaudited)

March 31, 2016

(Audited)

Accelerated amortization and depreciation allowances

$302

$1,414

XML 25 R14.htm IDEA: XBRL DOCUMENT

Note 9 - Revenue

6 Months Ended

Sep. 30, 2016

Notes

Note 9 - Revenue

NOTE 9 – REVENUE

	Six months ended September 30, 2016 (Unaudited)	Six months ended September 30, 2015 (Unaudited)

Business and IT consulting and supporting services	$29,065	$25,806
Operation of Birdbill.com	-	43
Total	$29,065	$25,849

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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+ Details

XML 26 R15.htm IDEA: XBRL DOCUMENT

Note 10 - Related Party Transactions

6 Months Ended

Sep. 30, 2016

Notes

Note 10 - Related Party Transactions

NOTE 10 – RELATED PARTY TRANSACTIONS

The Company currently utilizes office space on a rent-free basis from the director and shareholder. Management deemed the rent-free space to be of no nominal value.

XML 27 R16.htm IDEA: XBRL DOCUMENT

Note 11 - Going Concern

6 Months Ended

Sep. 30, 2016

Notes

Note 11 - Going Concern

NOTE 11 – GOING CONCERN

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Note 2 - Summary of Significant Accounting Policies (Policies)

6 Months Ended

Sep. 30, 2016

Policies

(a) Basis of Preparation

(a) Basis of preparation

The results of operations for the six months ended September 30, 2016 are not necessarily indicative of the results for a full year period.

(b) Use of Estimates

(b) Use of estimates

(c) Foreign currency translation

The functional currency for the Company's operations is the Hong Kong Dollar ("HKD"), while the reporting currency is the US Dollar.

The translation rates are as follows:

	September 30, 2016	March 31, 2016	September 30, 2015
Year/period end HKD:USD	0.1290	0.1290	0.1290
Average HKD:USD of the period	0.1290	0.1290	0.1290

Translation gains and losses, if any, are recorded in accumulated other comprehensive income or loss as a component of stockholders' equity.

(d) Revenue Recognition

(d) Revenue recognition

Revenue recognition policies for each type of service are analyzed as follows:

Provision of business and IT consulting and supporting services – Revenues are recognized when services are rendered, net of discounts.

(e) Income Tax Expense

(e) Income tax expense

(f) Fair Value of Financial Instruments

(f) Fair value of financial instruments

Level 1 – Unadjusted quoted prices in active markets that are accessible at measurement date for identical assets or liabilities.

Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities and less observable from objective sources.

The Company has no assets that are measured at fair value.

(g) Cash and Cash Equivalents

(g) Cash and cash equivalents

(h) Property, Plant and Equipment

(h) Property, plant and equipment

(i) Intangible Assets

(i) Intangible assets

Intangible assets are stated at cost and amortized on a straight-line basis over the period of 2 years.

(j) Impairment of Long-lived Assets

(j) Impairment of long-lived assets

(l) Recent Accounting Pronouncement

(k) Recent accounting pronouncement

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Note 2 - Summary of Significant Accounting Policies (Tables)

6 Months Ended

Sep. 30, 2016

Tables/Schedules

Schedule of Foreign Currency Translation Rates

The translation rates are as follows:

	September 30, 2016	March 31, 2016	September 30, 2015
Year/period end HKD:USD	0.1290	0.1290	0.1290
Average HKD:USD of the period	0.1290	0.1290	0.1290

- Definition

The entire disclosure for foreign currency transactions and translation. This may include description of foreign currency transactions, foreign currency gains and losses, explanation of change in cumulative translation adjustment, description of effect of subsequent foreign currency exchange rate change, cumulative translation adjustment movement, foreign currency translation adjustment by component movement, translation adjustment for net investment hedge movement, adjustment for long-term intercompany transactions, schedule of long-term intercompany balances and any other foreign currency transactions and translation related items.

+ References + Details

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Note 3 - Property, Plant and Equipment (Tables)

6 Months Ended

Sep. 30, 2016

Tables/Schedules

Schedule of Property, Plant and Equipment

Property, plant and equipment as of the balance sheet date is summarized as follows:

	September 30, 2016 (Unaudited)	March 31, 2016 (Audited)
At cost
Equipment	$5,393	$5,393

Less: Accumulated depreciation expense	(5,393)	(4,136)

Property, plant and equipment, net	$-	$1,257

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Note 4 - Intangible Assets (Tables)

6 Months Ended

Sep. 30, 2016

Tables/Schedules

Schedule of Intangible Assets

Intangible assets as of the balance sheet date is summarized as follows:

	September 30, 2016 (Unaudited)	March 31, 2016 (Audited)
At cost
Content and code management system	$21,935	$21,935

Less: Accumulated amortization expense	(20,108)	(14,624)

Intangible assets, net	$1,827	$7,311

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Note 6 - Amount Due To Director (Tables)

6 Months Ended

Sep. 30, 2016

Tables/Schedules

Schedule of Amount Due to Director

September 30, 2016

(Unaudited)

March 31, 2016

(Audited)

Temporary advance from Ying Wai LEUNG

$64,557

$52,852

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Note 7 - Weighted Average Number of Shares For Earnings Per Share Calculation (Tables)

6 Months Ended

Sep. 30, 2016

Tables/Schedules

Schedule of Calculation of Weighted Average Number of Shares

The calculation of weighted average number of shares for the six months ended September 30, 2016 is illustrated as follows:

	Six months ended September 30, 2016
	Number of shares	Weighted average number of shares
Issued and outstanding as of April 1, 2016	10,000,000	10,000,000
Issuance of share on May 1, 2016 for subscription funds received	300,000	250,820
Issuance of share on August 1, 2016 for subscription funds received	130,000	43,333

At September 30, 2016	10,430,000	10,294,153

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Note 8 - Taxation (Tables)

6 Months Ended

Sep. 30, 2016

Tables/Schedules

Schedule of Components of Income Tax Expense (Benefit)

	Six months ended September 30, 2016 (Unaudited)	Six months ended September 30, 2015 (Unaudited)

Current income tax expense:
Federal	$-	$-
Hong Kong	-	-
Total current income tax expense	-	-
Deferred tax (income):
Federal	$-	$-
Hong Kong - Accelerated amortization and depreciation allowances	(1,112)	(1,127)
Total deferred tax (income)	(1,112)	(1,127)
Total income tax (income)	$(1,112)	$(1,127)

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the expected income tax expense with the actual income tax (income)/expense is as follows:

	Six months ended September 30, 2016 (Unaudited)	Six months ended September 30, 2015 (Unaudited)

Expected income tax expense - At Federal rate of 34%	$(5,927)	$(26,517)
Deferral due to foreign income exclusion	3,051	13,648
Non-deductible expenses	1,320	4,999
Statutory tax deductions in Hong Kong	-	-
Tax (credit)/expense	(1,556)	(7,870)
Valuation allowance	444	6,743
Actual income tax (income)/expense	$(1,112)	$(1,127)

Schedule of Deferred Tax Liabilities

Deferred tax liabilities as of the balance sheet date is analyzed as follows:

September 30, 2016

(Unaudited)

March 31, 2016

(Audited)

Accelerated amortization and depreciation allowances

$302

$1,414

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Note 9 - Revenue (Tables)

6 Months Ended

Sep. 30, 2016

Tables/Schedules

Schedule of Revenues

	Six months ended September 30, 2016 (Unaudited)	Six months ended September 30, 2015 (Unaudited)

Business and IT consulting and supporting services	$29,065	$25,806
Operation of Birdbill.com	-	43
Total	$29,065	$25,849

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Note 1 - Corporate Information (Details) - $ / shares			6 Months Ended
Note 1 - Corporate Information (Details) - $ / shares	Aug. 01, 2016	May 01, 2016	Sep. 30, 2016	May 16, 2016	Mar. 31, 2016
Entity Incorporation, Date of Incorporation			May 18, 2015
Stock Issued During Period, Shares, New Issues	130,000	300,000
Shares Issued, Price Per Share	$ 0.05	$ 0.05
Capital Units, Authorized				500,000,000
Common Stock, shares authorized			475,000,000	475,000,000	475,000,000
Common Stock, par or stated value			$ 0.001	$ 0.001	$ 0.001
Preferred Stock, shares authorized			25,000,000	25,000,000	25,000,000
Preferred Stock, par or stated value			$ 0.001	$ 0.001	$ 0.001
Stock Purchase Agreement \| Hotdeal
Date of reorganization			May 26, 2015
Equity interest			100.00%

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Note 2 - Summary of Significant Accounting Policies: (c) Foreign Currency Translation: Schedule of Foreign Currency Translation Rates (Details)	Sep. 30, 2016	Mar. 31, 2016	Sep. 30, 2015
Year End Rate
Foreign Currency Exchange Rate, Translation	0.1290	0.1290	0.1290
Average Rate
Foreign Currency Exchange Rate, Translation	0.1290	0.1290	0.1290

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Note 2 - Summary of Significant Accounting Policies: (h) Property, Plant and Equipment (Details)	6 Months Ended
	Sep. 30, 2016
Details
Property, Plant and Equipment, Useful Life	2 years

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Note 2 - Summary of Significant Accounting Policies: (i) Intangible Assets (Details)	6 Months Ended
	Sep. 30, 2016
Details
Finite-Lived Intangible Asset, Useful Life	2 years

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Note 2 - Summary of Significant Accounting Policies: (j) Impairment of Long-lived Assets (Details) - USD ($)	6 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Details
Impairment of Long-Lived Assets Held-for-use	$ 0	$ 0

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Note 3 - Property, Plant and Equipment: Schedule of Property, Plant and Equipment (Details) - USD ($)	Sep. 30, 2016	Mar. 31, 2016
At cost
Less: Accumulated depreciation expense	$ (5,393)	$ (4,136)
Property, plant and equipment, net	0	1,257
Equipment
At cost
Property, Plant and Equipment, Gross	$ 5,393	$ 5,393

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Note 3 - Property, Plant and Equipment (Details) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2015	Sep. 30, 2016
Details
Depreciation	$ 1,348	$ 1,257

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Note 4 - Intangible Assets: Schedule of Intangible Assets (Details) - USD ($)	Sep. 30, 2016	Mar. 31, 2016
At cost
Less: Accumulated amortization expense	$ (20,108)	$ (14,624)
Intangible assets, net	1,827	7,311
Content and code management system
At cost
Finite-Lived Intangible Assets, Gross	$ 21,935	$ 21,935

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Note 4 - Intangible Assets (Details) - USD ($)	6 Months Ended
Note 4 - Intangible Assets (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Details
Amortization expense	$ 5,484	$ 5,484

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Note 6 - Amount Due To Director: Schedule of Amount Due to Director (Details) - USD ($)	Sep. 30, 2016	Mar. 31, 2016
Details
Temporary advance from Ying Wai LEUNG	$ 64,557	$ 52,852

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Note 7 - Weighted Average Number of Shares For Earnings Per Share Calculation (Details) - $ / shares	Aug. 01, 2016	May 01, 2016
Details
Stock Issued During Period, Shares, New Issues	130,000	300,000
Shares Issued, Price Per Share	$ 0.05	$ 0.05

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Note 7 - Weighted Average Number of Shares For Earnings Per Share Calculation: Schedule of Calculation of Weighted Average Number of Shares (Details) - shares				3 Months Ended		6 Months Ended
	Aug. 01, 2016	May 01, 2016	Mar. 31, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Details
Common Stock, shares outstanding			10,000,000	10,430,000		10,430,000
Weighted average number of shares			10,000,000	10,294,153	10,000,000	10,294,153	10,000,000
Issuance of share for subscription funds received	130,000	300,000
Issuance of share for subscription funds received, Weighted Average Number of Shares	43,333	250,820

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Note 8 - Taxation: Schedule of Components of Income Tax Expense (Benefit) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Current income tax expense
Total income tax expense			$ 0	$ 0
Deferred tax (income)
Deferred tax (income)/expense - Accelerated amortization and depreciation allowances			(1,112)	(1,127)
Total income tax (income)	$ (725)	$ (563)	(1,112)	(1,127)
Federal
Current income tax expense
Total income tax expense			0	0
Deferred tax (income)
Deferred tax (income)/expense - Accelerated amortization and depreciation allowances			0	0
Hong Kong
Current income tax expense
Total income tax expense			0	0
Deferred tax (income)
Deferred tax (income)/expense - Accelerated amortization and depreciation allowances			$ (1,112)	$ (1,127)

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Note 8 - Taxation (Details)	6 Months Ended
Note 8 - Taxation (Details)	Sep. 30, 2016 USD ($)
Tax Loss Carryforwards	$ 0
HONG KONG
Effective Income Tax Rate Reconciliation, Percent	16.50%

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Note 8 - Taxation: Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Details
Expected income tax expense - At Federal rate of 34			$ (5,927)	$ (26,517)
Deferral due to foreign income exclusion			3,051	13,648
Non-deductible expenses			1,320	4,999
Statutory tax deductions in Hong Kong			0	0
Tax(credit)/expense			(1,556)	(7,870)
Valuation allowance			444	6,743
Actual income tax (income)/expense	$ (725)	$ (563)	$ (1,112)	$ (1,127)

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Note 8 - Taxation: Schedule of Deferred Tax Liabilities (Details) - USD ($)	Sep. 30, 2016	Mar. 31, 2016
Details
Accelerated amortization and depreciation allowances	$ 302	$ 1,414

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Note 9 - Revenue: Schedule of Revenues (Details) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
REVENUE	$ 11,871	$ 12,924	$ 29,065	$ 25,849
Business and IT consulting and supporting services
REVENUE			29,065	25,806
Operation of Birdbill.com
REVENUE			$ 0	$ 43

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Note 10 - Related Party Transactions (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Close Family Member of Director
Salary payable to staff	$ 7,742	$ 7,742

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Note 11 - Going Concern (Details) - USD ($)	3 Months Ended		6 Months Ended
Note 11 - Going Concern (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Mar. 31, 2016
Details
Accumulated deficits	$ (81,857)		$ (81,857)		$ (65,536)
Working Capital			(64,007)
Net loss for the period	$ (13,594)	$ (13,720)	$ (16,321)	$ (76,865)

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