0001017386-20-000413.txt : 20201007 0001017386-20-000413.hdr.sgml : 20201007 20201007130712 ACCESSION NUMBER: 0001017386-20-000413 CONFORMED SUBMISSION TYPE: 10-Q/A PUBLIC DOCUMENT COUNT: 28 CONFORMED PERIOD OF REPORT: 20200630 FILED AS OF DATE: 20201007 DATE AS OF CHANGE: 20201007 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Achison Inc CENTRAL INDEX KEY: 0001672571 STANDARD INDUSTRIAL CLASSIFICATION: [6221] IRS NUMBER: 472643986 STATE OF INCORPORATION: NY FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 10-Q/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-56157 FILM NUMBER: 201228650 BUSINESS ADDRESS: STREET 1: 135-22 NORTHERN BLVD STREET 2: 2ND FL CITY: FLUSHING STATE: NY ZIP: 11354 BUSINESS PHONE: 9174705393 MAIL ADDRESS: STREET 1: 135-22 NORTHERN BLVD STREET 2: 2ND FL CITY: FLUSHING STATE: NY ZIP: 11354 10-Q/A 1 achison_20200630-10qa.htm 10-Q/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

FORM 10-Q/A

Amendment No. 1

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)

OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended June 30, 2020

☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d)

OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ______ to ______

Commission File Number 000-56157

_________________

Achison Inc

(Exact name of registrant as specified in its charter)

New York		47-2643986
(State or Other Jurisdiction		(I.R.S. Employer
of Incorporation or Organization)		Identification No.)

135-22 Northern Blvd., 2nd Fl

Flushing, NY 11354

(Address of Principal Executive Offices) (Zip Code)

(917) 470-5393

(Registrant’s telephone number, including area code)

(Former name, former address and former fiscal year, if changed since last report)

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

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 ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted 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 such files). Yes ☒ No ☐

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

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

Large accelerated filer	☐	Accelerated filer	☐
Non-accelerated filer	☒	Smaller reporting company	☒
		Emerging growth company	☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

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

As of August 3, 2020, the registrant had 29,995,000 shares of common stock outstanding.

Explanatory Note

This Amendment No. 1 (the "Amendment") to the Quarterly Report on Form 10-Q of Achison Inc. (the "Company") for the quarter ended June 30, 2020, originally filed with the Securities and Exchange Commission on August 4, 2020 (the "Original Form 10-Q"), is being filed solely to correct an inadvertent error in checking the “No” box instead of the “Yes” box” on the cover page regarding the shell status of the Company as of August 4, 2020. No other parts of the Original Form 10-Q presented incorrect share information.

This Amendment is limited in scope to the correction described above and does not amend, update, or change any other items or disclosures contained in the Original Form 10-Q. Accordingly, all other items that remain unaffected are omitted in this filing. Except as described in the preceding paragraph, we do not purport by this Amendment to update any of the information contained in the Original Form 10-Q, which continues to speak as of the original filing date of the Original Form 10-Q.

As required by Rule 12b-15 of the Securities Exchange Act of 1934, as amended, this Amendment contains new certifications by the Company’s principal executive officer and principal financial officer, which are being filed as exhibits to the Amendment. Because the Amendment includes no financial statements, the Company is not including certifications pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

Item 6. Exhibits.

Exhibit Number		Description

31.1*		Certification of Principal Executive Officer Pursuant to Rules 13a-14(a) and 15d-14(a) under the Securities Exchange Act of 1934, as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

*	Filed herewith.

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.

	ACHISON INC

Date: October 7, 2020	/s/ Dingshan Zhang
	Dingshan Zhang
	Chief Executive Officer and Chief Financial Officer *(Principal Executive Officer and Principal Financial Officer)*

EX-31.1 2 exhibit_31-1.htm RULE 13A-14(A)/15D-14(A) CERTIFICATIONS OF CHIEF EXECUTIVE OFFICER

Exhibit 31.1

CERTIFICATION PURSUANT TO

RULES 13a-14(a) AND 15d-14(a) UNDER THE SECURITIES EXCHANGE ACT OF 1934,

AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Dingshan Zhang, certify that:

1.	I have reviewed this Quarterly Report on Form 10-Q/A of Achison Inc.; and
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.

	ACHISON INC

Date: October 7, 2020	/s/ Dingshan Zhang
	Dingshan Zhang
	Chief Executive Officer and Chief Financial Officer *(Principal Executive Officer and Principal Financial Officer)*

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NOTE 2. RELATED PARTY TRANSACTIONS   The Company has been provided office space by its President at no cost. The management determined that such cost is nominal and did not recognize the rent expense in its financial statements.   In August 2019, the Company borrowed $71,000 from the President of the Company, bearing no interest and due in December 2021.

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NOTE 4 – COMMITMENTS AND CONTINGENCIES   The Company has no commitments or contingency as of June 30, 2020 and March 31, 2020.

NOTE 5 – RISKS AND UNCERTAINTIES   Concentration of Credit Risks   Financial instruments that potentially subject the Company to significant concentration of credit risk primarily consist of notes receivable. As of June 30, 2020 and March 31, 2020, the Company’s notes receivable were $50,000 and $70,000 outstanding from Northern Ifurniture Inc.

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NOTE 3 – NOTES RECEIVABLE   During the year ended March 31, 2020, the Company loaned to Northern Ifurniture Inc in the amount of $70,000 bearing 7% interest rate and due on December 2, 2020.   On June 26, 2020, Northern Ifurniture Inc. repaid note receivable to the Company in the amount of $20,000.

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Nature of Business Achison Inc., the Company, incorporated in the State of New York on December 29, 2014.   On July 1, 2019 Lansdale Inc, the principal stockholder of the Company (“Seller”) and controlled by the Company’s prior President, Mr. Wanjun Xie, entered into a Stock Purchase Agreement (the “Agreement”) with Dazhong 368 Inc, (the “Buyer”), pursuant to which, a total of 9,000,000 shares of Common Stock of the Company were transferred to the Buyer, representing approximately 90% of the Company’s issued and outstanding shares of Common Stock, resulting in a change of the control of the Company. Mr. Dingshan Zhang was appointed as the President and CEO of the Company at the same date.   Prior to July of 2019 the Company primarily engaged in trading spot gold and silver in Singapore Markets, crypto currency and US equity stocks, however, the Company currently engages only in internet advertising through www.dazhong368.com (the “Website”) in the New York area and has plans to acquire a vineyard to distribute and sell wines in the future.

Basis of Preparation   The accompanying unaudited condensed financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s most recent Annual Financial Statements filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim period presented have been reflected herein. The results of operations for the interim period are not necessarily indicative of the results to be expected for the full year.

Going Concern Assessment   The Company demonstrates adverse conditions that raise substantial doubt about the Company’s ability to continue as a going concern. These adverse conditions are negative financial trends, specifically cash outflow from operating activities, operating losses, accumulated deficit and other adverse key financial ratios.   Management’s plan to alleviate the substantial doubt about the Company’s ability to continue as a going concern include attempting to improve its business profitability, its ability to generate sufficient cash flow from its operations to meet its operating needs on a timely basis, obtain additional working capital funds from the majority shareholder and President of the Company to eliminate inefficiencies in order to meet its anticipated cash requirements. However, there can be no assurance that these plans and arrangements will be sufficient to fund the Company’s ongoing capital expenditures and other requirements.   The unaudited condensed financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that might be necessary in the event that the Company cannot continue as a going concern.

Use of Estimates   The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make certain estimates and assumptions that affect the reported amounts and timing of revenues and expenses, the reported amounts and classification of assets and liabilities, and the disclosure of contingent assets and liabilities. Significant areas requiring the use of estimates are assessing the allowance of doubtful account, impairment of long-lived assets and recoverability of deferred tax assets. These estimates and assumptions are based on the Company’s historical results as well as management’s future expectations. The Company’s actual results may vary from those estimates and assumptions.

Reclassifications   Certain amounts from prior year financial statements have been reclassified to conform to the current year presentation. This reclassification has resulted in no changes to the Company’s financial position or results of operations presented.

NOTE 1. NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Business Achison Inc., the Company, incorporated in the State of New York on December 29, 2014.   On July 1, 2019 Lansdale Inc, the principal stockholder of the Company (“Seller”) and controlled by the Company’s prior President, Mr. Wanjun Xie, entered into a Stock Purchase Agreement (the “Agreement”) with Dazhong 368 Inc, (the “Buyer”), pursuant to which, a total of 9,000,000 shares of Common Stock of the Company were transferred to the Buyer, representing approximately 90% of the Company’s issued and outstanding shares of Common Stock, resulting in a change of the control of the Company. Mr. Dingshan Zhang was appointed as the President and CEO of the Company at the same date.   Prior to July of 2019 the Company primarily engaged in trading spot gold and silver in Singapore Markets, crypto currency and US equity stocks, however, the Company currently engages only in internet advertising through www.dazhong368.com (the “Website”) in the New York area and has plans to acquire a vineyard to distribute and sell wines in the future.   Basis of Preparation   The accompanying unaudited condensed financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s most recent Annual Financial Statements filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim period presented have been reflected herein. The results of operations for the interim period are not necessarily indicative of the results to be expected for the full year.   Significant Accounting Policies   For a detailed discussion about the Company’s significant accounting policies, refer to NOTE 1. NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES in the Company’s financial statements included in Company’s March 31, 2020 Form 10-K During the three months ended June 30, 2020, there were no significant changes made to the Company’s significant accounting policies.    A novel strain of coronavirus (COVID-19) was first identified in December 2019, and subsequently declared a global pandemic by the World Health Organization on March 11, 2020. As a result of the outbreak, many companies have experienced disruptions in their operations and in markets served. Our business is impact by the outbreak of the COVID-19 in New York, which resulted the decrease of our revenue for the quarter ended on June 30, 2020. The full extent of the future impacts of COVID-19 on the Company’s operations is uncertain. A prolonged outbreak could have a material adverse impact on financial results and business operations of the Company, including the timing and ability of the Company to develop its business plan.   The Company has applied for Economic Injury Disaster Loans (“EIDL”) through the Small Business Administration (“SBA”) that were made available under the CARES Act passed by Congress in response to the COVID-19 pandemic at the end of March 2020. On May 5, 2020, the Company was approved for the advance in the EIDL program in the amount of $1,000, which does not have to be repaid and was recorded as other income in the accompanying condensed unaudited statements of operations.   Going Concern Assessment   The Company demonstrates adverse conditions that raise substantial doubt about the Company’s ability to continue as a going concern. These adverse conditions are negative financial trends, specifically cash outflow from operating activities, operating losses, accumulated deficit and other adverse key financial ratios.   Management’s plan to alleviate the substantial doubt about the Company’s ability to continue as a going concern include attempting to improve its business profitability, its ability to generate sufficient cash flow from its operations to meet its operating needs on a timely basis, obtain additional working capital funds from the majority shareholder and President of the Company to eliminate inefficiencies in order to meet its anticipated cash requirements. However, there can be no assurance that these plans and arrangements will be sufficient to fund the Company’s ongoing capital expenditures and other requirements.   The unaudited condensed financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that might be necessary in the event that the Company cannot continue as a going concern.   Use of Estimates   The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make certain estimates and assumptions that affect the reported amounts and timing of revenues and expenses, the reported amounts and classification of assets and liabilities, and the disclosure of contingent assets and liabilities. Significant areas requiring the use of estimates are assessing the allowance of doubtful account, impairment of long-lived assets and recoverability of deferred tax assets. These estimates and assumptions are based on the Company’s historical results as well as management’s future expectations. The Company’s actual results may vary from those estimates and assumptions.   Reclassifications   Certain amounts from prior year financial statements have been reclassified to conform to the current year presentation. This reclassification has resulted in no changes to the Company’s financial position or results of operations presented.

Significant Accounting Policies   For a detailed discussion about the Company’s significant accounting policies, refer to NOTE 1. NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES in the Company’s financial statements included in Company’s March 31, 2020 Form 10-K During the three months ended June 30, 2020, there were no significant changes made to the Company’s significant accounting policies.    A novel strain of coronavirus (COVID-19) was first identified in December 2019, and subsequently declared a global pandemic by the World Health Organization on March 11, 2020. As a result of the outbreak, many companies have experienced disruptions in their operations and in markets served. Our business is impact by the outbreak of the COVID-19 in New York, which resulted the decrease of our revenue for the quarter ended on June 30, 2020. The full extent of the future impacts of COVID-19 on the Company’s operations is uncertain. A prolonged outbreak could have a material adverse impact on financial results and business operations of the Company, including the timing and ability of the Company to develop its business plan.   The Company has applied for Economic Injury Disaster Loans (“EIDL”) through the Small Business Administration (“SBA”) that were made available under the CARES Act passed by Congress in response to the COVID-19 pandemic at the end of March 2020. On May 5, 2020, the Company was approved for the advance in the EIDL program in the amount of $1,000, which does not have to be repaid and was recorded as other income in the accompanying condensed unaudited statements of operations.

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This is being filed solely to correct an inadvertent error in checking the “No” box instead of the “Yes” box” on the cover page regarding the shell status of the Company as of August 4, 2020.

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NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Related Party Transactions [Abstract] NOTE 2. RELATED PARTY TRANSACTIONS Receivables [Abstract] NOTE 3. NOTES RECEIVABLE Commitments and Contingencies Disclosure [Abstract] NOTE 4. COMMITMENTS AND CONTINGENCIES NOTE 5 - RISKS AND UNCERTAINTIES Investments, All Other Investments [Abstract] NOTE 2. SHORT TERM INVESTMENTS Equity [Abstract] NOTE 3. STOCKHOLDERS EQUITY Income Tax Disclosure [Abstract] NOTE 7. INCOME TAXES Subsequent Events [Abstract] NOTE 9. SUBSEQUENT EVENT Accounting Changes and Error Corrections [Abstract] NOTE 10. 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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Jun. 30, 2020	Aug. 03, 2020
Document And Entity Information
Entity Registrant Name	Achison Inc
Entity Central Index Key	0001672571
Document Type	10-Q/A
Document Period End Date	Jun. 30, 2020
Amendment Flag	true
Current Fiscal Year End Date	--03-31
Is Entity's Reporting Status Current?	Yes
Entity Shell Business	true
Entity Interactive Data	Yes
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		9,990,000
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2021
Entity Emerging Growth Company	false
Entity Small Business	true
Amendment	This is being filed solely to correct an inadvertent error in checking the “No” box instead of the “Yes” box” on the cover page regarding the shell status of the Company as of August 4, 2020.

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Balance Sheets - USD ($)	Jun. 30, 2020	Mar. 31, 2020
Current Assets:
Cash	$ 50,901	$ 61,471
Notes receivable	52,800	70,000
Total Current Assets	103,701	131,471
TOTAL ASSETS	103,701	131,471
CURRENT LIABILITIES:
Income tax payable
Total Current Liabilities
NON-CURRENT LIABILITIES:
Shareholder loan	71,000	71,000
Total Noncurrent Liabilities	71,000	71,000
TOTAL LIABILITIES	71,000	71,000
COMMITMENTS AND CONTINGENCIES(Note 4)
Stockholder's equity:
Common stock ($0.001 par value, 30,000,000 shares authorized, 29,995,000 shares issued and outstanding as of June 30, 2020 and March 31, 2020	29,995	29,995
Additional paid-in capital	160,230	160,230
Accumulated Deficit	(157,524)	(129,754)
Total Stockholder's equity	32,701	60,471
Total liabilities and stockholder's equity	$ 103,701	$ 131,471

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Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2020	Mar. 31, 2020
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.001	$ 0.001
Common stock, Authorized	30,000,000	30,000,000
Common stock, Issued	29,995,000	29,995,000
Common stock, outstanding	29,995,000	29,995,000

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Statements of Operations - USD ($)	3 Months Ended
Statements of Operations - USD ($)	Jun. 30, 2020	Jun. 30, 2019
Operating Expenses
General and Administrative Expenses	$ 31,570	$ 4,120
Total Operating Expenses	31,570	4,120
Other Income (expense)
Loss from commodity trading		(1,889)
Interest and dividends	2,800	1
Other income	1,000
Total Other Income (expense)	3,800	(1,888)
Net loss	$ (27,770)	$ (6,008)
Net loss per common share, basic and diluted	$ 0.00	$ 0.00
Weighted average number of common shares outstanding, basic and diluted	29,995,000	9,985,000

XML 13 R5.htm IDEA: XBRL DOCUMENT

Statement of Changes in Stockholders Equity - USD ($)	Common Stock	Additional Paid-In Capital	Retained Earnings( Deficit)	Total
Beginning Balance, Shares at Mar. 31, 2019	9,985,000
Beginning Balance, Amount at Mar. 31, 2019	$ 9,985	$ 80,140	$ (70,643)	$ 19,482
Net loss			(6,008)	(6,008)
Ending Balance, Shares at Jun. 30, 2019	9,985,000
Ending Balance, Amount at Jun. 30, 2019	$ 9,985	80,140	(76,651)	13,474
Beginning Balance, Shares at Mar. 31, 2020	29,995,000
Beginning Balance, Amount at Mar. 31, 2020	$ 29,995	160,230	(129,754)	60,471
Net loss			(27,770)	(27,770)
Ending Balance, Shares at Jun. 30, 2020	29,995,000
Ending Balance, Amount at Jun. 30, 2020	$ 29,995	$ 160,230	$ (157,524)	$ 32,701

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

XML 14 R6.htm IDEA: XBRL DOCUMENT

Statements of Cash Flows - USD ($)	3 Months Ended
Statements of Cash Flows - USD ($)	Jun. 30, 2020	Jun. 30, 2019
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (27,770)	$ (6,008)
Adjustments to reconcile net loss to net cash used in operating activities:
Accrued interest income on note receivable	(2,800)
Change in operating assets and liabilities:
Net cash (used in) operating activities	(30,570)	(6,008)
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from notes receivables	20,000
Disposal of short-term investments		10,573
Net cash provided by (used in) investing activities	20,000	10,573
CASH FLOWS FROM FINANCING ACTIVITIES
Net cash provided by financing activities
Net increase (decrease) in Cash	(10,570)	4,565
Cash at beginning of period:	61,471	4,141
Cash at end of period:	50,901	8,706
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Taxes expense
Interest expense

XML 15 R7.htm IDEA: XBRL DOCUMENT

NOTE 1. NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

3 Months Ended

Jun. 30, 2020

Accounting Policies [Abstract]

NOTE 1. NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 1. NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Nature of Business

Achison Inc., the Company, incorporated in the State of New York on December 29, 2014.

On July 1, 2019 Lansdale Inc, the principal stockholder of the Company (“Seller”) and controlled by the Company’s prior President, Mr. Wanjun Xie, entered into a Stock Purchase Agreement (the “Agreement”) with Dazhong 368 Inc, (the “Buyer”), pursuant to which, a total of 9,000,000 shares of Common Stock of the Company were transferred to the Buyer, representing approximately 90% of the Company’s issued and outstanding shares of Common Stock, resulting in a change of the control of the Company. Mr. Dingshan Zhang was appointed as the President and CEO of the Company at the same date.

Prior to July of 2019 the Company primarily engaged in trading spot gold and silver in Singapore Markets, crypto currency and US equity stocks, however, the Company currently engages only in internet advertising through www.dazhong368.com (the “Website”) in the New York area and has plans to acquire a vineyard to distribute and sell wines in the future.

Basis of Preparation

The accompanying unaudited condensed financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s most recent Annual Financial Statements filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim period presented have been reflected herein. The results of operations for the interim period are not necessarily indicative of the results to be expected for the full year.

Significant Accounting Policies

For a detailed discussion about the Company’s significant accounting policies, refer to NOTE 1. NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES in the Company’s financial statements included in Company’s March 31, 2020 Form 10-K During the three months ended June 30, 2020, there were no significant changes made to the Company’s significant accounting policies.

A novel strain of coronavirus (COVID-19) was first identified in December 2019, and subsequently declared a global pandemic by the World Health Organization on March 11, 2020. As a result of the outbreak, many companies have experienced disruptions in their operations and in markets served. Our business is impact by the outbreak of the COVID-19 in New York, which resulted the decrease of our revenue for the quarter ended on June 30, 2020. The full extent of the future impacts of COVID-19 on the Company’s operations is uncertain. A prolonged outbreak could have a material adverse impact on financial results and business operations of the Company, including the timing and ability of the Company to develop its business plan.

The Company has applied for Economic Injury Disaster Loans (“EIDL”) through the Small Business Administration (“SBA”) that were made available under the CARES Act passed by Congress in response to the COVID-19 pandemic at the end of March 2020. On May 5, 2020, the Company was approved for the advance in the EIDL program in the amount of $1,000, which does not have to be repaid and was recorded as other income in the accompanying condensed unaudited statements of operations.

Going Concern Assessment

The Company demonstrates adverse conditions that raise substantial doubt about the Company’s ability to continue as a going concern. These adverse conditions are negative financial trends, specifically cash outflow from operating activities, operating losses, accumulated deficit and other adverse key financial ratios.

Management’s plan to alleviate the substantial doubt about the Company’s ability to continue as a going concern include attempting to improve its business profitability, its ability to generate sufficient cash flow from its operations to meet its operating needs on a timely basis, obtain additional working capital funds from the majority shareholder and President of the Company to eliminate inefficiencies in order to meet its anticipated cash requirements. However, there can be no assurance that these plans and arrangements will be sufficient to fund the Company’s ongoing capital expenditures and other requirements.

The unaudited condensed financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that might be necessary in the event that the Company cannot continue as a going concern.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make certain estimates and assumptions that affect the reported amounts and timing of revenues and expenses, the reported amounts and classification of assets and liabilities, and the disclosure of contingent assets and liabilities. Significant areas requiring the use of estimates are assessing the allowance of doubtful account, impairment of long-lived assets and recoverability of deferred tax assets. These estimates and assumptions are based on the Company’s historical results as well as management’s future expectations. The Company’s actual results may vary from those estimates and assumptions.

Reclassifications

Certain amounts from prior year financial statements have been reclassified to conform to the current year presentation. This reclassification has resulted in no changes to the Company’s financial position or results of operations presented.

XML 16 R8.htm IDEA: XBRL DOCUMENT

NOTE 2. RELATED PARTY TRANSACTIONS

3 Months Ended

Jun. 30, 2020

NOTE 2. RELATED PARTY TRANSACTIONS

NOTE 2. RELATED PARTY TRANSACTIONS

The Company has been provided office space by its President at no cost. The management determined that such cost is nominal and did not recognize the rent expense in its financial statements.

In August 2019, the Company borrowed $71,000 from the President of the Company, bearing no interest and due

in December 2021.

XML 17 R9.htm IDEA: XBRL DOCUMENT

NOTE 3. NOTES RECEIVABLE

3 Months Ended

Jun. 30, 2020

Receivables [Abstract]

NOTE 3. NOTES RECEIVABLE

NOTE 3 – NOTES RECEIVABLE

During the year ended March 31, 2020, the Company loaned to Northern Ifurniture Inc in the amount of $70,000 bearing 7% interest rate and due on December 2, 2020.

On June 26, 2020, Northern Ifurniture Inc. repaid note receivable to the Company in the amount of $20,000.

XML 18 R10.htm IDEA: XBRL DOCUMENT

NOTE 4. COMMITMENTS AND CONTINGENCIES

3 Months Ended

Jun. 30, 2020

Commitments and Contingencies Disclosure [Abstract]

NOTE 4. COMMITMENTS AND CONTINGENCIES

NOTE 4 – COMMITMENTS AND CONTINGENCIES

The Company has no commitments or contingency as of June 30, 2020 and March 31, 2020.

XML 19 R11.htm IDEA: XBRL DOCUMENT

NOTE 5. RISKS AND UNCERTAINTIES

3 Months Ended

Jun. 30, 2020

Accounting Policies [Abstract]

NOTE 5 - RISKS AND UNCERTAINTIES

NOTE 5 – RISKS AND UNCERTAINTIES

Concentration of Credit Risks

Financial instruments that potentially subject the Company to significant concentration of credit risk primarily consist of notes receivable. As of June 30, 2020 and March 31, 2020, the Company’s notes receivable were $50,000 and $70,000 outstanding from Northern Ifurniture Inc.

XML 20 R12.htm IDEA: XBRL DOCUMENT

NOTE 1. NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Jun. 30, 2020
Accounting Policies [Abstract]
Nature of business	Nature of Business Achison Inc., the Company, incorporated in the State of New York on December 29, 2014. On July 1, 2019 Lansdale Inc, the principal stockholder of the Company (“Seller”) and controlled by the Company’s prior President, Mr. Wanjun Xie, entered into a Stock Purchase Agreement (the “Agreement”) with Dazhong 368 Inc, (the “Buyer”), pursuant to which, a total of 9,000,000 shares of Common Stock of the Company were transferred to the Buyer, representing approximately 90% of the Company’s issued and outstanding shares of Common Stock, resulting in a change of the control of the Company. Mr. Dingshan Zhang was appointed as the President and CEO of the Company at the same date. Prior to July of 2019 the Company primarily engaged in trading spot gold and silver in Singapore Markets, crypto currency and US equity stocks, however, the Company currently engages only in internet advertising through www.dazhong368.com (the “Website”) in the New York area and has plans to acquire a vineyard to distribute and sell wines in the future.
Basis of Presentation	Basis of Preparation The accompanying unaudited condensed financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s most recent Annual Financial Statements filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim period presented have been reflected herein. The results of operations for the interim period are not necessarily indicative of the results to be expected for the full year.
Significant Accounting Policies	*Significant Accounting Policies* For a detailed discussion about the Company’s significant accounting policies, refer to NOTE 1. NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES in the Company’s financial statements included in Company’s March 31, 2020 Form 10-K During the three months ended June 30, 2020, there were no significant changes made to the Company’s significant accounting policies. A novel strain of coronavirus (COVID-19) was first identified in December 2019, and subsequently declared a global pandemic by the World Health Organization on March 11, 2020. As a result of the outbreak, many companies have experienced disruptions in their operations and in markets served. Our business is impact by the outbreak of the COVID-19 in New York, which resulted the decrease of our revenue for the quarter ended on June 30, 2020. The full extent of the future impacts of COVID-19 on the Company’s operations is uncertain. A prolonged outbreak could have a material adverse impact on financial results and business operations of the Company, including the timing and ability of the Company to develop its business plan. The Company has applied for Economic Injury Disaster Loans (“EIDL”) through the Small Business Administration (“SBA”) that were made available under the CARES Act passed by Congress in response to the COVID-19 pandemic at the end of March 2020. On May 5, 2020, the Company was approved for the advance in the EIDL program in the amount of $1,000, which does not have to be repaid and was recorded as other income in the accompanying condensed unaudited statements of operations.
Going Concern Assessment	Going Concern Assessment The Company demonstrates adverse conditions that raise substantial doubt about the Company’s ability to continue as a going concern. These adverse conditions are negative financial trends, specifically cash outflow from operating activities, operating losses, accumulated deficit and other adverse key financial ratios. Management’s plan to alleviate the substantial doubt about the Company’s ability to continue as a going concern include attempting to improve its business profitability, its ability to generate sufficient cash flow from its operations to meet its operating needs on a timely basis, obtain additional working capital funds from the majority shareholder and President of the Company to eliminate inefficiencies in order to meet its anticipated cash requirements. However, there can be no assurance that these plans and arrangements will be sufficient to fund the Company’s ongoing capital expenditures and other requirements. The unaudited condensed financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that might be necessary in the event that the Company cannot continue as a going concern.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make certain estimates and assumptions that affect the reported amounts and timing of revenues and expenses, the reported amounts and classification of assets and liabilities, and the disclosure of contingent assets and liabilities. Significant areas requiring the use of estimates are assessing the allowance of doubtful account, impairment of long-lived assets and recoverability of deferred tax assets. These estimates and assumptions are based on the Company’s historical results as well as management’s future expectations. The Company’s actual results may vary from those estimates and assumptions.
Reclassifications	Reclassifications Certain amounts from prior year financial statements have been reclassified to conform to the current year presentation. This reclassification has resulted in no changes to the Company’s financial position or results of operations presented.

XML 21 R13.htm IDEA: XBRL DOCUMENT

NOTE 1. NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - Dazhong 368 [Member]	3 Months Ended
	Jul. 01, 2019 shares
Ownership of subsidiary	90.00%
Share issue for acqusition of Achison	9,000,000

XML 22 R14.htm IDEA: XBRL DOCUMENT

NOTE 2. RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended
	Jun. 30, 2020	Mar. 31, 2020
Shareholder loan	$ 71,000	$ 71,000
Interest rate	10.00%

XML 23 R15.htm IDEA: XBRL DOCUMENT

NOTE 3. NOTES RECEIVABLE (Details Narrative) - USD ($)	3 Months Ended
NOTE 3. NOTES RECEIVABLE (Details Narrative) - USD ($)	Jun. 26, 2020	Jun. 30, 2020	Mar. 31, 2020
Receivables [Abstract]
Notes receivable		$ 52,800	$ 70,000
Interest rate			7.00%
Repayment note receivable	$ 20,000

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