The Company is exposed to the following concentrations of risk:

(a) Major customers

For the three months ended March 31, 2021 and 2020, the individual customer who accounts for 10% or more of the Company’s revenues and its outstanding receivable balances as at period-end dates, are presented as follows:

	Three months ended March 31, 2021						March 31, 2021
Customers	Revenues		Percentage of revenues				Accounts receivable

Customer A	$	50,922		31	%		$	-
Customer B		45,766		28	%			-
Customer C		40,738		25	%			-
Customer D		25,461		16	%			-

Total:	$	162,887		100	%	Total:	$	-

	Three months ended March 31, 2020						March 31, 2020
Customers	Revenues		Percentage of revenues				Accounts receivable

Customer E	$	46,458		39	%		$	-
Customer F		32,688		28	%			-
Customer G		21,234		18	%			-
Customer H		16,087		14	%			-

Total:	$	116,467		99	%	Total:	$	-

All of the Company’s customers are located in Hong Kong.

(b) Major vendor

For the three months ended March 31, 2021 and 2020, there was one vender represented more than 10% of the Company’s operating cost. This vendor accounted for 100% of the Company’s operating cost with no accounts payable at March 31, 2021 and 2020.

The Company’s vendor is located in Hong Kong.

The Company’s major operations are conducted in Hong Kong. Accordingly, the political, economic, and legal environments in Hong Kong, as well as the general state of Hong Kong’s economy may influence the Company’s business, financial condition, and results of operations.

(d) Exchange rate risk

The Company cannot guarantee that the current exchange rate will remain steady; therefore there is a possibility that the Company could post the same amount of profit for two comparable periods and because of the fluctuating exchange rate actually post higher or lower profit depending on exchange rate of HKD converted to US$ on that date. The exchange rate could fluctuate depending on changes in political and economic environments without notice.