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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
10-K/A
(Amendment No. 1)
☒ |
ANNUAL
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
For
the fiscal year ended June 30, 2023
☐ |
TRANSITION
REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
For
the transition period from ________ to ________
Commission
file number: 000-21613
Ecomax,
Inc.
(Exact
name of company as specified in its charter)
Nevada |
|
13-3865026 |
(State
of
Incorporation) |
|
(I.R.S.
Employer
Identification No.) |
630
Fifth Avenue, Suite 2338, New York, NY |
|
10111 |
(Address
of principal executive offices) |
|
(ZIP
Code) |
Registrant’s
telephone number, including area code: (929)-923-2740
Securities
registered under Section 12(b) of the Exchange Act: None
Securities
registered under Section 12(g) of the Exchange Act: None
Indicate
by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.
Yes
☐ No ☒
Indicate
by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.
Yes
☐ No ☒
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 filler,” “accelerated filer,”
“smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act
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 has filed a report on and attestation to its management’s assessment of the effectiveness
of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered
public accounting firm that prepared or issued its audit report.
☐
If
securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant
included in the filing reflect the correction of an error to previously issued financial statements.
☐
Indicate
by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation
received by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b).
☐
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).
Yes
☐ No ☒
The
aggregate market value of the voting and non-voting common equity held by non-affiliates of the registrant, as of the last business day
of the registrants most recently completed second fiscal quarter was $360,458.
As
of October 13, 2023, the registrant had 2,380,958 shares of common stock, par value $0.0001 per share, issued and outstanding.
Explanatory
Note
Ecomax,
Inc. (the “Company”) is filing this Amendment (this “Amendment”) to the Annual Report on Form 10-K filed on
October 13, 2023 (the “Original Form 10-K”) to amend the Financial Statements section to expand the disclosure regarding
the revenue recognition, the related party transactions and loan agreement with New York Listing Management Inc, a significant
shareholder of the Company (“NYLM”).
Pursuant
to Rule 12b-15 under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), this Amendment also contains new
certifications of the Company’s principal executive officer and principal financial officer.
Except
as described above, no other changes have been made to the Original Form 10-K and this Amendment does not reflect events occurring after
the filing of the Original Form 10-K, and no attempt has been made in this Amendment to modify or update other disclosures as presented
in the Original Form 10-K. Accordingly, this Amendment should be read in conjunction with the Original Form 10-K and the Company’s
filings made with the SEC subsequent to the Original Form 10-K.
Ecomax,
Inc.
FORM
10-K/A
FOR
THE FISCAL YEAR ENDED June 30, 2023
INDEX
PART
II
ITEM
8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA
Our
financial statements required by this item are included on the pages immediately following the Index to Financial Statements appearing
on page F-1.
PART
IV
ITEM
15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULE
(a)
The following documents are filed as exhibits to this Amendment.
(1)
Financial Statements: See Index to Financial Statements on page F-1.
(2)
Financial statement schedules are omitted because they are not required or are not applicable or the required information is shown in
the financial statements or notes thereto.
(3)
Exhibits
*
Filed herewith.
**
In accordance with Item 601(b)(32)(ii) of Regulation S-K and SEC Release No. 34-47986, the certifications furnished in Exhibits 32.1
and 32.2 herewith are deemed to accompany this Amendment and will not be deemed filed for purposes of Section 18 of the Exchange Act.
Such certifications will not be deemed to be incorporated by reference into any filings under the Securities Act or the Exchange Act.
SIGNATURES
Pursuant
to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, this report has been signed below by the following
persons on behalf of the Company and in the capacities and on the date indicated.
Ecomax,
Inc. |
|
|
|
|
By: |
/s/
Raymond Chen |
|
|
Raymond
Chen |
|
|
Chief
Executive Officer, Director and Chairman of the Board of Directors |
|
|
(Principal
Executive Officer) |
|
|
Date:
November 1, 2023 |
|
|
|
|
By: |
/s/
Raymond Chen |
|
|
Raymond
Chen |
|
|
Chief
Financial Officer |
|
|
(Principal
Financial and Principal Accounting Officer) |
|
|
Date:
November 1, 2023 |
|
ECOMAX,
INC.
INDEX
TO FINANCIAL STATEMENTS
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM
To the Board of Directors and Stockholders
of Ecomax, Inc.
Opinion on the Financial Statements
We have audited the accompanying balance sheets of
Ecomax, Inc. (the “Company”) as of June 30, 2023 and the related statements of operations, stockholders’ deficiency,
and cash flows for the year then ended, and the related notes (collectively referred to as the “financial statements”). In
our opinion, the financial statements present fairly, in all material respects, the financial position of Ecomax, Inc. as of June 30,
2023 and the results of its operations and cash flows for the year then ended in conformity with accounting principles generally accepted
in the United States.
Basis for Opinion
These financial statements are the responsibility
of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our
audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”)
and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable
rules and regulations of the Securities and Exchange Commission and the PCAOB.
We conducted our audit in accordance with the standards
of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements
are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform,
an audit of its internal control over financial reporting. As part of our audit we are required to obtain an understanding of internal
control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal
control over financial reporting. Accordingly, we express no such opinion.
Our audit included performing procedures to assess
the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond
to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating
the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.
Going Concern Uncertainty
The accompanying financial statements referred to
above have been prepared assuming that the Company will continue as a going concern. As discussed in Note 3 to the financial statements,
the Company’s present financial situation raises substantial doubt about its ability to continue as a going concern. Management’s
plans in regard to this matter are also described in Note 3. The financial statements do not include any adjustments that might result
from the outcome of this uncertainty.
Critical Audit Matters
The critical audit matters communicated below are
matters arising from the current period audit of the financial statements that were communicated or required to be communicated to the
audit committee and that: (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially
challenging, subjective, or complex judgments. The communication of critical audit matters does not alter in any way our opinion on the
financial statements, taken as a whole, and we are not, by communicating the critical audit matters below, providing separate opinions
on the critical audit matters or on the accounts or disclosures to which they relate.
Revenue Recognition– Refer to Note 2
Critical Audit Matter Description
Revenue recognition was identified as the critical
audit matter due to fiscal year 2023 was the first year the Company began make sales since inception and it is the first time the Company
adopted ASC 606. Revenue recognized was significant to the financial statements as a whole. The sale is from a sole product.
How the Critical Audit Matter was Addressed in the
Audit:
Our principal audit procedures related to the Company’s
sales included:
|
1. |
Reviewed the Company’s revenue recognition process and ascertained the Company has adopted ASC 606. |
|
2. |
Performed detail testing on sales to ascertain sales are valid and accurate |
|
3. |
Performed sales cutoff procedures to verify sales are recorded in the proper period. |
|
4. |
Considered the adequacy of the disclosure in the financial statements in relation to sales. |
![](https://www.sec.gov/Archives/edgar/data/1008653/000149315223038969/form10-k_002.jpg)
Qi
CPA LLC
Valley Stream, New York
November 1, 2023
We have served as the Company’s auditor since
2023.
ECOMAX,
INC.
BALANCE
SHEETS
Balance
Sheets as of June 30, 2023 and 2022
| |
June 30, | | |
June 30, | |
| |
2023 | | |
2022 | |
ASSETS | |
| | | |
| | |
| |
| | | |
| | |
Current assets: | |
| | | |
| | |
Cash | |
$ | - | | |
$ | - | |
Accounts receivable | |
| 101,552 | | |
| - | |
Inventories | |
| 66,954 | | |
| | |
Total current assets | |
| 168,506 | | |
| - | |
| |
| | | |
| | |
TOTAL ASSETS | |
$ | 168,506 | | |
$ | - | |
| |
| | | |
| | |
LIABILITIES AND STOCKHOLDERS’ DEFICIT | |
| | | |
| | |
| |
| | | |
| | |
Current liabilities: | |
| | | |
| | |
Accounts payable - trade | |
$ | 17,422 | | |
$ | 3,250 | |
Note payable - related party | |
| 415,601 | | |
| 191,091 | |
Accrued interest related party | |
| 7,812 | | |
| 3,329 | |
Accured expenses | |
| 25,280 | | |
| 10,020 | |
Accrued expenses - related party | |
| - | | |
| - | |
Accured expenses | |
| 25,280 | | |
| 10,020 | |
| |
| | | |
| | |
Total current liabilities | |
| 466,116 | | |
| 207,690 | |
| |
| | | |
| | |
| |
| | | |
| | |
Stockholders’ deficit: | |
| | | |
| | |
Preferred stock, $0.0001 par value; 50,000,000 authorized; none issued and outstanding as of June 30, 2023 and 2022. | |
| - | | |
| - | |
Common stock, $0.0001 par value; 450,000,000 shares authorized; 2,380,958 issued and outstanding as of June 30, 2023 and 2022 | |
| 238 | | |
| 238 | |
Additional paid-in capital | |
| 286,524 | | |
| 286,524 | |
Accumulated deficit | |
| (584,372 | ) | |
| (494,452 | ) |
Total stockholders’ deficit | |
| (297,610 | ) | |
| (207,690 | ) |
| |
| | | |
| | |
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT) | |
$ | 168,506 | | |
$ | - | |
See Summary of Significant Accounting Policies and Notes to Financial Statements.
ECOMAX,
INC.
STATEMENTS
OF OPERATIONS
| |
2023 | | |
2022 | |
| |
Fiscal Year Ended June, 30 | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Revenues: | |
| | | |
| | |
Sales | |
$ | 424,391 | | |
$ | - | |
Cost of goods sold | |
| 315,612 | | |
| - | |
Gross profit | |
| 108,780 | | |
| - | |
| |
| | | |
| | |
Cost and expenses: | |
| | | |
| | |
Sales expenses | |
| 54,312 | | |
| | |
General and administrative | |
| 122,200 | | |
| 105,448 | |
Total operating expenses | |
| 176,512 | | |
| 105,448 | |
| |
| | | |
| | |
Other income and expenses | |
| | | |
| | |
| |
| | | |
| | |
Interest expenses | |
| 22,188 | | |
| 9,158 | |
Net loss | |
$ | (89,920 | ) | |
$ | (114,605 | ) |
| |
| | | |
| | |
Per common share - basic and diluted | |
| | | |
| | |
Basic and diluted net loss | |
$ | (0.04 | ) | |
$ | (0.05 | ) |
| |
| | | |
| | |
Weighted average shares | |
| | | |
| | |
Outstanding, basic and diluted | |
| 2,380,958 | | |
| 2,380,958 | |
See Summary of Significant Accounting Policies and Notes to Financial Statements.
ECOMAX,
INC.
STATEMENTS
OF STOCKHOLDERS’ DEFICIT
| |
Number of Shares | | |
Stated or Par Value | | |
Paid-in Capital | | |
Accumulated Deficit | | |
Total | |
| |
Common stock | | |
Additional | | |
| | |
| |
| |
Number of Shares | | |
Stated or Par Value | | |
Paid-in Capital | | |
Accumulated Deficit | | |
Total | |
Balance as of June 30, 2021 | |
| 2,380,958 | | |
$ | 238 | | |
$ | 286,524 | | |
$ | (379,847 | ) | |
$ | (93,085 | ) |
Net loss | |
| - | | |
| - | | |
| - | | |
| (114,605 | ) | |
| (114,605 | ) |
Balance as of June 30, 2022 | |
| 2,380,958 | | |
| 238 | | |
| 286,524 | | |
| (494,452 | ) | |
| (207,690 | ) |
| |
| | | |
| | | |
| - | | |
| | | |
| | |
Balance as of June 30, 2022 | |
| 2,380,958 | | |
$ | 238 | | |
$ | 286,524 | | |
$ | (494,452 | ) | |
$ | (207,690 | ) |
Net loss | |
| - | | |
| - | | |
| - | | |
| (89,920 | ) | |
| (89,920 | ) |
Balance as of June 30, 2023 | |
| 2,380,958 | | |
| 238 | | |
| 286,524 | | |
| (584,372 | ) | |
| (297,610 | ) |
See Summary of Significant Accounting Policies and Notes to Financial Statements.
ECOMAX,
INC.
STATEMENTS
OF CASH FLOWS
| |
2023 | | |
2022 | |
| |
Fiscal Year Ended | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Cash flows from operating activities: | |
| | | |
| | |
Net loss | |
$ | (89,920 | ) | |
$ | (114,605 | ) |
Adjustments to reconcile net loss to cash used in operating activities: | |
| | | |
| | |
Change in operating assets and liabilities: | |
| | | |
| | |
Accounts receivable | |
| (101,552 | ) | |
| | |
Inventories | |
| (66,954 | ) | |
| | |
Accounts payable and accrued liabilities | |
| 51,619 | | |
| (10,266 | ) |
Net cash used by operating activities | |
| (206,807 | ) | |
| (124,871 | ) |
| |
| | | |
| | |
Cash flows from financing activities: | |
| | | |
| | |
Advances from related party | |
| 206,807 | | |
| 124,871 | |
Net cash provided by financing activities | |
| 206,807 | | |
| 124,871 | |
| |
| | | |
| | |
Change in cash | |
| - | | |
| - | |
Cash at beginning of period | |
| - | | |
| - | |
Cash at end of period | |
$ | - | | |
$ | - | |
| |
| | | |
| | |
Non-cash investing and financing activities: | |
| | | |
| | |
Forgiveness of accrued interest, related party | |
$ | - | | |
$ | - | |
Forgiveness of advances, related party | |
$ | - | | |
$ | - | |
Forgiveness of convertible short-term notes, related party | |
$ | - | | |
$ | - | |
Accrued interest to debt | |
$ | 17,704 | | |
$ | 6,495 | |
See Summary of Significant Accounting Policies and Notes to Financial Statements.
Ecomax,
Inc.
Notes
to Financial Statements
June
30, 2023
Note
1. Organization and Nature of Business
Ecomax,
Inc., formerly Ecomat, Inc. (the “Company”) was incorporated on December 14, 1995 pursuant to the laws of the State of Delaware.
On February 9, 2007, the Company completed its change in domicile to Nevada. The Company used to operate a wet-cleaning process which
was one of the first environmentally sound solution to current dry-cleaning methods. Currently, the Company is actively engaging in the
distribution of personal healthcare products and nutrition supplements.
On
April 13, 2021 the Board of Directors (the “Board”) of the Company filed the following with the State of Nevada:
| ● | A
reverse stock split of common stock of one share for every ten (1-for-10) shares outstanding. |
| ● | A
change in name from Ecomat, Inc. to Ecomax, Inc.; |
| ● | An
increase in the authorized number of shares of capital stock from 75,000,000 to 500,000,000,
including 450,000,000 shares of common stock and 50,000,000 shares of preferred stock, and; |
All
share and per share information, including earnings per share, in this Form 10-K have been retroactively adjusted to reflect this reverse
stock split and certain items in prior period financial statements have been revised to conform to the current presentation.
Note
2. Summary of Significant Accounting Policies
Significant
Accounting Policies:
Use
of Estimates:
The
preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates
and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date
of the financial statement and the reported amounts of revenues and expenses during the reporting period. Actual results could differ
from the estimates.
Cash
and Cash Equivalents:
For
financial statement presentation purposes, the Company considers those short-term, highly liquid investments with original maturities
of three months or less to be cash or cash equivalents. There were no cash equivalents as of June 30, 2023 or June 30, 2022.
Property
and Equipment:
New
property and equipment are recorded at cost. Depreciation is computed using the straight-line method over the estimated useful
lives of the assets, generally 5 years. Expenditures for renewals and betterments are capitalized. Expenditures for minor items, repairs
and maintenance are charged to operations as incurred. Gain or loss upon sale or retirement due to obsolescence is reflected in the operating
results in the period the event takes place.
Inventories
Inventories
as of June 30, 2023 consist of 1,048 bottles of Rocitin NMN purchased from our Hong Kong supplier. Inventories are stated at the lower cost (first-in, first-out method) or market. The valuation of inventory requires the Company to estimate obsolescence, excess, and
slowing-moving inventories. The Company evaluates the recoverability of the inventory based on expected demand and market conditions.
No inventory write down was recorded in the periods presented.
Valuation
of Long-Lived Assets:
We
review the recoverability of our long-lived assets including equipment, goodwill and other intangible assets, when events or changes
in circumstances occur that indicate that the carrying value of the asset may not be recoverable. The assessment of possible impairment
is based on our ability to recover the carrying value of the asset from the expected future pre-tax cash flows (undiscounted and without
interest charges) of the related operations. If these cash flows are less than the carrying value of such asset, an impairment loss is
recognized for the difference between estimated fair value and carrying value. Our primary measure of fair value is based on discounted
cash flows. The measurement of impairment requires management to make estimates of these cash flows related to long-lived assets, as
well as other fair value determinations.
Stock
Based Compensation:
Stock-based
awards are accounted for using the fair value method in accordance with ASC 718, Share-Based Payments. Our primary type of share-based
compensation consists of stock options. We use the Black-Scholes option pricing model in valuing options. The inputs for the valuation
analysis of the options include the market value of the Company’s common stock, the estimated volatility of the Company’s
common stock, the exercise price of the warrants and the risk-free interest rate.
Fair
Value of Financial Instruments:
FASB
ASC 825, “Financial Instruments,” requires entities to disclose the fair value of financial instruments, both assets and
liabilities recognized and not recognized on the balance sheet, for which it is practicable to estimate fair value. FASB ASC 825 defines
fair value of a financial instrument as the amount at which the instrument could be exchanged in a current transaction between willing
parties. As of June 30, 2023 and June 30, 2022, the carrying value of certain financial instruments (cash and cash equivalents, accounts
payable and accrued expenses.) approximates fair value due to the short-term nature of the instruments or interest rates, which are comparable
with current rates.
Revenue
Recognition
It
is the Company’s policy that revenues from product sales are recognized in accordance with Accounting Standards Codification (“ASC
606”) “Revenue Recognition.” Five basic steps must be followed to recognize revenue; (1) Identify contract(s) with
a customer that creates enforceable rights and obligations; (2) Identify performance obligations in the contract, such as promises to
transfer goods or services to a customer; (3) Determine the transaction price, (i.e. the amount of consideration in a contract to which
an entity believes it is entitled in exchange for transferring promised goods or services to a customer); (4) Allocate the transaction
price to the performance obligations in the contract, which requires the Company to allocate the transaction price to each performance
obligation on the basis of the relative standalone selling prices of each distinct good or services promised in the contract; and (5)
Recognize revenue when (or as) the entity satisfies a performance obligation by transferring a promised good or service to a customer.
The amount of revenue recognized is the amount allocated to the satisfied performance obligation. Adoption of ASC 606 has not changed
the timing and nature of the Company’s revenue recognition and there has been no material effect on the Company’s consolidated
financial statements.
The Company engaged a supplier to purchase inventory. The supplier also stores, sells and distributes the goods on
the Company’s behalf. The selling price and cost are predetermined between the Company and the supplier. Any profits are shared 50/50
in accordance with the agreement. The Company retains control over the acquired goods, assumes the benefits and risks of the inventory, and has the
authority to establish prices. As such, the Company records revenue in gross amount as the principal under the arrangement.
Our
revenue (referred to in our financial statements as “Sales”) consists primarily of the sale of Rocitin NMN products for cash
or otherwise agreed-upon credit terms. Our customers consist primarily of wholesalers. Our revenue generating activities have a single
performance obligation and are recognized at the point in time when control transfers and our obligation has been fulfilled, which is
when the related goods are shipped or delivered to the customer, depending upon the method of distribution, and shipping terms. We have
elected to treat shipping as a fulfillment activity. Revenue is measured as the amount of consideration we expect to receive in exchange
for the sale of our product. The Company has no obligation to accept the return of products sold other than for replacement of damaged
products. Other than quantity price discounts negotiated with customers prior to billing and delivery (which are reflected as a reduction
in sales), the Company does not offer any sales incentives or other rebate arrangements to customers.
Earnings
per Common Share:
We
compute net income (loss) per share in accordance with ASC 260, Earning per Share. ASC 260 requires presentation of both basic and diluted
earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common
shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect
to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock
using the if-converted method. In computing Diluted EPS, the average stock price for the period is used in determining the number of
shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if
their effect is anti-dilutive.
Income
Taxes:
We
have adopted ASC 740, Accounting for Income Taxes. Pursuant to ASC 740, we are required to compute tax asset benefits for net operating
losses carried forward. The potential benefits of net operating losses have not been recognized in these financial statements because
the Company cannot be assured it is more likely than not it will utilize the net operating losses carried forward in future years.
We
must make certain estimates and judgments in determining income tax expense for financial statement purposes. These estimates and judgments
occur in the calculation of certain tax assets and liabilities, which arise from differences in the timing of recognition of revenue
and expense for tax and financial statement purposes.
Deferred
tax assets and liabilities are determined based on the differences between financial reporting and the tax basis of assets and liabilities
using the tax rates and laws in effect when the differences are expected to reverse. ASC 740 provides for the recognition of deferred
tax assets if realization of such assets is more likely than not to occur. Realization of our net deferred tax assets is dependent upon
our generating sufficient taxable income in future years in appropriate tax jurisdictions to realize benefit from the reversal of temporary
differences and from net operating loss, or NOL, carryforwards. We have determined it more likely than not that these timing differences
will not materialize and have provided a valuation allowance against substantially all of our net deferred tax asset.
Management
will continue to evaluate the realizability of the deferred tax asset and its related valuation allowance. If our assessment of the deferred
tax assets or the corresponding valuation allowance were to change, we would record the related adjustment to income during the period
in which we make the determination. Our tax rate may also vary based on our results and the mix of income or loss in domestic and foreign
tax jurisdictions in which we operate.
In
addition, the calculation of our tax liabilities involves dealing with uncertainties in the application of complex tax regulations. We
recognize liabilities for anticipated tax audit issues in the U.S. and other tax jurisdictions based on our estimate of whether, and
to the extent to which, additional taxes will be due. If we ultimately determine that payment of these amounts is unnecessary, we will
reverse the liability and recognize a tax benefit during the period in which we determine that the liability is no longer necessary.
We will record an additional charge in our provision for taxes in the period in which we determine that the recorded tax liability is
less than we expect the ultimate assessment to be.
ASC
740 which requires recognition of estimated income taxes payable or refundable on income tax returns for the current year and for the
estimated future tax effect attributable to temporary differences and carry-forwards. Measurement of deferred income tax is based on
enacted tax laws including tax rates, with the measurement of deferred income tax assets being reduced by available tax benefits not
expected to be realized.
Uncertain
Tax Positions:
The
provisions of ASC 740-10-25, “Accounting for Uncertainty in Income Taxes,” prescribe 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. This ASC also provides
guidance on the recognition 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, and related disclosures.
Our
federal and state income tax returns are open for fiscal years ending on or after June 30, 2007. We are not under examination by any
jurisdiction for any tax year. As of June 30, 2023, we had no material unrecognized tax benefits and no adjustments to liabilities or operations
were required under ASC 740.
Recently
Issued Accounting Pronouncements:
In
December 2019, the FASB issued ASU 2019-12 - Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. This ASU provides
an exception to the general methodology for calculating income taxes in an interim period when a year-to-date loss exceeds the anticipated
loss for the year. This update also (1) requires an entity to recognize a franchise tax (or similar tax) that is partially based on income
as an income-based tax and account for any incremental amount incurred as a non-income-based tax, (2) requires an entity to evaluate
when a step-up in the tax basis of goodwill should be considered part of the business combination in which goodwill was originally recognized
for accounting purposes and when it should be considered a separate transaction, and (3) requires that an entity reflect the effect of
an enacted change in tax laws or rates in the annual effective tax rate computation in the interim period that includes the enactment
date. The Company adopted this ASU on July 1, 2021. Upon adoption, there was no effect to the Company.
The
Company has considered all new accounting pronouncements and has concluded that there are no new pronouncements that may have a material
impact on results of operations, financial condition, or cash flows, based on current information.
Note
3. Going Concern
The
accompanying financial statements have been prepared assuming the Company will continue as a going concern. As of June 30, 2023, the
Company had no cash and negative working
capital of $297,610. For the
years ended June 30, 2023 and June 30, 2022, the Company had losses of $89,920
and $114,605,
respectively. These conditions raise substantial doubt about the Company’s ability to continue as a going concern for a
reasonable period of time. The future of the Company is dependent upon management’s success in its efforts and limited
resources to conduct the Company’s current business. These financial statements do not include any adjustments related to the
recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the
Company be unable to continue as a going concern.
Currently,
the Company obtain capital from a significant shareholder to meet its minimal operating expenses. If the current single business model
is not successful, we do not believe that we could succeed in raising additional capital from unrelated parties or to sustain our operations
without some strategic transaction, such as a business combination or merger. If we are unable to generate enough revenues to cover the
costs of operation, we expect that we would need to either continue to borrow funds from related party, or cease all operations and wind
down. Although we are currently evaluating our strategic alternatives with respect to all aspects of our business, we cannot assure you
that any actions that we take would raise or generate sufficient capital to fully address the uncertainties of our financial position.
Note 4. Accounts Receivable
The carrying value of accounts receivable is reduced
by an allowance that reflects the Company’s best estimate of the amounts that will not be collected. The Company makes estimations
of the collectability of accounts receivable. Many factors are considered in estimating the general allowance, including reviewing delinquent
accounts receivable, performing an aging analysis and a customer credit analysis, and analyzing historical bad debt records and current
economic trends.
Our accounts receivable consisted of $101,552
with no bad
debt allowance as of June 30, 2023 and nil as of June 30,
2022.
Note
5. Inventories
Our
inventories consisted of $66,954 of Rocitin NMN as of June 30, 2023 and nil as of June 30, 2022.
Note
6. Related Party Transactions
Advances
from related party:
On
March 31, 2021, we entered into a Loan Agreement with New York Listing Management Inc, or NYLM, a significant shareholder of the
Company, under which we are able to receive funding of up to $200,000 for general operating expenses from time-to-time as needed by
the Company (the “Loan Agreement”). The Loan Agreement bears an interest of 8%
per annum and shall be due and payable on a date 366 days from the date of the loan. On April 1, 2022, the Loan Agreement was
extended to March 31, 2023. On April 1, 2023, the Loan Agreement was re-signed. Under the new term, the loan has no expiration date
and is due on demand.
Since the Company does not have a bank account, purchases of inventory for sale are financed by the Loan Agreement
with its significant shareholder, NYLM. The Loan Agreement also gives the right to NYLM to collect cash receipts from sales of inventory
on the Company’s behalf based on a profit-sharing arrangement the Company has with Rocitin. For the year ended June 30, 2023, NYLM
financed the purchase of 6,000 bottles of Rocitin NMN for a total of $382,566 and collected $268,528 in cash receipts.
As
of June 30, 2023 and June 30, 2022 the outstanding balance on the Loan Agreement was $415,601
and $191,091,
with accrued interest of $7,812
and $3,329,
respectively. During the years ended June 30, 2023 and June 30, 2022, the Company borrowed $224,510
and $131,336,
respectively, under the Loan Agreement. During the years ended June 30, 2023 and June 30, 2022 the Company expensed interest of
$22,188
and $9,158,
respectively, related to the Loan Agreement.
Note
7. Income Taxes
We
have adopted ASC 740 which provides for the recognition of a deferred tax asset based upon the value the loss carry-forwards will have
to reduce future income taxes and management’s estimate of the probability of the realization of these tax benefits.
We
have a current operating loss carry-forward of $575,191. We have determined it more likely than not that these timing differences will
not materialize and have provided a valuation allowance against substantially all our net deferred tax asset.
Future
utilization of currently generated federal and state NOL and tax credit carry forwards may be subject to a substantial annual limitation
due to the ownership change limitations provided by the Internal Revenue Code of 1986, as amended and similar state provisions. The annual
limitation may result in the expiration of NOL and tax credit carry forwards before full utilization.
Schedule of Deferred Tax Assets
| |
June 30, 2023 | | |
June 30, 2022 | |
Individual components giving rise to the deferred tax assets are as follows: | |
| | | |
| | |
Future tax benefit arising from net operating loss carryovers | |
$ | 55,459 | | |
$ | 103,835 | |
Less valuation allowance | |
| (55,459 | ) | |
| (103,835 | ) |
Total deferred tax asset | |
$ | - | | |
$ | - | |
The
Company is not under examination by any jurisdiction for any tax year. Our federal and state income tax returns are open for fiscal years
ending on or after June 30, 2007.
Note
8. Stockholders’ Equity
Common
Stock
The
certificate of incorporation authorizes the issuance of 450,000,000 shares of common stock, par value $0.0001. All issued shares of common
stock are entitled to one vote per share of common stock. As of June 30, 2023, the Company has 2,380,958 shares of common stock issued
and outstanding.
During
the years ended June 30, 2023, and 2022, the Company did not issue any shares of common stock.
Preferred
Stock
The
certificate of incorporation authorizes the issuance of 50,000,000 shares of preferred stock with a par value of $0.0001 per share. None
are issued.
Stock
Based Compensation
There
were no grants of employee or non-employee stock or options in either fiscal period ended June 30, 2023 and 2022.
Note
9. Subsequent Events
The
Company’s management has performed subsequent events procedures through the date the financial statements were available to be
issued. There were no other subsequent events requiring adjustment to or disclosure in the consolidated financial statements.
Exhibit 31.1
CERTIFICATION
I, Raymond Chen, certify
that:
1. I have reviewed this report
on Form 10-K/A for the year ended June 30, 2023, of Ecomax, 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. The registrant’s
other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange
Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))
for the registrant and have:
a) Designed
such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure
that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those
entities, particularly during the period in which this report is being prepared;
b) Designed
such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision,
to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external
purposes in accordance with generally accepted accounting principles;
c) Evaluated
the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures as of the end of the period covered by this report based on such evaluation; and
d) Disclosed
in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s
most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected,
or is reasonably likely to materially affect, the registrant’s internal control over financial reporting.
5. The registrant’s
other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to
the registrant’s auditors and the audit committee of registrant’s Board of Directors (or persons performing the equivalent
function):
a) all
significant deficiencies and material weaknesses in the design or operation of internal controls 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: November 1, 2023
/s/ Raymond Chen |
|
Raymond Chen |
|
Chief Executive Officer |
|
Exhibit
31.2
CERTIFICATION
I,
Raymond Chen, certify that:
1.
I have reviewed this report on Form 10-K/A for the year ended June 30, 2023, of Ecomax, 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.
The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act
Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
a)
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others
within those entities, particularly during the period in which this report is being prepared;
b)
Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under
our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements
for external purposes in accordance with generally accepted accounting principles;
c)
Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions
about the effectiveness of the disclosure controls and procedures as of the end of the period covered by this report based on such evaluation;
and
d)
Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s
most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected,
or is reasonably likely to materially affect, the registrant’s internal control over financial reporting.
5.
The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over
financial reporting, to the registrant’s auditors and the audit committee of registrant’s Board of Directors (or persons
performing the equivalent function):
a)
all significant deficiencies and material weaknesses in the design or operation of internal controls 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:
November 1, 2023
/s/
Raymond Chen |
|
Raymond
Chen |
|
Chief
Financial Officer |
|
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
The
undersigned hereby certifies, in his capacity as an officer of Ecomax, Inc. (the “Company”), for the purposes of 18 U.S.C.
Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the best of his knowledge:
(1)
The Annual Report of the Company on Form 10-K/A for the year ended June 30, 2023, (the “Report”) fully complies with the requirements
of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
(2)
The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations
of the Company.
Date:
November 1, 2023
/s/
Raymond Chen |
|
Raymond Chen |
|
Chief Executive Officer |
|
A
signed original of this written statement required by Section 906 has been provided to Ecomax, Inc. and will be retained by Ecomax, Inc.
and furnished to the Securities and Exchange Commission or its staff upon request.
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
The
undersigned hereby certifies, in his capacity as an officer of Ecomax, Inc. (the “Company”), for the purposes of 18 U.S.C.
Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the best of his knowledge:
(1)
The Annual Report of the Company on Form 10-K/A for the year ended June 30, 2023, (the “Report”) fully complies with the requirements
of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
(2)
The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations
of the Company.
Date:
November 1, 2023
/s/
Raymond Chen |
|
Raymond
Chen |
|
Chief
Financial Officer |
|
A
signed original of this written statement required by Section 906 has been provided to Ecomax, Inc. and will be retained by Ecomax, Inc.
and furnished to the Securities and Exchange Commission or its staff upon request.
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Dec. 31, 2022 |
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the revenue recognition, the related party transactions and loan agreement with New York Listing Management Inc, a significant
shareholder of the Company (“NYLM”).
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|
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Entity File Number |
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|
|
|
Entity Registrant Name |
Ecomax,
Inc.
|
|
|
Entity Central Index Key |
0001008653
|
|
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Entity Tax Identification Number |
13-3865026
|
|
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NV
|
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630
Fifth Avenue
|
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Suite 2338
|
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New York
|
|
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Entity Address, State or Province |
NY
|
|
|
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10111
|
|
|
City Area Code |
(929)
|
|
|
Local Phone Number |
923-2740
|
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No
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Entity Voluntary Filers |
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CPA LLC
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v3.23.3
Balance Sheets - USD ($)
|
Jun. 30, 2023 |
Jun. 30, 2022 |
Current assets: |
|
|
Cash |
|
|
Accounts receivable |
101,552
|
|
Inventories |
66,954
|
|
Total current assets |
168,506
|
|
TOTAL ASSETS |
168,506
|
|
Current liabilities: |
|
|
Accounts payable - trade |
17,422
|
3,250
|
Accured expenses |
25,280
|
10,020
|
Total current liabilities |
466,116
|
207,690
|
Stockholders’ deficit: |
|
|
Preferred stock, $0.0001 par value; 50,000,000 authorized; none issued and outstanding as of June 30, 2023 and 2022. |
|
|
Common stock, $0.0001 par value; 450,000,000 shares authorized; 2,380,958 issued and outstanding as of June 30, 2023 and 2022 |
238
|
238
|
Additional paid-in capital |
286,524
|
286,524
|
Accumulated deficit |
(584,372)
|
(494,452)
|
Total stockholders’ deficit |
(297,610)
|
(207,690)
|
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT) |
168,506
|
|
Related Party [Member] |
|
|
Current liabilities: |
|
|
Note payable - related party |
415,601
|
191,091
|
Accrued interest related party |
7,812
|
3,329
|
Accured expenses |
|
|
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v3.23.3
Balance Sheets (Parenthetical) - $ / shares
|
Jun. 30, 2023 |
Jun. 30, 2022 |
Statement of Financial Position [Abstract] |
|
|
Preferred stock, par value |
$ 0.0001
|
$ 0.0001
|
Preferred stock, shares authorized |
50,000,000
|
50,000,000
|
Preferred stock, shares issued |
0
|
0
|
Preferred stock, shares outstanding |
0
|
0
|
Common stock, par value |
$ 0.0001
|
$ 0.0001
|
Common stock, shares authorized |
450,000,000
|
450,000,000
|
Common stock, shares issued |
2,380,958
|
2,380,958
|
Common stock, shares outstanding |
2,380,958
|
2,380,958
|
X |
- DefinitionFace amount or stated value per share of common stock.
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v3.23.3
Statements of Operations - USD ($)
|
12 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Revenues: |
|
|
Sales |
$ 424,391
|
|
Cost of goods sold |
315,612
|
|
Gross profit |
108,780
|
|
Cost and expenses: |
|
|
Sales expenses |
54,312
|
|
General and administrative |
122,200
|
105,448
|
Total operating expenses |
176,512
|
105,448
|
Other income and expenses |
|
|
Interest expenses |
22,188
|
9,158
|
Net loss |
$ (89,920)
|
$ (114,605)
|
Per common share - basic and diluted |
|
|
Basic net loss |
$ (0.04)
|
$ (0.05)
|
Diluted net loss |
$ (0.04)
|
$ (0.05)
|
Weighted average shares |
|
|
Outstanding, basic |
2,380,958
|
2,380,958
|
Outstanding, diluted |
2,380,958
|
2,380,958
|
X |
- DefinitionThe aggregate cost of goods produced and sold and services rendered during the reporting period.
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v3.23.3
Statements of Stockholders' Deficit - USD ($)
|
Common Stock [Member] |
Additional Paid-in Capital [Member] |
Retained Earnings [Member] |
Total |
Beginning balance, value at Jun. 30, 2021 |
$ 238
|
$ 286,524
|
$ (379,847)
|
$ (93,085)
|
Beginning balance, shares at Jun. 30, 2021 |
2,380,958
|
|
|
|
Net loss |
|
|
(114,605)
|
(114,605)
|
Ending balance, value at Jun. 30, 2022 |
$ 238
|
286,524
|
(494,452)
|
(207,690)
|
Ending balance, shares at Jun. 30, 2022 |
2,380,958
|
|
|
|
Net loss |
|
|
(89,920)
|
(89,920)
|
Ending balance, value at Jun. 30, 2023 |
$ 238
|
$ 286,524
|
$ (584,372)
|
$ (297,610)
|
Ending balance, shares at Jun. 30, 2023 |
2,380,958
|
|
|
|
X |
- DefinitionThe portion of profit or loss for the period, net of income taxes, which is attributable to the parent.
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v3.23.3
Statements of Cash Flows - USD ($)
|
12 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Cash flows from operating activities: |
|
|
Net loss |
$ (89,920)
|
$ (114,605)
|
Change in operating assets and liabilities: |
|
|
Accounts receivable |
(101,552)
|
|
Inventories |
(66,954)
|
|
Accounts payable and accrued liabilities |
51,619
|
(10,266)
|
Net cash used by operating activities |
(206,807)
|
(124,871)
|
Cash flows from financing activities: |
|
|
Advances from related party |
206,807
|
124,871
|
Net cash provided by financing activities |
206,807
|
124,871
|
Change in cash |
|
|
Cash at beginning of period |
|
|
Cash at end of period |
|
|
Non-cash investing and financing activities: |
|
|
Forgiveness of accrued interest, related party |
|
|
Forgiveness of advances, related party |
|
|
Forgiveness of convertible short-term notes, related party |
|
|
Accrued interest to debt |
$ 17,704
|
$ 6,495
|
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v3.23.3
Organization and Nature of Business
|
12 Months Ended |
Jun. 30, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
Organization and Nature of Business |
Note
1. Organization and Nature of Business
Ecomax,
Inc., formerly Ecomat, Inc. (the “Company”) was incorporated on December 14, 1995 pursuant to the laws of the State of Delaware.
On February 9, 2007, the Company completed its change in domicile to Nevada. The Company used to operate a wet-cleaning process which
was one of the first environmentally sound solution to current dry-cleaning methods. Currently, the Company is actively engaging in the
distribution of personal healthcare products and nutrition supplements.
On
April 13, 2021 the Board of Directors (the “Board”) of the Company filed the following with the State of Nevada:
| ● | A
reverse stock split of common stock of one share for every ten (1-for-10) shares outstanding. |
| ● | A
change in name from Ecomat, Inc. to Ecomax, Inc.; |
| ● | An
increase in the authorized number of shares of capital stock from 75,000,000 to 500,000,000,
including 450,000,000 shares of common stock and 50,000,000 shares of preferred stock, and; |
All
share and per share information, including earnings per share, in this Form 10-K have been retroactively adjusted to reflect this reverse
stock split and certain items in prior period financial statements have been revised to conform to the current presentation.
|
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v3.23.3
Summary of Significant Accounting Policies
|
12 Months Ended |
Jun. 30, 2023 |
Accounting Policies [Abstract] |
|
Summary of Significant Accounting Policies |
Note
2. Summary of Significant Accounting Policies
Significant
Accounting Policies:
Use
of Estimates:
The
preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates
and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date
of the financial statement and the reported amounts of revenues and expenses during the reporting period. Actual results could differ
from the estimates.
Cash
and Cash Equivalents:
For
financial statement presentation purposes, the Company considers those short-term, highly liquid investments with original maturities
of three months or less to be cash or cash equivalents. There were no cash equivalents as of June 30, 2023 or June 30, 2022.
Property
and Equipment:
New
property and equipment are recorded at cost. Depreciation is computed using the straight-line method over the estimated useful
lives of the assets, generally 5 years. Expenditures for renewals and betterments are capitalized. Expenditures for minor items, repairs
and maintenance are charged to operations as incurred. Gain or loss upon sale or retirement due to obsolescence is reflected in the operating
results in the period the event takes place.
Inventories
Inventories
as of June 30, 2023 consist of 1,048 bottles of Rocitin NMN purchased from our Hong Kong supplier. Inventories are stated at the lower cost (first-in, first-out method) or market. The valuation of inventory requires the Company to estimate obsolescence, excess, and
slowing-moving inventories. The Company evaluates the recoverability of the inventory based on expected demand and market conditions.
No inventory write down was recorded in the periods presented.
Valuation
of Long-Lived Assets:
We
review the recoverability of our long-lived assets including equipment, goodwill and other intangible assets, when events or changes
in circumstances occur that indicate that the carrying value of the asset may not be recoverable. The assessment of possible impairment
is based on our ability to recover the carrying value of the asset from the expected future pre-tax cash flows (undiscounted and without
interest charges) of the related operations. If these cash flows are less than the carrying value of such asset, an impairment loss is
recognized for the difference between estimated fair value and carrying value. Our primary measure of fair value is based on discounted
cash flows. The measurement of impairment requires management to make estimates of these cash flows related to long-lived assets, as
well as other fair value determinations.
Stock
Based Compensation:
Stock-based
awards are accounted for using the fair value method in accordance with ASC 718, Share-Based Payments. Our primary type of share-based
compensation consists of stock options. We use the Black-Scholes option pricing model in valuing options. The inputs for the valuation
analysis of the options include the market value of the Company’s common stock, the estimated volatility of the Company’s
common stock, the exercise price of the warrants and the risk-free interest rate.
Fair
Value of Financial Instruments:
FASB
ASC 825, “Financial Instruments,” requires entities to disclose the fair value of financial instruments, both assets and
liabilities recognized and not recognized on the balance sheet, for which it is practicable to estimate fair value. FASB ASC 825 defines
fair value of a financial instrument as the amount at which the instrument could be exchanged in a current transaction between willing
parties. As of June 30, 2023 and June 30, 2022, the carrying value of certain financial instruments (cash and cash equivalents, accounts
payable and accrued expenses.) approximates fair value due to the short-term nature of the instruments or interest rates, which are comparable
with current rates.
Revenue
Recognition
It
is the Company’s policy that revenues from product sales are recognized in accordance with Accounting Standards Codification (“ASC
606”) “Revenue Recognition.” Five basic steps must be followed to recognize revenue; (1) Identify contract(s) with
a customer that creates enforceable rights and obligations; (2) Identify performance obligations in the contract, such as promises to
transfer goods or services to a customer; (3) Determine the transaction price, (i.e. the amount of consideration in a contract to which
an entity believes it is entitled in exchange for transferring promised goods or services to a customer); (4) Allocate the transaction
price to the performance obligations in the contract, which requires the Company to allocate the transaction price to each performance
obligation on the basis of the relative standalone selling prices of each distinct good or services promised in the contract; and (5)
Recognize revenue when (or as) the entity satisfies a performance obligation by transferring a promised good or service to a customer.
The amount of revenue recognized is the amount allocated to the satisfied performance obligation. Adoption of ASC 606 has not changed
the timing and nature of the Company’s revenue recognition and there has been no material effect on the Company’s consolidated
financial statements.
The Company engaged a supplier to purchase inventory. The supplier also stores, sells and distributes the goods on
the Company’s behalf. The selling price and cost are predetermined between the Company and the supplier. Any profits are shared 50/50
in accordance with the agreement. The Company retains control over the acquired goods, assumes the benefits and risks of the inventory, and has the
authority to establish prices. As such, the Company records revenue in gross amount as the principal under the arrangement.
Our
revenue (referred to in our financial statements as “Sales”) consists primarily of the sale of Rocitin NMN products for cash
or otherwise agreed-upon credit terms. Our customers consist primarily of wholesalers. Our revenue generating activities have a single
performance obligation and are recognized at the point in time when control transfers and our obligation has been fulfilled, which is
when the related goods are shipped or delivered to the customer, depending upon the method of distribution, and shipping terms. We have
elected to treat shipping as a fulfillment activity. Revenue is measured as the amount of consideration we expect to receive in exchange
for the sale of our product. The Company has no obligation to accept the return of products sold other than for replacement of damaged
products. Other than quantity price discounts negotiated with customers prior to billing and delivery (which are reflected as a reduction
in sales), the Company does not offer any sales incentives or other rebate arrangements to customers.
Earnings
per Common Share:
We
compute net income (loss) per share in accordance with ASC 260, Earning per Share. ASC 260 requires presentation of both basic and diluted
earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common
shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect
to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock
using the if-converted method. In computing Diluted EPS, the average stock price for the period is used in determining the number of
shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if
their effect is anti-dilutive.
Income
Taxes:
We
have adopted ASC 740, Accounting for Income Taxes. Pursuant to ASC 740, we are required to compute tax asset benefits for net operating
losses carried forward. The potential benefits of net operating losses have not been recognized in these financial statements because
the Company cannot be assured it is more likely than not it will utilize the net operating losses carried forward in future years.
We
must make certain estimates and judgments in determining income tax expense for financial statement purposes. These estimates and judgments
occur in the calculation of certain tax assets and liabilities, which arise from differences in the timing of recognition of revenue
and expense for tax and financial statement purposes.
Deferred
tax assets and liabilities are determined based on the differences between financial reporting and the tax basis of assets and liabilities
using the tax rates and laws in effect when the differences are expected to reverse. ASC 740 provides for the recognition of deferred
tax assets if realization of such assets is more likely than not to occur. Realization of our net deferred tax assets is dependent upon
our generating sufficient taxable income in future years in appropriate tax jurisdictions to realize benefit from the reversal of temporary
differences and from net operating loss, or NOL, carryforwards. We have determined it more likely than not that these timing differences
will not materialize and have provided a valuation allowance against substantially all of our net deferred tax asset.
Management
will continue to evaluate the realizability of the deferred tax asset and its related valuation allowance. If our assessment of the deferred
tax assets or the corresponding valuation allowance were to change, we would record the related adjustment to income during the period
in which we make the determination. Our tax rate may also vary based on our results and the mix of income or loss in domestic and foreign
tax jurisdictions in which we operate.
In
addition, the calculation of our tax liabilities involves dealing with uncertainties in the application of complex tax regulations. We
recognize liabilities for anticipated tax audit issues in the U.S. and other tax jurisdictions based on our estimate of whether, and
to the extent to which, additional taxes will be due. If we ultimately determine that payment of these amounts is unnecessary, we will
reverse the liability and recognize a tax benefit during the period in which we determine that the liability is no longer necessary.
We will record an additional charge in our provision for taxes in the period in which we determine that the recorded tax liability is
less than we expect the ultimate assessment to be.
ASC
740 which requires recognition of estimated income taxes payable or refundable on income tax returns for the current year and for the
estimated future tax effect attributable to temporary differences and carry-forwards. Measurement of deferred income tax is based on
enacted tax laws including tax rates, with the measurement of deferred income tax assets being reduced by available tax benefits not
expected to be realized.
Uncertain
Tax Positions:
The
provisions of ASC 740-10-25, “Accounting for Uncertainty in Income Taxes,” prescribe 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. This ASC also provides
guidance on the recognition 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, and related disclosures.
Our
federal and state income tax returns are open for fiscal years ending on or after June 30, 2007. We are not under examination by any
jurisdiction for any tax year. As of June 30, 2023, we had no material unrecognized tax benefits and no adjustments to liabilities or operations
were required under ASC 740.
Recently
Issued Accounting Pronouncements:
In
December 2019, the FASB issued ASU 2019-12 - Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. This ASU provides
an exception to the general methodology for calculating income taxes in an interim period when a year-to-date loss exceeds the anticipated
loss for the year. This update also (1) requires an entity to recognize a franchise tax (or similar tax) that is partially based on income
as an income-based tax and account for any incremental amount incurred as a non-income-based tax, (2) requires an entity to evaluate
when a step-up in the tax basis of goodwill should be considered part of the business combination in which goodwill was originally recognized
for accounting purposes and when it should be considered a separate transaction, and (3) requires that an entity reflect the effect of
an enacted change in tax laws or rates in the annual effective tax rate computation in the interim period that includes the enactment
date. The Company adopted this ASU on July 1, 2021. Upon adoption, there was no effect to the Company.
The
Company has considered all new accounting pronouncements and has concluded that there are no new pronouncements that may have a material
impact on results of operations, financial condition, or cash flows, based on current information.
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- DefinitionThe entire disclosure for all significant accounting policies of the reporting entity.
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v3.23.3
Going Concern
|
12 Months Ended |
Jun. 30, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
Going Concern |
Note
3. Going Concern
The
accompanying financial statements have been prepared assuming the Company will continue as a going concern. As of June 30, 2023, the
Company had no cash and negative working
capital of $297,610. For the
years ended June 30, 2023 and June 30, 2022, the Company had losses of $89,920
and $114,605,
respectively. These conditions raise substantial doubt about the Company’s ability to continue as a going concern for a
reasonable period of time. The future of the Company is dependent upon management’s success in its efforts and limited
resources to conduct the Company’s current business. These financial statements do not include any adjustments related to the
recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the
Company be unable to continue as a going concern.
Currently,
the Company obtain capital from a significant shareholder to meet its minimal operating expenses. If the current single business model
is not successful, we do not believe that we could succeed in raising additional capital from unrelated parties or to sustain our operations
without some strategic transaction, such as a business combination or merger. If we are unable to generate enough revenues to cover the
costs of operation, we expect that we would need to either continue to borrow funds from related party, or cease all operations and wind
down. Although we are currently evaluating our strategic alternatives with respect to all aspects of our business, we cannot assure you
that any actions that we take would raise or generate sufficient capital to fully address the uncertainties of our financial position.
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- DefinitionThe entire disclosure when substantial doubt is raised about the ability to continue as a going concern. Includes, but is not limited to, principal conditions or events that raised substantial doubt about the ability to continue as a going concern, management's evaluation of the significance of those conditions or events in relation to the ability to meet its obligations, and management's plans that alleviated or are intended to mitigate the conditions or events that raise substantial doubt about the ability to continue as a going concern.
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v3.23.3
Accounts Receivable
|
12 Months Ended |
Jun. 30, 2023 |
Credit Loss [Abstract] |
|
Accounts Receivable |
Note 4. Accounts Receivable
The carrying value of accounts receivable is reduced
by an allowance that reflects the Company’s best estimate of the amounts that will not be collected. The Company makes estimations
of the collectability of accounts receivable. Many factors are considered in estimating the general allowance, including reviewing delinquent
accounts receivable, performing an aging analysis and a customer credit analysis, and analyzing historical bad debt records and current
economic trends.
Our accounts receivable consisted of $101,552
with no bad
debt allowance as of June 30, 2023 and nil as of June 30,
2022.
|
X |
- DefinitionThe entire disclosure for accounts receivable, contract receivable, receivable held-for-sale, and nontrade receivable.
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v3.23.3
X |
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- DefinitionThe entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory.
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v3.23.3
Related Party Transactions
|
12 Months Ended |
Jun. 30, 2023 |
Related Party Transactions [Abstract] |
|
Related Party Transactions |
Note
6. Related Party Transactions
Advances
from related party:
On
March 31, 2021, we entered into a Loan Agreement with New York Listing Management Inc, or NYLM, a significant shareholder of the
Company, under which we are able to receive funding of up to $200,000 for general operating expenses from time-to-time as needed by
the Company (the “Loan Agreement”). The Loan Agreement bears an interest of 8%
per annum and shall be due and payable on a date 366 days from the date of the loan. On April 1, 2022, the Loan Agreement was
extended to March 31, 2023. On April 1, 2023, the Loan Agreement was re-signed. Under the new term, the loan has no expiration date
and is due on demand.
Since the Company does not have a bank account, purchases of inventory for sale are financed by the Loan Agreement
with its significant shareholder, NYLM. The Loan Agreement also gives the right to NYLM to collect cash receipts from sales of inventory
on the Company’s behalf based on a profit-sharing arrangement the Company has with Rocitin. For the year ended June 30, 2023, NYLM
financed the purchase of 6,000 bottles of Rocitin NMN for a total of $382,566 and collected $268,528 in cash receipts.
As
of June 30, 2023 and June 30, 2022 the outstanding balance on the Loan Agreement was $415,601
and $191,091,
with accrued interest of $7,812
and $3,329,
respectively. During the years ended June 30, 2023 and June 30, 2022, the Company borrowed $224,510
and $131,336,
respectively, under the Loan Agreement. During the years ended June 30, 2023 and June 30, 2022 the Company expensed interest of
$22,188
and $9,158,
respectively, related to the Loan Agreement.
|
X |
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v3.23.3
Income Taxes
|
12 Months Ended |
Jun. 30, 2023 |
Income Tax Disclosure [Abstract] |
|
Income Taxes |
Note
7. Income Taxes
We
have adopted ASC 740 which provides for the recognition of a deferred tax asset based upon the value the loss carry-forwards will have
to reduce future income taxes and management’s estimate of the probability of the realization of these tax benefits.
We
have a current operating loss carry-forward of $575,191. We have determined it more likely than not that these timing differences will
not materialize and have provided a valuation allowance against substantially all our net deferred tax asset.
Future
utilization of currently generated federal and state NOL and tax credit carry forwards may be subject to a substantial annual limitation
due to the ownership change limitations provided by the Internal Revenue Code of 1986, as amended and similar state provisions. The annual
limitation may result in the expiration of NOL and tax credit carry forwards before full utilization.
Schedule of Deferred Tax Assets
| |
June 30, 2023 | | |
June 30, 2022 | |
Individual components giving rise to the deferred tax assets are as follows: | |
| | | |
| | |
Future tax benefit arising from net operating loss carryovers | |
$ | 55,459 | | |
$ | 103,835 | |
Less valuation allowance | |
| (55,459 | ) | |
| (103,835 | ) |
Total deferred tax asset | |
$ | - | | |
$ | - | |
The
Company is not under examination by any jurisdiction for any tax year. Our federal and state income tax returns are open for fiscal years
ending on or after June 30, 2007.
|
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- DefinitionThe entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.
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v3.23.3
Stockholders’ Equity
|
12 Months Ended |
Jun. 30, 2023 |
Equity [Abstract] |
|
Stockholders’ Equity |
Note
8. Stockholders’ Equity
Common
Stock
The
certificate of incorporation authorizes the issuance of 450,000,000 shares of common stock, par value $0.0001. All issued shares of common
stock are entitled to one vote per share of common stock. As of June 30, 2023, the Company has 2,380,958 shares of common stock issued
and outstanding.
During
the years ended June 30, 2023, and 2022, the Company did not issue any shares of common stock.
Preferred
Stock
The
certificate of incorporation authorizes the issuance of 50,000,000 shares of preferred stock with a par value of $0.0001 per share. None
are issued.
Stock
Based Compensation
There
were no grants of employee or non-employee stock or options in either fiscal period ended June 30, 2023 and 2022.
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v3.23.3
Subsequent Events
|
12 Months Ended |
Jun. 30, 2023 |
Subsequent Events [Abstract] |
|
Subsequent Events |
Note
9. Subsequent Events
The
Company’s management has performed subsequent events procedures through the date the financial statements were available to be
issued. There were no other subsequent events requiring adjustment to or disclosure in the consolidated financial statements.
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- DefinitionThe entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.
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v3.23.3
Summary of Significant Accounting Policies (Policies)
|
12 Months Ended |
Jun. 30, 2023 |
Accounting Policies [Abstract] |
|
Use of Estimates: |
Use
of Estimates:
The
preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates
and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date
of the financial statement and the reported amounts of revenues and expenses during the reporting period. Actual results could differ
from the estimates.
|
Cash and Cash Equivalents: |
Cash
and Cash Equivalents:
For
financial statement presentation purposes, the Company considers those short-term, highly liquid investments with original maturities
of three months or less to be cash or cash equivalents. There were no cash equivalents as of June 30, 2023 or June 30, 2022.
|
Property and Equipment: |
Property
and Equipment:
New
property and equipment are recorded at cost. Depreciation is computed using the straight-line method over the estimated useful
lives of the assets, generally 5 years. Expenditures for renewals and betterments are capitalized. Expenditures for minor items, repairs
and maintenance are charged to operations as incurred. Gain or loss upon sale or retirement due to obsolescence is reflected in the operating
results in the period the event takes place.
|
Inventories |
Inventories
Inventories
as of June 30, 2023 consist of 1,048 bottles of Rocitin NMN purchased from our Hong Kong supplier. Inventories are stated at the lower cost (first-in, first-out method) or market. The valuation of inventory requires the Company to estimate obsolescence, excess, and
slowing-moving inventories. The Company evaluates the recoverability of the inventory based on expected demand and market conditions.
No inventory write down was recorded in the periods presented.
|
Valuation of Long-Lived Assets: |
Valuation
of Long-Lived Assets:
We
review the recoverability of our long-lived assets including equipment, goodwill and other intangible assets, when events or changes
in circumstances occur that indicate that the carrying value of the asset may not be recoverable. The assessment of possible impairment
is based on our ability to recover the carrying value of the asset from the expected future pre-tax cash flows (undiscounted and without
interest charges) of the related operations. If these cash flows are less than the carrying value of such asset, an impairment loss is
recognized for the difference between estimated fair value and carrying value. Our primary measure of fair value is based on discounted
cash flows. The measurement of impairment requires management to make estimates of these cash flows related to long-lived assets, as
well as other fair value determinations.
|
Stock Based Compensation: |
Stock
Based Compensation:
Stock-based
awards are accounted for using the fair value method in accordance with ASC 718, Share-Based Payments. Our primary type of share-based
compensation consists of stock options. We use the Black-Scholes option pricing model in valuing options. The inputs for the valuation
analysis of the options include the market value of the Company’s common stock, the estimated volatility of the Company’s
common stock, the exercise price of the warrants and the risk-free interest rate.
|
Fair Value of Financial Instruments: |
Fair
Value of Financial Instruments:
FASB
ASC 825, “Financial Instruments,” requires entities to disclose the fair value of financial instruments, both assets and
liabilities recognized and not recognized on the balance sheet, for which it is practicable to estimate fair value. FASB ASC 825 defines
fair value of a financial instrument as the amount at which the instrument could be exchanged in a current transaction between willing
parties. As of June 30, 2023 and June 30, 2022, the carrying value of certain financial instruments (cash and cash equivalents, accounts
payable and accrued expenses.) approximates fair value due to the short-term nature of the instruments or interest rates, which are comparable
with current rates.
|
Revenue Recognition |
Revenue
Recognition
It
is the Company’s policy that revenues from product sales are recognized in accordance with Accounting Standards Codification (“ASC
606”) “Revenue Recognition.” Five basic steps must be followed to recognize revenue; (1) Identify contract(s) with
a customer that creates enforceable rights and obligations; (2) Identify performance obligations in the contract, such as promises to
transfer goods or services to a customer; (3) Determine the transaction price, (i.e. the amount of consideration in a contract to which
an entity believes it is entitled in exchange for transferring promised goods or services to a customer); (4) Allocate the transaction
price to the performance obligations in the contract, which requires the Company to allocate the transaction price to each performance
obligation on the basis of the relative standalone selling prices of each distinct good or services promised in the contract; and (5)
Recognize revenue when (or as) the entity satisfies a performance obligation by transferring a promised good or service to a customer.
The amount of revenue recognized is the amount allocated to the satisfied performance obligation. Adoption of ASC 606 has not changed
the timing and nature of the Company’s revenue recognition and there has been no material effect on the Company’s consolidated
financial statements.
The Company engaged a supplier to purchase inventory. The supplier also stores, sells and distributes the goods on
the Company’s behalf. The selling price and cost are predetermined between the Company and the supplier. Any profits are shared 50/50
in accordance with the agreement. The Company retains control over the acquired goods, assumes the benefits and risks of the inventory, and has the
authority to establish prices. As such, the Company records revenue in gross amount as the principal under the arrangement.
Our
revenue (referred to in our financial statements as “Sales”) consists primarily of the sale of Rocitin NMN products for cash
or otherwise agreed-upon credit terms. Our customers consist primarily of wholesalers. Our revenue generating activities have a single
performance obligation and are recognized at the point in time when control transfers and our obligation has been fulfilled, which is
when the related goods are shipped or delivered to the customer, depending upon the method of distribution, and shipping terms. We have
elected to treat shipping as a fulfillment activity. Revenue is measured as the amount of consideration we expect to receive in exchange
for the sale of our product. The Company has no obligation to accept the return of products sold other than for replacement of damaged
products. Other than quantity price discounts negotiated with customers prior to billing and delivery (which are reflected as a reduction
in sales), the Company does not offer any sales incentives or other rebate arrangements to customers.
|
Earnings per Common Share: |
Earnings
per Common Share:
We
compute net income (loss) per share in accordance with ASC 260, Earning per Share. ASC 260 requires presentation of both basic and diluted
earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common
shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect
to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock
using the if-converted method. In computing Diluted EPS, the average stock price for the period is used in determining the number of
shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if
their effect is anti-dilutive.
|
Income Taxes: |
Income
Taxes:
We
have adopted ASC 740, Accounting for Income Taxes. Pursuant to ASC 740, we are required to compute tax asset benefits for net operating
losses carried forward. The potential benefits of net operating losses have not been recognized in these financial statements because
the Company cannot be assured it is more likely than not it will utilize the net operating losses carried forward in future years.
We
must make certain estimates and judgments in determining income tax expense for financial statement purposes. These estimates and judgments
occur in the calculation of certain tax assets and liabilities, which arise from differences in the timing of recognition of revenue
and expense for tax and financial statement purposes.
Deferred
tax assets and liabilities are determined based on the differences between financial reporting and the tax basis of assets and liabilities
using the tax rates and laws in effect when the differences are expected to reverse. ASC 740 provides for the recognition of deferred
tax assets if realization of such assets is more likely than not to occur. Realization of our net deferred tax assets is dependent upon
our generating sufficient taxable income in future years in appropriate tax jurisdictions to realize benefit from the reversal of temporary
differences and from net operating loss, or NOL, carryforwards. We have determined it more likely than not that these timing differences
will not materialize and have provided a valuation allowance against substantially all of our net deferred tax asset.
Management
will continue to evaluate the realizability of the deferred tax asset and its related valuation allowance. If our assessment of the deferred
tax assets or the corresponding valuation allowance were to change, we would record the related adjustment to income during the period
in which we make the determination. Our tax rate may also vary based on our results and the mix of income or loss in domestic and foreign
tax jurisdictions in which we operate.
In
addition, the calculation of our tax liabilities involves dealing with uncertainties in the application of complex tax regulations. We
recognize liabilities for anticipated tax audit issues in the U.S. and other tax jurisdictions based on our estimate of whether, and
to the extent to which, additional taxes will be due. If we ultimately determine that payment of these amounts is unnecessary, we will
reverse the liability and recognize a tax benefit during the period in which we determine that the liability is no longer necessary.
We will record an additional charge in our provision for taxes in the period in which we determine that the recorded tax liability is
less than we expect the ultimate assessment to be.
ASC
740 which requires recognition of estimated income taxes payable or refundable on income tax returns for the current year and for the
estimated future tax effect attributable to temporary differences and carry-forwards. Measurement of deferred income tax is based on
enacted tax laws including tax rates, with the measurement of deferred income tax assets being reduced by available tax benefits not
expected to be realized.
|
Uncertain Tax Positions: |
Uncertain
Tax Positions:
The
provisions of ASC 740-10-25, “Accounting for Uncertainty in Income Taxes,” prescribe 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. This ASC also provides
guidance on the recognition 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, and related disclosures.
Our
federal and state income tax returns are open for fiscal years ending on or after June 30, 2007. We are not under examination by any
jurisdiction for any tax year. As of June 30, 2023, we had no material unrecognized tax benefits and no adjustments to liabilities or operations
were required under ASC 740.
|
Recently Issued Accounting Pronouncements: |
Recently
Issued Accounting Pronouncements:
In
December 2019, the FASB issued ASU 2019-12 - Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. This ASU provides
an exception to the general methodology for calculating income taxes in an interim period when a year-to-date loss exceeds the anticipated
loss for the year. This update also (1) requires an entity to recognize a franchise tax (or similar tax) that is partially based on income
as an income-based tax and account for any incremental amount incurred as a non-income-based tax, (2) requires an entity to evaluate
when a step-up in the tax basis of goodwill should be considered part of the business combination in which goodwill was originally recognized
for accounting purposes and when it should be considered a separate transaction, and (3) requires that an entity reflect the effect of
an enacted change in tax laws or rates in the annual effective tax rate computation in the interim period that includes the enactment
date. The Company adopted this ASU on July 1, 2021. Upon adoption, there was no effect to the Company.
The
Company has considered all new accounting pronouncements and has concluded that there are no new pronouncements that may have a material
impact on results of operations, financial condition, or cash flows, based on current information.
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v3.23.3
Income Taxes (Tables)
|
12 Months Ended |
Jun. 30, 2023 |
Income Tax Disclosure [Abstract] |
|
Schedule of Deferred Tax Assets |
Schedule of Deferred Tax Assets
| |
June 30, 2023 | | |
June 30, 2022 | |
Individual components giving rise to the deferred tax assets are as follows: | |
| | | |
| | |
Future tax benefit arising from net operating loss carryovers | |
$ | 55,459 | | |
$ | 103,835 | |
Less valuation allowance | |
| (55,459 | ) | |
| (103,835 | ) |
Total deferred tax asset | |
$ | - | | |
$ | - | |
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v3.23.3
Organization and Nature of Business (Details Narrative) - shares
|
Apr. 13, 2021 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Apr. 12, 2021 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
|
|
|
Reverse stock split description |
A
reverse stock split of common stock of one share for every ten (1-for-10) shares outstanding.
|
|
|
|
Capital stock, shares authorized |
500,000,000
|
|
|
75,000,000
|
Common stock, shares authorized |
450,000,000
|
450,000,000
|
450,000,000
|
|
Preferred stock, shares authorized |
50,000,000
|
50,000,000
|
50,000,000
|
|
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v3.23.3
Related Party Transactions (Details Narrative) - USD ($)
|
3 Months Ended |
12 Months Ended |
Mar. 31, 2021 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Related Party Transaction [Line Items] |
|
|
|
Operating Expenses |
|
$ 176,512
|
$ 105,448
|
Notes payable, related parties |
|
206,807
|
124,871
|
Interest expense |
|
22,188
|
9,158
|
Loan Agreement [Member] |
|
|
|
Related Party Transaction [Line Items] |
|
|
|
Purchase asset |
|
382,566
|
|
Cash receipts |
|
268,528
|
|
Notes payable, related parties |
|
224,510
|
131,336
|
Interest expense |
|
22,188
|
9,158
|
New York Listing Management Inc [Member] | Loan Agreement [Member] |
|
|
|
Related Party Transaction [Line Items] |
|
|
|
Operating Expenses |
$ 200,000
|
|
|
Interest rate |
8.00%
|
|
|
Related Party [Member] |
|
|
|
Related Party Transaction [Line Items] |
|
|
|
Advances to related parties |
|
415,601
|
191,091
|
Accrued interest |
|
$ 7,812
|
$ 3,329
|
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v3.23.3
Stockholders’ Equity (Details Narrative) - $ / shares
|
12 Months Ended |
|
Jun. 30, 2023 |
Jun. 30, 2022 |
Apr. 13, 2021 |
Subsidiary, Sale of Stock [Line Items] |
|
|
|
Common stock, shares authorized |
450,000,000
|
450,000,000
|
450,000,000
|
Common stock, par value |
$ 0.0001
|
$ 0.0001
|
|
Common stock, shares issued |
2,380,958
|
2,380,958
|
|
Common stock, shares outstanding |
2,380,958
|
2,380,958
|
|
Preferred stock, shares authorized |
50,000,000
|
50,000,000
|
50,000,000
|
Preferred stock, par value |
$ 0.0001
|
$ 0.0001
|
|
Preferred stock, shares issued |
0
|
0
|
|
Employee Stock [Member] |
|
|
|
Subsidiary, Sale of Stock [Line Items] |
|
|
|
Options granted during period |
0
|
0
|
|
Non Employee Stock [Member] |
|
|
|
Subsidiary, Sale of Stock [Line Items] |
|
|
|
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0
|
0
|
|
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na |
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X |
- Details
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us-gaap_SubsidiarySaleOfStockAxis=EMAX_NonEmployeeStockMember |
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Data Type: |
na |
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EcoMax (PK) (USOTC:EMAX)
Historical Stock Chart
From Aug 2024 to Sep 2024
EcoMax (PK) (USOTC:EMAX)
Historical Stock Chart
From Sep 2023 to Sep 2024