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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
10-Q
(Mark
One)
☒
QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the quarterly period ended October 31, 2023
OR
☐
TRANSACTION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
Commission
File No. 333-213698
BRILLIANT N.E.V. CORP.
(Exact
name of registrant as specified in its charter)
Nevada |
|
30-0944559 |
(State
or other jurisdiction of |
|
(I.R.S.
employer |
incorporation
or formation) |
|
Identification
No.) |
Room 805, West Building 4, Xintiandi Business Center,
Gongshu District, Hangzhou City, Zhejiang Province, China 95035
(Address
of principal executive offices) (Zip Code)
Registrants
telephone number, including area code: +86-189-1098-4577
Securities
registered pursuant to Section 12(b) of the Act:
None
Securities
registered pursuant to Section 12(g) of the Act:
None
Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during
the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject
to such filing requirements for the past 90 days. Yes ☒ No ☐
Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit such files). Yes ☐ No ☒
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company or an emerging growth company. See the definitions of large accelerated filer, accelerated filer,
non-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 is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☒ No ☐
As
of December 8, 2023, there were 153,105,464 shares of Common Stock, $0.001 par value per share, outstanding.
PART
I – FINANCIAL INFORMATION
BRILLIANT N.E.V.
CORP.
INDEX
TO FINANCIAL STATEMENTS
Item
1. Financial Statements
BRILLIANT
N.E.V. CORP.
BALANCE
SHEETS
| |
| | | |
| | |
ASSETS | |
October 31, 2023 | | |
July 31, 2023 | |
| |
| | | |
(Audited) | |
CURRENT ASSETS: | |
| | | |
| | |
Cash and cash equivalents | |
$ | 12,167 | | |
$ | 1,302 | |
Prepaid expenses | |
| — | | |
| — | |
Total current assets | |
| 12,167 | | |
| 1,302 | |
| |
| | | |
| | |
TOTAL ASSETS | |
$ | 12,167 | | |
$ | 1,302 | |
| |
| | | |
| | |
LIABILITIES AND STOCKHOLDERS DEFICIT | |
| | | |
| | |
CURRENT LIABILITIES: | |
| | | |
| | |
Accounts payable | |
$ | 7,003 | | |
$ | 2,321 | |
Advances - related party | |
| 23,782 | | |
| 4,382 | |
TOTAL CURRENT LIABILITIES | |
| 30,785 | | |
| 6,703 | |
| |
| | | |
| | |
TOTAL LIABILITIES | |
| 30,785 | | |
| 6,703 | |
| |
| | | |
| | |
Commitments and Contingencies | |
| — | | |
| — | |
| |
| | | |
| | |
STOCKHOLDERS DEFICIT | |
| | | |
| | |
Common Stock, 0.001 par value, authorized 345,000,000 shares, 153,105,464 shares issued and outstanding as of October 31, 2023 and July 31, 2023 | |
| 153,105 | | |
| 153,105 | |
Additional paid in capital | |
| 114,333 | | |
| 114,333 | |
Accumulated other comprehensive income (loss) | |
| — | | |
| — | |
Accumulated deficit | |
| (286,055 | ) | |
| (272,839 | ) |
TOTAL STOCKHOLDERS DEFICIT | |
| (18,617 | ) | |
| (5,401 | ) |
TOTAL LIABILITIES AND STOCKHOLDERS DEFICIT | |
$ | 12,167 | | |
$ | 1,302 | |
See
accompanying notes to the financial statements.
BRILLIANT
N.E.V CORP.
STATEMENTS
OF OPERATIONS
| |
| | | |
| | |
| |
For the three months ended Oct 31, | |
| |
2023 | | |
2022 (Consolidated) | |
Revenues | |
$ | — | | |
$ | — | |
Cost of goods sold | |
| — | | |
| — | |
Gross profit (loss) | |
| — | | |
| — | |
| |
| | | |
| | |
EXPENSES | |
| | | |
| | |
Professional fees | |
| 12,230 | | |
| 22,000 | |
General and administrative Expenses | |
| 987 | | |
| 4,898 | |
TOTAL OPERATING EXPENSES | |
| 13,216 | | |
| 26,898 | |
| |
| | | |
| | |
LOSS FROM CONTINUING OPERATIONS | |
| (13,216 | ) | |
| (26,898 | ) |
LOSS FROM DISCONTINUED OPERATIONS | |
| — | | |
| (66,325 | ) |
Provision for income taxes | |
| — | | |
| — | |
NET LOSS | |
$ | (13,216 | ) | |
$ | (93,223 | ) |
OTHER COMPREHENSIVE ITEM | |
| | | |
| | |
Foreign currency translation gain (loss) | |
| — | | |
| 23,155 | |
COMPREHENSIVE LOSS | |
$ | (13,216 | ) | |
$ | (70,068 | ) |
NET LOSS PER COMMON SHARE FROM CONTINUING OPERATIONS - BASIC & DILUTED | |
$ | (0.00 | ) | |
$ | (0.00 | ) |
| |
| | | |
| | |
NET LOSS PER COMMON SHARE FROM DISCONTINUED OPERATIONS - BASIC & DILUTED | |
$ | (0.00 | ) | |
$ | (0.00 | ) |
| |
| | | |
| | |
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC & DILUTED | |
| 153,105,464 | | |
| 153,105,464 | |
See
accompanying notes to the financial statements.
BRILLIANT
N.E.V CORP.
STATEMENTS
OF CHANGES IN SHAREHOLDERS DEFICIT
For
the three months ended October 31, 2023 and 2022
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
| | |
| | |
Accumulated | | |
| | |
| |
| |
| | |
Additional | | |
Other | | |
| | |
| |
| |
Common Stock | | |
Paid in | | |
Comprehensive | | |
Accumulated | | |
| |
| |
Shares | | |
Amount | | |
Capital | | |
Income(Loss) | | |
Deficit | | |
TOTAL | |
Balance, July 31, 2023 | |
| 153,105,464 | | |
$ | 153,105 | | |
$ | 114,333 | | |
$ | — | | |
$ | (272,839 | ) | |
$ | (5,401 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net Loss | |
| — | | |
| — | | |
| — | | |
| — | | |
| (13,216 | ) | |
| (13,216 | ) |
Balance, October 31, 2023 | |
| 153,105,464 | | |
$ | 153,105 | | |
$ | 114,333 | | |
$ | — | | |
$ | (286,055 | ) | |
$ | (18,617 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
(Consolidated) | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance, July 31, 2022 | |
| 153,105,464 | | |
$ | 153,105 | | |
$ | 213,251 | | |
$ | 12,058 | | |
$ | (876,571 | ) | |
$ | (498,157 | ) |
Currency translation | |
| — | | |
| — | | |
| — | | |
| 23,155 | | |
| — | | |
| 23,155 | |
Net loss – discontinued operations | |
| — | | |
| — | | |
| — | | |
| — | | |
| (66,325 | ) | |
| (66,325 | ) |
Net loss – continuing operations | |
| — | | |
| — | | |
| — | | |
| — | | |
| (26,898 | ) | |
| (26,898 | ) |
Balance, October 31, 2022 | |
| 153,105,464 | | |
$ | 153,105 | | |
$ | 213,251 | | |
$ | 35,213 | | |
$ | (969,794 | ) | |
$ | (568,225 | ) |
See
accompanying notes to the financial statements.
BRILLIANT
N.E.V CORP.
STATEMENTS
OF CASH FLOWS
| |
| | | |
| | |
| |
For the three months ended Oct 31, | |
| |
2023 | | |
2022 | |
OPERATING ACTIVITIES | |
| | |
(Consolidated) | |
Net loss from continuing operations | |
$ | (13,216 | ) | |
$ | (26,898 | ) |
Net loss from discontinued operations | |
| — | | |
| (66,325 | ) |
Adjustments to reconcile net cash used in operating activities: | |
| | | |
| | |
Right-of-use/lease liability adjustments | |
| — | | |
| 1,620 | |
Decrease in assets: | |
| | | |
| | |
Change in prepaid expenses | |
| — | | |
| 212 | |
Increase in liabilities: | |
| | | |
| | |
Accounts payable | |
| 4,682 | | |
| 8,508 | |
Increase in discontinued operations | |
| — | | |
| 13,606 | |
Net cash provided (used) in continuing operation activities | |
| (8,534 | ) | |
| (16,558 | ) |
Net cash provided (used) in discontinued operation activities | |
| — | | |
| (52,719 | ) |
| |
| | | |
| | |
FINANCING ACTIVITIES: | |
| | | |
| | |
Advances (debt adjustment)from related party - continuing operation | |
| 19,400 | | |
| 20,085 | |
Advances from related party - discontinued operation | |
| — | | |
| 49,605 | |
| |
| | | |
| | |
Total Net Cash Provided (used) by Financing Activities | |
| 19,400 | | |
| 69,690 | |
| |
| | | |
| | |
EFFECT OF EXCHANGE RATE CHANGE ON CASH | |
| — | | |
| (1,038 | ) |
| |
| | | |
| | |
NET INCREASE (DECREASE) IN CASH | |
| 10,866 | | |
| (625 | ) |
| |
| | | |
| | |
CASH AT BEGINNING OF YEAR | |
| 1,302 | | |
| 19,511 | |
CASH AT END OF THE PERIOD | |
| 12,167 | | |
| 18,887 | |
CASH AT END OF THE PERIOD – CONTINNUING OPERATIONS | |
| 12,167 | | |
| 4,962 | |
CASH AT END OF THE PERIOD – DISCONTINUED OPERATIONS | |
$ | — | | |
$ | 13,925 | |
| |
| | | |
| | |
Supplemental Cash flow Information: | |
| | | |
| | |
Interest Paid | |
$ | — | | |
$ | — | |
Taxes Paid | |
$ | — | | |
$ | — | |
| |
| | | |
| | |
Supplemental Disclosure of Non Cash Lease Activity: | |
| | | |
| | |
Recognition of Right of use asset | |
$ | — | | |
$ | — | |
Recognition of Lease liability | |
$ | — | | |
$ | — | |
See
accompanying notes to the financial statements.
BRILLIANT
N.E.V CORP.
NOTES
TO THE FINANCIAL STATEMENTS
JULY
31, 2023
NOTE
1 – ORGANIZATION AND NATURE OF BUSINESS
Brilliant
N.E.V. Corp. (Company) was incorporated on March 22, 2016 under the laws of the State of Nevada, USA. The Company initially
was formed for the purpose of producing and selling handcrafted soaps. Except where content requires, the Company includes its subsidiaries.
Brilliant
N.E.V. Corp. registered a wholly foreign-owned entity in Shanghai, China on April 13, 2020 named Shanghai Clancy Enterprise Management
Co., Ltd. (Shanghai Clancy). Shanghai Clancy registered a wholly-owned subsidiary in Beijing on
April 24, 2020. Its name is Beijing Clancy Information Technology Co., Ltd. (Beijing Clancy). The main business scope is technology
development, transfer, consultation, services and promotion.
From
August 1, 2020 to April 30, 2021, the Company business centered on providing IT services to a small number of clients. Beginning in May
2021, the Company terminated its IT services and re-focused its business operations to providing business consulting services to small
and median sized businesses. Management believes their prior business experience will enable them to assist small and medium sized companies
improve their operating efficiencies. The Company will charge its clients based on their performance. Management believes the new business
model will reduce internal overhead costs and potentially provide a larger market for its services.
In
June 2023, the Companys former major shareholder and sole director Mr. Xiangying Meng and other shareholders, entered into a stock purchase
agreement (SPA) with Mr. Guangzhe Su. Pursuant to the SPA, Mr. Guangzhe Su became the major shareholder and the Companys CEO. Due to
the ownership change and pursuant to the SPA, the Company ceased the operations of its China subsidiaries.
On
July 28, 2023, the Company changed its name from Clancy Corp. to Brilliant N.E.V. Corp. The Company amended its Articles of Incorporation
with the Nevada Secretary of State to effect the name change. It also has filed an Issuer Company-Related Action Notification Form with
FINRA to reflect the name change and applied for a new stock symbol.
In
October 2023, the Company, Shanghai Clancy, and Hongshan Yuanda Limited (a company owned by Mr. Meng, the current Chief Financial Officer
of the Company) entered an agreement to assign, transfer and convey all of its rights, titles and interest in and to Shanghai Clancy,
along with its ownership of Beijing Clancy (including all assets and liabilities of both companies), to Hongshan Yuanda Limited. The
effective date of this transfer is June 30, 2023. As of the date of transfer, Shanghai Clancy had no operations and no assets and all
liabilities were assigned to the transferee.
NOTE
2 – GOING CONCERN
The
accompanying financial statements have been prepared assuming that the Company will continue as a going concern. For the
three months ended October 31, 2023, the Company incurred loss, an accumulated deficit and experienced negative cash flow from operations.
These conditions raise substantial doubt about the Companys ability to continue as a going concern. The financial statements do
not include any adjustments that might result from the outcome of this uncertainty.
The
Covid-19 pandemic presents novel challenges and a chaotic business environment globally. The duration and intensity of the impact of
the Covid-19 to business entities differ geographically. Covid-19 has a limited impact on the Companys activities The impact on
the Companys result of operation and the financial statements was immaterial as of October 31, 2023.
NOTE
3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
BASIS
OF PRESENTATION.
The
accompanying unaudited condensed financial statements have been prepared by management in accordance with both accounting principles
generally accepted in the United States (GAAP), and the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Certain
information and note disclosures normally included in audited financial statements prepared in accordance with generally accepted accounting
principles have been condensed or omitted pursuant to those rules and regulations, although the Company believes that the disclosures
made are adequate to make the information not misleading.
In
the opinion of management, the balance sheet as of July 31, 2023, which has been derived from audited financial statements, and these
unaudited condensed financial statements reflect all normal and recurring adjustments considered necessary to state fairly the results
for the periods presented. The results for the period ended October 31, 2023 are not necessarily indicative of the results to be expected
for the entire fiscal year ending July 31, 2024 or for any future period.
These
unaudited condensed financial statements and notes thereto should be read in conjunction with the Managements Discussion and the
audited financial statements and notes thereto included in the Annual Report on Form 10-K for the year ended July 31, 2023.
Fiscal
year end
The
Companys year end is July 31st.
Use
of Estimates
The
preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the
date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could
differ from those estimates.
Income
Taxes
Income
taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities
are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using
the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on
available evidence, are not expected to be realized.
Revenue
Recognition
The
Company recognizes revenue in accordance with ASC 606, Revenue from Contracts. The core principle of ASC 606 is that an entity recognizes
revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity
expects to be entitled in exchange for those goods or services. An entity recognizes revenue in accordance with that core principle by
applying the following steps: Step 1: Identify the contract(s) with a customer Step 2: Identify the performance obligations in the contract
Step 3: Determine the transaction price Step 4: Allocate the transaction price to the performance obligations in the contract Step 5:
Recognize revenue when (or as) the entity satisfies a performance obligation.
Cash
and Cash Equivalents
Cash
and cash equivalents consist of all cash balances and highly liquid investments with original maturities of three months or less. Because
of short maturity of these investments, the carrying amounts approximate their fair values.
Concentration
of Credit Risk
The
Company is exposed to credit risk in the normal course of business, primarily related to cash and cash equivalents. The cash is deposited
in the institution insured by the Federal Deposit Insurance Corporation (FDIC). The Company has not experienced any losses in such accounts.
Leases
The
Company determines if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (ROU)
assets and operating lease liabilities in the balance sheets. Finance leases are included in finance lease ROU assets and finance lease
liabilities in the balance sheets.
ROU
assets represent the Companys right to use an underlying asset for the lease term and lease liabilities represent the Companys
obligation to make lease payments arising from the lease. Operating lease and finance lease ROU assets and liabilities recognized at
October 31, 2023 and July 31, 2023 based on the present value of lease payments over the lease term discounted using the rate implicit
in the lease. In cases where the implicit rate is not readily determinable, the Company uses its incremental borrowing rate based on
the information available at commencement date in determining the present value of lease payments. Lease expense for lease payments is
recognized on a straight-line basis over the lease term.
The
Company has elected not to recognize operating lease ROU assets and liabilities arising from short-term leases.
Reporting
Currency and Translation
The
financial statements of the Companys foreign subsidiaries are measured using the local currency, Renminbi (RMB),
as the functional currency; whereas the functional currency of Brilliant N.E.V. Corp. and reporting currency of the Company is the United
States dollar (USD or $).
The
Company has discontinued operations in China where the local currency of RMB was used to prepare the financial statements which were
translated into the Companys reporting currency, U.S. dollars. The local currency of RMB is the functional currency for the discontinued
operations outside the United States. Changes in the exchange rates between this currency and the Companys reporting currency,
are partially responsible for some of the periodic changes in the financial statements. Assets and liabilities of the Companys
foreign operations are translated into U.S. dollars at the spot rate in effect at the applicable reporting date. Revenues and expenses
of the Companys foreign discontinued operations are translated at the average exchange rate during the applicable period. The
resulting unrealized cumulative translation adjustment is recorded as a component of accumulated other comprehensive income (loss) in
stockholders deficit. Realized and unrealized transaction gains and losses generated by transactions denominated in a currency
different from the functional currency of the applicable entity are recorded in general and administrative expense in the period in which
they occur. For the three months ended October 31, 2023 and 2022 there were no realized or unrealized transaction gains and losses generated
by transactions denominated in a currency different from the functional currency of the applicable entities.
The
exchange rates used to translate amounts in RMB to USD for the purposes of preparing the financial statements were as follows:
Schedule of exchange rates | |
| | | |
| | |
| |
October 31, 2023 | | |
October 31, 2022 | |
Period end USD: RMB exchange rate | |
| N/A* | | |
| 7.18 | |
Average USD: RMB exchange rate | |
| N/A* | | |
| 7.06 | |
* | | The Company discontinued
its operations in China in June 2023. |
Foreign
Operations
All
of the Companys discontinued operations and assets are located in Beijing China. The Company may be adversely affected by possible
political or economic events in this country. The effect of these factors cannot be accurately predicted.
Basic
Income (Loss) Per Share
The
Company computes income (loss) per share in accordance with FASB ASC 260 Earnings per Share. Basic (loss) per share
is computed by dividing net income (loss) available to common stockholders by the weighted average number of outstanding common shares
during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period.
Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. As of October 31, 2023, and July
31, 2023, there were no potentially dilutive equity instruments issued or outstanding.
Comprehensive
Income
The
Company follows Financial Accounting Standards Board Accounting Standards Codification (FASB ASC) 220, Comprehensive
Income, in reporting comprehensive income. Comprehensive income is a more inclusive financial reporting methodology that includes
disclosure of certain financial information that historically has not been recognized in the calculation of net income. The Company has
one item of other comprehensive income, consisting of a foreign translation adjustment; however, the translation adjustment was immaterial
for the three months ended October 31, 2023 and 2022.
Financial
Instruments
The
carrying value of the Companys short-term financial instruments, such as accounts payable and advances, approximates their fair
values because of their short maturities.
Stock-Based
Compensation
Stock-based
compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option
plan and has not granted any stock options.
Recently
Adopted Accounting Pronouncements
As
of October 31, 2023, there are no recently issued accounting standards not yet adopted which would have a material effect on the Companys financial statements.
NOTE
4 – DISCONTINUED OPERATIONS
In
June 2023, the Companys former major shareholder and sole director Mr. Xiangying Meng along with other shareholders, entered into a
stock purchase agreement (SPA) with Mr. Guangzhe Su. Pursuant to the SPA, Mr. Guangzhe Su became the major shareholder and the Companys
CEO. Due to the ownership change and pursuant to the SPA, the Company ceased the operations of its China subsidiaries in June 2023.
The
following table presents the components of discontinued operations in relation to the China subsidiaries reported in the statements of
operations:
Schedule of components of discontinued operations | |
| | | |
| | |
| |
Three Months Ended October 31, | |
| |
2023 | | |
2022 | |
Net Sales | |
| — | | |
| — | |
Operating costs and expenses | |
| — | | |
| 66,337 | |
Other income (loss) | |
| — | | |
| 13 | |
Income (loss) before income taxes, loss on equity investment, and non-controlling interest | |
| — | | |
| (66,324 | ) |
Income tax | |
| — | | |
| — | |
Income (loss) from discontinued operations | |
| — | | |
| (66,324 | ) |
| |
| | | |
| | |
Comprehensive income statement | |
| | | |
| | |
Net income (loss) from discontinued operations | |
| — | | |
| (66,324 | ) |
Foreign currency translation gain | |
| — | | |
| 23,155 | |
Total comprehensive income (loss) from discontinued operations | |
| — | | |
| (43,169 | ) |
NOTE
5 – COMMITMENTS AND CONTINGENCIES
On
October 19, 2017 the Company entered into a five-year rental agreement for a $540 monthly fee, starting on November 1, 2017. Leased Premise
with the area of 74 square meters is located at 8 Stasinou Ave, Lefkosia 1060, Nicosia, Cyprus.
Due
to the adoption of the new lease standard under the optional transition method which allows the entity to apply the new lease standard
at the adoption date, the Company has capitalized the present value of the minimum lease payments commencing August 1, 2019, using an
estimated incremental borrowing rate of 6%. The minimum lease payments do not include common area annual expenses which are considered
to be non-lease components.
Because
of the ownership change in June 2019, the Company did not use the premise anymore and no payments were made. But the Company adopted
ASC 842 accounting for leases and continued to accumulated lease liabilities up to the quarter ended July 31, 2023. Due to the ownership
change and pursuant to the SPA, the former major shareholder assumed the accumulated lease liabilities of $21,060.
On
May 26, 2020, the Company entered into a three-year rental agreement for a 32,000 RMB per month. The office is located on the second
floor of BYD 4S shop, No 56, Dongsihuan South Road, Chaoyang District, Beijing. In May 2020, the Company paid 480,000RMB ($67,306) including
the first year rent of 384,000 RMB ($53,845) and three month rent of 96,000 RMB ($13,461) as the security deposit. In May 2021, the Company
paid 384,000 RMB ($60,300) for the second year. In June 2022, the Company paid 384,000 RMB ($59,170) for the third and final year. Due
to the adoption of the new lease standard under the optional transition method which allows the entity to apply the new lease standard
at the adoption date, the Company has capitalized the present value of the minimum lease payments commencing August 1, 2019, using an
estimated incremental borrowing rate of 6%. The minimum lease payments do not include common area annual expenses which are considered
to be non-lease components.
Total
lease expense under operating leases for the three months ended October 31, 2023 and 2022 were $0 and $21,060, respectively.
As
of October 31, 2023 and July 31, 2023, both leases ended and there were no lease Right of Use assets.
NOTE
6 – RELATED PARTY TRANSACTIONS
The
Companys former major shareholder and now Chief Financial Officer has been funding the Company for its operations on an as needed
basis. For the three months ended October 31, 2022, the Company received $69,690, including $20,085 for the continuing operations and
$49,605 for the discontinued operations. During the three ended October 31, 2023, the former major shareholder and now Chief Financial
Officer loaned the Company $19,400. As of October 31,
2023 and July 31, 2023, the Company owed the former major shareholder and now Chief Financial Officer $23,782 and $4,382, respectively.
This loan is unsecured, non-interest bearing and due on demand.
NOTE
7 - RESEARCH AND DEVELOPMENT EXPENSE
The
Company incurred significant expenses in research and development (R&D). For the three months ended October 31, 2023 and 2022, the
R&D expenses were $0 and $26,425, respectively.
NOTE
8 – GENERAL AND ADMINISTRATIVE EXPENSES (G&A)
The
general and administrative expenses contain the following – continuing operations:
Schedule of general and administrative expenses | |
| | | |
| | |
| |
For the three months ended Oct 31, | |
Description | |
2023 | | |
2022 | |
Payroll and payroll tax expenses | |
$ | — | | |
| — | |
Professional fees | |
| 12,230 | | |
| 22,000 | |
Lease expenses | |
| — | | |
| 1,620 | |
Other G&A | |
| 987 | | |
| 3,278 | |
Total | |
$ | 13,216 | | |
$ | 26,898 | |
The
general and administrative expenses contain the following – discontinued operations:
| |
For the year ended July 31, | |
Description | |
2023 | | |
2022 | |
Payroll and payroll tax expenses | |
$ | — | | |
| 26,266 | |
Professional fees | |
| — | | |
| — | |
Lease expenses | |
| — | | |
| 13,606 | |
Other G&A | |
| — | | |
| 40 | |
Total | |
$ | — | | |
$ | 39,912 | |
NOTE
9 – INCOME TAXES
The
Company utilizes the asset and liability method of accounting for income taxes in accordance with FASB ASC 740, Income Taxes.
Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current period and (ii)
deferred tax consequences of temporary differences resulting from matters that have been recognized in an entitys financial
statements or tax returns. Deferred tax assets also include the prior years net operating losses (NOL) carried forward.
Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those
temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates
is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce
the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some
portion or all of the deferred tax assets will not be realized.
The
Company is subject to income taxes by entity on income arising in or derived from the tax jurisdiction in which each entity is domiciled. The
Companys PRC subsidiaries file their income tax returns online with PRC tax authorities. The Company conducts all of its businesses
through its subsidiaries and affiliated entities, principally in the PRC.
The
Companys US parent company was incorporated in the US and is subject to U.S. income tax rate of 21% and files U.S. federal income
tax return. As of October 31, 2023, the US entity had net operating loss carry forwards for income tax purpose of $286,055. The
ultimate realization of deferred tax assets is dependent upon the Companys future generation of taxable income during the periods
in which temporary differences representing net future deductible amounts become deductible. Management considers the scheduled reversal
of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. After consideration
of all the information available, management believes that significant uncertainty exists with respect to future realization of the deferred
tax assets due to the Companys US parent companys limited operating history and continuous loss, and has therefore established
a full valuation allowance as of October 31, 2023.
The
Companys wholly owned Chinese subsidiary Shanghai Clancy is a wholly foreign-owned entity (WFOE). Shanghai Clancy
had no business activity from inception through July 31, 2022. The Companys second tier WOFE subsidiary, Beijing Clancy, is subject
to the reduced PRC income tax rate as follows as per Caishui (2019) No. 13 issued by General Administration of Taxation, Ministry of
Finance of PRC in January 2019: if the annual taxable income of small enterprises does not exceed RMB 1 million ($152,000), only 25%
of such taxable income is required for paying the income tax at an income tax rate of 20% (equivalent to 5% of the total taxable income);
if the annual taxable income of small enterprises is between RMB 1 million ($152,000) and RMB 3 million ($456,000), only 50% of such
taxable income is required for paying the income tax at an income tax rate of 20% (equivalent to 10% of the total taxable income). This
tax-reduced policy is effective for the period from January 1, 2019 through December 31, 2022. Beijing Clancy did not have taxable income
for year ending July 31, 2023. Tax losses of the operating subsidiaries of the Company may be carried forward for five years in China.
Due
to the discontinuation of the Chinese subsidiaries, the NOL does not have any impact to the Company as of October 31, 2023.
NOTE
10 - SHARES ISSUED FOR EQUITY FINANCING
In
December 2020, the Company issued 150,000,000 shares of common stock of the Company to five individuals including the Companys
CEO, at $0.002 per share. The Company received proceeds of $300,000 from this private placement. As of October 31, 2023 and July 31,
2023, the shares issued and outstanding were 153,105,464.
NOTE
11 - SUBSEQUENT EVENTS
Management
has evaluated subsequent events through the date of filing the financial statements with the Securities and Exchange Commission, the
date the financial statements were available to be issued. Management is not aware of any reportable events that occurred subsequent
to the balance sheet date up to the date of filing this report.
Item
2. Managements Discussion and Analysis of Financial Condition and Results of Operations
Forward-Looking
Statements
Certain
statements made in this quarterly report on Form 10-Q are forward-looking statements in regard to the plans and objectives
of management for future operations. Such statements involve known and unknown risks, uncertainties and other factors that may cause
actual results, performance or achievements of the registrant to be materially different from any future results, performance or achievements
expressed or implied by such forward-looking statements. The forward-looking statements included herein are based on current expectations
that involve numerous risks and uncertainties. The Companys plans and objectives are based, in part, on assumptions involving
the continued expansion of business. Assumptions relating to the foregoing involve judgments with respect to, among other things, future
economic, competitive and market conditions and future business decisions, all of which are difficult or impossible to predict accurately
and many of which are beyond the control of the Company. Although the Company believes its assumptions underlying the forward-looking
statements are reasonable, any of the assumptions could prove inaccurate and, therefore, there can be no assurance the forward-looking
statements included in this quarterly report will prove to be accurate. In light of the significant uncertainties inherent in the forward-looking
statements included herein, the inclusion of such information should not be regarded as a representation by the registrant or any other
person that the objectives and plans of the registrant will be achieved.
Substantial
risks exist with respect to an investment in the Company. These risks include but are not limited to, those factors discussed in our
Annual Report on Form 10-K for the fiscal year ended July 31, 2023, filed with the Securities and Exchange Commission (Commission)
on October 31, 2023. More broadly, these factors include, but are not limited to:
|
● |
We
have incurred significant losses and expect to incur future losses; |
|
● |
Our
current financial condition and immediate need for capital; |
|
● |
Potential
significant dilution resulting from the issuance of new securities for any funding, debt conversion or any business combination;
and |
|
● |
We
are a penny stock company. |
Description
of Business
Brilliant
N.E.V. Corp. (The Company) was incorporated on March 22, 2016 under the laws of the State of Nevada, USA. The Company initially
was formed for the purpose of producing and selling handcrafted soaps.
On
April 13, 2020, the Company registered Shanghai Clancy Enterprise Management Co., Ltd. (Shanghai Clancy) as a wholly foreign-owned entity
and as a wholly owned subsidiary in Shanghai, China. Shanghai Clancy had no business activity from inception through June 30, 2023. On
April 24, 2020, Shanghai Clancy registered Beijing Clancy Information Technology Co., Ltd. (Beijing Clancy) in Beijing as its wholly-owned
subsidiary and a second tier subsidiary of the Company.
From
August 1, 2020 to April 30, 2021, the Company business centered on providing IT services to a small number of clients. In
May 2021, the Company ceased its IT services and re-focused its operations to provide marketing services to small and median sized businesses.
Brilliant N.E.V. Corp. was a product marketing consulting firm that provides product marketing consulting services to clients. The Company developed
marketing programs and strategies in line with customer needs. Our marketing programs was designed to provide clients with detailed
analysis on the market data in their industry, including historical data. We also assisted clients expand their marketing communication
channels including but not limited to advertisements in the business journals, electronical communication tools such as WeChat marketing
programs, etc. We charge an agreed upon fee based on technical difficulties and the marketing reach of the programs. During the fourth
quarter of fiscal 2022, we terminated this business.
In
June 2023, the Companys former major shareholder and sole director Mr. Xiangying Meng, entered into a stock purchase agreement (SPA)
with Mr. Guangzhe Su. Pursuant to the SPA, Mr. Guangzhe Su became the major shareholder and the Companys CEO. Due to the ownership change
and pursuant to the SPA, the Company ceased the operations of its China subsidiaries.
On
July 28, 2023, the Company changed its name from Clancy Corp. to Brilliant N.E.V. Corp. The Company amended its Articles of Incorporation
with the Nevada Secretary of State to effect the name change. It also has filed an Issuer Company-Related Action Notification Form with
FINRA to reflect the name change and applied for a new stock symbol.
In
October 2023, the Company, Shanghai Clancy, and Hongshan Yuanda Limited (a company owned by Mr. Meng, the current Chief Financial Officer
of the Company) entered an agreement to assign, transfer and convey all of its rights, titles and interest in and to Shanghai Clancy,
along with its ownership of Beijing Clancy (including all assets and liabilities of both companies), to Hongshan Yuanda Limited. The
effective date of this transfer is June 30, 2023. As of the date of transfer, Shanghai Clancy had no operations and no assets and all
liabilities were assigned to the transferee.
Results
of Operations
Revenues.
For
the three months ended October 31, 2023 and 2022, the Company had no revenues.
Costs
of Revenues
For
the three months ended October 31, 2023 and 2022, the Company had no cost of goods sold as we did not have any revenues for the respective
periods.
Operating
Expenses
For
the three months ended October 31, 2023, the Company had total operating expenses of $13,216 consisting of $12,230 of professional fees
and $987 of general and administrative expenses.
For
the three months ended October 31, 2022, the Company had total operating expenses of $93,223, including operating expenses of $26,898
from continuing operations and $66,325 from discontinued operations. The operating expenses of $26,898 from continuing operations consist
of $22,000 professional fees, $0 of research and development and $4,898 of general and administrative expenses. The operating expenses
of $66,325 from discontinued operations consist of $0 of professional fees, $26,425 in research and development (R&D), $39,912 in
general and administrative expenses and interest income of $13.
The
decrease of $80,007 in operating expenses was due to the discontinuation of the Companys business in China in June 2023.
Net
Loss
For
the three months ended October 31, 2023 and 2022, the Company had net losses of $13,216 and $93,223, respectively, for the reasons discussed
above.
Liquidity
and Capital Resources
The
Company had $12,167 and $1,302 in cash and cash equivalents as of October 31, 2023 and July 31, 2023, respectively.
As
of October 31, 2023 and July 31, 2023, the Company had working capital deficit of $18,617 and $5,401, respectively. The increase in working
capital deficit was due to net loss for the current period.
The
Company can provide no assurances that it can continue to satisfy its cash requirements for at least the next twelve months.
The
following is a summary of the Companys cash flows from operating and financing activities for the three months ended October 31,
2023 and 2022:
| |
Three Months Ended October 31, 2023 | | |
Three Months Ended October 31, 2022 | |
Net Cash Used From Operating Activities – Continuing Operations | |
$ | (8,534 | ) | |
$ | (16,558 | ) |
Net Cash Used From Operating Activities – Discontinued Operations | |
| — | | |
| (52,719 | ) |
Net Cash Provided (adjustment) From Financing Activities – Continuing Operations | |
$ | 19,400 | | |
$ | 20,085 | |
Net Cash Provided From Financing Activities – Discontinued Operations | |
| — | | |
| 49,605 | |
Effect of exchange rate change on cash | |
$ | — | | |
$ | (1,038 | ) |
Net Change in Cash | |
$ | 10,866 | | |
$ | (625 | ) |
Operating
Activities
During
the three months ended October 31, 2023, the Company had a net loss of $13,216 and after adjusting for increase of $4,682 in accounts
payable, resulted in net cash of $8,534 used from continuing operations. By comparison, during the three months ended October 31, 2022,
the Company had used $69,277 in operating activities, $16,558 used in continuing operations and $52,719 used in discontinued operations.
Financing
Activities
During
the three months ended October 31, 2023, the Company received $19,400 from the advances from the related party. By comparison, during
the three months ended October 31, 2022, the Company received $20,085 of proceeds from continuing operations and $49,605 from discontinued
operations. The significant change in financing activities was due to the ownership change in June 2023 and the discontinuation of its
China operations.
Our
financial statements reflect the fact that we do not have sufficient revenue to cover expenses. We are at present under-capitalized.
The Company is dependent upon the receipt of capital investment or other financing to fund its ongoing operations and to execute its
business plan of seeking a combination with a private operating company. In addition, the Company is dependent upon certain related parties
to provide continued funding and capital resources. If continued funding and capital resources are unavailable at reasonable terms, the
Company may not be able to implement its plan of operations.
Basis
of presentation
The
accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States
of America. The Companys year end is July 31.
Use
of Estimates
The
preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the
date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could
differ from those estimates.
Cash
and Cash Equivalents
The
Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company
had $12,167 in cash and equivalents as of October 31, 2023 and $1,302 as of July 31, 2023.
Depreciation,
Amortization, and Capitalization
The
Company records depreciation and amortization when appropriate using straight-line balance method over the estimated useful life of the
assets. The Company establishes capitalization policy of its assets based on dollar amount that are more than $1,000 in value or if its
estimated useful life exceeds one year. We estimate that the useful life of our equipment is 3 years. Expenditures for maintenance and
repairs are charged to expense as incurred. Additions, major renewals and replacements that increase the propertys useful life
are capitalized. Property sold or retired, together with the related accumulated depreciation is removed from the appropriated accounts
and the resultant gain or loss is included in net income.
Income
Taxes
Income
taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities
are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using
the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on
available evidence, are not expected to be realized.
Fair
Value of Financial Instruments
ASC
topic 820 Fair Value Measurements and Disclosures establishes a three-tier fair value hierarchy, which prioritizes the
inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring
fair value are observable in the market.
These
tiers include:
Level
1: |
defined
as observable inputs such as quoted prices in active markets; |
|
|
Level
2: |
defined
as inputs other than quoted prices in active markets that are either directly or indirectly observable; and |
|
|
Level
3: |
defined
as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. |
The
carrying value of cash and the Companys loan from shareholder approximates its fair value due to their short-term maturity.
Revenue
Recognition
The
Company recognizes revenue in accordance with ASC 606, Revenue from Contracts. The core principle of ASC 606 is that an entity recognizes
revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity
expects to be entitled in exchange for those goods or services. An entity recognizes revenue in accordance with that core principle by
applying the following steps: Step 1: Identify the contract(s) with a customer Step 2: Identify the performance obligations in the contract
Step 3: Determine the transaction price Step 4: Allocate the transaction price to the performance obligations in the contract Step 5:
Recognize revenue when (or as) the entity satisfies a performance obligation. Specifically, Section 606-10-50 requires an entity to provide
information about: a. Revenue recognized from contracts with customers, including the disaggregation of revenue into appropriate categories;
b. Contract balances, including the opening and closing balances of receivables, contract assets, and contract liabilities; c. Performance
obligations, including when the entity typically satisfies its performance obligations and the transaction price that is allocated to
the remaining performance obligations in a contract; d. Significant judgments, and changes in judgments, made in applying the requirements
to those contracts.
Basic
Income (Loss) Per Share
The
Company computes income (loss) per share in accordance with FASB ASC 260 Earnings per Share. Basic loss per share
is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares
during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period.
Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. As of July 31, 2023, there were
no potentially dilutive debt or equity instruments issued or outstanding.
Comprehensive
Income
Comprehensive
income is defined as all changes in stockholders equity (deficit), exclusive of transactions with owners, such as capital investments.
Comprehensive income includes net income or loss, changes in certain assets and liabilities that are reported directly in equity such
as translation adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. For
the three months ended October 31, 2023, the comprehensive loss was $13,216, the same as that of the net loss which contains the foreign
currency translation gain/loss of $0.
Stock-Based
Compensation
Stock-based
compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option
plan and has not granted any stock options.
Recent
Accounting Pronouncements
We
have reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements
will have a material impact on the Company.
Off-Balance
Sheet Arrangements
The
Company does not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on the
Companys financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital
expenditures or capital resources that is material to investors.
Contractual
Obligations
As
a smaller reporting company as defined by Rule 12b-2 of the Exchange Act, the Company is not required to provide this information.
Item
3. Quantitative and Qualitative Disclosures about Market Risk.
As
a smaller reporting company as defined by Item 10 of Regulation S-K, the Company is not required to provide information
required by this Item.
Item
4. Controls and Procedures.
Evaluation
of Disclosure Controls and Procedures
In
connection with the preparation of this quarterly report, an evaluation was carried out by the Companys management, with the participation
of the principal executive officer and the principal financial officer, of the effectiveness of the Companys disclosure controls
and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act (Exchange Act) as of October 31, 2023.
Disclosure controls and procedures are designed to ensure that information required to be disclosed in reports filed or submitted under
the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the Commissions rules and
forms, and that such information is accumulated and communicated to management, including the principal executive officer and the principal
financial officer, to allow timely decisions regarding required disclosures.
Based
on that evaluation, the Companys management concluded, as of the end of the period covered by this report, that the Companys
disclosure controls and procedures were not effective in recording, processing, summarizing, and reporting information required to be
disclosed, within the time periods specified in the Commissions rules and forms, and that such information was not accumulated
and communicated to management, including the principal executive officer and the principal financial officer, to allow timely decisions
regarding required disclosures.
Managements
Report on Internal Control over Financial Reporting
Change
in Internal Control over Financial Reporting
During
the quarter ended October 31, 2023, there has been no changes in internal control over financial reporting that has materially affected
or is reasonably likely to materially affect our internal control over financial reporting.
PART
II - OTHER INFORMATION
Item
1. Legal Proceedings.
There
are presently no material pending legal proceedings to which the Company, any executive officer, any owner of record or beneficially
of more than five percent of any class of voting securities is a party or as to which any of its property is subject, and no such proceedings
are known to the Company to be threatened or contemplated against it.
Item
1A. Risk Factors.
As
a smaller reporting company as defined by Item 10 of Regulation S-K, the Company is not required to provide information
required by this Item.
Item
2. Unregistered Sale of Equity Securities and Use of Proceeds.
None.
Item
3. Defaults Upon Senior Securities.
None.
Item
4. Mine Safety Disclosures.
Not
applicable to our Company.
Item
5. Other Information.
None
Item
6. Exhibits.
+
In accordance with SEC Release 33-8238, Exhibit 32.1 is being furnished and not filed.
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned thereunto duly authorized.
Date:
December 13, 2023 |
BRILLIANT N.E.V.
CORP. |
|
|
|
/s/
Xiangying Meng |
|
Xiangying
Meng
Chief
Financial Officer |
CERTIFICATION
PURSUANT TO RULE 13a-14 OR RULE 15d-14 OF THE SECURITIES
EXCHANGE ACT OF 1934,
AS
ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
I,
Xiangying Meng, certify that:
1. I
have reviewed this Quarterly Report on Form 10-Q for the quarter ended October 31, 2023 of Brilliant N.E.V. Corp. (Registrant);
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
Registrants other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act
Rules 13a-15(f) and 15d-15(f)) for the Registrant and have:
(a) Designed
such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure
that material information relating to the Registrant, including its consolidated subsidiaries, is made known to us by others within those
entities, particularly during the period in which this report is being prepared;
(b) Designed
such internal control over financial reporting, or caused such internal control 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 Registrants 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 Registrants internal control over financial reporting that occurred during the Registrants
most recent fiscal quarter (the Registrants fourth fiscal quarter in the case of an annual report) that has materially affected,
or is reasonably likely to materially affect, the Registrants internal control over financial reporting; and
5. As
the Registrants sole certifying officer, I have disclosed, based on our most recent evaluation of internal control over financial
reporting, to the Registrants auditors and the audit committee of the Registrants board of directors (or persons performing
the equivalent functions):
(a) All
significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably
likely to adversely affect the Registrants 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 Registrants internal
control over financial reporting.
|
|
Date:
December 13, 2023 |
|
|
/s/
Xiangying Meng |
|
Xiangying
Meng |
|
|
|
Chief
(Principal) Financial Officer and
Principal
Accounting Officer |
CERTIFICATION
PURSUANT TO RULE 13a-14 OR RULE 15d-14 OF THE SECURITIES
EXCHANGE ACT OF 1934,
AS
ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
I,
Guangzhe Su, certify that:
1. I
have reviewed this Quarterly Report on Form 10-Q for the quarter ended October 31, 2023 of Brilliant N.E.V. Corp. (Registrant);
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
Registrants other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act
Rules 13a-15(f) and 15d-15(f)) for the Registrant and have:
(a) Designed
such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure
that material information relating to the Registrant, including its consolidated subsidiaries, is made known to us by others within those
entities, particularly during the period in which this report is being prepared;
(b) Designed
such internal control over financial reporting, or caused such internal control 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 Registrants 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 Registrants internal control over financial reporting that occurred during the Registrants
most recent fiscal quarter (the Registrants fourth fiscal quarter in the case of an annual report) that has materially affected,
or is reasonably likely to materially affect, the Registrants internal control over financial reporting; and
5. As
the Registrants sole certifying officer, I have disclosed, based on our most recent evaluation of internal control over financial
reporting, to the Registrants auditors and the audit committee of the Registrants board of directors (or persons performing
the equivalent functions):
(a) All
significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably
likely to adversely affect the Registrants 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 Registrants internal
control over financial reporting.
|
|
Date:
December 13, 2023 |
|
|
/s/
Guangzhe Su |
|
Guangzhe
Su |
|
|
|
Chief
(Principal) Executive Officer and
President |
CERTIFICATION
PURSUANT TO 18 U.S.C. SECTION 1350, AS
ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
In
connection with the Quarterly Report on Form 10-Q for the quarter ended October 31, 2023 of Brilliant N.E.V. Corp. (Registrant),
as filed with the Securities and Exchange Commission on the date hereof (the Report), each of, the Principal Executive
Officer and Principal Financial Officer of the Registrant, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section
906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge and belief:
1. The
Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
2. The
information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the
Company.
|
|
/s/
Xiangying Meng |
|
|
|
Xiangying
Meng |
|
|
|
Chief
(Principal) Financial Officer and
Principal
Accounting Officer |
|
|
|
/s/
Guangzhe Su |
|
Guangzhe
Su |
|
|
|
Chief
(Principal) Executive Officer and
President |
|
|
|
Dated:
December 13, 2023
v3.23.3
Cover - shares
|
3 Months Ended |
|
Oct. 31, 2023 |
Dec. 08, 2023 |
Cover [Abstract] |
|
|
Document Type |
10-Q
|
|
Amendment Flag |
false
|
|
Document Quarterly Report |
true
|
|
Document Transition Report |
false
|
|
Document Period End Date |
Oct. 31, 2023
|
|
Document Fiscal Period Focus |
Q1
|
|
Document Fiscal Year Focus |
2024
|
|
Current Fiscal Year End Date |
--07-31
|
|
Entity File Number |
333-213698
|
|
Entity Registrant Name |
BRILLIANT N.E.V. CORP.
|
|
Entity Central Index Key |
0001681769
|
|
Entity Tax Identification Number |
30-0944559
|
|
Entity Incorporation, State or Country Code |
NV
|
|
Entity Address, Address Line One |
Room 805
|
|
Entity Address, Address Line Two |
West Building 4
|
|
Entity Address, Address Line Three |
Xintiandi Business Center
|
|
Entity Address, City or Town |
Gongshu District, Hangzhou City
|
|
Entity Address, Country |
CN
|
|
Entity Address, Postal Zip Code |
95035
|
|
Country Region |
86
|
|
City Area Code |
189
|
|
Local Phone Number |
1098-4577
|
|
Entity Current Reporting Status |
Yes
|
|
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No
|
|
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Non-accelerated Filer
|
|
Entity Small Business |
true
|
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v3.23.3
BALANCE SHEETS - USD ($)
|
Oct. 31, 2023 |
Jul. 31, 2023 |
CURRENT ASSETS: |
|
|
Cash and cash equivalents |
$ 12,167
|
$ 1,302
|
Prepaid expenses |
|
|
Total current assets |
12,167
|
1,302
|
TOTAL ASSETS |
12,167
|
1,302
|
CURRENT LIABILITIES: |
|
|
Accounts payable |
7,003
|
2,321
|
Advances - related party |
23,782
|
4,382
|
TOTAL CURRENT LIABILITIES |
30,785
|
6,703
|
TOTAL LIABILITIES |
30,785
|
6,703
|
Commitments and Contingencies |
|
|
STOCKHOLDERS DEFICIT |
|
|
Common Stock, 0.001 par value, authorized 345,000,000 shares, 153,105,464 shares issued and outstanding as of October 31, 2023 and July 31, 2023 |
153,105
|
153,105
|
Additional paid in capital |
114,333
|
114,333
|
Accumulated other comprehensive income (loss) |
|
|
Accumulated deficit |
(286,055)
|
(272,839)
|
TOTAL STOCKHOLDERS DEFICIT |
(18,617)
|
(5,401)
|
TOTAL LIABILITIES AND STOCKHOLDERS DEFICIT |
$ 12,167
|
$ 1,302
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v3.23.3
BALANCE SHEETS (Parenthetical) - $ / shares
|
Oct. 31, 2023 |
Jul. 31, 2023 |
Statement of Financial Position [Abstract] |
|
|
Common stock, par value |
$ 0.001
|
$ 0.001
|
Common stock, shares authorized |
345,000,000
|
345,000,000
|
Common stock, shares issued |
153,105,464
|
153,105,464
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153,105,464
|
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X |
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v3.23.3
STATEMENTS OF OPERATIONS - USD ($)
|
3 Months Ended |
Oct. 31, 2023 |
Oct. 31, 2022 |
Income Statement [Abstract] |
|
|
Revenues |
|
|
Cost of goods sold |
|
|
Gross profit (loss) |
|
|
EXPENSES |
|
|
Professional fees |
12,230
|
22,000
|
General and administrative Expenses |
987
|
4,898
|
TOTAL OPERATING EXPENSES |
13,216
|
26,898
|
LOSS FROM CONTINUING OPERATIONS |
(13,216)
|
(26,898)
|
LOSS FROM DISCONTINUED OPERATIONS |
|
(66,325)
|
Net loss before tax |
(13,216)
|
(93,223)
|
Provision for income taxes |
|
|
NET LOSS |
(13,216)
|
(93,223)
|
OTHER COMPREHENSIVE ITEM |
|
|
Foreign currency translation gain (loss) |
|
23,155
|
COMPREHENSIVE LOSS |
$ (13,216)
|
$ (70,068)
|
NET LOSS PER COMMON SHARE FROM CONTINUING OPERATIONS - BASIC |
$ (0.00)
|
$ (0.00)
|
NET LOSS PER COMMON SHARE FROM CONTINUING OPERATIONS - DILUTED |
$ (0.00)
|
$ (0.00)
|
NET LOSS PER COMMON SHARE FROM DISCONTINUED OPERATIONS - BASIC |
$ (0.00)
|
$ (0.00)
|
NET LOSS PER COMMON SHARE FROM DISCONTINUED OPERATIONS - DILUTED |
$ (0.00)
|
$ (0.00)
|
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC |
153,105,464
|
153,105,464
|
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - DILUTED |
153,105,464
|
153,105,464
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v3.23.3
STATEMENTS OF CHANGES IN SHAREHOLDERS' DEFICIT - USD ($)
|
Common Stock [Member] |
Additional Paid-in Capital [Member] |
AOCI Attributable to Parent [Member] |
Retained Earnings [Member] |
Total |
Beginning balance, value at Jul. 31, 2022 |
$ 153,105
|
$ 213,251
|
$ 12,058
|
$ (876,571)
|
$ (498,157)
|
Beginning Balance, shares at Jul. 31, 2022 |
153,105,464
|
|
|
|
|
Currency translation |
|
|
23,155
|
|
23,155
|
Net loss – discontinued operations |
|
|
|
(66,325)
|
(66,325)
|
Net loss – continuing operations |
|
|
|
(26,898)
|
(26,898)
|
Ending balance, value at Oct. 31, 2022 |
$ 153,105
|
213,251
|
35,213
|
(969,794)
|
(568,225)
|
Ending Balance, shares at Oct. 31, 2022 |
153,105,464
|
|
|
|
|
Beginning balance, value at Jul. 31, 2023 |
$ 153,105
|
114,333
|
|
(272,839)
|
(5,401)
|
Beginning Balance, shares at Jul. 31, 2023 |
153,105,464
|
|
|
|
|
Net Loss |
|
|
|
(13,216)
|
(13,216)
|
Ending balance, value at Oct. 31, 2023 |
$ 153,105
|
$ 114,333
|
|
$ (286,055)
|
$ (18,617)
|
Ending Balance, shares at Oct. 31, 2023 |
153,105,464
|
|
|
|
|
X |
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v3.23.3
STATEMENTS OF CASH FLOWS - USD ($)
|
3 Months Ended |
Oct. 31, 2023 |
Oct. 31, 2022 |
OPERATING ACTIVITIES |
|
|
Net loss from continuing operations |
$ (13,216)
|
$ (26,898)
|
Net loss from discontinued operations |
|
(66,325)
|
Adjustments to reconcile net cash used in operating activities: |
|
|
Right-of-use/lease liability adjustments |
|
1,620
|
Decrease in assets: |
|
|
Change in prepaid expenses |
|
212
|
Increase in liabilities: |
|
|
Accounts payable |
4,682
|
8,508
|
Increase in discontinued operations |
|
13,606
|
Net cash provided (used) in continuing operation activities |
(8,534)
|
(16,558)
|
Net cash provided (used) in discontinued operation activities |
|
(52,719)
|
FINANCING ACTIVITIES: |
|
|
Advances (debt adjustment)from related party - continuing operation |
19,400
|
20,085
|
Advances from related party - discontinued operation |
|
49,605
|
Total Net Cash Provided (used) by Financing Activities |
19,400
|
69,690
|
EFFECT OF EXCHANGE RATE CHANGE ON CASH |
|
(1,038)
|
NET INCREASE (DECREASE) IN CASH |
10,866
|
(625)
|
CASH AT BEGINNING OF YEAR |
1,302
|
19,511
|
CASH AT END OF THE PERIOD |
12,167
|
18,887
|
CASH AT END OF THE PERIOD – CONTINNUING OPERATIONS |
12,167
|
4,962
|
CASH AT END OF THE PERIOD – DISCONTINUED OPERATIONS |
|
13,925
|
Supplemental Cash flow Information: |
|
|
Interest Paid |
|
|
Taxes Paid |
|
|
Supplemental Disclosure of Non Cash Lease Activity: |
|
|
Recognition of Right of use asset |
|
|
Recognition of Lease liability |
|
|
X |
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v3.23.3
ORGANIZATION AND NATURE OF BUSINESS
|
3 Months Ended |
Oct. 31, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
ORGANIZATION AND NATURE OF BUSINESS |
NOTE
1 – ORGANIZATION AND NATURE OF BUSINESS
Brilliant
N.E.V. Corp. (Company) was incorporated on March 22, 2016 under the laws of the State of Nevada, USA. The Company initially
was formed for the purpose of producing and selling handcrafted soaps. Except where content requires, the Company includes its subsidiaries.
Brilliant
N.E.V. Corp. registered a wholly foreign-owned entity in Shanghai, China on April 13, 2020 named Shanghai Clancy Enterprise Management
Co., Ltd. (Shanghai Clancy). Shanghai Clancy registered a wholly-owned subsidiary in Beijing on
April 24, 2020. Its name is Beijing Clancy Information Technology Co., Ltd. (Beijing Clancy). The main business scope is technology
development, transfer, consultation, services and promotion.
From
August 1, 2020 to April 30, 2021, the Company business centered on providing IT services to a small number of clients. Beginning in May
2021, the Company terminated its IT services and re-focused its business operations to providing business consulting services to small
and median sized businesses. Management believes their prior business experience will enable them to assist small and medium sized companies
improve their operating efficiencies. The Company will charge its clients based on their performance. Management believes the new business
model will reduce internal overhead costs and potentially provide a larger market for its services.
In
June 2023, the Companys former major shareholder and sole director Mr. Xiangying Meng and other shareholders, entered into a stock purchase
agreement (SPA) with Mr. Guangzhe Su. Pursuant to the SPA, Mr. Guangzhe Su became the major shareholder and the Companys CEO. Due to
the ownership change and pursuant to the SPA, the Company ceased the operations of its China subsidiaries.
On
July 28, 2023, the Company changed its name from Clancy Corp. to Brilliant N.E.V. Corp. The Company amended its Articles of Incorporation
with the Nevada Secretary of State to effect the name change. It also has filed an Issuer Company-Related Action Notification Form with
FINRA to reflect the name change and applied for a new stock symbol.
In
October 2023, the Company, Shanghai Clancy, and Hongshan Yuanda Limited (a company owned by Mr. Meng, the current Chief Financial Officer
of the Company) entered an agreement to assign, transfer and convey all of its rights, titles and interest in and to Shanghai Clancy,
along with its ownership of Beijing Clancy (including all assets and liabilities of both companies), to Hongshan Yuanda Limited. The
effective date of this transfer is June 30, 2023. As of the date of transfer, Shanghai Clancy had no operations and no assets and all
liabilities were assigned to the transferee.
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v3.23.3
GOING CONCERN
|
3 Months Ended |
Oct. 31, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
GOING CONCERN |
NOTE
2 – GOING CONCERN
The
accompanying financial statements have been prepared assuming that the Company will continue as a going concern. For the
three months ended October 31, 2023, the Company incurred loss, an accumulated deficit and experienced negative cash flow from operations.
These conditions raise substantial doubt about the Companys ability to continue as a going concern. The financial statements do
not include any adjustments that might result from the outcome of this uncertainty.
The
Covid-19 pandemic presents novel challenges and a chaotic business environment globally. The duration and intensity of the impact of
the Covid-19 to business entities differ geographically. Covid-19 has a limited impact on the Companys activities The impact on
the Companys result of operation and the financial statements was immaterial as of October 31, 2023.
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v3.23.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
|
3 Months Ended |
Oct. 31, 2023 |
Accounting Policies [Abstract] |
|
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
NOTE
3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
BASIS
OF PRESENTATION.
The
accompanying unaudited condensed financial statements have been prepared by management in accordance with both accounting principles
generally accepted in the United States (GAAP), and the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Certain
information and note disclosures normally included in audited financial statements prepared in accordance with generally accepted accounting
principles have been condensed or omitted pursuant to those rules and regulations, although the Company believes that the disclosures
made are adequate to make the information not misleading.
In
the opinion of management, the balance sheet as of July 31, 2023, which has been derived from audited financial statements, and these
unaudited condensed financial statements reflect all normal and recurring adjustments considered necessary to state fairly the results
for the periods presented. The results for the period ended October 31, 2023 are not necessarily indicative of the results to be expected
for the entire fiscal year ending July 31, 2024 or for any future period.
These
unaudited condensed financial statements and notes thereto should be read in conjunction with the Managements Discussion and the
audited financial statements and notes thereto included in the Annual Report on Form 10-K for the year ended July 31, 2023.
Fiscal
year end
The
Companys year end is July 31st.
Use
of Estimates
The
preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the
date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could
differ from those estimates.
Income
Taxes
Income
taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities
are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using
the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on
available evidence, are not expected to be realized.
Revenue
Recognition
The
Company recognizes revenue in accordance with ASC 606, Revenue from Contracts. The core principle of ASC 606 is that an entity recognizes
revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity
expects to be entitled in exchange for those goods or services. An entity recognizes revenue in accordance with that core principle by
applying the following steps: Step 1: Identify the contract(s) with a customer Step 2: Identify the performance obligations in the contract
Step 3: Determine the transaction price Step 4: Allocate the transaction price to the performance obligations in the contract Step 5:
Recognize revenue when (or as) the entity satisfies a performance obligation.
Cash
and Cash Equivalents
Cash
and cash equivalents consist of all cash balances and highly liquid investments with original maturities of three months or less. Because
of short maturity of these investments, the carrying amounts approximate their fair values.
Concentration
of Credit Risk
The
Company is exposed to credit risk in the normal course of business, primarily related to cash and cash equivalents. The cash is deposited
in the institution insured by the Federal Deposit Insurance Corporation (FDIC). The Company has not experienced any losses in such accounts.
Leases
The
Company determines if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (ROU)
assets and operating lease liabilities in the balance sheets. Finance leases are included in finance lease ROU assets and finance lease
liabilities in the balance sheets.
ROU
assets represent the Companys right to use an underlying asset for the lease term and lease liabilities represent the Companys
obligation to make lease payments arising from the lease. Operating lease and finance lease ROU assets and liabilities recognized at
October 31, 2023 and July 31, 2023 based on the present value of lease payments over the lease term discounted using the rate implicit
in the lease. In cases where the implicit rate is not readily determinable, the Company uses its incremental borrowing rate based on
the information available at commencement date in determining the present value of lease payments. Lease expense for lease payments is
recognized on a straight-line basis over the lease term.
The
Company has elected not to recognize operating lease ROU assets and liabilities arising from short-term leases.
Reporting
Currency and Translation
The
financial statements of the Companys foreign subsidiaries are measured using the local currency, Renminbi (RMB),
as the functional currency; whereas the functional currency of Brilliant N.E.V. Corp. and reporting currency of the Company is the United
States dollar (USD or $).
The
Company has discontinued operations in China where the local currency of RMB was used to prepare the financial statements which were
translated into the Companys reporting currency, U.S. dollars. The local currency of RMB is the functional currency for the discontinued
operations outside the United States. Changes in the exchange rates between this currency and the Companys reporting currency,
are partially responsible for some of the periodic changes in the financial statements. Assets and liabilities of the Companys
foreign operations are translated into U.S. dollars at the spot rate in effect at the applicable reporting date. Revenues and expenses
of the Companys foreign discontinued operations are translated at the average exchange rate during the applicable period. The
resulting unrealized cumulative translation adjustment is recorded as a component of accumulated other comprehensive income (loss) in
stockholders deficit. Realized and unrealized transaction gains and losses generated by transactions denominated in a currency
different from the functional currency of the applicable entity are recorded in general and administrative expense in the period in which
they occur. For the three months ended October 31, 2023 and 2022 there were no realized or unrealized transaction gains and losses generated
by transactions denominated in a currency different from the functional currency of the applicable entities.
The
exchange rates used to translate amounts in RMB to USD for the purposes of preparing the financial statements were as follows:
Schedule of exchange rates | |
| | | |
| | |
| |
October 31, 2023 | | |
October 31, 2022 | |
Period end USD: RMB exchange rate | |
| N/A* | | |
| 7.18 | |
Average USD: RMB exchange rate | |
| N/A* | | |
| 7.06 | |
* | | The Company discontinued
its operations in China in June 2023. |
Foreign
Operations
All
of the Companys discontinued operations and assets are located in Beijing China. The Company may be adversely affected by possible
political or economic events in this country. The effect of these factors cannot be accurately predicted.
Basic
Income (Loss) Per Share
The
Company computes income (loss) per share in accordance with FASB ASC 260 Earnings per Share. Basic (loss) per share
is computed by dividing net income (loss) available to common stockholders by the weighted average number of outstanding common shares
during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period.
Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. As of October 31, 2023, and July
31, 2023, there were no potentially dilutive equity instruments issued or outstanding.
Comprehensive
Income
The
Company follows Financial Accounting Standards Board Accounting Standards Codification (FASB ASC) 220, Comprehensive
Income, in reporting comprehensive income. Comprehensive income is a more inclusive financial reporting methodology that includes
disclosure of certain financial information that historically has not been recognized in the calculation of net income. The Company has
one item of other comprehensive income, consisting of a foreign translation adjustment; however, the translation adjustment was immaterial
for the three months ended October 31, 2023 and 2022.
Financial
Instruments
The
carrying value of the Companys short-term financial instruments, such as accounts payable and advances, approximates their fair
values because of their short maturities.
Stock-Based
Compensation
Stock-based
compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option
plan and has not granted any stock options.
Recently
Adopted Accounting Pronouncements
As
of October 31, 2023, there are no recently issued accounting standards not yet adopted which would have a material effect on the Companys financial statements.
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v3.23.3
DISCONTINUED OPERATIONS
|
3 Months Ended |
Oct. 31, 2023 |
Discontinued Operations and Disposal Groups [Abstract] |
|
DISCONTINUED OPERATIONS |
NOTE
4 – DISCONTINUED OPERATIONS
In
June 2023, the Companys former major shareholder and sole director Mr. Xiangying Meng along with other shareholders, entered into a
stock purchase agreement (SPA) with Mr. Guangzhe Su. Pursuant to the SPA, Mr. Guangzhe Su became the major shareholder and the Companys
CEO. Due to the ownership change and pursuant to the SPA, the Company ceased the operations of its China subsidiaries in June 2023.
The
following table presents the components of discontinued operations in relation to the China subsidiaries reported in the statements of
operations:
Schedule of components of discontinued operations | |
| | | |
| | |
| |
Three Months Ended October 31, | |
| |
2023 | | |
2022 | |
Net Sales | |
| — | | |
| — | |
Operating costs and expenses | |
| — | | |
| 66,337 | |
Other income (loss) | |
| — | | |
| 13 | |
Income (loss) before income taxes, loss on equity investment, and non-controlling interest | |
| — | | |
| (66,324 | ) |
Income tax | |
| — | | |
| — | |
Income (loss) from discontinued operations | |
| — | | |
| (66,324 | ) |
| |
| | | |
| | |
Comprehensive income statement | |
| | | |
| | |
Net income (loss) from discontinued operations | |
| — | | |
| (66,324 | ) |
Foreign currency translation gain | |
| — | | |
| 23,155 | |
Total comprehensive income (loss) from discontinued operations | |
| — | | |
| (43,169 | ) |
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v3.23.3
COMMITMENTS AND CONTINGENCIES
|
3 Months Ended |
Oct. 31, 2023 |
Commitments and Contingencies Disclosure [Abstract] |
|
COMMITMENTS AND CONTINGENCIES |
NOTE
5 – COMMITMENTS AND CONTINGENCIES
On
October 19, 2017 the Company entered into a five-year rental agreement for a $540 monthly fee, starting on November 1, 2017. Leased Premise
with the area of 74 square meters is located at 8 Stasinou Ave, Lefkosia 1060, Nicosia, Cyprus.
Due
to the adoption of the new lease standard under the optional transition method which allows the entity to apply the new lease standard
at the adoption date, the Company has capitalized the present value of the minimum lease payments commencing August 1, 2019, using an
estimated incremental borrowing rate of 6%. The minimum lease payments do not include common area annual expenses which are considered
to be non-lease components.
Because
of the ownership change in June 2019, the Company did not use the premise anymore and no payments were made. But the Company adopted
ASC 842 accounting for leases and continued to accumulated lease liabilities up to the quarter ended July 31, 2023. Due to the ownership
change and pursuant to the SPA, the former major shareholder assumed the accumulated lease liabilities of $21,060.
On
May 26, 2020, the Company entered into a three-year rental agreement for a 32,000 RMB per month. The office is located on the second
floor of BYD 4S shop, No 56, Dongsihuan South Road, Chaoyang District, Beijing. In May 2020, the Company paid 480,000RMB ($67,306) including
the first year rent of 384,000 RMB ($53,845) and three month rent of 96,000 RMB ($13,461) as the security deposit. In May 2021, the Company
paid 384,000 RMB ($60,300) for the second year. In June 2022, the Company paid 384,000 RMB ($59,170) for the third and final year. Due
to the adoption of the new lease standard under the optional transition method which allows the entity to apply the new lease standard
at the adoption date, the Company has capitalized the present value of the minimum lease payments commencing August 1, 2019, using an
estimated incremental borrowing rate of 6%. The minimum lease payments do not include common area annual expenses which are considered
to be non-lease components.
Total
lease expense under operating leases for the three months ended October 31, 2023 and 2022 were $0 and $21,060, respectively.
As
of October 31, 2023 and July 31, 2023, both leases ended and there were no lease Right of Use assets.
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v3.23.3
RELATED PARTY TRANSACTIONS
|
3 Months Ended |
Oct. 31, 2023 |
Related Party Transactions [Abstract] |
|
RELATED PARTY TRANSACTIONS |
NOTE
6 – RELATED PARTY TRANSACTIONS
The
Companys former major shareholder and now Chief Financial Officer has been funding the Company for its operations on an as needed
basis. For the three months ended October 31, 2022, the Company received $69,690, including $20,085 for the continuing operations and
$49,605 for the discontinued operations. During the three ended October 31, 2023, the former major shareholder and now Chief Financial
Officer loaned the Company $19,400. As of October 31,
2023 and July 31, 2023, the Company owed the former major shareholder and now Chief Financial Officer $23,782 and $4,382, respectively.
This loan is unsecured, non-interest bearing and due on demand.
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v3.23.3
RESEARCH AND DEVELOPMENT EXPENSE
|
3 Months Ended |
Oct. 31, 2023 |
Research And Development Expense |
|
RESEARCH AND DEVELOPMENT EXPENSE |
NOTE
7 - RESEARCH AND DEVELOPMENT EXPENSE
The
Company incurred significant expenses in research and development (R&D). For the three months ended October 31, 2023 and 2022, the
R&D expenses were $0 and $26,425, respectively.
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v3.23.3
GENERAL AND ADMINISTRATIVE EXPENSES (G&A)
|
3 Months Ended |
Oct. 31, 2023 |
General And Administrative Expenses |
|
GENERAL AND ADMINISTRATIVE EXPENSES (G&A) |
NOTE
8 – GENERAL AND ADMINISTRATIVE EXPENSES (G&A)
The
general and administrative expenses contain the following – continuing operations:
Schedule of general and administrative expenses | |
| | | |
| | |
| |
For the three months ended Oct 31, | |
Description | |
2023 | | |
2022 | |
Payroll and payroll tax expenses | |
$ | — | | |
| — | |
Professional fees | |
| 12,230 | | |
| 22,000 | |
Lease expenses | |
| — | | |
| 1,620 | |
Other G&A | |
| 987 | | |
| 3,278 | |
Total | |
$ | 13,216 | | |
$ | 26,898 | |
The
general and administrative expenses contain the following – discontinued operations:
| |
For the year ended July 31, | |
Description | |
2023 | | |
2022 | |
Payroll and payroll tax expenses | |
$ | — | | |
| 26,266 | |
Professional fees | |
| — | | |
| — | |
Lease expenses | |
| — | | |
| 13,606 | |
Other G&A | |
| — | | |
| 40 | |
Total | |
$ | — | | |
$ | 39,912 | |
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v3.23.3
INCOME TAXES
|
3 Months Ended |
Oct. 31, 2023 |
Income Tax Disclosure [Abstract] |
|
INCOME TAXES |
NOTE
9 – INCOME TAXES
The
Company utilizes the asset and liability method of accounting for income taxes in accordance with FASB ASC 740, Income Taxes.
Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current period and (ii)
deferred tax consequences of temporary differences resulting from matters that have been recognized in an entitys financial
statements or tax returns. Deferred tax assets also include the prior years net operating losses (NOL) carried forward.
Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those
temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates
is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce
the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some
portion or all of the deferred tax assets will not be realized.
The
Company is subject to income taxes by entity on income arising in or derived from the tax jurisdiction in which each entity is domiciled. The
Companys PRC subsidiaries file their income tax returns online with PRC tax authorities. The Company conducts all of its businesses
through its subsidiaries and affiliated entities, principally in the PRC.
The
Companys US parent company was incorporated in the US and is subject to U.S. income tax rate of 21% and files U.S. federal income
tax return. As of October 31, 2023, the US entity had net operating loss carry forwards for income tax purpose of $286,055. The
ultimate realization of deferred tax assets is dependent upon the Companys future generation of taxable income during the periods
in which temporary differences representing net future deductible amounts become deductible. Management considers the scheduled reversal
of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. After consideration
of all the information available, management believes that significant uncertainty exists with respect to future realization of the deferred
tax assets due to the Companys US parent companys limited operating history and continuous loss, and has therefore established
a full valuation allowance as of October 31, 2023.
The
Companys wholly owned Chinese subsidiary Shanghai Clancy is a wholly foreign-owned entity (WFOE). Shanghai Clancy
had no business activity from inception through July 31, 2022. The Companys second tier WOFE subsidiary, Beijing Clancy, is subject
to the reduced PRC income tax rate as follows as per Caishui (2019) No. 13 issued by General Administration of Taxation, Ministry of
Finance of PRC in January 2019: if the annual taxable income of small enterprises does not exceed RMB 1 million ($152,000), only 25%
of such taxable income is required for paying the income tax at an income tax rate of 20% (equivalent to 5% of the total taxable income);
if the annual taxable income of small enterprises is between RMB 1 million ($152,000) and RMB 3 million ($456,000), only 50% of such
taxable income is required for paying the income tax at an income tax rate of 20% (equivalent to 10% of the total taxable income). This
tax-reduced policy is effective for the period from January 1, 2019 through December 31, 2022. Beijing Clancy did not have taxable income
for year ending July 31, 2023. Tax losses of the operating subsidiaries of the Company may be carried forward for five years in China.
Due
to the discontinuation of the Chinese subsidiaries, the NOL does not have any impact to the Company as of October 31, 2023.
|
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v3.23.3
SHARES ISSUED FOR EQUITY FINANCING
|
3 Months Ended |
Oct. 31, 2023 |
Shares Issued For Equity Financing |
|
SHARES ISSUED FOR EQUITY FINANCING |
NOTE
10 - SHARES ISSUED FOR EQUITY FINANCING
In
December 2020, the Company issued 150,000,000 shares of common stock of the Company to five individuals including the Companys
CEO, at $0.002 per share. The Company received proceeds of $300,000 from this private placement. As of October 31, 2023 and July 31,
2023, the shares issued and outstanding were 153,105,464.
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v3.23.3
SUBSEQUENT EVENTS
|
3 Months Ended |
Oct. 31, 2023 |
Subsequent Events [Abstract] |
|
SUBSEQUENT EVENTS |
NOTE
11 - SUBSEQUENT EVENTS
Management
has evaluated subsequent events through the date of filing the financial statements with the Securities and Exchange Commission, the
date the financial statements were available to be issued. Management is not aware of any reportable events that occurred subsequent
to the balance sheet date up to the date of filing this report.
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v3.23.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
|
3 Months Ended |
Oct. 31, 2023 |
Accounting Policies [Abstract] |
|
BASIS OF PRESENTATION |
BASIS
OF PRESENTATION.
The
accompanying unaudited condensed financial statements have been prepared by management in accordance with both accounting principles
generally accepted in the United States (GAAP), and the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Certain
information and note disclosures normally included in audited financial statements prepared in accordance with generally accepted accounting
principles have been condensed or omitted pursuant to those rules and regulations, although the Company believes that the disclosures
made are adequate to make the information not misleading.
In
the opinion of management, the balance sheet as of July 31, 2023, which has been derived from audited financial statements, and these
unaudited condensed financial statements reflect all normal and recurring adjustments considered necessary to state fairly the results
for the periods presented. The results for the period ended October 31, 2023 are not necessarily indicative of the results to be expected
for the entire fiscal year ending July 31, 2024 or for any future period.
These
unaudited condensed financial statements and notes thereto should be read in conjunction with the Managements Discussion and the
audited financial statements and notes thereto included in the Annual Report on Form 10-K for the year ended July 31, 2023.
|
Fiscal year end |
Fiscal
year end
The
Companys year end is July 31st.
|
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 the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the
date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could
differ from those estimates.
|
Income Taxes |
Income
Taxes
Income
taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities
are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using
the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on
available evidence, are not expected to be realized.
|
Revenue Recognition |
Revenue
Recognition
The
Company recognizes revenue in accordance with ASC 606, Revenue from Contracts. The core principle of ASC 606 is that an entity recognizes
revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity
expects to be entitled in exchange for those goods or services. An entity recognizes revenue in accordance with that core principle by
applying the following steps: Step 1: Identify the contract(s) with a customer Step 2: Identify the performance obligations in the contract
Step 3: Determine the transaction price Step 4: Allocate the transaction price to the performance obligations in the contract Step 5:
Recognize revenue when (or as) the entity satisfies a performance obligation.
|
Cash and Cash Equivalents |
Cash
and Cash Equivalents
Cash
and cash equivalents consist of all cash balances and highly liquid investments with original maturities of three months or less. Because
of short maturity of these investments, the carrying amounts approximate their fair values.
|
Concentration of Credit Risk |
Concentration
of Credit Risk
The
Company is exposed to credit risk in the normal course of business, primarily related to cash and cash equivalents. The cash is deposited
in the institution insured by the Federal Deposit Insurance Corporation (FDIC). The Company has not experienced any losses in such accounts.
|
Leases |
Leases
The
Company determines if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (ROU)
assets and operating lease liabilities in the balance sheets. Finance leases are included in finance lease ROU assets and finance lease
liabilities in the balance sheets.
ROU
assets represent the Companys right to use an underlying asset for the lease term and lease liabilities represent the Companys
obligation to make lease payments arising from the lease. Operating lease and finance lease ROU assets and liabilities recognized at
October 31, 2023 and July 31, 2023 based on the present value of lease payments over the lease term discounted using the rate implicit
in the lease. In cases where the implicit rate is not readily determinable, the Company uses its incremental borrowing rate based on
the information available at commencement date in determining the present value of lease payments. Lease expense for lease payments is
recognized on a straight-line basis over the lease term.
The
Company has elected not to recognize operating lease ROU assets and liabilities arising from short-term leases.
|
Reporting Currency and Translation |
Reporting
Currency and Translation
The
financial statements of the Companys foreign subsidiaries are measured using the local currency, Renminbi (RMB),
as the functional currency; whereas the functional currency of Brilliant N.E.V. Corp. and reporting currency of the Company is the United
States dollar (USD or $).
The
Company has discontinued operations in China where the local currency of RMB was used to prepare the financial statements which were
translated into the Companys reporting currency, U.S. dollars. The local currency of RMB is the functional currency for the discontinued
operations outside the United States. Changes in the exchange rates between this currency and the Companys reporting currency,
are partially responsible for some of the periodic changes in the financial statements. Assets and liabilities of the Companys
foreign operations are translated into U.S. dollars at the spot rate in effect at the applicable reporting date. Revenues and expenses
of the Companys foreign discontinued operations are translated at the average exchange rate during the applicable period. The
resulting unrealized cumulative translation adjustment is recorded as a component of accumulated other comprehensive income (loss) in
stockholders deficit. Realized and unrealized transaction gains and losses generated by transactions denominated in a currency
different from the functional currency of the applicable entity are recorded in general and administrative expense in the period in which
they occur. For the three months ended October 31, 2023 and 2022 there were no realized or unrealized transaction gains and losses generated
by transactions denominated in a currency different from the functional currency of the applicable entities.
The
exchange rates used to translate amounts in RMB to USD for the purposes of preparing the financial statements were as follows:
Schedule of exchange rates | |
| | | |
| | |
| |
October 31, 2023 | | |
October 31, 2022 | |
Period end USD: RMB exchange rate | |
| N/A* | | |
| 7.18 | |
Average USD: RMB exchange rate | |
| N/A* | | |
| 7.06 | |
* | | The Company discontinued
its operations in China in June 2023. |
|
Foreign Operations |
Foreign
Operations
All
of the Companys discontinued operations and assets are located in Beijing China. The Company may be adversely affected by possible
political or economic events in this country. The effect of these factors cannot be accurately predicted.
|
Basic Income (Loss) Per Share |
Basic
Income (Loss) Per Share
The
Company computes income (loss) per share in accordance with FASB ASC 260 Earnings per Share. Basic (loss) per share
is computed by dividing net income (loss) available to common stockholders by the weighted average number of outstanding common shares
during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period.
Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. As of October 31, 2023, and July
31, 2023, there were no potentially dilutive equity instruments issued or outstanding.
|
Comprehensive Income |
Comprehensive
Income
The
Company follows Financial Accounting Standards Board Accounting Standards Codification (FASB ASC) 220, Comprehensive
Income, in reporting comprehensive income. Comprehensive income is a more inclusive financial reporting methodology that includes
disclosure of certain financial information that historically has not been recognized in the calculation of net income. The Company has
one item of other comprehensive income, consisting of a foreign translation adjustment; however, the translation adjustment was immaterial
for the three months ended October 31, 2023 and 2022.
|
Financial Instruments |
Financial
Instruments
The
carrying value of the Companys short-term financial instruments, such as accounts payable and advances, approximates their fair
values because of their short maturities.
|
Stock-Based Compensation |
Stock-Based
Compensation
Stock-based
compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option
plan and has not granted any stock options.
|
Recently Adopted Accounting Pronouncements |
Recently
Adopted Accounting Pronouncements
As
of October 31, 2023, there are no recently issued accounting standards not yet adopted which would have a material effect on the Companys financial statements.
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v3.23.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
|
3 Months Ended |
Oct. 31, 2023 |
Accounting Policies [Abstract] |
|
Schedule of exchange rates |
Schedule of exchange rates | |
| | | |
| | |
| |
October 31, 2023 | | |
October 31, 2022 | |
Period end USD: RMB exchange rate | |
| N/A* | | |
| 7.18 | |
Average USD: RMB exchange rate | |
| N/A* | | |
| 7.06 | |
* | | The Company discontinued
its operations in China in June 2023. |
|
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v3.23.3
DISCONTINUED OPERATIONS (Tables)
|
3 Months Ended |
Oct. 31, 2023 |
Discontinued Operations and Disposal Groups [Abstract] |
|
Schedule of components of discontinued operations |
Schedule of components of discontinued operations | |
| | | |
| | |
| |
Three Months Ended October 31, | |
| |
2023 | | |
2022 | |
Net Sales | |
| — | | |
| — | |
Operating costs and expenses | |
| — | | |
| 66,337 | |
Other income (loss) | |
| — | | |
| 13 | |
Income (loss) before income taxes, loss on equity investment, and non-controlling interest | |
| — | | |
| (66,324 | ) |
Income tax | |
| — | | |
| — | |
Income (loss) from discontinued operations | |
| — | | |
| (66,324 | ) |
| |
| | | |
| | |
Comprehensive income statement | |
| | | |
| | |
Net income (loss) from discontinued operations | |
| — | | |
| (66,324 | ) |
Foreign currency translation gain | |
| — | | |
| 23,155 | |
Total comprehensive income (loss) from discontinued operations | |
| — | | |
| (43,169 | ) |
|
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v3.23.3
GENERAL AND ADMINISTRATIVE EXPENSES (G&A) (Tables)
|
3 Months Ended |
Oct. 31, 2023 |
General And Administrative Expenses |
|
Schedule of general and administrative expenses |
Schedule of general and administrative expenses | |
| | | |
| | |
| |
For the three months ended Oct 31, | |
Description | |
2023 | | |
2022 | |
Payroll and payroll tax expenses | |
$ | — | | |
| — | |
Professional fees | |
| 12,230 | | |
| 22,000 | |
Lease expenses | |
| — | | |
| 1,620 | |
Other G&A | |
| 987 | | |
| 3,278 | |
Total | |
$ | 13,216 | | |
$ | 26,898 | |
The
general and administrative expenses contain the following – discontinued operations:
| |
For the year ended July 31, | |
Description | |
2023 | | |
2022 | |
Payroll and payroll tax expenses | |
$ | — | | |
| 26,266 | |
Professional fees | |
| — | | |
| — | |
Lease expenses | |
| — | | |
| 13,606 | |
Other G&A | |
| — | | |
| 40 | |
Total | |
$ | — | | |
$ | 39,912 | |
|
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v3.23.3
DISCONTINUED OPERATIONS (Details) - USD ($)
|
3 Months Ended |
Oct. 31, 2023 |
Oct. 31, 2022 |
Operating costs and expenses |
$ 13,216
|
$ 26,898
|
Income (loss) from operations before other income and income taxes |
(13,216)
|
(93,223)
|
Income tax |
|
|
Income (loss) from discontinued operations |
|
(66,325)
|
Comprehensive income statement |
|
|
Foreign currency translation loss |
|
23,155
|
Total comprehensive income (loss) from discontinued operations |
(13,216)
|
(70,068)
|
Discontinued Operations [Member] |
|
|
Net Sales |
|
|
Operating costs and expenses |
|
66,337
|
Income (loss) from operations before other income and income taxes |
|
(66,337)
|
Other income (loss) |
|
13
|
Income (loss) before income taxes, loss on equity investment, and non-controlling interest |
|
(66,324)
|
Income tax |
|
|
Income (loss) from discontinued operations |
|
(66,324)
|
Comprehensive income statement |
|
|
Net income (loss) from discontinued operations |
|
(66,324)
|
Foreign currency translation loss |
|
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|
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|
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|
3 Months Ended |
12 Months Ended |
Oct. 31, 2023 |
Oct. 31, 2022 |
Jul. 31, 2023 |
Jul. 31, 2022 |
Professional fees |
$ 12,230
|
$ 22,000
|
|
|
Total |
987
|
4,898
|
|
|
Continuing Operations [Member] |
|
|
|
|
Payroll and payroll tax expenses |
|
|
|
|
Professional fees |
12,230
|
22,000
|
|
|
Lease expenses |
|
1,620
|
|
|
Other G&A |
987
|
3,278
|
|
|
Total |
$ 13,216
|
$ 26,898
|
|
|
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|
|
|
|
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|
|
|
$ 26,266
|
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|
|
|
|
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|
|
|
13,606
|
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|
|
|
40
|
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|
|
|
$ 39,912
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|
|
Dec. 31, 2020 |
Oct. 31, 2023 |
Jul. 31, 2023 |
Share price |
$ 0.002
|
|
|
Proceeds from private placement |
$ 300,000
|
|
|
Common stock, shares issued |
|
153,105,464
|
153,105,464
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|
153,105,464
|
153,105,464
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Common Stock [Member] |
|
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|
|
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