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Eos Inc. – ‘10-Q’ for 3/31/20 – ‘EX-101.INS’

On: Thursday, 6/25/20, at 2:43pm ET · For: 3/31/20 · Accession #: 1640334-20-1594 · File #: 0-55661

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 6/25/20  Eos Inc.                          10-Q        3/31/20   50:2.8M                                   Pubco Reporting … Inc/FA

Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    319K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     21K 
 3: EX-32.1     Certification -- §906 - SOA'02                      HTML     16K 
30: R1          Document Entity Information                         HTML     44K 
13: R2          Consolidated Balance Sheets                         HTML     90K 
20: R3          Consolidated Balance Sheets (Parentheticals)        HTML     25K 
46: R4          Consolidated Statements of Operations and           HTML     69K 
                Comprehensive Income (Unaudited)                                 
31: R5          Consolidated Statements of Stockholders' Equity     HTML     37K 
                (Unaudited)                                                      
14: R6          Consolidated Statements of Cash Flows (Unaudited)   HTML     77K 
21: R7          Nature of Operations and Summary of Accounting      HTML    111K 
                Policies                                                         
45: R8          Lease                                               HTML     40K 
32: R9          Long-Term Investment                                HTML     34K 
18: R10         Security Deposits                                   HTML     19K 
27: R11         Related Party Transactions                          HTML     21K 
48: R12         Stockholders' Equity                                HTML     20K 
34: R13         Income Taxes                                        HTML     52K 
17: R14         Subsequent Events                                   HTML     18K 
26: R15         Nature of Operations and Summary of Accounting      HTML    175K 
                Policies (Policies)                                              
47: R16         Nature of Operations and Summary of Accounting      HTML     51K 
                Policies (Tables)                                                
33: R17         Lease (Tables)                                      HTML     42K 
19: R18         Long-Term Investment (Tables)                       HTML     29K 
24: R19         Income Taxes (Tables)                               HTML     53K 
43: R20         Nature of Operations and Summary of Accounting      HTML     26K 
                Policies (Details)                                               
39: R21         Nature of Operations and Summary of Accounting      HTML     21K 
                Policies (Details 1)                                             
12: R22         Nature of Operations and Summary of Accounting      HTML     25K 
                Policies (Details 2)                                             
29: R23         Nature of Operations and Summary of Accounting      HTML     30K 
                Policies (Details 3)                                             
42: R24         Nature of Operations and Summary of Accounting      HTML     84K 
                Policies (Detail Textuals)                                       
38: R25         Lease (Details)                                     HTML     24K 
11: R26         Lease (Details 1)                                   HTML     17K 
28: R27         Lease (Details 2)                                   HTML     23K 
41: R28         Lease (Details 3)                                   HTML     32K 
40: R29         Long-Term Investment (Details)                      HTML     34K 
36: R30         Long-Term Investment (Details 1)                    HTML     31K 
49: R31         Long-Term Investment (Detail Textuals)              HTML     40K 
22: R32         Security Deposits (Detail Textuals)                 HTML     25K 
15: R33         Related Party Transactions (Detail Textuals)        HTML     30K 
37: R34         Stockholders' Equity (Detail Textuals)              HTML     26K 
50: R35         Income Taxes (Details)                              HTML     41K 
23: R36         Income Taxes (Details 1)                            HTML     34K 
16: R37         Income Taxes (Details 2)                            HTML     22K 
35: R38         Income Taxes (Detail Textuals)                      HTML     29K 
10: XML         IDEA XML File -- Filing Summary                      XML     87K 
44: EXCEL       IDEA Workbook of Financial Reports                  XLSX     56K 
 4: EX-101.INS  XBRL Instance -- eoss-20200331                       XML    664K 
 6: EX-101.CAL  XBRL Calculations -- eoss-20200331_cal               XML     96K 
 7: EX-101.DEF  XBRL Definitions -- eoss-20200331_def                XML    286K 
 8: EX-101.LAB  XBRL Labels -- eoss-20200331_lab                     XML    900K 
 9: EX-101.PRE  XBRL Presentations -- eoss-20200331_pre              XML    502K 
 5: EX-101.SCH  XBRL Schema -- eoss-20200331                         XSD    105K 
25: ZIP         XBRL Zipped Folder -- 0001640334-20-001594-xbrl      Zip     97K

‘EX-101.INS’ — XBRL Instance — eoss-20200331

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<us-gaap:ComprehensiveIncomeNetOfTax contextRef="Context_3ME_01_Jan_2019T00_00_00_TO_31_Mar_2019T00_00_00" decimals="0" unitRef="USD"> -24062 </us-gaap:ComprehensiveIncomeNetOfTax>

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<div>Note 1. NATURE OF OPERATIONS AND SUMMARY OF ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) for interim financial reporting and in accordance with instructions for Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, the unaudited consolidated financial statements contained in this report reflect all adjustments that are normal and recurring in nature and considered necessary for a fair presentation of the financial position and the results of operations for the interim periods presented. The year-end balance sheet data were derived from audited consolidated financial statements, but does not include all disclosures required by GAAP. The results of operations for the interim period are not necessarily indicative of the results expected for the full year. These unaudited consolidated financial statements, footnote disclosures, and other information should be read in conjunction with the consolidated financial statements and the notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2019. <div>Organization EOS Inc. was incorporated on April 3, 2015 in the State of Nevada. The Company’s business plan is to market and distribute skin care products, including masks and serums. On November 18, 2016, the Company set up a wholly-owned subsidiary in Taiwan to assist the Company to promote the business in Taiwan. Emperor Star International Trade Co., Ltd., (“Emperor Star”), was incorporated on November 16, 2015 under the laws of Taiwan. Emperor Star is in the business of marketing and distribution of various products, including nutrition supplements, skin care products, and water purifiers. On May 3, 2017, the Company entered into and closed a Share Purchase and Sale Agreement (the “Purchase Agreement”) with Emperor Star and the shareholder of Emperor Star to acquire all issued and outstanding shares of Emperor Star in consideration of $30,562 in cash. As a result of the Purchase Agreement, Emperor Star became the Company’s wholly owned subsidiary. Upon consummation of the transaction, the Company has assumed the business of Emperor Star and ceased to be a shell company. On September 20, 2018, the Company set up another wholly-owned subsidiary, EOS International Inc. (“EOS(BVI)”), under the laws of British Virgin Islands. EOS(BVI) is in the business of marketing and distribution of various products, including nutrition supplements, skin care products, and water purifiers. On March 1, 2019, EOS(BVI) set up a wholly-owned subsidiary, Shanghai Maosong Co., Ltd (“Maosong”), under the laws of People’s Republic of China. Maosong is in the business of marketing and distribution of various products, including nutrition supplements, skin care products, and water purifiers in China. As of the date of this report, Maosong has a registered capital of USD $100,000, but no capital has actually been paid into Maosong.</div> </div><div>Principles of Consolidation The accompanying consolidated financial statements, including the accounts of EOS Inc. and its wholly owned subsidiaries in Taiwan, British Virgin Islands, and People’s Republic of China, have been prepared in conformity with accounting principles generally accepted in the United States of America. Since the Company and Emperor Star are entities under common control prior to the acquisition of Emperor Star, the transaction is accounted for as a restructuring transaction. All the assets and liabilities of Emperor Star were transferred to the Company at their respective carrying amounts on the date of transaction. The Company has recast prior period financial statements to reflect the conveyance of Emperor Star’s common shares as if the restructuring transaction had occurred as of the earliest date of the consolidated financial statements. All material intercompany accounts, transactions, and profits have been eliminated in consolidation. The nature of and effects on earnings per share (EPS) of nonrecurring intra-entity transactions involving long-term assets and liabilities is not required to be eliminated and EPS amounts have been recast to include the earnings (or losses) of the transferred net assets. The functional currency of the subsidiaries in Taiwan is the New Taiwan dollars and the subsidiary in People’s Republic of China is the Chinese Yuan, or Renminbi; however, the accompanying consolidated financial statements have been translated and presented in United States Dollars ($). In the accompanying consolidated financial statements and notes, “$”, “US$” and “U.S. dollars” mean United States dollars, “NT$” and “NT dollars” mean New Taiwan dollars, and “RMB” means Chinese Yuan, or Renminbi.</div> <div>Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.</div> <div>Classification Certain classifications have been made to the prior year financial statements to conform to the current year presentation. The reclassification had no impact on previously reported net income nor retained earnings.</div> <div>Cash and Cash Equivalents Cash and cash equivalents include cash and all highly liquid instruments with original maturities of three months or less.</div> <div>Accounts Receivable Accounts receivable are stated at carrying value less estimates made for doubtful receivables. An allowance for impairment of trade receivables is established if the collection of a receivable becomes doubtful. Such receivable becomes doubtful when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables. Significant financial difficulties of the debtor, probability that the debtor will enter into bankruptcy or financial reorganization, and default or delinquency in payments are considered indicators that the receivable is impaired. The amount of the allowance is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the original effective interest rate. An impairment loss is recognized in the statement of income, as are subsequent recoveries of previous impairments.</div> <div>InventoryInventory is stated at the lower of cost and net realizable value. Net realizable value (NRV) is defined as estimated selling prices less costs of completion, disposal, and transportation. Inventory consists mainly of finished goods held for resale. Cost is determined on a weighted average cost method. The Company periodically reviews the age and turnover of its inventory to determine whether any inventory has become obsolete or has declined in value, and incurs a charge to operations for known and anticipated inventory obsolescence.</div> <div>Property and Equipment Property and equipment is carried at cost net of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of the related asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related gain or loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of the remaining lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property and equipment under capital leases, generally is five years. Depreciation expense is $552 and $449 for the three months ended March 31, 2020 and 2019, respectively.</div> <div>Impairment of Long-Lived Assets The Company has adopted Accounting Standards Codification subtopic 360-10, Property, Plant and Equipment (“ASC 360-10”). ASC 360-10 requires that long-lived assets and certain identifiable intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually or more often if events and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business conditions, recurring losses, or a forecasted inability to achieve breakeven operating results over an extended period. The Company evaluates the recoverability of long-lived assets based upon forecasted undiscounted cash flows. Should impairment in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the carrying amount or the fair value less costs to sell. Management has determined that no impairments of long-lived assets currently exist as of March 31, 2020 and December 31, 2019. </div><div>Long-term Equity Investment The Company acquires equity investment to promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the Company does not have control over the investees as: <table border="0" cellpadding="0" cellspacing="0" style="TEXT-ALIGN:justify;FONT:10pt TIMES NEW ROMAN" width="100%"><tbody><tr><td style="width:4%" valign="top">•</td><td valign="top">Equity method investments when the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of the income or loss is recognized monthly and is recorded in gain (loss) on equity investments.</td></tr><tr><td> </td><td> </td></tr><tr><td valign="top">•</td><td valign="top">Non-marketable cost method investments when the equity method does not apply.</td></tr></tbody></table></div> Significant judgment is required to identify whether an impairment exists in the valuation of the Company’s non-marketable equity investments, and therefore the Company considers this a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant impact on the investee’s fair value. Qualitative analysis of its investments involves understanding the financial performance and near-term prospects of the investee, changes in general market conditions in the investee’s industry or geographic area, and the management and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using the market and income approaches. The market approach includes the use of comparable financial metrics of private and public companies and recent financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates regarding the investees’ revenue, costs, and discount rates. The Company’s assessment of these factors in determining whether an impairment exists could change in the future due to new developments or changes in applied assumptions.<div>Other-Than-Temporary Impairment The Company’s long-term equity investments are subject to a periodic impairment review. Impairments affect earnings as follows: <table border="0" cellpadding="0" cellspacing="0" style="TEXT-ALIGN:justify;FONT:10pt TIMES NEW ROMAN" width="100%"><tbody><tr><td style="width:4%" valign="top">•</td><td valign="top">Marketable equity securities include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and the Company’s ability and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which may include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the investee’s credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable equity method investments in gain (loss) on equity investments.</td></tr><tr><td> </td><td> </td></tr><tr><td valign="top">•</td><td valign="top">Non-marketable equity investments based on the Company’s assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in operating structure or management of the investee; additional funding requirements; and the investee’s ability to remain in business. A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gain (loss) on equity investments.</td></tr></tbody></table></div><div>Revenue RecognitionDuring the fiscal year 2018, the Company has adopted FASB Accounting Standards Codification (“ASC”), Topic 606 (“ASC 606”), Revenue from Contracts with Customers, using the modified retrospective method to all contracts that were not completed as of January 1, 2018. The Company recognized the cumulative effect of applying the new revenue standard as an adjustment to the opening balance of accumulated deficit at the beginning of 2018. The results for the Company’s reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and continue to be reported under the accounting standards in effect for the prior period. Based on the Company’s review of existing sales contracts as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant change on the Company’s revenue during all periods presented.</div> Pursuant to ASC 606, the Company recognizes revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines is within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration the Company is entitled to in exchange for the goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.Merchandise sales: The Company recognizes sales revenues from merchandise sales when customers obtain control of the Company’s products, which typically occurs upon delivery to customer. Merchandise sales revenues are recorded at the sales price, or “transaction price”. Software sales: The Company does not develop the software products on its own. When the Company receives a purchase order from the customer, the Company would engage with the third-party software company to customize and develop the software products. The Company recognizes software revenues upon completion of the installation and testing, and transfer the control of the software products to the customer. Software revenues are recorded at the fixed sales price, or “transaction price”, pursuant to the sales contracts. The Company may also charge the customer maintenance service fees on a straight-line basis over the service period pursuant to the sales contract. The Company concluded that the performance obligation for the maintenance service is distinct. Therefore, such maintenance service revenue can be separated from other elements in the arrangement. Trade discount and allowances: The Company generally does not provide invoice discounts on product sales to its customers for prompt payment. Product returns: The Company generally does not provide customers with the right to return a product for a full or partial refund, a credit, or an exchange for another product. To date, product allowance and returns have been minimal and, based on its experience, the Company believes that returns of its products will continue to be minimal. The following tables provide details of revenue by major products and by geography. Revenue by Major Products <div style="text-indent:0px"><table border="0" cellpadding="0" style="border:0px;width:90%;border-collapse:collapse;margin:auto"><tbody><tr style="background-color:rgb(255, 255, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;border:none;background-color:rgb(255, 255, 255)">For the three months ended March 31, 2020:</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);border:none"> </td><td colspan="2" style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);border:none;width:127px"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:5px"> </td></tr><tr style="background-color:rgb(204, 238, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255)"><div style="margin-left:10pt">Water purifier machine</div></td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255)"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;width:9px;background-color:rgb(204, 238, 255)">$</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:right;width:118px;background-color:rgb(204, 238, 255)">582,956</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:5px"> </td></tr><tr style="background-color:rgb(255, 255, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255)"><div style="margin-left:10pt">Automobile carbon reduction machine</div></td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255)"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;width:9px;background-color:rgb(255, 255, 255)"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:right;width:118px;background-color:rgb(255, 255, 255)">125,218</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:5px"> </td></tr><tr style="background-color:rgb(204, 238, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255)"><div style="margin-left:10pt">Nutrition supplement</div></td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255)"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;width:9px;background-color:rgb(204, 238, 255)"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:right;width:118px;background-color:rgb(204, 238, 255)">17,837</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:5px"> </td></tr><tr style="background-color:rgb(255, 255, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255)"><div style="margin-left:10pt">Software</div></td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:1%"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;width:9px;background-color:rgb(255, 255, 255);border-bottom:1pt solid black"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:right;width:118px;background-color:rgb(255, 255, 255);border-bottom:1pt solid black">6,715</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:1%"> </td></tr><tr style="background-color:rgb(204, 238, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255)"><div style="margin-left:10pt">Total</div></td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255)"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;border-top:none;border-right:none;border-bottom:2.5pt double black;border-left:none;border-image:initial;width:9px;background-color:rgb(204, 238, 255)">$</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:right;border-top:none;border-right:none;border-bottom:2.5pt double black;border-left:none;border-image:initial;width:118px;background-color:rgb(204, 238, 255)">732,726</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:5px"> </td></tr></tbody></table></div> Revenue by Geography <table border="0" cellpadding="0" cellspacing="0" style="TEXT-ALIGN:justify;FONT:10pt TIMES NEW ROMAN;margin:auto;background-color:#ffffff" width="85%"><tbody><tr><td style="border:none" valign="top">For the three months ended March 31, 2020:</td><td style="width:1%;border:none" valign="bottom"> </td><td colspan="2" style="text-align:right;width:9%;border:none" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td valign="top">Asia Pacific</td><td style="width:1%" valign="bottom"> </td><td style="BORDER-BOTTOM:black 1px solid;width:1%" valign="bottom">$</td><td style="BORDER-BOTTOM:black 1px solid;text-align:right;width:9%" valign="bottom">732,726</td><td style="PADDING-BOTTOM:1px;width:1%" valign="bottom"> </td></tr><tr style="background-color:#ffffff"><td valign="top">Total</td><td style="width:1%" valign="bottom"> </td><td style="BORDER-BOTTOM:black 3px double;width:1%" valign="bottom">$</td><td style="BORDER-BOTTOM:black 3px double;text-align:right;width:9%" valign="bottom">732,726</td><td style="PADDING-BOTTOM:3px;width:1%" valign="bottom"> </td></tr></tbody></table> <div>Leases – The Company adopted FASB Accounting Standards Codification, Topic 842, Leases (“ASC 842”) using the modified retrospective approach, electing the practical expedient that allows the Company not to restate its comparative periods prior to the adoption of the standard on January 1, 2019. As such, the disclosures required under ASC 842 are not presented for periods before the date of adoption. For the comparative periods prior to adoption, the Company presented the disclosures which were required under ASC 840. The Company applied the following practical expedients in the transition to the new standard and allowed under ASC 842: <table border="0" cellpadding="2" cellspacing="0" style="BORDER-RIGHT:black 1px solid;BORDER-BOTTOM:black 1px solid;TEXT-ALIGN:justify;FONT:10pt TIMES NEW ROMAN;margin:auto;background-color:#ffffff" width="85%"><tbody><tr style="height:15"><td style="BORDER-TOP:black 1px solid;BORDER-LEFT:black 1px solid;width:30%">Practical Expedient</td><td style="BORDER-TOP:black 1px solid;BORDER-LEFT:black 1px solid">Description</td></tr><tr style="height:15"><td style="BORDER-TOP:black 1px solid;BORDER-LEFT:black 1px solid">Reassessment of expired or existing contracts</td><td style="BORDER-TOP:black 1px solid;BORDER-LEFT:black 1px solid">The Company elected not to reassess, at the application date, whether any expired or existing contracts contained leases, the lease classification for any expired or existing leases, and the accounting for initial direct costs for any existing leases.</td></tr><tr style="height:15"><td style="BORDER-TOP:black 1px solid;BORDER-LEFT:black 1px solid">Use of hindsight</td><td style="BORDER-TOP:black 1px solid;BORDER-LEFT:black 1px solid">The Company elected to use hindsight in determining the lease term (that is, when considering options to extend or terminate the lease and to purchase the underlying asset) and in assessing impairment of right-to-use assets.</td></tr><tr style="height:15"><td style="BORDER-TOP:black 1px solid;BORDER-LEFT:black 1px solid">Reassessment of existing or expired land easements</td><td style="BORDER-TOP:black 1px solid;BORDER-LEFT:black 1px solid">The Company elected not to evaluate existing or expired land easements that were not previously accounted for as leases under ASC 840, as allowed under the transition practical expedient. Going forward, new or modified land easements will be evaluated under ASU No. 2016-02.</td></tr><tr style="height:15"><td style="BORDER-TOP:black 1px solid;BORDER-LEFT:black 1px solid">Separation of lease and non-lease components</td><td style="BORDER-TOP:black 1px solid;BORDER-LEFT:black 1px solid">Lease agreements that contain both lease and non-lease components are generally accounted for separately.</td></tr><tr style="height:15"><td style="BORDER-TOP:black 1px solid;BORDER-LEFT:black 1px solid">Short-term lease recognition exemption</td><td style="BORDER-TOP:black 1px solid;BORDER-LEFT:black 1px solid">The Company also elected the short-term lease recognition exemption and will not recognize ROU assets or lease liabilities for leases with a term less than 12 months.</td></tr></tbody></table> The new leasing standard requires recognition of leases on the consolidated balance sheets as right-of-use (“ROU”) assets and lease liabilities. ROU assets represent the Company’s right to use underlying assets for the lease terms and lease liabilities represent the Company’s obligation to make lease payments arising from the leases. Operating lease ROU assets and operating lease liabilities are recognized based on the present value and future minimum lease payments over the lease term at commencement date. The Company’s future minimum based payments used to determine the Company’s lease liabilities mainly include minimum based rent payments. As most of Company’s leases do not provide an implicit rate, the Company uses its estimated incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The adoption of ASC 842 had no substantial impact on the Company’s consolidated balance sheets. The most significant impact was the recognition of the operating lease right-of-use assets and the liability for operating leases. Accordingly, adoption of this standard resulted in the recognition of operating lease right-of-use assets of $8,235 and operating lease liabilities of $8,235 on the consolidated balance sheet as of January 1, 2019. The adoption of ASC 842 did not result in a cumulative-effect adjustment to the opening balance of retained earnings.</div> In addition, the adoption of the standard did not have a material impact on the Company’s results of operations or cash flows. Operating lease cost is recognized as a single lease cost on a straight-line basis over the lease term and is recorded in Selling, general and administrative expenses. Variable lease payments for common area maintenance, property taxes and other operating expenses are recognized as expense in the period when the changes in facts and circumstances on which the variable lease payments are based occur.<div>Advertising Costs Advertising costs are expensed at the time such advertising commences. Advertising expenses were $9,055 and $9,702 for the three months ended March 31, 2020 and 2019, respectively. </div><div>Post-retirement and Post-employment Benefits The Company’s subsidiaries in Taiwan adopted the government mandated defined contribution plan pursuant to the Taiwan Labor Pension Act (the “Act”). Such labor regulations require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than 6% of the worker’s monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to 6% of employees’ salaries to the employees’ pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts for such employee benefits, which were expensed as incurred, were $1,392 and $2,184 for the three months ended March 31, 2020 and 2019, respectively. Other than the above, the Company does not provide any other post-retirement or post-employment benefits.</div> <div>Fair Value Measurements FASB ASC 820, “Fair Value Measurements” defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect the assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s own assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes the inputs into three broad levels based on the reliability of the inputs as follows: <table border="0" cellpadding="0" cellspacing="0" style="TEXT-ALIGN:justify;FONT:10pt TIMES NEW ROMAN" width="100%"><tbody><tr style="height:15"><td style="width:4%" valign="top"> </td><td style="width:4%" valign="top">•</td><td valign="top">Level 1 – Inputs are quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. Valuation of these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active markets that are readily and regularly available. </td></tr><tr style="height:15"><td valign="top"> </td><td valign="top">•</td><td valign="top">Level 2 – Inputs other than quoted prices in active markets that are either directly or indirectly observable as of the measurement date, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. </td></tr><tr style="height:15"><td valign="top"> </td><td valign="top">•</td><td valign="top">Level 3 – Valuations based on inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally determined using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market participant would use in pricing the asset or liability.</td></tr></tbody></table> </div> The carrying values of certain assets and liabilities of the Company, such as cash and cash equivalents, accounts receivable, inventory, advance to suppliers, prepaid expenses, accounts payable, accrued expenses, and due to shareholders, approximate fair value because of to their relatively short maturities.<div>Net Income Per Share Basic income per share is computed by dividing net income by weighted average number of shares of common stock outstanding during each period. Diluted income per share is computed by dividing net income by the weighted average number of shares of common stock, common stock equivalents, and potentially dilutive securities outstanding during each period. For the three months ended March 31, 2020 and 2019, the Company does not have any outstanding common stock equivalents; therefore, a separate computation of diluted income per share is not presented.</div> <div>Income Taxes The Company accounts for income taxes in accordance with ASC 740, Income Taxes, which requires that the Company recognize deferred tax liabilities and assets based on the differences between the financial statement carrying amounts and the tax basis of assets and liabilities, using enacted tax rates in effect in the years the differences are expected to reverse. Deferred income tax benefit (expense) results from the change in net deferred tax assets or deferred tax liabilities. A valuation allowance is recorded when, in the opinion of management, it is more likely than not that some or all of any deferred tax assets will not be realized.</div> <div><div>Concentration of Credit Risk Cash and cash equivalents: The Company’s financial instruments that are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary cash investments in high quality credit institutions in Taiwan, but these investments may be in excess of the insurance limits of Taiwan Central Deposit Insurance Corporation (the “TCDIC”). The Company does not enter into financial instruments for hedging, trading or speculative purposes. Concentration of credit risk with respect to trade and notes receivables is limited due to the wide variety of customers and markets in which the Company transacts business, as well as their dispersion across many geographical areas. As of March 31, 2020, the Company had approximately $64,519 in excess of TCDIC insured limits. The Company has not experienced any losses in such accounts. Customers: The Company performs ongoing credit evaluations of its customers’ financial condition and generally requires no collateral.</div> </div> For the three months ended March 31, 2020, one customer accounted for more than 10% of the Company’s total revenues, representing approximately 88% of its total revenues, and 99% of accounts receivable in aggregate at March 31, 2020.<table border="0" cellpadding="0" cellspacing="0" style="background-color:#ffffff;font:10pt Times New Roman;margin:auto;text-align:justify;width:90%" width="85%"><tbody><tr><td style="border-bottom:1px solid;width:275px" valign="bottom">Customer</td><td style="width:1%" valign="bottom"> </td><td colspan="2" style="BORDER-BOTTOM:1px solid;text-align:center;width:9%" valign="bottom">Net sales for the three monthsended March 31, 2020</td><td style="width:1%" valign="bottom"> </td><td colspan="2" style="BORDER-BOTTOM:1px solid;text-align:center;width:9%" valign="bottom">Accounts receivable balanceas of March 31, 2020</td><td style="padding-bottom:1px;width:1%" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td style="width:275px" valign="top">A</td><td style="width:14px" valign="bottom"> </td><td style="width:1%;text-align:center" valign="bottom">$</td><td style="width:9%;text-align:right" valign="bottom">645,204</td><td style="width:1%" valign="bottom"> </td><td style="width:6px;text-align:center" valign="bottom">$</td><td style="width:57px;text-align:right" valign="bottom">2,046,713</td><td style="width:1%" valign="bottom"> </td></tr></tbody></table> For the three months ended March 31, 2019, one customer accounted for more than 10% of the Company’s total revenues, represented approximately 85% of its total revenues and 78% of accounts receivable in aggregate at March 31, 2019, respectively. <div><table cellpadding="0" style="border-collapse:collapse;border:0px;width:90%;margin:auto"><tbody><tr style="background-color:rgb(255, 255, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center;background-color:rgb(255, 255, 255);border-bottom:1pt solid black;width:359px"> </td></tr></tbody></table></div> <div><div><table cellpadding="0" style="border-collapse:collapse;border:0px;width:90%;margin:auto"><tbody><tr style="background-color:rgb(255, 255, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);border-bottom:1pt solid black;width:541px;border-top:none;border-right:none;border-left:none;border-image:initial">Customer</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:14px;border:none"> </td><td colspan="2" style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:164px;border-bottom:1pt solid black;border-top:none;border-right:none;border-left:none;border-image:initial">Net sales for the three monthsended March 31, 2019</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center;background-color:rgb(255, 255, 255);width:8px;border-top:none;border-right:none;border-bottom:1pt solid black;border-left:none;border-image:initial"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center;background-color:rgb(255, 255, 255);width:8px"> </td><td colspan="2" style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);border-bottom:1pt solid black;width:155px">Accounts receivable balanceas of March 31, 2019</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255)"> </td></tr><tr style="background-color:rgb(204, 238, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:541px">A</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:1%"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:6px">$</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:right;background-color:rgb(204, 238, 255);width:158px">171,058</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:8px">*</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:right;background-color:rgb(204, 238, 255);width:1%"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:right;background-color:rgb(204, 238, 255);width:3px">$</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:right;background-color:rgb(204, 238, 255);width:152px">1,321,649</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255)"> </td></tr></tbody></table></div> *Related party transactions (see Note 5).</div> Suppliers: The Company purchases its inventories from various suppliers. For the three months ended March 31, 2020, three suppliers accounted for more than 10% of the Company’s total net purchase, representing approximately 50%, 34%, and 10% of total net purchase, and 0% of accounts payable in aggregate at March 31, 2020, respectively: <div><table cellpadding="0" style="border-collapse:collapse;border:0px;width:90%;margin:auto"><tbody><tr style="background-color:rgb(255, 255, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:539px;border-bottom:1pt solid black">Supplier</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:8px"> </td><td colspan="2" style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:160px;border-bottom:1pt solid black">Net purchase for the three months ended March 31, 2020</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);text-align:center;width:11px"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);text-align:center;width:8px"> </td><td colspan="2" style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:137px;border-bottom:1pt solid black">Accounts payable balanceas of March 31, 2020</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:10px"> </td></tr><tr style="background-color:rgb(204, 238, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:78%">A</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:1%"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:1%">$</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);text-align:right;width:8%">47,995</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);text-align:right;width:11px"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);text-align:right;width:8px"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);text-align:right;width:15px">$</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);text-align:right;width:8%">—</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:10px"> </td></tr><tr style="background-color:rgb(255, 255, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:539px">B</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:8px"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:11px">$</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);text-align:right;width:157px">33,100</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);text-align:right;width:1%"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);text-align:right;width:1%"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);text-align:right;width:1%">$</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);text-align:right;width:148px">—</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:1%"> </td></tr><tr style="background-color:rgb(204, 238, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:539px">C</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:8px"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:11px">$</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);text-align:right;width:157px">9,533</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);text-align:right;width:11px"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);text-align:right;width:8px"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);text-align:right;width:15px">$</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);text-align:right;width:148px">—</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:10px"> </td></tr></tbody></table></div> For the three months ended March 31, 2019, one supplier accounted for more than 10% of the Company’s total net purchase, representing approximately 95% of total net purchase, and 96% of accounts payable in aggregate at March 31, 2019, respectively: <div><table border="0" cellpadding="0" cellspacing="0" style="font:10pt Times New Roman;margin-left:50pt;text-align:justify;width:90%" width="100%"><tbody><tr><td style="border-bottom:1px solid;width:568px" valign="bottom">Supplier</td><td style="width:8px" valign="bottom"> </td><td colspan="2" style="border-bottom:1px solid;text-align:center;width:143px" valign="bottom">Net purchase for the three months ended March 31, 2019</td><td style="padding-bottom:1px;width:4px" valign="bottom"> </td><td style="width:3px" valign="bottom"> </td><td colspan="2" style="border-bottom:1px solid;text-align:center;width:156px" valign="bottom">Accounts payable balanceas of March 31, 2019</td><td style="padding-bottom:1px;width:15px" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td style="width:568px" valign="top">D</td><td style="width:8px" valign="bottom"> </td><td style="width:10px" valign="bottom">$</td><td style="text-align:right;width:133px" valign="bottom">33,420</td><td style="width:4px" valign="bottom"> </td><td style="width:3px" valign="bottom"> </td><td style="width:10px" valign="bottom">$</td><td style="text-align:right;width:142px" valign="bottom">14,419</td><td style="width:15px" valign="bottom"> </td></tr></tbody></table></div> <div>Foreign-currency Transactions Foreign-currency transactions are recorded in New Taiwan dollars (“NTD”) and Renminbi (“RMB”) at the rates of exchange in effect when the transactions occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency is converted into New Taiwan dollars and Renminbi, or when foreign-currency receivables or payables are settled, are credited or charged to income in the year of conversion or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated at the prevailing exchange rates and the resulting differences are charged to current income except for those foreign currencies denominated investments in shares of stock where such differences are accounted for as translation adjustments under stockholders’ equity.</div> <div>Translation Adjustment The accounts of the Company’s subsidiaries were maintained, and their financial statements were expressed in New Taiwan Dollar (“NTD”) and Renminbi (“RMB”). Such financial statements were translated into U.S. Dollars (“$” or “USD”) in accordance ASC 830, "Foreign Currency Matters", with the NTD and RMB as the functional currency. According to the Statement, all assets and liabilities are translated at the current exchange rate, common stock and additional paid-in capital are translated at the historical rates, and income statement items are translated at an average exchange rate for the period. The resulting translation adjustments are reported under accumulated other comprehensive income (loss) as a component of stockholders’ equity.</div> <div>Comprehensive Income (loss) Comprehensive income (loss) includes accumulated foreign currency translation gains and losses. The Company has reported the components of comprehensive income (loss) on its consolidated statements of operations and other comprehensive income (loss).</div> <div>Recent Accounting Pronouncements In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement. The ASU modifies the disclosure requirements in Topic 820, Fair Value Measurement, by removing certain disclosure requirements related to the fair value hierarchy, modifying existing disclosure requirements related to measurement uncertainty and adding new disclosure requirements, such as disclosing the changes in unrealized gains and losses for the period included in other comprehensive income for recurring Level 3 fair value measurements held at the end of the reporting period and disclosing the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements. This ASU is effective for public companies for annual reporting periods and interim periods within those annual periods beginning after December 15, 2019. The Company is currently evaluating the effect, if any, that the ASU will have on its consolidated financial statements. In December 2019, the FASB issued ASU No. 2019-12, Simplifying the Accounting for Income Taxes, as part of its initiative to reduce complexity in accounting standards. The amendments in the ASU are effective for fiscal years beginning after December 15, 2020, including interim periods therein. Early adoption of the standard is permitted, including adoption in interim or annual periods for which financial statements have not yet been issued. The Company is currently evaluating the effect, if any, that the ASU will have on its consolidated financial statements.</div>

</us-gaap:BusinessDescriptionAndAccountingPoliciesTextBlock>

<us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="C_20200101to20200331">

<div>Organization EOS Inc. was incorporated on April 3, 2015 in the State of Nevada. The Company’s business plan is to market and distribute skin care products, including masks and serums. On November 18, 2016, the Company set up a wholly-owned subsidiary in Taiwan to assist the Company to promote the business in Taiwan. Emperor Star International Trade Co., Ltd., (“Emperor Star”), was incorporated on November 16, 2015 under the laws of Taiwan. Emperor Star is in the business of marketing and distribution of various products, including nutrition supplements, skin care products, and water purifiers. On May 3, 2017, the Company entered into and closed a Share Purchase and Sale Agreement (the “Purchase Agreement”) with Emperor Star and the shareholder of Emperor Star to acquire all issued and outstanding shares of Emperor Star in consideration of $30,562 in cash. As a result of the Purchase Agreement, Emperor Star became the Company’s wholly owned subsidiary. Upon consummation of the transaction, the Company has assumed the business of Emperor Star and ceased to be a shell company. On September 20, 2018, the Company set up another wholly-owned subsidiary, EOS International Inc. (“EOS(BVI)”), under the laws of British Virgin Islands. EOS(BVI) is in the business of marketing and distribution of various products, including nutrition supplements, skin care products, and water purifiers. On March 1, 2019, EOS(BVI) set up a wholly-owned subsidiary, Shanghai Maosong Co., Ltd (“Maosong”), under the laws of People’s Republic of China. Maosong is in the business of marketing and distribution of various products, including nutrition supplements, skin care products, and water purifiers in China. As of the date of this report, Maosong has a registered capital of USD $100,000, but no capital has actually been paid into Maosong.</div>

</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>

<us-gaap:PaymentsToAcquireAdditionalInterestInSubsidiaries contextRef="Context_Custom_01_May_2017T00_00_00_TO_03_May_2017T00_00_00" decimals="0" unitRef="USD"> 30562 </us-gaap:PaymentsToAcquireAdditionalInterestInSubsidiaries>

<eoss:AuthorisedCapital contextRef="Context_As_Of_01-Mar-2019T00_00_00_ConsolidatedEntitiesAxis_SubsidiaryIssuerMember" decimals="0" unitRef="USD"> 100000 </eoss:AuthorisedCapital>

<us-gaap:ConsolidationPolicyTextBlock contextRef="C_20200101to20200331">

<div>Principles of Consolidation The accompanying consolidated financial statements, including the accounts of EOS Inc. and its wholly owned subsidiaries in Taiwan, British Virgin Islands, and People’s Republic of China, have been prepared in conformity with accounting principles generally accepted in the United States of America. Since the Company and Emperor Star are entities under common control prior to the acquisition of Emperor Star, the transaction is accounted for as a restructuring transaction. All the assets and liabilities of Emperor Star were transferred to the Company at their respective carrying amounts on the date of transaction. The Company has recast prior period financial statements to reflect the conveyance of Emperor Star’s common shares as if the restructuring transaction had occurred as of the earliest date of the consolidated financial statements. All material intercompany accounts, transactions, and profits have been eliminated in consolidation. The nature of and effects on earnings per share (EPS) of nonrecurring intra-entity transactions involving long-term assets and liabilities is not required to be eliminated and EPS amounts have been recast to include the earnings (or losses) of the transferred net assets. The functional currency of the subsidiaries in Taiwan is the New Taiwan dollars and the subsidiary in People’s Republic of China is the Chinese Yuan, or Renminbi; however, the accompanying consolidated financial statements have been translated and presented in United States Dollars ($). In the accompanying consolidated financial statements and notes, “$”, “US$” and “U.S. dollars” mean United States dollars, “NT$” and “NT dollars” mean New Taiwan dollars, and “RMB” means Chinese Yuan, or Renminbi.</div>

</us-gaap:ConsolidationPolicyTextBlock>

<us-gaap:UseOfEstimates contextRef="C_20200101to20200331">

<div>Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.</div>

</us-gaap:UseOfEstimates>

<us-gaap:PriorPeriodReclassificationAdjustmentDescription contextRef="C_20200101to20200331">

<div>Classification Certain classifications have been made to the prior year financial statements to conform to the current year presentation. The reclassification had no impact on previously reported net income nor retained earnings.</div>

</us-gaap:PriorPeriodReclassificationAdjustmentDescription>

<us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="C_20200101to20200331">

<div>Cash and Cash Equivalents Cash and cash equivalents include cash and all highly liquid instruments with original maturities of three months or less.</div>

</us-gaap:CashAndCashEquivalentsPolicyTextBlock>

<us-gaap:TradeAndOtherAccountsReceivablePolicy contextRef="C_20200101to20200331">

<div>Accounts Receivable Accounts receivable are stated at carrying value less estimates made for doubtful receivables. An allowance for impairment of trade receivables is established if the collection of a receivable becomes doubtful. Such receivable becomes doubtful when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables. Significant financial difficulties of the debtor, probability that the debtor will enter into bankruptcy or financial reorganization, and default or delinquency in payments are considered indicators that the receivable is impaired. The amount of the allowance is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the original effective interest rate. An impairment loss is recognized in the statement of income, as are subsequent recoveries of previous impairments.</div>

</us-gaap:TradeAndOtherAccountsReceivablePolicy>

<us-gaap:InventoryPolicyTextBlock contextRef="C_20200101to20200331">

<div>InventoryInventory is stated at the lower of cost and net realizable value. Net realizable value (NRV) is defined as estimated selling prices less costs of completion, disposal, and transportation. Inventory consists mainly of finished goods held for resale. Cost is determined on a weighted average cost method. The Company periodically reviews the age and turnover of its inventory to determine whether any inventory has become obsolete or has declined in value, and incurs a charge to operations for known and anticipated inventory obsolescence.</div>

</us-gaap:InventoryPolicyTextBlock>

<us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="C_20200101to20200331">

<div>Property and Equipment Property and equipment is carried at cost net of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of the related asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related gain or loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of the remaining lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property and equipment under capital leases, generally is five years. Depreciation expense is $552 and $449 for the three months ended March 31, 2020 and 2019, respectively.</div>

</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>

<us-gaap:PropertyPlantAndEquipmentDepreciationMethods contextRef="C_20200101to20200331"> straight-line method </us-gaap:PropertyPlantAndEquipmentDepreciationMethods>

<us-gaap:PropertyPlantAndEquipmentEstimatedUsefulLives contextRef="C_20200101to20200331"> five </us-gaap:PropertyPlantAndEquipmentEstimatedUsefulLives>

<us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock contextRef="C_20200101to20200331">

<div>Impairment of Long-Lived Assets The Company has adopted Accounting Standards Codification subtopic 360-10, Property, Plant and Equipment (“ASC 360-10”). ASC 360-10 requires that long-lived assets and certain identifiable intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually or more often if events and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business conditions, recurring losses, or a forecasted inability to achieve breakeven operating results over an extended period. The Company evaluates the recoverability of long-lived assets based upon forecasted undiscounted cash flows. Should impairment in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the carrying amount or the fair value less costs to sell. Management has determined that no impairments of long-lived assets currently exist as of March 31, 2020 and December 31, 2019. </div>

</us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock>

<us-gaap:EquityMethodInvestmentsPolicy contextRef="C_20200101to20200331">

<div>Long-term Equity Investment The Company acquires equity investment to promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the Company does not have control over the investees as: <table border="0" cellpadding="0" cellspacing="0" style="TEXT-ALIGN:justify;FONT:10pt TIMES NEW ROMAN" width="100%"><tbody><tr><td style="width:4%" valign="top">•</td><td valign="top">Equity method investments when the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of the income or loss is recognized monthly and is recorded in gain (loss) on equity investments.</td></tr><tr><td> </td><td> </td></tr><tr><td valign="top">•</td><td valign="top">Non-marketable cost method investments when the equity method does not apply.</td></tr></tbody></table></div>Significant judgment is required to identify whether an impairment exists in the valuation of the Company’s non-marketable equity investments, and therefore the Company considers this a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant impact on the investee’s fair value. Qualitative analysis of its investments involves understanding the financial performance and near-term prospects of the investee, changes in general market conditions in the investee’s industry or geographic area, and the management and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using the market and income approaches. The market approach includes the use of comparable financial metrics of private and public companies and recent financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates regarding the investees’ revenue, costs, and discount rates. The Company’s assessment of these factors in determining whether an impairment exists could change in the future due to new developments or changes in applied assumptions.

</us-gaap:EquityMethodInvestmentsPolicy>

<eoss:OtherThanTemporaryImpairmentPolicyTextBlock contextRef="C_20200101to20200331">

<div>Other-Than-Temporary Impairment The Company’s long-term equity investments are subject to a periodic impairment review. Impairments affect earnings as follows: <table border="0" cellpadding="0" cellspacing="0" style="TEXT-ALIGN:justify;FONT:10pt TIMES NEW ROMAN" width="100%"><tbody><tr><td style="width:4%" valign="top">•</td><td valign="top">Marketable equity securities include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and the Company’s ability and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which may include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the investee’s credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable equity method investments in gain (loss) on equity investments.</td></tr><tr><td> </td><td> </td></tr><tr><td valign="top">•</td><td valign="top">Non-marketable equity investments based on the Company’s assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in operating structure or management of the investee; additional funding requirements; and the investee’s ability to remain in business. A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gain (loss) on equity investments.</td></tr></tbody></table></div>

</eoss:OtherThanTemporaryImpairmentPolicyTextBlock>

<us-gaap:RevenueRecognitionPolicyTextBlock contextRef="C_20200101to20200331">

<div>Revenue RecognitionDuring the fiscal year 2018, the Company has adopted FASB Accounting Standards Codification (“ASC”), Topic 606 (“ASC 606”), Revenue from Contracts with Customers, using the modified retrospective method to all contracts that were not completed as of January 1, 2018. The Company recognized the cumulative effect of applying the new revenue standard as an adjustment to the opening balance of accumulated deficit at the beginning of 2018. The results for the Company’s reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and continue to be reported under the accounting standards in effect for the prior period. Based on the Company’s review of existing sales contracts as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant change on the Company’s revenue during all periods presented.</div>Pursuant to ASC 606, the Company recognizes revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines is within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration the Company is entitled to in exchange for the goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.Merchandise sales: The Company recognizes sales revenues from merchandise sales when customers obtain control of the Company’s products, which typically occurs upon delivery to customer. Merchandise sales revenues are recorded at the sales price, or “transaction price”. Software sales: The Company does not develop the software products on its own. When the Company receives a purchase order from the customer, the Company would engage with the third-party software company to customize and develop the software products. The Company recognizes software revenues upon completion of the installation and testing, and transfer the control of the software products to the customer. Software revenues are recorded at the fixed sales price, or “transaction price”, pursuant to the sales contracts. The Company may also charge the customer maintenance service fees on a straight-line basis over the service period pursuant to the sales contract. The Company concluded that the performance obligation for the maintenance service is distinct. Therefore, such maintenance service revenue can be separated from other elements in the arrangement. Trade discount and allowances: The Company generally does not provide invoice discounts on product sales to its customers for prompt payment. Product returns: The Company generally does not provide customers with the right to return a product for a full or partial refund, a credit, or an exchange for another product. To date, product allowance and returns have been minimal and, based on its experience, the Company believes that returns of its products will continue to be minimal. The following tables provide details of revenue by major products and by geography. Revenue by Major Products <div style="text-indent:0px"><table border="0" cellpadding="0" style="border:0px;width:90%;border-collapse:collapse;margin:auto"><tbody><tr style="background-color:rgb(255, 255, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;border:none;background-color:rgb(255, 255, 255)">For the three months ended March 31, 2020:</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);border:none"> </td><td colspan="2" style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);border:none;width:127px"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:5px"> </td></tr><tr style="background-color:rgb(204, 238, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255)"><div style="margin-left:10pt">Water purifier machine</div></td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255)"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;width:9px;background-color:rgb(204, 238, 255)">$</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:right;width:118px;background-color:rgb(204, 238, 255)">582,956</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:5px"> </td></tr><tr style="background-color:rgb(255, 255, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255)"><div style="margin-left:10pt">Automobile carbon reduction machine</div></td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255)"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;width:9px;background-color:rgb(255, 255, 255)"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:right;width:118px;background-color:rgb(255, 255, 255)">125,218</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:5px"> </td></tr><tr style="background-color:rgb(204, 238, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255)"><div style="margin-left:10pt">Nutrition supplement</div></td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255)"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;width:9px;background-color:rgb(204, 238, 255)"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:right;width:118px;background-color:rgb(204, 238, 255)">17,837</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:5px"> </td></tr><tr style="background-color:rgb(255, 255, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255)"><div style="margin-left:10pt">Software</div></td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:1%"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;width:9px;background-color:rgb(255, 255, 255);border-bottom:1pt solid black"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:right;width:118px;background-color:rgb(255, 255, 255);border-bottom:1pt solid black">6,715</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:1%"> </td></tr><tr style="background-color:rgb(204, 238, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255)"><div style="margin-left:10pt">Total</div></td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255)"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;border-top:none;border-right:none;border-bottom:2.5pt double black;border-left:none;border-image:initial;width:9px;background-color:rgb(204, 238, 255)">$</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:right;border-top:none;border-right:none;border-bottom:2.5pt double black;border-left:none;border-image:initial;width:118px;background-color:rgb(204, 238, 255)">732,726</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:5px"> </td></tr></tbody></table></div>Revenue by Geography <table border="0" cellpadding="0" cellspacing="0" style="TEXT-ALIGN:justify;FONT:10pt TIMES NEW ROMAN;margin:auto;background-color:#ffffff" width="85%"><tbody><tr><td style="border:none" valign="top">For the three months ended March 31, 2020:</td><td style="width:1%;border:none" valign="bottom"> </td><td colspan="2" style="text-align:right;width:9%;border:none" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td valign="top">Asia Pacific</td><td style="width:1%" valign="bottom"> </td><td style="BORDER-BOTTOM:black 1px solid;width:1%" valign="bottom">$</td><td style="BORDER-BOTTOM:black 1px solid;text-align:right;width:9%" valign="bottom">732,726</td><td style="PADDING-BOTTOM:1px;width:1%" valign="bottom"> </td></tr><tr style="background-color:#ffffff"><td valign="top">Total</td><td style="width:1%" valign="bottom"> </td><td style="BORDER-BOTTOM:black 3px double;width:1%" valign="bottom">$</td><td style="BORDER-BOTTOM:black 3px double;text-align:right;width:9%" valign="bottom">732,726</td><td style="PADDING-BOTTOM:3px;width:1%" valign="bottom"> </td></tr></tbody></table>

</us-gaap:RevenueRecognitionPolicyTextBlock>

<eoss:ScheduleOfRevenueByMajorProductsTableTextBlock contextRef="C_20200101to20200331">

<div style="text-indent:0px"><table border="0" cellpadding="0" style="border:0px;width:90%;border-collapse:collapse;margin:auto"><tbody><tr style="background-color:rgb(255, 255, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;border:none;background-color:rgb(255, 255, 255)">For the three months ended March 31, 2020:</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);border:none"> </td><td colspan="2" style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);border:none;width:127px"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:5px"> </td></tr><tr style="background-color:rgb(204, 238, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255)"><div style="margin-left:10pt">Water purifier machine</div></td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255)"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;width:9px;background-color:rgb(204, 238, 255)">$</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:right;width:118px;background-color:rgb(204, 238, 255)">582,956</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:5px"> </td></tr><tr style="background-color:rgb(255, 255, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255)"><div style="margin-left:10pt">Automobile carbon reduction machine</div></td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255)"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;width:9px;background-color:rgb(255, 255, 255)"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:right;width:118px;background-color:rgb(255, 255, 255)">125,218</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:5px"> </td></tr><tr style="background-color:rgb(204, 238, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255)"><div style="margin-left:10pt">Nutrition supplement</div></td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255)"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;width:9px;background-color:rgb(204, 238, 255)"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:right;width:118px;background-color:rgb(204, 238, 255)">17,837</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:5px"> </td></tr><tr style="background-color:rgb(255, 255, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255)"><div style="margin-left:10pt">Software</div></td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:1%"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;width:9px;background-color:rgb(255, 255, 255);border-bottom:1pt solid black"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:right;width:118px;background-color:rgb(255, 255, 255);border-bottom:1pt solid black">6,715</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:1%"> </td></tr><tr style="background-color:rgb(204, 238, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255)"><div style="margin-left:10pt">Total</div></td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255)"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;border-top:none;border-right:none;border-bottom:2.5pt double black;border-left:none;border-image:initial;width:9px;background-color:rgb(204, 238, 255)">$</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:right;border-top:none;border-right:none;border-bottom:2.5pt double black;border-left:none;border-image:initial;width:118px;background-color:rgb(204, 238, 255)">732,726</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:5px"> </td></tr></tbody></table></div>

</eoss:ScheduleOfRevenueByMajorProductsTableTextBlock>

<us-gaap:Revenues contextRef="C_20200101to20200331_srtProductOrServiceAxis_eossWaterPurifierMachineMember" decimals="0" unitRef="USD"> 582956 </us-gaap:Revenues>

<us-gaap:Revenues contextRef="C_20200101to20200331_srtProductOrServiceAxis_eossAutomobileCarbonReductionMachineMember" decimals="0" unitRef="USD"> 125218 </us-gaap:Revenues>

<us-gaap:Revenues contextRef="C_20200101to20200331_srtProductOrServiceAxis_eossNutritionSupplementMember" decimals="0" unitRef="USD"> 17837 </us-gaap:Revenues>

<us-gaap:Revenues contextRef="C_20200101to20200331_srtProductOrServiceAxis_eossSoftwareMember" decimals="0" unitRef="USD"> 6715 </us-gaap:Revenues>

<us-gaap:Revenues contextRef="C_20200101to20200331" decimals="0" unitRef="USD"> 732726 </us-gaap:Revenues>

<us-gaap:Revenues contextRef="C_20200101to20200331_srtStatementGeographicalAxis_srtAsiaPacificMember" decimals="0" unitRef="USD"> 732726 </us-gaap:Revenues>

<us-gaap:Revenues contextRef="C_20200101to20200302_usgaapTypeOfArrangementAxis_eossStrategicAllianceAgreementMember_usgaapRelatedPartyTransactionsByRelatedPartyAxis_usgaapEquityMethodInvesteeMember" decimals="-6" unitRef="USD"> 15000000 </us-gaap:Revenues>

<eoss:ScheduleOfRevenueByGeographyTableTextBlock contextRef="C_20200101to20200331">

<table border="0" cellpadding="0" cellspacing="0" style="TEXT-ALIGN:justify;FONT:10pt TIMES NEW ROMAN;margin:auto;background-color:#ffffff" width="85%"><tbody><tr><td style="border:none" valign="top">For the three months ended March 31, 2020:</td><td style="width:1%;border:none" valign="bottom"> </td><td colspan="2" style="text-align:right;width:9%;border:none" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td valign="top">Asia Pacific</td><td style="width:1%" valign="bottom"> </td><td style="BORDER-BOTTOM:black 1px solid;width:1%" valign="bottom">$</td><td style="BORDER-BOTTOM:black 1px solid;text-align:right;width:9%" valign="bottom">732,726</td><td style="PADDING-BOTTOM:1px;width:1%" valign="bottom"> </td></tr><tr style="background-color:#ffffff"><td valign="top">Total</td><td style="width:1%" valign="bottom"> </td><td style="BORDER-BOTTOM:black 3px double;width:1%" valign="bottom">$</td><td style="BORDER-BOTTOM:black 3px double;text-align:right;width:9%" valign="bottom">732,726</td><td style="PADDING-BOTTOM:3px;width:1%" valign="bottom"> </td></tr></tbody></table>

</eoss:ScheduleOfRevenueByGeographyTableTextBlock>

<us-gaap:LesseeLeasesPolicyTextBlock contextRef="C_20200101to20200331">

<div>Leases – The Company adopted FASB Accounting Standards Codification, Topic 842, Leases (“ASC 842”) using the modified retrospective approach, electing the practical expedient that allows the Company not to restate its comparative periods prior to the adoption of the standard on January 1, 2019. As such, the disclosures required under ASC 842 are not presented for periods before the date of adoption. For the comparative periods prior to adoption, the Company presented the disclosures which were required under ASC 840. The Company applied the following practical expedients in the transition to the new standard and allowed under ASC 842: <table border="0" cellpadding="2" cellspacing="0" style="BORDER-RIGHT:black 1px solid;BORDER-BOTTOM:black 1px solid;TEXT-ALIGN:justify;FONT:10pt TIMES NEW ROMAN;margin:auto;background-color:#ffffff" width="85%"><tbody><tr style="height:15"><td style="BORDER-TOP:black 1px solid;BORDER-LEFT:black 1px solid;width:30%">Practical Expedient</td><td style="BORDER-TOP:black 1px solid;BORDER-LEFT:black 1px solid">Description</td></tr><tr style="height:15"><td style="BORDER-TOP:black 1px solid;BORDER-LEFT:black 1px solid">Reassessment of expired or existing contracts</td><td style="BORDER-TOP:black 1px solid;BORDER-LEFT:black 1px solid">The Company elected not to reassess, at the application date, whether any expired or existing contracts contained leases, the lease classification for any expired or existing leases, and the accounting for initial direct costs for any existing leases.</td></tr><tr style="height:15"><td style="BORDER-TOP:black 1px solid;BORDER-LEFT:black 1px solid">Use of hindsight</td><td style="BORDER-TOP:black 1px solid;BORDER-LEFT:black 1px solid">The Company elected to use hindsight in determining the lease term (that is, when considering options to extend or terminate the lease and to purchase the underlying asset) and in assessing impairment of right-to-use assets.</td></tr><tr style="height:15"><td style="BORDER-TOP:black 1px solid;BORDER-LEFT:black 1px solid">Reassessment of existing or expired land easements</td><td style="BORDER-TOP:black 1px solid;BORDER-LEFT:black 1px solid">The Company elected not to evaluate existing or expired land easements that were not previously accounted for as leases under ASC 840, as allowed under the transition practical expedient. Going forward, new or modified land easements will be evaluated under ASU No. 2016-02.</td></tr><tr style="height:15"><td style="BORDER-TOP:black 1px solid;BORDER-LEFT:black 1px solid">Separation of lease and non-lease components</td><td style="BORDER-TOP:black 1px solid;BORDER-LEFT:black 1px solid">Lease agreements that contain both lease and non-lease components are generally accounted for separately.</td></tr><tr style="height:15"><td style="BORDER-TOP:black 1px solid;BORDER-LEFT:black 1px solid">Short-term lease recognition exemption</td><td style="BORDER-TOP:black 1px solid;BORDER-LEFT:black 1px solid">The Company also elected the short-term lease recognition exemption and will not recognize ROU assets or lease liabilities for leases with a term less than 12 months.</td></tr></tbody></table> The new leasing standard requires recognition of leases on the consolidated balance sheets as right-of-use (“ROU”) assets and lease liabilities. ROU assets represent the Company’s right to use underlying assets for the lease terms and lease liabilities represent the Company’s obligation to make lease payments arising from the leases. Operating lease ROU assets and operating lease liabilities are recognized based on the present value and future minimum lease payments over the lease term at commencement date. The Company’s future minimum based payments used to determine the Company’s lease liabilities mainly include minimum based rent payments. As most of Company’s leases do not provide an implicit rate, the Company uses its estimated incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The adoption of ASC 842 had no substantial impact on the Company’s consolidated balance sheets. The most significant impact was the recognition of the operating lease right-of-use assets and the liability for operating leases. Accordingly, adoption of this standard resulted in the recognition of operating lease right-of-use assets of $8,235 and operating lease liabilities of $8,235 on the consolidated balance sheet as of January 1, 2019. The adoption of ASC 842 did not result in a cumulative-effect adjustment to the opening balance of retained earnings.</div>In addition, the adoption of the standard did not have a material impact on the Company’s results of operations or cash flows. Operating lease cost is recognized as a single lease cost on a straight-line basis over the lease term and is recorded in Selling, general and administrative expenses. Variable lease payments for common area maintenance, property taxes and other operating expenses are recognized as expense in the period when the changes in facts and circumstances on which the variable lease payments are based occur.

</us-gaap:LesseeLeasesPolicyTextBlock>

<us-gaap:OperatingLeaseLiability contextRef="C_20190131_usgaapAdjustmentsForNewAccountingPronouncementsAxis_usgaapAccountingStandardsUpdate201602Member" decimals="0" unitRef="USD"> 8235 </us-gaap:OperatingLeaseLiability>

<us-gaap:OperatingLeaseLiability contextRef="C_20200331" decimals="0" unitRef="USD"> 28952 </us-gaap:OperatingLeaseLiability>

<us-gaap:AdvertisingCostsPolicyTextBlock contextRef="C_20200101to20200331">

<div>Advertising Costs Advertising costs are expensed at the time such advertising commences. Advertising expenses were $9,055 and $9,702 for the three months ended March 31, 2020 and 2019, respectively. </div>

</us-gaap:AdvertisingCostsPolicyTextBlock>

<us-gaap:AdvertisingExpense contextRef="C_20200101to20200331" decimals="0" unitRef="USD"> 9055 </us-gaap:AdvertisingExpense>

<us-gaap:AdvertisingExpense contextRef="Context_3ME_01_Jan_2019T00_00_00_TO_31_Mar_2019T00_00_00" decimals="0" unitRef="USD"> 9702 </us-gaap:AdvertisingExpense>

<us-gaap:PostemploymentBenefitPlansPolicy contextRef="C_20200101to20200331">

<div>Post-retirement and Post-employment Benefits The Company’s subsidiaries in Taiwan adopted the government mandated defined contribution plan pursuant to the Taiwan Labor Pension Act (the “Act”). Such labor regulations require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than 6% of the worker’s monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to 6% of employees’ salaries to the employees’ pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts for such employee benefits, which were expensed as incurred, were $1,392 and $2,184 for the three months ended March 31, 2020 and 2019, respectively. Other than the above, the Company does not provide any other post-retirement or post-employment benefits.</div>

</us-gaap:PostemploymentBenefitPlansPolicy>

<us-gaap:DefinedContributionPlanAdministrativeExpenses contextRef="C_20200101to20200331" decimals="0" unitRef="USD"> 1392 </us-gaap:DefinedContributionPlanAdministrativeExpenses>

<us-gaap:DefinedContributionPlanAdministrativeExpenses contextRef="Context_3ME_01_Jan_2019T00_00_00_TO_31_Mar_2019T00_00_00" decimals="0" unitRef="USD"> 2184 </us-gaap:DefinedContributionPlanAdministrativeExpenses>

<us-gaap:FairValueMeasurementPolicyPolicyTextBlock contextRef="C_20200101to20200331">

<div>Fair Value Measurements FASB ASC 820, “Fair Value Measurements” defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect the assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s own assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes the inputs into three broad levels based on the reliability of the inputs as follows: <table border="0" cellpadding="0" cellspacing="0" style="TEXT-ALIGN:justify;FONT:10pt TIMES NEW ROMAN" width="100%"><tbody><tr style="height:15"><td style="width:4%" valign="top"> </td><td style="width:4%" valign="top">•</td><td valign="top">Level 1 – Inputs are quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. Valuation of these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active markets that are readily and regularly available. </td></tr><tr style="height:15"><td valign="top"> </td><td valign="top">•</td><td valign="top">Level 2 – Inputs other than quoted prices in active markets that are either directly or indirectly observable as of the measurement date, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. </td></tr><tr style="height:15"><td valign="top"> </td><td valign="top">•</td><td valign="top">Level 3 – Valuations based on inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally determined using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market participant would use in pricing the asset or liability.</td></tr></tbody></table> </div>The carrying values of certain assets and liabilities of the Company, such as cash and cash equivalents, accounts receivable, inventory, advance to suppliers, prepaid expenses, accounts payable, accrued expenses, and due to shareholders, approximate fair value because of to their relatively short maturities.

</us-gaap:FairValueMeasurementPolicyPolicyTextBlock>

<us-gaap:EarningsPerSharePolicyTextBlock contextRef="C_20200101to20200331">

</us-gaap:EarningsPerSharePolicyTextBlock>

<us-gaap:IncomeTaxPolicyTextBlock contextRef="C_20200101to20200331">

<div>Income Taxes The Company accounts for income taxes in accordance with ASC 740, Income Taxes, which requires that the Company recognize deferred tax liabilities and assets based on the differences between the financial statement carrying amounts and the tax basis of assets and liabilities, using enacted tax rates in effect in the years the differences are expected to reverse. Deferred income tax benefit (expense) results from the change in net deferred tax assets or deferred tax liabilities. A valuation allowance is recorded when, in the opinion of management, it is more likely than not that some or all of any deferred tax assets will not be realized.</div>

</us-gaap:IncomeTaxPolicyTextBlock>

<us-gaap:ConcentrationRiskCreditRisk contextRef="C_20200101to20200331">

<div>Concentration of Credit Risk Cash and cash equivalents: The Company’s financial instruments that are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary cash investments in high quality credit institutions in Taiwan, but these investments may be in excess of the insurance limits of Taiwan Central Deposit Insurance Corporation (the “TCDIC”). The Company does not enter into financial instruments for hedging, trading or speculative purposes. Concentration of credit risk with respect to trade and notes receivables is limited due to the wide variety of customers and markets in which the Company transacts business, as well as their dispersion across many geographical areas. As of March 31, 2020, the Company had approximately $64,519 in excess of TCDIC insured limits. The Company has not experienced any losses in such accounts. Customers: The Company performs ongoing credit evaluations of its customers’ financial condition and generally requires no collateral.</div>For the three months ended March 31, 2020, one customer accounted for more than 10% of the Company’s total revenues, representing approximately 88% of its total revenues, and 99% of accounts receivable in aggregate at March 31, 2020.<table border="0" cellpadding="0" cellspacing="0" style="background-color:#ffffff;font:10pt Times New Roman;margin:auto;text-align:justify;width:90%" width="85%"><tbody><tr><td style="border-bottom:1px solid;width:275px" valign="bottom">Customer</td><td style="width:1%" valign="bottom"> </td><td colspan="2" style="BORDER-BOTTOM:1px solid;text-align:center;width:9%" valign="bottom">Net sales for the three monthsended March 31, 2020</td><td style="width:1%" valign="bottom"> </td><td colspan="2" style="BORDER-BOTTOM:1px solid;text-align:center;width:9%" valign="bottom">Accounts receivable balanceas of March 31, 2020</td><td style="padding-bottom:1px;width:1%" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td style="width:275px" valign="top">A</td><td style="width:14px" valign="bottom"> </td><td style="width:1%;text-align:center" valign="bottom">$</td><td style="width:9%;text-align:right" valign="bottom">645,204</td><td style="width:1%" valign="bottom"> </td><td style="width:6px;text-align:center" valign="bottom">$</td><td style="width:57px;text-align:right" valign="bottom">2,046,713</td><td style="width:1%" valign="bottom"> </td></tr></tbody></table> For the three months ended March 31, 2019, one customer accounted for more than 10% of the Company’s total revenues, represented approximately 85% of its total revenues and 78% of accounts receivable in aggregate at March 31, 2019, respectively. <div><table cellpadding="0" style="border-collapse:collapse;border:0px;width:90%;margin:auto"><tbody><tr style="background-color:rgb(255, 255, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center;background-color:rgb(255, 255, 255);border-bottom:1pt solid black;width:359px"> </td></tr></tbody></table></div> <div><div><table cellpadding="0" style="border-collapse:collapse;border:0px;width:90%;margin:auto"><tbody><tr style="background-color:rgb(255, 255, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);border-bottom:1pt solid black;width:541px;border-top:none;border-right:none;border-left:none;border-image:initial">Customer</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:14px;border:none"> </td><td colspan="2" style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:164px;border-bottom:1pt solid black;border-top:none;border-right:none;border-left:none;border-image:initial">Net sales for the three monthsended March 31, 2019</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center;background-color:rgb(255, 255, 255);width:8px;border-top:none;border-right:none;border-bottom:1pt solid black;border-left:none;border-image:initial"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center;background-color:rgb(255, 255, 255);width:8px"> </td><td colspan="2" style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);border-bottom:1pt solid black;width:155px">Accounts receivable balanceas of March 31, 2019</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255)"> </td></tr><tr style="background-color:rgb(204, 238, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:541px">A</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:1%"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:6px">$</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:right;background-color:rgb(204, 238, 255);width:158px">171,058</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:8px">*</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:right;background-color:rgb(204, 238, 255);width:1%"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:right;background-color:rgb(204, 238, 255);width:3px">$</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:right;background-color:rgb(204, 238, 255);width:152px">1,321,649</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255)"> </td></tr></tbody></table></div> *Related party transactions (see Note 5).</div> Suppliers: The Company purchases its inventories from various suppliers. For the three months ended March 31, 2020, three suppliers accounted for more than 10% of the Company’s total net purchase, representing approximately 50%, 34%, and 10% of total net purchase, and 0% of accounts payable in aggregate at March 31, 2020, respectively: <div><table cellpadding="0" style="border-collapse:collapse;border:0px;width:90%;margin:auto"><tbody><tr style="background-color:rgb(255, 255, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:539px;border-bottom:1pt solid black">Supplier</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:8px"> </td><td colspan="2" style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:160px;border-bottom:1pt solid black">Net purchase for the three months ended March 31, 2020</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);text-align:center;width:11px"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);text-align:center;width:8px"> </td><td colspan="2" style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:137px;border-bottom:1pt solid black">Accounts payable balanceas of March 31, 2020</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:10px"> </td></tr><tr style="background-color:rgb(204, 238, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:78%">A</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:1%"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:1%">$</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);text-align:right;width:8%">47,995</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);text-align:right;width:11px"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);text-align:right;width:8px"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);text-align:right;width:15px">$</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);text-align:right;width:8%">—</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:10px"> </td></tr><tr style="background-color:rgb(255, 255, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:539px">B</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:8px"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:11px">$</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);text-align:right;width:157px">33,100</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);text-align:right;width:1%"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);text-align:right;width:1%"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);text-align:right;width:1%">$</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);text-align:right;width:148px">—</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:1%"> </td></tr><tr style="background-color:rgb(204, 238, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:539px">C</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:8px"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:11px">$</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);text-align:right;width:157px">9,533</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);text-align:right;width:11px"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);text-align:right;width:8px"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);text-align:right;width:15px">$</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);text-align:right;width:148px">—</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:10px"> </td></tr></tbody></table></div> For the three months ended March 31, 2019, one supplier accounted for more than 10% of the Company’s total net purchase, representing approximately 95% of total net purchase, and 96% of accounts payable in aggregate at March 31, 2019, respectively: <div><table border="0" cellpadding="0" cellspacing="0" style="font:10pt Times New Roman;margin-left:50pt;text-align:justify;width:90%" width="100%"><tbody><tr><td style="border-bottom:1px solid;width:568px" valign="bottom">Supplier</td><td style="width:8px" valign="bottom"> </td><td colspan="2" style="border-bottom:1px solid;text-align:center;width:143px" valign="bottom">Net purchase for the three months ended March 31, 2019</td><td style="padding-bottom:1px;width:4px" valign="bottom"> </td><td style="width:3px" valign="bottom"> </td><td colspan="2" style="border-bottom:1px solid;text-align:center;width:156px" valign="bottom">Accounts payable balanceas of March 31, 2019</td><td style="padding-bottom:1px;width:15px" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td style="width:568px" valign="top">D</td><td style="width:8px" valign="bottom"> </td><td style="width:10px" valign="bottom">$</td><td style="text-align:right;width:133px" valign="bottom">33,420</td><td style="width:4px" valign="bottom"> </td><td style="width:3px" valign="bottom"> </td><td style="width:10px" valign="bottom">$</td><td style="text-align:right;width:142px" valign="bottom">14,419</td><td style="width:15px" valign="bottom"> </td></tr></tbody></table></div>

</us-gaap:ConcentrationRiskCreditRisk>

<eoss:CashTCDICinsuredamount contextRef="C_20200331" decimals="0" unitRef="USD"> 64519 </eoss:CashTCDICinsuredamount>

<eoss:NumberOfCustomers contextRef="C_20200101to20200331_usgaapConcentrationRiskByTypeAxis_usgaapCustomerConcentrationRiskMember" decimals="0" unitRef="Customer"> 1 </eoss:NumberOfCustomers>

<eoss:NumberOfCustomers contextRef="C_20190101to20190331_usgaapConcentrationRiskByTypeAxis_usgaapCustomerConcentrationRiskMember" decimals="0" unitRef="Customer"> 1 </eoss:NumberOfCustomers>

<eoss:NumberOfCustomers contextRef="C_20200101to20200331_usgaapConcentrationRiskByBenchmarkAxis_usgaapCostOfGoodsTotalMember_usgaapConcentrationRiskByTypeAxis_usgaapSupplierConcentrationRiskMember" decimals="0" unitRef="Supplier"> 3 </eoss:NumberOfCustomers>

<eoss:NumberOfCustomers contextRef="C_20190101to20190331_usgaapConcentrationRiskByBenchmarkAxis_usgaapCostOfGoodsTotalMember_usgaapConcentrationRiskByTypeAxis_usgaapSupplierConcentrationRiskMember" decimals="0" unitRef="Supplier"> 1 </eoss:NumberOfCustomers>

<us-gaap:ConcentrationRiskCustomer contextRef="C_20200101to20200331_usgaapConcentrationRiskByTypeAxis_usgaapCustomerConcentrationRiskMember"> more than 10% </us-gaap:ConcentrationRiskCustomer>

<us-gaap:ConcentrationRiskCustomer contextRef="C_20190101to20190331_usgaapConcentrationRiskByTypeAxis_usgaapCustomerConcentrationRiskMember"> more than 10% </us-gaap:ConcentrationRiskCustomer>

<us-gaap:ConcentrationRiskPercentage1 contextRef="C_20200101to20200331_srtMajorCustomersAxis_eossCustomerAMember_usgaapConcentrationRiskByBenchmarkAxis_usgaapSalesRevenueNetMember_usgaapConcentrationRiskByTypeAxis_usgaapCustomerConcentrationRiskMember" decimals="2" unitRef="pure"> 0.88 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:ConcentrationRiskPercentage1 contextRef="C_20200101to20200331_srtMajorCustomersAxis_eossCustomerAMember_usgaapConcentrationRiskByBenchmarkAxis_usgaapAccountsReceivableMember_usgaapConcentrationRiskByTypeAxis_usgaapCustomerConcentrationRiskMember" decimals="2" unitRef="pure"> 0.99 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:ConcentrationRiskPercentage1 contextRef="C_20190101to20190331_srtMajorCustomersAxis_eossCustomerAMember_usgaapConcentrationRiskByBenchmarkAxis_usgaapSalesRevenueNetMember_usgaapConcentrationRiskByTypeAxis_usgaapCustomerConcentrationRiskMember" decimals="2" unitRef="pure"> 0.85 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:ConcentrationRiskPercentage1 contextRef="C_20190101to20190331_srtMajorCustomersAxis_eossCustomerAMember_usgaapConcentrationRiskByBenchmarkAxis_usgaapAccountsReceivableMember_usgaapConcentrationRiskByTypeAxis_usgaapCustomerConcentrationRiskMember" decimals="2" unitRef="pure"> 0.78 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:ConcentrationRiskPercentage1 contextRef="C_20200101to20200331_usgaapConcentrationRiskByBenchmarkAxis_usgaapCostOfGoodsTotalMember_usgaapConcentrationRiskByTypeAxis_usgaapSupplierConcentrationRiskMember_eossMajorSuppliersAxis_eossSupplierAMember" decimals="2" unitRef="pure"> 0.50 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:ConcentrationRiskPercentage1 contextRef="C_20200101to20200331_usgaapConcentrationRiskByBenchmarkAxis_usgaapCostOfGoodsTotalMember_usgaapConcentrationRiskByTypeAxis_usgaapSupplierConcentrationRiskMember_eossMajorSuppliersAxis_eossSupplierBMember" decimals="2" unitRef="pure"> 0.34 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:ConcentrationRiskPercentage1 contextRef="C_20200101to20200331_usgaapConcentrationRiskByBenchmarkAxis_usgaapCostOfGoodsTotalMember_usgaapConcentrationRiskByTypeAxis_usgaapSupplierConcentrationRiskMember_eossMajorSuppliersAxis_eossSupplierCMember" decimals="2" unitRef="pure"> 0.10 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:ConcentrationRiskPercentage1 contextRef="C_20200101to20200331_usgaapConcentrationRiskByTypeAxis_usgaapSupplierConcentrationRiskMember_usgaapConcentrationRiskByBenchmarkAxis_usgaapAccountsPayableMember" decimals="2" unitRef="pure"> 0 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:ConcentrationRiskPercentage1 contextRef="C_20190101to20190331_usgaapConcentrationRiskByBenchmarkAxis_usgaapCostOfGoodsTotalMember_usgaapConcentrationRiskByTypeAxis_usgaapSupplierConcentrationRiskMember_eossMajorSuppliersAxis_eossSupplierDMember" decimals="2" unitRef="pure"> 0.95 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:ConcentrationRiskPercentage1 contextRef="Context_3ME_01_Jan_2019T00_00_00_TO_31_Mar_2019T00_00_00_usgaapConcentrationRiskByTypeAxis_usgaapSupplierConcentrationRiskMember_eossMajorSuppliersAxis_eossSupplierDMember_usgaapConcentrationRiskByBenchmarkAxis_usgaapAccountsPayableMember" decimals="2" unitRef="pure"> 0.96 </us-gaap:ConcentrationRiskPercentage1>

<eoss:ConcentrationOfCreditRiskTableTextBlock contextRef="C_20200101to20200331_usgaapConcentrationRiskByTypeAxis_usgaapCustomerConcentrationRiskMember">

<table border="0" cellpadding="0" cellspacing="0" style="background-color:#ffffff;font:10pt Times New Roman;margin:auto;text-align:justify;width:90%" width="85%"><tbody><tr><td style="border-bottom:1px solid;width:275px" valign="bottom">Customer</td><td style="width:1%" valign="bottom"> </td><td colspan="2" style="BORDER-BOTTOM:1px solid;text-align:center;width:9%" valign="bottom">Net sales for the three monthsended March 31, 2020</td><td style="width:1%" valign="bottom"> </td><td colspan="2" style="BORDER-BOTTOM:1px solid;text-align:center;width:9%" valign="bottom">Accounts receivable balanceas of March 31, 2020</td><td style="padding-bottom:1px;width:1%" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td style="width:275px" valign="top">A</td><td style="width:14px" valign="bottom"> </td><td style="width:1%;text-align:center" valign="bottom">$</td><td style="width:9%;text-align:right" valign="bottom">645,204</td><td style="width:1%" valign="bottom"> </td><td style="width:6px;text-align:center" valign="bottom">$</td><td style="width:57px;text-align:right" valign="bottom">2,046,713</td><td style="width:1%" valign="bottom"> </td></tr></tbody></table> <div><div><table cellpadding="0" style="border-collapse:collapse;border:0px;width:90%;margin:auto"><tbody><tr style="background-color:rgb(255, 255, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);border-bottom:1pt solid black;width:541px;border-top:none;border-right:none;border-left:none;border-image:initial">Customer</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:14px;border:none"> </td><td colspan="2" style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:164px;border-bottom:1pt solid black;border-top:none;border-right:none;border-left:none;border-image:initial">Net sales for the three monthsended March 31, 2019</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center;background-color:rgb(255, 255, 255);width:8px;border-top:none;border-right:none;border-bottom:1pt solid black;border-left:none;border-image:initial"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center;background-color:rgb(255, 255, 255);width:8px"> </td><td colspan="2" style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);border-bottom:1pt solid black;width:155px">Accounts receivable balanceas of March 31, 2019</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255)"> </td></tr><tr style="background-color:rgb(204, 238, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:541px">A</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:1%"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:6px">$</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:right;background-color:rgb(204, 238, 255);width:158px">171,058</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:8px">*</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:right;background-color:rgb(204, 238, 255);width:1%"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:right;background-color:rgb(204, 238, 255);width:3px">$</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:right;background-color:rgb(204, 238, 255);width:152px">1,321,649</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255)"> </td></tr></tbody></table></div> *Related party transactions (see Note 5).</div>

</eoss:ConcentrationOfCreditRiskTableTextBlock>

<eoss:ConcentrationOfCreditRiskTableTextBlock contextRef="C_20200101to20200331_usgaapConcentrationRiskByTypeAxis_usgaapSupplierConcentrationRiskMember">

<div><table cellpadding="0" style="border-collapse:collapse;border:0px;width:90%;margin:auto"><tbody><tr style="background-color:rgb(255, 255, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:539px;border-bottom:1pt solid black">Supplier</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:8px"> </td><td colspan="2" style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:160px;border-bottom:1pt solid black">Net purchase for the three months ended March 31, 2020</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);text-align:center;width:11px"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);text-align:center;width:8px"> </td><td colspan="2" style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:137px;border-bottom:1pt solid black">Accounts payable balanceas of March 31, 2020</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:10px"> </td></tr><tr style="background-color:rgb(204, 238, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:78%">A</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:1%"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:1%">$</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);text-align:right;width:8%">47,995</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);text-align:right;width:11px"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);text-align:right;width:8px"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);text-align:right;width:15px">$</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);text-align:right;width:8%">—</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:10px"> </td></tr><tr style="background-color:rgb(255, 255, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:539px">B</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:8px"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:11px">$</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);text-align:right;width:157px">33,100</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);text-align:right;width:1%"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);text-align:right;width:1%"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);text-align:right;width:1%">$</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);text-align:right;width:148px">—</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(255, 255, 255);width:1%"> </td></tr><tr style="background-color:rgb(204, 238, 255)"><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:539px">C</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:8px"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:11px">$</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);text-align:right;width:157px">9,533</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);text-align:right;width:11px"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);text-align:right;width:8px"> </td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);text-align:right;width:15px">$</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);text-align:right;width:148px">—</td><td style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;background-color:rgb(204, 238, 255);width:10px"> </td></tr></tbody></table></div> <div><table border="0" cellpadding="0" cellspacing="0" style="font:10pt Times New Roman;margin-left:50pt;text-align:justify;width:90%" width="100%"><tbody><tr><td style="border-bottom:1px solid;width:568px" valign="bottom">Supplier</td><td style="width:8px" valign="bottom"> </td><td colspan="2" style="border-bottom:1px solid;text-align:center;width:143px" valign="bottom">Net purchase for the three months ended March 31, 2019</td><td style="padding-bottom:1px;width:4px" valign="bottom"> </td><td style="width:3px" valign="bottom"> </td><td colspan="2" style="border-bottom:1px solid;text-align:center;width:156px" valign="bottom">Accounts payable balanceas of March 31, 2019</td><td style="padding-bottom:1px;width:15px" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td style="width:568px" valign="top">D</td><td style="width:8px" valign="bottom"> </td><td style="width:10px" valign="bottom">$</td><td style="text-align:right;width:133px" valign="bottom">33,420</td><td style="width:4px" valign="bottom"> </td><td style="width:3px" valign="bottom"> </td><td style="width:10px" valign="bottom">$</td><td style="text-align:right;width:142px" valign="bottom">14,419</td><td style="width:15px" valign="bottom"> </td></tr></tbody></table></div>

</eoss:ConcentrationOfCreditRiskTableTextBlock>

<us-gaap:AccountsReceivableNet contextRef="C_20200331_srtMajorCustomersAxis_eossCustomerAMember_usgaapConcentrationRiskByTypeAxis_usgaapCustomerConcentrationRiskMember" decimals="0" unitRef="USD"> 2046713 </us-gaap:AccountsReceivableNet>

<us-gaap:AccountsReceivableNet contextRef="C_20190331_usgaapConcentrationRiskByTypeAxis_usgaapCustomerConcentrationRiskMember_srtMajorCustomersAxis_eossCustomerAMember" decimals="0" unitRef="USD"> 1321649 </us-gaap:AccountsReceivableNet>

<us-gaap:ConcentrationRiskSupplier contextRef="C_20200101to20200331_usgaapConcentrationRiskByBenchmarkAxis_usgaapCostOfGoodsTotalMember_usgaapConcentrationRiskByTypeAxis_usgaapSupplierConcentrationRiskMember"> more than 10% </us-gaap:ConcentrationRiskSupplier>

<us-gaap:ConcentrationRiskSupplier contextRef="C_20190101to20190331_usgaapConcentrationRiskByBenchmarkAxis_usgaapCostOfGoodsTotalMember_usgaapConcentrationRiskByTypeAxis_usgaapSupplierConcentrationRiskMember"> more than 10% </us-gaap:ConcentrationRiskSupplier>

<eoss:Purchase contextRef="C_20200101to20200331_usgaapConcentrationRiskByTypeAxis_usgaapSupplierConcentrationRiskMember_eossMajorSuppliersAxis_eossSupplierAMember" decimals="0" unitRef="USD"> 47995 </eoss:Purchase>

<eoss:Purchase contextRef="C_20200101to20200331_usgaapConcentrationRiskByTypeAxis_usgaapSupplierConcentrationRiskMember_eossMajorSuppliersAxis_eossSupplierBMember" decimals="0" unitRef="USD"> 33100 </eoss:Purchase>

<eoss:Purchase contextRef="C_20200101to20200331_usgaapConcentrationRiskByTypeAxis_usgaapSupplierConcentrationRiskMember_eossMajorSuppliersAxis_eossSupplierCMember" decimals="0" unitRef="USD"> 9533 </eoss:Purchase>

<eoss:Purchase contextRef="C_20190101to20190331_usgaapConcentrationRiskByTypeAxis_usgaapSupplierConcentrationRiskMember_eossMajorSuppliersAxis_eossSupplierDMember" decimals="0" unitRef="USD"> 33420 </eoss:Purchase>

<us-gaap:AccountsPayableCurrentAndNoncurrent contextRef="C_20200331_usgaapConcentrationRiskByTypeAxis_usgaapSupplierConcentrationRiskMember_eossMajorSuppliersAxis_eossSupplierAMember" decimals="0" unitRef="USD"> 0 </us-gaap:AccountsPayableCurrentAndNoncurrent>

<us-gaap:AccountsPayableCurrentAndNoncurrent contextRef="C_20200331_usgaapConcentrationRiskByTypeAxis_usgaapSupplierConcentrationRiskMember_eossMajorSuppliersAxis_eossSupplierBMember" decimals="0" unitRef="USD"> 0 </us-gaap:AccountsPayableCurrentAndNoncurrent>

<us-gaap:AccountsPayableCurrentAndNoncurrent contextRef="C_20200331_usgaapConcentrationRiskByTypeAxis_usgaapSupplierConcentrationRiskMember_eossMajorSuppliersAxis_eossSupplierCMember" decimals="0" unitRef="USD"> 0 </us-gaap:AccountsPayableCurrentAndNoncurrent>

<us-gaap:AccountsPayableCurrentAndNoncurrent contextRef="C_20190331_usgaapConcentrationRiskByTypeAxis_usgaapSupplierConcentrationRiskMember_eossMajorSuppliersAxis_eossSupplierDMember" decimals="0" unitRef="USD"> 14419 </us-gaap:AccountsPayableCurrentAndNoncurrent>

<us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock contextRef="C_20200101to20200331">

<div>Foreign-currency Transactions Foreign-currency transactions are recorded in New Taiwan dollars (“NTD”) and Renminbi (“RMB”) at the rates of exchange in effect when the transactions occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency is converted into New Taiwan dollars and Renminbi, or when foreign-currency receivables or payables are settled, are credited or charged to income in the year of conversion or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated at the prevailing exchange rates and the resulting differences are charged to current income except for those foreign currencies denominated investments in shares of stock where such differences are accounted for as translation adjustments under stockholders’ equity.</div>

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<eoss:TranslationAdjustmentPolicyTextBlock contextRef="C_20200101to20200331">

</eoss:TranslationAdjustmentPolicyTextBlock>

<us-gaap:ComprehensiveIncomePolicyPolicyTextBlock contextRef="C_20200101to20200331">

</us-gaap:ComprehensiveIncomePolicyPolicyTextBlock>

<us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="C_20200101to20200331">

<div>Recent Accounting Pronouncements In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement. The ASU modifies the disclosure requirements in Topic 820, Fair Value Measurement, by removing certain disclosure requirements related to the fair value hierarchy, modifying existing disclosure requirements related to measurement uncertainty and adding new disclosure requirements, such as disclosing the changes in unrealized gains and losses for the period included in other comprehensive income for recurring Level 3 fair value measurements held at the end of the reporting period and disclosing the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements. This ASU is effective for public companies for annual reporting periods and interim periods within those annual periods beginning after December 15, 2019. The Company is currently evaluating the effect, if any, that the ASU will have on its consolidated financial statements. In December 2019, the FASB issued ASU No. 2019-12, Simplifying the Accounting for Income Taxes, as part of its initiative to reduce complexity in accounting standards. The amendments in the ASU are effective for fiscal years beginning after December 15, 2020, including interim periods therein. Early adoption of the standard is permitted, including adoption in interim or annual periods for which financial statements have not yet been issued. The Company is currently evaluating the effect, if any, that the ASU will have on its consolidated financial statements.</div>

</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>

<us-gaap:LeasesOfLesseeDisclosureTextBlock contextRef="C_20200101to20200331">

Note 2. LEASE The Company has no finance leases. The Company’s leases primarily include office facility and copy machine under the operating lease arrangements. The Company’s operating leases have remaining lease terms up to 3 years as of March 31, 2020. Balance sheet information related to the Company’s leases is presented below: <table border="0" cellpadding="0" cellspacing="0" style="WIDTH:100%;TEXT-ALIGN:justify;FONT:10pt TIMES NEW ROMAN" width="100%"><tbody><tr><td valign="bottom"> </td><td valign="bottom"> </td><td colspan="2" style="BORDER-BOTTOM:black 1px solid;text-align:center;width:9%" valign="bottom">March 31,2020</td><td style="PADDING-BOTTOM:1px" valign="bottom"> </td></tr><tr><td valign="top">Operating Leases:</td><td style="width:1%" valign="bottom"> </td><td colspan="2" style="text-align:right;width:9%" valign="bottom"> </td><td style="PADDING-BOTTOM:1px;width:1%" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td valign="top">Operating lease – right of use (“ROU”) assets</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom">$</td><td style="text-align:right;width:9%" valign="bottom">28,952</td><td style="PADDING-BOTTOM:1px;width:1%" valign="bottom"> </td></tr><tr style="background-color:#ffffff"><td> </td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="text-align:right;width:9%" valign="bottom"> </td><td style="PADDING-BOTTOM:1px;width:1%" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td valign="top">Operating lease liability, current portion</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="text-align:right;width:9%" valign="bottom">23,439</td><td style="PADDING-BOTTOM:1px;width:1%" valign="bottom"> </td></tr><tr style="background-color:#ffffff"><td valign="top">Operating lease liability, noncurrent portion</td><td style="width:1%" valign="bottom"> </td><td style="border:none;width:1%" valign="bottom"> </td><td style="border:none;text-align:right;width:9%" valign="bottom">5,513</td><td style="padding-bottom:1px;width:1%;border:none" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td valign="top">Total operating lease liabilities</td><td style="width:1%" valign="bottom"> </td><td style="border:none;width:1%" valign="bottom">$</td><td style="border-top:1pt solid black;border-right:none;border-bottom:2.5pt double black;border-left:none;border-image:initial;text-align:right;width:9%" valign="bottom">28,952</td><td style="PADDING-BOTTOM:1px;width:1%" valign="bottom"> </td></tr></tbody></table> The following provides details of the Company’s lease expenses: <table border="0" cellpadding="0" cellspacing="0" style="WIDTH:100%;TEXT-ALIGN:justify;FONT:10pt TIMES NEW ROMAN" width="100%"><tbody><tr><td valign="bottom"> </td><td valign="bottom"> </td><td colspan="2" style="text-align:center" valign="bottom">Three Months Ended </td><td style="PADDING-BOTTOM:1px" valign="bottom"> </td></tr><tr><td valign="bottom"> </td><td valign="bottom"> </td><td colspan="2" style="BORDER-BOTTOM:black 1px solid;text-align:center;width:9%" valign="bottom">March 31,2020</td><td style="PADDING-BOTTOM:1px" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td valign="top">Operating lease expenses</td><td style="width:1%" valign="bottom"> </td><td style="border-bottom:2.5pt double black;width:1%;border-top:1pt solid black;border-right:none;border-left:none;border-image:initial" valign="bottom">$</td><td style="border-bottom:2.5pt double black;text-align:right;width:9%;border-top:1pt solid black;border-right:none;border-left:none;border-image:initial" valign="bottom">6,030</td><td style="PADDING-BOTTOM:1px;width:1%" valign="bottom"> </td></tr></tbody></table> Other information related to leases is presented below: <table border="0" cellpadding="0" cellspacing="0" style="WIDTH:100%;TEXT-ALIGN:justify;FONT:10pt TIMES NEW ROMAN" width="100%"><tbody><tr><td valign="bottom"> </td><td valign="bottom"> </td><td colspan="2" style="text-align:center" valign="bottom">Three Months Ended</td><td style="PADDING-BOTTOM:1px" valign="bottom"> </td></tr><tr><td valign="bottom"> </td><td valign="bottom"> </td><td colspan="2" style="BORDER-BOTTOM:black 1px solid;text-align:center;width:9%" valign="bottom">March 31,2020</td><td style="PADDING-BOTTOM:1px" valign="bottom"> </td></tr><tr><td valign="top">Cash paid for amounts included in measurement of liabilities:</td><td style="width:1%" valign="bottom"> </td><td colspan="2" style="text-align:right;width:9%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td valign="top">Operating cash flows from operating leases</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom">$</td><td style="text-align:right;width:9%" valign="bottom">6,030</td><td style="width:1%" valign="bottom"> </td></tr><tr style="background-color:#ffffff"><td> </td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="text-align:right;width:9%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td valign="top">Weighted average remaining lease term:</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="text-align:right;width:9%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td></tr><tr style="background-color:#ffffff"><td valign="top">Operating leases</td><td style="width:1%" valign="bottom"> </td><td colspan="2">1.38 years</td><td style="width:1%" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td> </td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="text-align:right;width:9%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td></tr><tr style="background-color:#ffffff"><td valign="top">Weighted average discount rate:</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="text-align:right;width:9%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td valign="top">Operating leases</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="text-align:right;width:9%" valign="bottom">4</td><td style="width:1%" valign="bottom">%</td></tr></tbody></table> The minimum future annual payments under non-cancellable leases at rates now in force, are as follows: <table border="0" cellpadding="0" cellspacing="0" style="WIDTH:100%;TEXT-ALIGN:justify;FONT:10pt TIMES NEW ROMAN" width="100%"><tbody><tr style="background-color:rgb(255, 255, 255)"><td style="background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="background-color:rgb(255, 255, 255);border-bottom:1pt solid black" valign="bottom"> </td><td colspan="2" style="text-align:center;width:9%;background-color:rgb(255, 255, 255);border-bottom:1pt solid black" valign="bottom">Operatingleases</td><td style="padding-bottom:1px;background-color:rgb(255, 255, 255)" valign="bottom"> </td></tr><tr style="background-color:rgb(204, 238, 255)"><td style="background-color:rgb(204, 238, 255)" valign="top">2020 (excluding the three months ended March 31, 2020)</td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom">$</td><td style="text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">18,218</td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td></tr><tr style="background-color:rgb(255, 255, 255)"><td style="background-color:rgb(255, 255, 255)" valign="top">2021</td><td style="width:1%;background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="width:1%;background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">10,388</td><td style="width:1%;background-color:rgb(255, 255, 255)" valign="bottom"> </td></tr><tr style="background-color:rgb(204, 238, 255)"><td style="background-color:rgb(204, 238, 255)" valign="top">2022</td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td><td style="text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">854</td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td></tr><tr style="background-color:rgb(255, 255, 255)"><td style="background-color:rgb(255, 255, 255)" valign="top">2023</td><td style="width:1%;background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="border-bottom:1px solid black;width:1%;background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="border-bottom:1px solid black;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">213</td><td style="padding-bottom:1px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom"> </td></tr><tr style="background-color:rgb(204, 238, 255)"><td style="background-color:rgb(204, 238, 255)" valign="top">Total future minimum lease payments, undiscounted</td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td><td style="text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">29,673</td><td style="padding-bottom:1px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td></tr><tr style="background-color:rgb(255, 255, 255)"><td style="background-color:rgb(255, 255, 255)" valign="top">Less: Imputed interest</td><td style="width:1%;background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="border-bottom:1px solid black;width:1%;background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="border-bottom:1px solid black;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">(721</td><td style="padding-bottom:1px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">)</td></tr><tr style="background-color:rgb(204, 238, 255)"><td style="background-color:rgb(204, 238, 255)" valign="top">Present value of future minimum lease payments</td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td><td style="border-bottom:3px double black;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">$</td><td style="border-bottom:3px double black;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">28,952</td><td style="padding-bottom:3px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td></tr></tbody></table>

</us-gaap:LeasesOfLesseeDisclosureTextBlock>

<us-gaap:LeaseCostTableTextBlock contextRef="C_20200101to20200331">

<table border="0" cellpadding="0" cellspacing="0" style="WIDTH:100%;TEXT-ALIGN:justify;FONT:10pt TIMES NEW ROMAN" width="100%"><tbody><tr><td valign="bottom"> </td><td valign="bottom"> </td><td colspan="2" style="BORDER-BOTTOM:black 1px solid;text-align:center;width:9%" valign="bottom">March 31,2020</td><td style="PADDING-BOTTOM:1px" valign="bottom"> </td></tr><tr><td valign="top">Operating Leases:</td><td style="width:1%" valign="bottom"> </td><td colspan="2" style="text-align:right;width:9%" valign="bottom"> </td><td style="PADDING-BOTTOM:1px;width:1%" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td valign="top">Operating lease – right of use (“ROU”) assets</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom">$</td><td style="text-align:right;width:9%" valign="bottom">28,952</td><td style="PADDING-BOTTOM:1px;width:1%" valign="bottom"> </td></tr><tr style="background-color:#ffffff"><td> </td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="text-align:right;width:9%" valign="bottom"> </td><td style="PADDING-BOTTOM:1px;width:1%" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td valign="top">Operating lease liability, current portion</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="text-align:right;width:9%" valign="bottom">23,439</td><td style="PADDING-BOTTOM:1px;width:1%" valign="bottom"> </td></tr><tr style="background-color:#ffffff"><td valign="top">Operating lease liability, noncurrent portion</td><td style="width:1%" valign="bottom"> </td><td style="border:none;width:1%" valign="bottom"> </td><td style="border:none;text-align:right;width:9%" valign="bottom">5,513</td><td style="padding-bottom:1px;width:1%;border:none" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td valign="top">Total operating lease liabilities</td><td style="width:1%" valign="bottom"> </td><td style="border:none;width:1%" valign="bottom">$</td><td style="border-top:1pt solid black;border-right:none;border-bottom:2.5pt double black;border-left:none;border-image:initial;text-align:right;width:9%" valign="bottom">28,952</td><td style="PADDING-BOTTOM:1px;width:1%" valign="bottom"> </td></tr></tbody></table> The following provides details of the Company’s lease expenses: <table border="0" cellpadding="0" cellspacing="0" style="WIDTH:100%;TEXT-ALIGN:justify;FONT:10pt TIMES NEW ROMAN" width="100%"><tbody><tr><td valign="bottom"> </td><td valign="bottom"> </td><td colspan="2" style="text-align:center" valign="bottom">Three Months Ended </td><td style="PADDING-BOTTOM:1px" valign="bottom"> </td></tr><tr><td valign="bottom"> </td><td valign="bottom"> </td><td colspan="2" style="BORDER-BOTTOM:black 1px solid;text-align:center;width:9%" valign="bottom">March 31,2020</td><td style="PADDING-BOTTOM:1px" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td valign="top">Operating lease expenses</td><td style="width:1%" valign="bottom"> </td><td style="border-bottom:2.5pt double black;width:1%;border-top:1pt solid black;border-right:none;border-left:none;border-image:initial" valign="bottom">$</td><td style="border-bottom:2.5pt double black;text-align:right;width:9%;border-top:1pt solid black;border-right:none;border-left:none;border-image:initial" valign="bottom">6,030</td><td style="PADDING-BOTTOM:1px;width:1%" valign="bottom"> </td></tr></tbody></table>

</us-gaap:LeaseCostTableTextBlock>

<us-gaap:OperatingLeaseExpense contextRef="C_20200101to20200331" decimals="0" unitRef="USD"> 6030 </us-gaap:OperatingLeaseExpense>

<eoss:ScheduleOfOtherInformationRelatedLeasesTableTextBlock contextRef="C_20200101to20200331">

<table border="0" cellpadding="0" cellspacing="0" style="WIDTH:100%;TEXT-ALIGN:justify;FONT:10pt TIMES NEW ROMAN" width="100%"><tbody><tr><td valign="bottom"> </td><td valign="bottom"> </td><td colspan="2" style="text-align:center" valign="bottom">Three Months Ended</td><td style="PADDING-BOTTOM:1px" valign="bottom"> </td></tr><tr><td valign="bottom"> </td><td valign="bottom"> </td><td colspan="2" style="BORDER-BOTTOM:black 1px solid;text-align:center;width:9%" valign="bottom">March 31,2020</td><td style="PADDING-BOTTOM:1px" valign="bottom"> </td></tr><tr><td valign="top">Cash paid for amounts included in measurement of liabilities:</td><td style="width:1%" valign="bottom"> </td><td colspan="2" style="text-align:right;width:9%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td valign="top">Operating cash flows from operating leases</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom">$</td><td style="text-align:right;width:9%" valign="bottom">6,030</td><td style="width:1%" valign="bottom"> </td></tr><tr style="background-color:#ffffff"><td> </td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="text-align:right;width:9%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td valign="top">Weighted average remaining lease term:</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="text-align:right;width:9%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td></tr><tr style="background-color:#ffffff"><td valign="top">Operating leases</td><td style="width:1%" valign="bottom"> </td><td colspan="2">1.38 years</td><td style="width:1%" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td> </td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="text-align:right;width:9%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td></tr><tr style="background-color:#ffffff"><td valign="top">Weighted average discount rate:</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="text-align:right;width:9%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td valign="top">Operating leases</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="text-align:right;width:9%" valign="bottom">4</td><td style="width:1%" valign="bottom">%</td></tr></tbody></table>

</eoss:ScheduleOfOtherInformationRelatedLeasesTableTextBlock>

<us-gaap:OperatingLeasePayments contextRef="C_20200101to20200331" decimals="0" unitRef="USD"> 6030 </us-gaap:OperatingLeasePayments>

<us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="C_20200331"> P1Y4M17D </us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>

<us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="C_20200331" decimals="2" unitRef="pure"> 0.04 </us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>

<us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock contextRef="C_20200101to20200331">

<table border="0" cellpadding="0" cellspacing="0" style="WIDTH:100%;TEXT-ALIGN:justify;FONT:10pt TIMES NEW ROMAN" width="100%"><tbody><tr style="background-color:rgb(255, 255, 255)"><td style="background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="background-color:rgb(255, 255, 255);border-bottom:1pt solid black" valign="bottom"> </td><td colspan="2" style="text-align:center;width:9%;background-color:rgb(255, 255, 255);border-bottom:1pt solid black" valign="bottom">Operatingleases</td><td style="padding-bottom:1px;background-color:rgb(255, 255, 255)" valign="bottom"> </td></tr><tr style="background-color:rgb(204, 238, 255)"><td style="background-color:rgb(204, 238, 255)" valign="top">2020 (excluding the three months ended March 31, 2020)</td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom">$</td><td style="text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">18,218</td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td></tr><tr style="background-color:rgb(255, 255, 255)"><td style="background-color:rgb(255, 255, 255)" valign="top">2021</td><td style="width:1%;background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="width:1%;background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">10,388</td><td style="width:1%;background-color:rgb(255, 255, 255)" valign="bottom"> </td></tr><tr style="background-color:rgb(204, 238, 255)"><td style="background-color:rgb(204, 238, 255)" valign="top">2022</td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td><td style="text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">854</td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td></tr><tr style="background-color:rgb(255, 255, 255)"><td style="background-color:rgb(255, 255, 255)" valign="top">2023</td><td style="width:1%;background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="border-bottom:1px solid black;width:1%;background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="border-bottom:1px solid black;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">213</td><td style="padding-bottom:1px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom"> </td></tr><tr style="background-color:rgb(204, 238, 255)"><td style="background-color:rgb(204, 238, 255)" valign="top">Total future minimum lease payments, undiscounted</td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td><td style="text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">29,673</td><td style="padding-bottom:1px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td></tr><tr style="background-color:rgb(255, 255, 255)"><td style="background-color:rgb(255, 255, 255)" valign="top">Less: Imputed interest</td><td style="width:1%;background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="border-bottom:1px solid black;width:1%;background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="border-bottom:1px solid black;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">(721</td><td style="padding-bottom:1px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">)</td></tr><tr style="background-color:rgb(204, 238, 255)"><td style="background-color:rgb(204, 238, 255)" valign="top">Present value of future minimum lease payments</td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td><td style="border-bottom:3px double black;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">$</td><td style="border-bottom:3px double black;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">28,952</td><td style="padding-bottom:3px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td></tr></tbody></table>

</us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock>

<us-gaap:OperatingLeasesFutureMinimumPaymentsDueInTwoYears contextRef="C_20200331" decimals="0" unitRef="USD"> 18218 </us-gaap:OperatingLeasesFutureMinimumPaymentsDueInTwoYears>

<us-gaap:OperatingLeasesFutureMinimumPaymentsDueInThreeYears contextRef="C_20200331" decimals="0" unitRef="USD"> 10388 </us-gaap:OperatingLeasesFutureMinimumPaymentsDueInThreeYears>

<us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFourYears contextRef="C_20200331" decimals="0" unitRef="USD"> 854 </us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFourYears>

<us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFiveYears contextRef="C_20200331" decimals="0" unitRef="USD"> 213 </us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFiveYears>

<us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount contextRef="C_20200331" decimals="0" unitRef="USD"> 29673 </us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount>

<eoss:InterestPortionOfMinimumLeasePaymentsTransactions contextRef="C_20200331" decimals="0" unitRef="USD"> 721 </eoss:InterestPortionOfMinimumLeasePaymentsTransactions>

<eoss:PresentValueOfFutureMinimumLeasePayments contextRef="C_20200331" decimals="0" unitRef="USD"> 28952 </eoss:PresentValueOfFutureMinimumLeasePayments>

<eoss:LongTermInvestmentTextBlock contextRef="C_20200101to20200331">

<div>Note 3. LONG-TERM INVESTMENT On January 15, 2019, the Company, A-Best Wire Harness & Components Co., Ltd. (“A-Best” or the “Investee”), a company formed under the laws of Taiwan, and Mr. Ing-Ming Lai, a Taiwanese individual and the majority shareholder of A-Best, entered into an investment cooperation agreement (the “Investment Cooperation Agreement”), pursuant to which the Company issued 10 million shares of its common stock to Mr. Ing-Ming Lai to purchase twenty percent (20%) of the issued and outstanding equity in A-Best. On May 24, 2019, the Company consummated the shareholder registration of A-Best with the Investment Commission of Ministry of Economic Affairs of Taiwan and issued 10 million shares of its common stock to Mr. Ing-Ming Lai to acquire 20% of the issued and outstanding equity in A-Best. On March 2, 2020, the Company, A-Best, and Ing-Ming Lai, (collectively, the “Parties”) entered into a strategic alliance agreement (the “Strategic Alliance Agreement”), pursuant to which the Parties redefined their cooperation with respect to the sales and distribution of A-Best’s micro-ceramic speakers. In accordance with the Strategic Alliance Agreement, A-Best, Mr. Ing-Ming Lai and the Company terminated the Investment Cooperation Agreement dated January 15, 2019 entered by and among the Parties and as a result the Company agreed to return 20% of the equity interest in A-Best to Mr. Ing-Ming Lai, which was valued at approximately $33,411 by the Parties. Furthermore, subject to the terms and conditions of the Strategic Alliance Agreement, A-Best has granted the Company the exclusive sale and distribution right of A-Best’s micro-ceramic speakers in the world for one (1) year (the “Term”), which may be renewed with mutual consent of the Parties two months prior to the expiration of the Term, while A-Best retains its own right to sell and distribute the micro-ceramic speakers on its own. In consideration for the exclusive distribution right of A-Best’s speakers under the Strategic Alliance Agreement, the Company agreed to have A-Best keep the Company’s 10,000,000 shares of common stock issued under the Investment Cooperation Agreement and the Company may keep the revenue and profits generated from the sale of A-Best speakers until the total revenue from such speakers reaches $15 million U.S. dollars. In April 2020, the Company returned 20% equity interest in A-Best to Mr. Ing-Ming Lai pursuant to the Strategic Alliance Agreement. As of March 31, 2020, the Company holds 20% equity interest in A-Best and uses equity method to account for its equity investment as prescribed in ASC 323, Investments–Equity Method and Joint Ventures (“ASC 323”). Equity method adjustments include the Company’s proportionate share of investee’s income or loss and other adjustments required by the equity method.Summarized financial information for the Company’s equity method investee, A-Best, is as follows: <div><div>Balance Sheets<table border="0" cellpadding="0" cellspacing="0" style="font:10pt TIMES NEW ROMAN;text-align:justify;width:100%;margin:auto" width="100%"><tbody><tr><td valign="bottom"> </td><td valign="bottom"> </td><td colspan="2" style="text-align:center" valign="bottom">March 31,</td><td style="text-align:center" valign="bottom"> </td><td style="text-align:center" valign="bottom"> </td><td colspan="2" style="text-align:center" valign="bottom">December 31,</td><td valign="bottom"> </td></tr><tr><td valign="bottom"> </td><td valign="bottom"> </td><td colspan="2" style="BORDER-BOTTOM:black 1px solid;text-align:center;width:9%" valign="bottom">2020</td><td valign="bottom"> </td><td valign="bottom"> </td><td colspan="2" style="BORDER-BOTTOM:black 1px solid;text-align:center;width:9%" valign="bottom">2019</td><td valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td valign="top">Current assets</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom">$</td><td style="width:9%;text-align:right" valign="bottom">37,995 </td><td style="PADDING-BOTTOM:1px;width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="width:1%;text-align:right" valign="bottom">$</td><td style="width:9%;text-align:right" valign="bottom">42,818 </td><td style="PADDING-BOTTOM:1px;width:1%" valign="bottom"> </td></tr><tr style="background-color:#ffffff"><td valign="top">Noncurrent assets</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="width:9%;text-align:right" valign="bottom">758 </td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="width:9%;text-align:right" valign="bottom">857 </td><td style="width:1%" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td valign="top">Current liabilities</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="width:9%;text-align:right" valign="bottom">1,369,647</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="width:9%;text-align:right" valign="bottom">1,372,351</td><td style="width:1%" valign="bottom"> </td></tr><tr style="background-color:#ffffff"><td valign="top">Shareholders’ deficit</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="width:9%;text-align:right" valign="bottom">(1,330,894 </td><td style="width:1%;text-align:right" valign="bottom">)</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="width:9%;text-align:right" valign="bottom">(1,328,676 </td><td style="width:1%" valign="bottom">)</td></tr></tbody></table> Statement of Operation <table border="0" cellpadding="0" cellspacing="0" style="font:10pt TIMES NEW ROMAN;text-align:justify;width:100%;margin:auto" width="100%"><tbody><tr><td style="width:1168px" valign="bottom"> </td><td style="width:15px" valign="bottom"> </td><td colspan="2" style="border-bottom:1px solid;text-align:center;width:132px" valign="bottom">For the Three Months Ended March 31, 2020</td><td style="PADDING-BOTTOM:1px" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td style="width:1168px" valign="top">Net sales</td><td style="width:15px" valign="bottom"> </td><td style="width:13px" valign="bottom">$</td><td style="width:9%;text-align:right" valign="bottom">852</td><td style="width:1%" valign="bottom"> </td></tr><tr style="background-color:#ffffff"><td style="width:1168px" valign="top">Gross profit</td><td style="width:15px" valign="bottom"> </td><td style="width:13px" valign="bottom"> </td><td style="width:9%;text-align:right" valign="bottom">497</td><td style="width:1%" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td style="width:1168px" valign="top">Net loss</td><td style="width:15px" valign="bottom"> </td><td style="width:13px" valign="bottom"> </td><td style="width:9%;text-align:right" valign="bottom">(14,193</td><td style="width:1%" valign="bottom">)</td></tr><tr style="background-color:#ffffff"><td style="width:1168px" valign="top"> </td><td style="width:15px" valign="bottom"> </td><td style="text-align:right;width:13px" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td style="width:1168px" valign="top">Share of loss from investment accounted for using equity method</td><td style="width:15px" valign="bottom"> </td><td style="width:13px" valign="bottom"> </td><td style="width:9%;text-align:right" valign="bottom">(2,839</td><td style="width:1%" valign="bottom">)</td></tr></tbody></table></div></div></div>

</eoss:LongTermInvestmentTextBlock>

<us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="Context_As_Of_15-Jan-2019T00_00_00_TitleOfIndividualAxis_MajorityShareholderInEquityMethodInvesteeMember_RelatedPartyTransactionsByRelatedPartyAxis_EquityMethodInvesteeMember" decimals="2" unitRef="pure"> 0.20 </us-gaap:EquityMethodInvestmentOwnershipPercentage>

<us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="Context_As_Of_24-May-2019T00_00_00_TitleOfIndividualAxis_MajorityShareholderInEquityMethodInvesteeMember_RelatedPartyTransactionsByRelatedPartyAxis_EquityMethodInvesteeMember" decimals="2" unitRef="pure"> 0.20 </us-gaap:EquityMethodInvestmentOwnershipPercentage>

<us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="C_20200302_usgaapTypeOfArrangementAxis_eossStrategicAllianceAgreementMember_usgaapRelatedPartyTransactionsByRelatedPartyAxis_usgaapEquityMethodInvesteeMember_srtTitleOfIndividualAxis_eossMajorityShareholderInEquityMethodInvesteeMember" decimals="2" unitRef="pure"> 0.20 </us-gaap:EquityMethodInvestmentOwnershipPercentage>

<us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="C_20200331" decimals="2" unitRef="pure"> 0.20 </us-gaap:EquityMethodInvestmentOwnershipPercentage>

<eoss:ReturnedValueOfEquityMethodInvestment contextRef="C_20200302_usgaapTypeOfArrangementAxis_eossStrategicAllianceAgreementMember_usgaapRelatedPartyTransactionsByRelatedPartyAxis_usgaapEquityMethodInvesteeMember_srtTitleOfIndividualAxis_eossMajorityShareholderInEquityMethodInvesteeMember" decimals="0" unitRef="USD"> 33411 </eoss:ReturnedValueOfEquityMethodInvestment>

<eoss:ReturnedEquityMethodInvestmentOwnershipPercentage contextRef="C_20200430_usgaapRelatedPartyTransactionsByRelatedPartyAxis_usgaapEquityMethodInvesteeMember_srtTitleOfIndividualAxis_eossMajorityShareholderInEquityMethodInvesteeMember_usgaapSubsequentEventTypeAxis_usgaapSubsequentEventMember_usgaapTypeOfArrangementAxis_eossStrategicAllianceAgreementMember" decimals="2" unitRef="pure"> 0.20 </eoss:ReturnedEquityMethodInvestmentOwnershipPercentage>

<us-gaap:EquityMethodInvestmentsTextBlock contextRef="C_20200101to20200331">

<div>Balance Sheets<table border="0" cellpadding="0" cellspacing="0" style="font:10pt TIMES NEW ROMAN;text-align:justify;width:100%;margin:auto" width="100%"><tbody><tr><td valign="bottom"> </td><td valign="bottom"> </td><td colspan="2" style="text-align:center" valign="bottom">March 31,</td><td style="text-align:center" valign="bottom"> </td><td style="text-align:center" valign="bottom"> </td><td colspan="2" style="text-align:center" valign="bottom">December 31,</td><td valign="bottom"> </td></tr><tr><td valign="bottom"> </td><td valign="bottom"> </td><td colspan="2" style="BORDER-BOTTOM:black 1px solid;text-align:center;width:9%" valign="bottom">2020</td><td valign="bottom"> </td><td valign="bottom"> </td><td colspan="2" style="BORDER-BOTTOM:black 1px solid;text-align:center;width:9%" valign="bottom">2019</td><td valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td valign="top">Current assets</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom">$</td><td style="width:9%;text-align:right" valign="bottom">37,995 </td><td style="PADDING-BOTTOM:1px;width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="width:1%;text-align:right" valign="bottom">$</td><td style="width:9%;text-align:right" valign="bottom">42,818 </td><td style="PADDING-BOTTOM:1px;width:1%" valign="bottom"> </td></tr><tr style="background-color:#ffffff"><td valign="top">Noncurrent assets</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="width:9%;text-align:right" valign="bottom">758 </td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="width:9%;text-align:right" valign="bottom">857 </td><td style="width:1%" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td valign="top">Current liabilities</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="width:9%;text-align:right" valign="bottom">1,369,647</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="width:9%;text-align:right" valign="bottom">1,372,351</td><td style="width:1%" valign="bottom"> </td></tr><tr style="background-color:#ffffff"><td valign="top">Shareholders’ deficit</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="width:9%;text-align:right" valign="bottom">(1,330,894 </td><td style="width:1%;text-align:right" valign="bottom">)</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="width:9%;text-align:right" valign="bottom">(1,328,676 </td><td style="width:1%" valign="bottom">)</td></tr></tbody></table> Statement of Operation <table border="0" cellpadding="0" cellspacing="0" style="font:10pt TIMES NEW ROMAN;text-align:justify;width:100%;margin:auto" width="100%"><tbody><tr><td style="width:1168px" valign="bottom"> </td><td style="width:15px" valign="bottom"> </td><td colspan="2" style="border-bottom:1px solid;text-align:center;width:132px" valign="bottom">For the Three Months Ended March 31, 2020</td><td style="PADDING-BOTTOM:1px" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td style="width:1168px" valign="top">Net sales</td><td style="width:15px" valign="bottom"> </td><td style="width:13px" valign="bottom">$</td><td style="width:9%;text-align:right" valign="bottom">852</td><td style="width:1%" valign="bottom"> </td></tr><tr style="background-color:#ffffff"><td style="width:1168px" valign="top">Gross profit</td><td style="width:15px" valign="bottom"> </td><td style="width:13px" valign="bottom"> </td><td style="width:9%;text-align:right" valign="bottom">497</td><td style="width:1%" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td style="width:1168px" valign="top">Net loss</td><td style="width:15px" valign="bottom"> </td><td style="width:13px" valign="bottom"> </td><td style="width:9%;text-align:right" valign="bottom">(14,193</td><td style="width:1%" valign="bottom">)</td></tr><tr style="background-color:#ffffff"><td style="width:1168px" valign="top"> </td><td style="width:15px" valign="bottom"> </td><td style="text-align:right;width:13px" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td style="width:1168px" valign="top">Share of loss from investment accounted for using equity method</td><td style="width:15px" valign="bottom"> </td><td style="width:13px" valign="bottom"> </td><td style="width:9%;text-align:right" valign="bottom">(2,839</td><td style="width:1%" valign="bottom">)</td></tr></tbody></table></div>

</us-gaap:EquityMethodInvestmentsTextBlock>

<us-gaap:AssetsNoncurrent contextRef="C_20200331_usgaapRelatedPartyTransactionsByRelatedPartyAxis_usgaapEquityMethodInvesteeMember" decimals="0" unitRef="USD"> 758 </us-gaap:AssetsNoncurrent>

<us-gaap:AssetsNoncurrent contextRef="C_20191231_usgaapRelatedPartyTransactionsByRelatedPartyAxis_usgaapEquityMethodInvesteeMember" decimals="0" unitRef="USD"> 857 </us-gaap:AssetsNoncurrent>

<us-gaap:GainLossOnSaleOfEquityInvestments contextRef="C_20200101to20200331_usgaapRelatedPartyTransactionsByRelatedPartyAxis_usgaapEquityMethodInvesteeMember" decimals="0" unitRef="USD"> 2839 </us-gaap:GainLossOnSaleOfEquityInvestments>

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<div>Note 4. SECURITY DEPOSITS On November 21, 2019, the Company and Shuang Hua International Culture Media Co, Ltd. (“Shuang Hua”), a corporation formed under laws of Taiwan, entered into an exclusive copyright and distribution agreement (the “Agreement”), pursuant to which, subject to the terms and condition therein, Shuang Hua granted the Company an exclusive right to produce, market, distribute and sell the bilingual films and electronic books of which the copyrights owned by Shuang Hua. In accordance with the Agreement and consideration for the exclusive copyright and distribution right to the bilingual films and electronic publications, the Company shall pay 3% of the projected sales in the next three years as security deposits, in the aggregate amount of $2,894,000, before December 31, 2021. As of March 31, 2020 and December 31, 2019, the Company has paid $770,000 and $120,000 to Shuang Hua, respectively, and recorded as security deposits.</div>

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<eoss:PercentageOfSecurityDepositsOfProjectedSalesToBePaidInNextThreeYears contextRef="C_20191121_usgaapTypeOfArrangementAxis_eossExclusiveCopyrightAndDistributionAgreementMember_usgaapRelatedPartyTransactionsByRelatedPartyAxis_eossShuangHuaInternationalCultureMediaCoLtdMember" decimals="2" unitRef="pure"> 0.03 </eoss:PercentageOfSecurityDepositsOfProjectedSalesToBePaidInNextThreeYears>

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Note 5. RELATED PARTY TRANSACTIONS Related party – Sales The Company had sales to Fortune King (HK) Trading Limited, (“Fortune King”), a Hong Kong company. As of June 30, 2019, Fortune King had been a related party of the Company because the founder and officer of Fortune King was a shareholder of the Company. On or about June 30, 2019, the founder and officer of Fortune King transferred her equity interest in the Company and therefore Fortune King is no longer a related party to the Company.<table border="0" cellpadding="0" cellspacing="0" style="TEXT-ALIGN:justify;FONT:10pt TIMES NEW ROMAN" width="100%"><tbody><tr><td valign="top">Sales to Fortune King amounted to $645,204 and $171,058 for the three months ended March 31, 2020 and 2019, respectively. As of March 31, 2019 and December 31, 2019, accounts receivable from Fortune King was $2,046,713 and $2,151,192, respectively.</td></tr></tbody></table> Due to shareholders<div>The Company has advanced funds from its directors and shareholders for working capital purposes. As of March 31, 2020 and December 31, 2019 there were $97,439 and $96,114 advance outstanding, respectively. The Company has agreed that the outstanding balances bear 0% interest rate and are due upon demand after thirty days of written notice by the director and shareholder.</div>

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<us-gaap:RevenueFromRelatedParties contextRef="C_20200101to20200331_usgaapRelatedPartyTransactionsByRelatedPartyAxis_eossFortuneKingTradingLimitedMember" decimals="0" unitRef="USD"> 645204 </us-gaap:RevenueFromRelatedParties>

<us-gaap:RevenueFromRelatedParties contextRef="C_20190101to20190331_usgaapRelatedPartyTransactionsByRelatedPartyAxis_eossFortuneKingTradingLimitedMember" decimals="0" unitRef="USD"> 171058 </us-gaap:RevenueFromRelatedParties>

<us-gaap:DueFromRelatedPartiesCurrent contextRef="C_20200331_usgaapRelatedPartyTransactionsByRelatedPartyAxis_eossFortuneKingTradingLimitedMember" decimals="0" unitRef="USD"> 2046713 </us-gaap:DueFromRelatedPartiesCurrent>

<us-gaap:DueFromRelatedPartiesCurrent contextRef="C_20191231_usgaapRelatedPartyTransactionsByRelatedPartyAxis_eossFortuneKingTradingLimitedMember" decimals="0" unitRef="USD"> 2151192 </us-gaap:DueFromRelatedPartiesCurrent>

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<div>Note 6. STOCKHOLDERS’ EQUITY On June 1, 2020, the Company and Fortune King entered into a sales collaboration agreement (the “Sales Collaboration Agreement”), pursuant to which, subject to the terms and condition therein, Fortune King agreed to provide promotional and marketing service of the Company’s products within six years from January 2020, to December 2025. Fortune King is obligated to perform such service regardless of whether the Company sells products to Fortune King during the designated period. In accordance with the Sales Collaboration Agreement and in consideration for the service provided by Fortune King, the Company shall issue 3,000,000 shares of common stock to Fortune King for the promotional and marketing service of $1,500,000. The Company recognized marketing expense of $62,500 for the three months ended March 31, 2020. As of March 31, 2020, none of these shares have been issued.</div>

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<us-gaap:StockIssuedDuringPeriodSharesIssuedForServices contextRef="C_20200531to20200601_usgaapTypeOfArrangementAxis_eossSalesCollaborationAgreementMember_usgaapSubsequentEventTypeAxis_usgaapSubsequentEventMember_usgaapRelatedPartyTransactionsByRelatedPartyAxis_eossFortuneKingTradingLimitedMember" decimals="INF" unitRef="shares"> 3000000 </us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>

<us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="C_20200531to20200601_usgaapTypeOfArrangementAxis_eossSalesCollaborationAgreementMember_usgaapSubsequentEventTypeAxis_usgaapSubsequentEventMember_usgaapRelatedPartyTransactionsByRelatedPartyAxis_eossFortuneKingTradingLimitedMember" decimals="0" unitRef="USD"> 1500000 </us-gaap:StockIssuedDuringPeriodValueIssuedForServices>

<us-gaap:MarketingExpense contextRef="C_20200101to20200331" decimals="0" unitRef="USD"> 62500 </us-gaap:MarketingExpense>

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Note 7. INCOME TAXES United States<div>EOS, Inc. is incorporated in the United States of America and is subject to United States federal taxation. No provisions for income taxes have been made as the Company has no taxable income for the period. As of March 31, 2020, the Company had net operating loss carry forwards of $619,718 that may be available to reduce future years’ taxable income. Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements as their realization is determined not likely to occur and, accordingly, the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards. No tax benefit has been realized since a 100% valuation allowance has offset deferred tax asset resulting from the net operating losses.</div>British Virgin Islands EOS International Inc. is incorporated in British Virgin Islands and are not required to pay income tax. TaiwanThe subsidiary of EOS Inc. and Emperor Star are incorporated in Taiwan. According to the amendments to the “Taiwan Income Tax Act” enacted by the office of the President of Taiwan on February 7, 2018, an increase in the statutory income tax rate from 17% to 20% and decrease in the undistributed earning tax from 10% to 5% are effective from January 1, 2018. People’s Republic of China (“PRC”)<div>Under the Enterprise Income Tax (“EIT”) Law of the PRC, the standard EIT rate is 25%. The PRC subsidiary of the Company is subject to PRC income taxes on an entity basis on income arising in or derived from the tax jurisdiction in which they operate. No provision for income taxes have been made as Maosong had no taxable income as of and for the three months ended March 31, 2020.</div>Provision for income tax consists of the following: <table border="0" cellpadding="0" style="font:10pt/normal times new roman;width:100%;text-align:left;border-collapse:collapse;border-spacing:0;font-size-adjust:none;font-stretch:normal"><tbody><tr style="height:15px;background-color:rgb(255, 255, 255)"><td style="background-color:rgb(255, 255, 255)"> </td><td style="white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td colspan="6" style="width:9%;text-align:center;vertical-align:bottom;border-bottom:1px solid rgb(0, 0, 0);background-color:rgb(255, 255, 255)">For the Three Months Ended March 31,</td><td style="white-space:nowrap;background-color:rgb(255, 255, 255)"> </td></tr><tr style="height:15px;background-color:rgb(255, 255, 255)"><td style="background-color:rgb(255, 255, 255)"> </td><td style="white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td colspan="2" style="width:9%;text-align:center;vertical-align:bottom;border-bottom:1px solid currentcolor;background-color:rgb(255, 255, 255)">2020</td><td style="padding-bottom:1px;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td colspan="2" style="width:9%;text-align:center;vertical-align:bottom;border-bottom:1px solid currentcolor;background-color:rgb(255, 255, 255)">2019</td><td style="padding-bottom:1px;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td></tr><tr style="height:15px;background-color:rgb(255, 255, 255)"><td style="vertical-align:top;background-color:rgb(255, 255, 255)">Current income tax</td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td colspan="2" style="width:9%;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td colspan="2" style="width:9%;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td></tr><tr style="height:15px;background-color:rgb(204, 238, 255)"><td style="vertical-align:top;background-color:rgb(204, 238, 255)">U.S.</td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;vertical-align:bottom;white-space:nowrap;background-color:rgb(204, 238, 255)">$</td><td style="width:9%;text-align:right;vertical-align:bottom;background-color:rgb(204, 238, 255)">—</td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;vertical-align:bottom;white-space:nowrap;background-color:rgb(204, 238, 255)">$</td><td style="width:9%;text-align:right;vertical-align:bottom;background-color:rgb(204, 238, 255)">—</td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td></tr><tr style="height:15px;background-color:rgb(255, 255, 255)"><td style="vertical-align:top;background-color:rgb(255, 255, 255)">Taiwan</td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:9%;text-align:right;vertical-align:bottom;background-color:rgb(255, 255, 255)">—</td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:9%;text-align:right;vertical-align:bottom;background-color:rgb(255, 255, 255)">—</td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td></tr><tr style="height:15px;background-color:rgb(204, 238, 255)"><td style="vertical-align:top;background-color:rgb(204, 238, 255)">PRC</td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;border-bottom:1px solid currentcolor;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:9%;text-align:right;vertical-align:bottom;border-bottom:1px solid currentcolor;background-color:rgb(204, 238, 255)">—</td><td style="width:1%;padding-bottom:1px;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;border-bottom:1px solid currentcolor;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:9%;text-align:right;vertical-align:bottom;border-bottom:1px solid currentcolor;background-color:rgb(204, 238, 255)">—</td><td style="width:1%;padding-bottom:1px;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td></tr><tr style="height:15px;background-color:rgb(255, 255, 255)"><td style="vertical-align:top;background-color:rgb(255, 255, 255)">Sub total</td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;border-bottom:1px solid currentcolor;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:9%;text-align:right;vertical-align:bottom;border-bottom:1px solid currentcolor;background-color:rgb(255, 255, 255)">—</td><td style="width:1%;padding-bottom:1px;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;border-bottom:1px solid currentcolor;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:9%;text-align:right;vertical-align:bottom;border-bottom:1px solid currentcolor;background-color:rgb(255, 255, 255)">—</td><td style="width:1%;padding-bottom:1px;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td></tr><tr style="height:15px;background-color:rgb(204, 238, 255)"><td style="background-color:rgb(204, 238, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:9%;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:9%;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td></tr><tr style="height:15px;background-color:rgb(255, 255, 255)"><td style="vertical-align:top;background-color:rgb(255, 255, 255)">Deferred income tax</td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:9%;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:9%;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td></tr><tr style="height:15px;background-color:rgb(204, 238, 255)"><td style="vertical-align:top;background-color:rgb(204, 238, 255)">U.S.</td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:9%;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:9%;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td></tr><tr style="height:15px;background-color:rgb(255, 255, 255)"><td style="vertical-align:top;background-color:rgb(255, 255, 255)">Deferred tax assets for NOL carryforwards</td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:9%;text-align:right;vertical-align:bottom;background-color:rgb(255, 255, 255)">(14,064</td><td style="width:1%;vertical-align:bottom;white-space:nowrap;background-color:rgb(255, 255, 255)">)</td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:9%;text-align:right;vertical-align:bottom;background-color:rgb(255, 255, 255)">(1,605</td><td style="width:1%;vertical-align:bottom;white-space:nowrap;background-color:rgb(255, 255, 255)">)</td></tr><tr style="height:15px;background-color:rgb(204, 238, 255)"><td style="vertical-align:top;background-color:rgb(204, 238, 255)">Valuation allowance</td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;border-bottom:1px solid currentcolor;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:9%;text-align:right;vertical-align:bottom;border-bottom:1px solid currentcolor;background-color:rgb(204, 238, 255)">14,064</td><td style="width:1%;padding-bottom:1px;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;border-bottom:1px solid currentcolor;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:9%;text-align:right;vertical-align:bottom;border-bottom:1px solid currentcolor;background-color:rgb(204, 238, 255)">1,605</td><td style="width:1%;padding-bottom:1px;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td></tr><tr style="height:15px;background-color:rgb(255, 255, 255)"><td style="vertical-align:top;background-color:rgb(255, 255, 255)">Net changes in deferred income tax (benefit)</td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;border-bottom:1px solid currentcolor;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:9%;text-align:right;vertical-align:bottom;border-bottom:1px solid currentcolor;background-color:rgb(255, 255, 255)">—</td><td style="width:1%;padding-bottom:1px;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;border-bottom:1px solid currentcolor;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:9%;text-align:right;vertical-align:bottom;border-bottom:1px solid currentcolor;background-color:rgb(255, 255, 255)">—</td><td style="width:1%;padding-bottom:1px;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td></tr><tr style="height:15px;background-color:rgb(204, 238, 255)"><td style="vertical-align:top;background-color:rgb(204, 238, 255)">Total income tax provision</td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;vertical-align:bottom;border-bottom:3px double currentcolor;white-space:nowrap;background-color:rgb(204, 238, 255)">$</td><td style="width:9%;text-align:right;vertical-align:bottom;border-bottom:3px double currentcolor;background-color:rgb(204, 238, 255)">—</td><td style="width:1%;padding-bottom:3px;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;vertical-align:bottom;border-bottom:3px double currentcolor;white-space:nowrap;background-color:rgb(204, 238, 255)">$</td><td style="width:9%;text-align:right;vertical-align:bottom;border-bottom:3px double currentcolor;background-color:rgb(204, 238, 255)">—</td><td style="width:1%;padding-bottom:3px;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td></tr></tbody></table> The following is a reconciliation of the statutory tax rate to the effective tax rate: <table border="0" cellpadding="0" cellspacing="0" style="WIDTH:100%;TEXT-ALIGN:justify;FONT:10pt TIMES NEW ROMAN" width="100%"><tbody><tr><td valign="bottom"> </td><td valign="bottom"> </td><td colspan="6" style="BORDER-BOTTOM:black 1px solid;text-align:center" valign="bottom">For the Three Months Ended March 31,</td><td valign="bottom"> </td></tr><tr><td valign="bottom"> </td><td valign="bottom"> </td><td colspan="2" style="BORDER-BOTTOM:1px solid;text-align:center;width:9%" valign="bottom">2020</td><td style="PADDING-BOTTOM:1px" valign="bottom"> </td><td valign="bottom"> </td><td colspan="2" style="BORDER-BOTTOM:1px solid;text-align:center;width:9%" valign="bottom">2019</td><td style="PADDING-BOTTOM:1px" valign="bottom"> </td></tr><tr><td> </td><td style="width:1%" valign="bottom"> </td><td colspan="2" style="text-align:right;width:9%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td colspan="2" style="text-align:right;width:9%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td valign="top">U.S. statutory income tax rate</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="text-align:right;width:9%" valign="bottom">21</td><td style="width:1%" valign="bottom">%</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="text-align:right;width:9%" valign="bottom">21</td><td style="width:1%" valign="bottom">%</td></tr><tr style="background-color:#ffffff"><td valign="top">Taiwan unified income tax rate</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="text-align:right;width:9%" valign="bottom">20</td><td style="width:1%" valign="bottom">%</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="text-align:right;width:9%" valign="bottom">20</td><td style="width:1%" valign="bottom">%</td></tr><tr style="background-color:#cceeff"><td valign="top">PRC standard EIT rate</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="text-align:right;width:9%" valign="bottom">25</td><td style="width:1%" valign="bottom">%</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="text-align:right;width:9%" valign="bottom">25</td><td style="width:1%" valign="bottom">%</td></tr><tr style="background-color:#ffffff"><td valign="top">Changes in valuation allowance</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="text-align:right;width:9%" valign="bottom">(46</td><td style="width:1%" valign="bottom">)%</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="text-align:right;width:9%" valign="bottom">(66</td><td style="width:1%" valign="bottom">)%</td></tr><tr style="background-color:#cceeff"><td valign="top">Other</td><td style="width:1%" valign="bottom"> </td><td style="BORDER-BOTTOM:1px solid;width:1%" valign="bottom"> </td><td style="BORDER-BOTTOM:1px solid;text-align:right;width:9%" valign="bottom">(20</td><td style="PADDING-BOTTOM:1px;width:1%" valign="bottom">)%</td><td style="width:1%" valign="bottom"> </td><td style="BORDER-BOTTOM:1px solid;width:1%" valign="bottom"> </td><td style="BORDER-BOTTOM:1px solid;text-align:right;width:9%" valign="bottom">—</td><td style="PADDING-BOTTOM:1px;width:1%" valign="bottom">%</td></tr><tr style="background-color:#ffffff"><td valign="top">Effective combined income tax rate</td><td style="width:1%" valign="bottom"> </td><td style="BORDER-BOTTOM:3px double;width:1%" valign="bottom"> </td><td style="BORDER-BOTTOM:3px double;text-align:right;width:9%" valign="bottom">0</td><td style="PADDING-BOTTOM:3px;width:1%" valign="bottom">%</td><td style="width:1%" valign="bottom"> </td><td style="BORDER-BOTTOM:3px double;width:1%" valign="bottom"> </td><td style="BORDER-BOTTOM:3px double;text-align:right;width:9%" valign="bottom">0</td><td style="PADDING-BOTTOM:3px;width:1%" valign="bottom">%</td></tr></tbody></table> Significant components of the Company’s deferred taxes as of March 31, 2020 and December 31, 2019 were as follows: <table border="0" cellpadding="0" cellspacing="0" style="background-color:rgb(255, 255, 255);font:10pt Times New Roman;margin:auto;text-align:justify;width:100%;border-collapse:collapse" width="85%"><tbody><tr style="background-color:rgb(255, 255, 255)"><td style="background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="background-color:rgb(255, 255, 255)" valign="bottom"> </td><td colspan="2" style="text-align:center;background-color:rgb(255, 255, 255)" valign="bottom">March 31,</td><td style="background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="background-color:rgb(255, 255, 255)" valign="bottom"> </td><td colspan="2" style="text-align:center;background-color:rgb(255, 255, 255)" valign="bottom">December 31,</td><td style="background-color:rgb(255, 255, 255)" valign="bottom"> </td></tr><tr style="background-color:rgb(255, 255, 255)"><td style="background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="background-color:rgb(255, 255, 255)" valign="bottom"> </td><td colspan="2" style="border-bottom:1px solid black;text-align:center;background-color:rgb(255, 255, 255)" valign="bottom">2020</td><td style="padding-bottom:1px;background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="background-color:rgb(255, 255, 255)" valign="bottom"> </td><td colspan="2" style="border-bottom:1px solid black;text-align:center;background-color:rgb(255, 255, 255)" valign="bottom">2019</td><td style="padding-bottom:1px;background-color:rgb(255, 255, 255)" valign="bottom"> </td></tr><tr style="background-color:rgb(255, 255, 255)"><td style="background-color:rgb(255, 255, 255)" valign="bottom">Deferred tax assets:</td><td style="background-color:rgb(255, 255, 255)" valign="bottom"> </td><td colspan="2" style="text-align:center;width:9%;background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="background-color:rgb(255, 255, 255)" valign="bottom"> </td><td colspan="2" style="text-align:center;width:9%;background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="background-color:rgb(255, 255, 255)" valign="bottom"> </td></tr><tr style="background-color:rgb(204, 238, 255)"><td style="background-color:rgb(204, 238, 255)" valign="top">Net operating loss carryforwards</td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom">$</td><td style="text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">130,141</td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom">$</td><td style="text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">116,077</td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td></tr><tr style="background-color:rgb(255, 255, 255)"><td style="background-color:rgb(255, 255, 255)" valign="top">Less: Valuation allowance</td><td style="width:1%;background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="border-bottom:1px solid black;width:1%;background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="border-bottom:1px solid black;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">(130,141</td><td style="padding-bottom:1px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">)</td><td style="width:1%;background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="border-bottom:1px solid black;width:1%;background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="border-bottom:1px solid black;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">(116,077</td><td style="padding-bottom:1px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">)</td></tr><tr style="background-color:rgb(204, 238, 255)"><td style="background-color:rgb(204, 238, 255)" valign="top">Deferred tax assets, net</td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td><td style="border-bottom:3px double black;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">$</td><td style="border-bottom:3px double black;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">—</td><td style="padding-bottom:3px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td><td style="border-bottom:3px double black;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">$</td><td style="border-bottom:3px double black;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">—</td><td style="padding-bottom:3px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td></tr></tbody></table>

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<us-gaap:OperatingLossCarryforwards contextRef="C_20200331" decimals="0" unitRef="USD"> 619718 </us-gaap:OperatingLossCarryforwards>

<eoss:ValuationAllowancePercentage contextRef="C_20200101to20200331" decimals="2" unitRef="pure"> 1 </eoss:ValuationAllowancePercentage>

<us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential contextRef="C_20190101to20190331_usgaapIncomeTaxAuthorityAxis_usgaapForeignCountryMember" decimals="2" unitRef="pure"> 0.17 </us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential>

<us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential contextRef="C_20200101to20200331_usgaapIncomeTaxAuthorityAxis_usgaapForeignCountryMember" decimals="2" unitRef="pure"> 0.20 </us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential>

<us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential contextRef="C_20200101to20200331" decimals="2" unitRef="pure"> 0.20 </us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential>

<us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential contextRef="Context_3ME_01_Jan_2019T00_00_00_TO_31_Mar_2019T00_00_00" decimals="2" unitRef="pure"> 0.20 </us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential>

<eoss:DecreaseInUndistributedEarningTax contextRef="C_20190101to20190331_usgaapIncomeTaxAuthorityAxis_usgaapForeignCountryMember" decimals="2" unitRef="pure"> 0.10 </eoss:DecreaseInUndistributedEarningTax>

<eoss:DecreaseInUndistributedEarningTax contextRef="C_20200101to20200331_usgaapIncomeTaxAuthorityAxis_usgaapForeignCountryMember" decimals="2" unitRef="pure"> 0.05 </eoss:DecreaseInUndistributedEarningTax>

<eoss:EffectiveIncomeTaxRateReconciliationAtEnterpriseIncomeTaxRateOfChina contextRef="C_20200101to20200331" decimals="2" unitRef="pure"> 0.25 </eoss:EffectiveIncomeTaxRateReconciliationAtEnterpriseIncomeTaxRateOfChina>

<eoss:EffectiveIncomeTaxRateReconciliationAtEnterpriseIncomeTaxRateOfChina contextRef="Context_3ME_01_Jan_2019T00_00_00_TO_31_Mar_2019T00_00_00" decimals="2" unitRef="pure"> 0.25 </eoss:EffectiveIncomeTaxRateReconciliationAtEnterpriseIncomeTaxRateOfChina>

<us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock contextRef="C_20200101to20200331">

<table border="0" cellpadding="0" style="font:10pt/normal times new roman;width:100%;text-align:left;border-collapse:collapse;border-spacing:0;font-size-adjust:none;font-stretch:normal"><tbody><tr style="height:15px;background-color:rgb(255, 255, 255)"><td style="background-color:rgb(255, 255, 255)"> </td><td style="white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td colspan="6" style="width:9%;text-align:center;vertical-align:bottom;border-bottom:1px solid rgb(0, 0, 0);background-color:rgb(255, 255, 255)">For the Three Months Ended March 31,</td><td style="white-space:nowrap;background-color:rgb(255, 255, 255)"> </td></tr><tr style="height:15px;background-color:rgb(255, 255, 255)"><td style="background-color:rgb(255, 255, 255)"> </td><td style="white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td colspan="2" style="width:9%;text-align:center;vertical-align:bottom;border-bottom:1px solid currentcolor;background-color:rgb(255, 255, 255)">2020</td><td style="padding-bottom:1px;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td colspan="2" style="width:9%;text-align:center;vertical-align:bottom;border-bottom:1px solid currentcolor;background-color:rgb(255, 255, 255)">2019</td><td style="padding-bottom:1px;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td></tr><tr style="height:15px;background-color:rgb(255, 255, 255)"><td style="vertical-align:top;background-color:rgb(255, 255, 255)">Current income tax</td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td colspan="2" style="width:9%;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td colspan="2" style="width:9%;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td></tr><tr style="height:15px;background-color:rgb(204, 238, 255)"><td style="vertical-align:top;background-color:rgb(204, 238, 255)">U.S.</td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;vertical-align:bottom;white-space:nowrap;background-color:rgb(204, 238, 255)">$</td><td style="width:9%;text-align:right;vertical-align:bottom;background-color:rgb(204, 238, 255)">—</td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;vertical-align:bottom;white-space:nowrap;background-color:rgb(204, 238, 255)">$</td><td style="width:9%;text-align:right;vertical-align:bottom;background-color:rgb(204, 238, 255)">—</td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td></tr><tr style="height:15px;background-color:rgb(255, 255, 255)"><td style="vertical-align:top;background-color:rgb(255, 255, 255)">Taiwan</td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:9%;text-align:right;vertical-align:bottom;background-color:rgb(255, 255, 255)">—</td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:9%;text-align:right;vertical-align:bottom;background-color:rgb(255, 255, 255)">—</td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td></tr><tr style="height:15px;background-color:rgb(204, 238, 255)"><td style="vertical-align:top;background-color:rgb(204, 238, 255)">PRC</td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;border-bottom:1px solid currentcolor;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:9%;text-align:right;vertical-align:bottom;border-bottom:1px solid currentcolor;background-color:rgb(204, 238, 255)">—</td><td style="width:1%;padding-bottom:1px;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;border-bottom:1px solid currentcolor;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:9%;text-align:right;vertical-align:bottom;border-bottom:1px solid currentcolor;background-color:rgb(204, 238, 255)">—</td><td style="width:1%;padding-bottom:1px;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td></tr><tr style="height:15px;background-color:rgb(255, 255, 255)"><td style="vertical-align:top;background-color:rgb(255, 255, 255)">Sub total</td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;border-bottom:1px solid currentcolor;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:9%;text-align:right;vertical-align:bottom;border-bottom:1px solid currentcolor;background-color:rgb(255, 255, 255)">—</td><td style="width:1%;padding-bottom:1px;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;border-bottom:1px solid currentcolor;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:9%;text-align:right;vertical-align:bottom;border-bottom:1px solid currentcolor;background-color:rgb(255, 255, 255)">—</td><td style="width:1%;padding-bottom:1px;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td></tr><tr style="height:15px;background-color:rgb(204, 238, 255)"><td style="background-color:rgb(204, 238, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:9%;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:9%;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td></tr><tr style="height:15px;background-color:rgb(255, 255, 255)"><td style="vertical-align:top;background-color:rgb(255, 255, 255)">Deferred income tax</td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:9%;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:9%;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td></tr><tr style="height:15px;background-color:rgb(204, 238, 255)"><td style="vertical-align:top;background-color:rgb(204, 238, 255)">U.S.</td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:9%;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:9%;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td></tr><tr style="height:15px;background-color:rgb(255, 255, 255)"><td style="vertical-align:top;background-color:rgb(255, 255, 255)">Deferred tax assets for NOL carryforwards</td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:9%;text-align:right;vertical-align:bottom;background-color:rgb(255, 255, 255)">(14,064</td><td style="width:1%;vertical-align:bottom;white-space:nowrap;background-color:rgb(255, 255, 255)">)</td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:9%;text-align:right;vertical-align:bottom;background-color:rgb(255, 255, 255)">(1,605</td><td style="width:1%;vertical-align:bottom;white-space:nowrap;background-color:rgb(255, 255, 255)">)</td></tr><tr style="height:15px;background-color:rgb(204, 238, 255)"><td style="vertical-align:top;background-color:rgb(204, 238, 255)">Valuation allowance</td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;border-bottom:1px solid currentcolor;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:9%;text-align:right;vertical-align:bottom;border-bottom:1px solid currentcolor;background-color:rgb(204, 238, 255)">14,064</td><td style="width:1%;padding-bottom:1px;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;border-bottom:1px solid currentcolor;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:9%;text-align:right;vertical-align:bottom;border-bottom:1px solid currentcolor;background-color:rgb(204, 238, 255)">1,605</td><td style="width:1%;padding-bottom:1px;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td></tr><tr style="height:15px;background-color:rgb(255, 255, 255)"><td style="vertical-align:top;background-color:rgb(255, 255, 255)">Net changes in deferred income tax (benefit)</td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;border-bottom:1px solid currentcolor;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:9%;text-align:right;vertical-align:bottom;border-bottom:1px solid currentcolor;background-color:rgb(255, 255, 255)">—</td><td style="width:1%;padding-bottom:1px;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:1%;border-bottom:1px solid currentcolor;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td><td style="width:9%;text-align:right;vertical-align:bottom;border-bottom:1px solid currentcolor;background-color:rgb(255, 255, 255)">—</td><td style="width:1%;padding-bottom:1px;white-space:nowrap;background-color:rgb(255, 255, 255)"> </td></tr><tr style="height:15px;background-color:rgb(204, 238, 255)"><td style="vertical-align:top;background-color:rgb(204, 238, 255)">Total income tax provision</td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;vertical-align:bottom;border-bottom:3px double currentcolor;white-space:nowrap;background-color:rgb(204, 238, 255)">$</td><td style="width:9%;text-align:right;vertical-align:bottom;border-bottom:3px double currentcolor;background-color:rgb(204, 238, 255)">—</td><td style="width:1%;padding-bottom:3px;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td><td style="width:1%;vertical-align:bottom;border-bottom:3px double currentcolor;white-space:nowrap;background-color:rgb(204, 238, 255)">$</td><td style="width:9%;text-align:right;vertical-align:bottom;border-bottom:3px double currentcolor;background-color:rgb(204, 238, 255)">—</td><td style="width:1%;padding-bottom:3px;white-space:nowrap;background-color:rgb(204, 238, 255)"> </td></tr></tbody></table>

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<us-gaap:CurrentFederalTaxExpenseBenefit contextRef="C_20200101to20200331" decimals="0" unitRef="USD"> 0 </us-gaap:CurrentFederalTaxExpenseBenefit>

<us-gaap:CurrentFederalTaxExpenseBenefit contextRef="Context_3ME_01_Jan_2019T00_00_00_TO_31_Mar_2019T00_00_00" decimals="0" unitRef="USD"> 0 </us-gaap:CurrentFederalTaxExpenseBenefit>

<us-gaap:CurrentForeignTaxExpenseBenefit contextRef="C_20200101to20200331" decimals="0" unitRef="USD"> 0 </us-gaap:CurrentForeignTaxExpenseBenefit>

<us-gaap:CurrentForeignTaxExpenseBenefit contextRef="Context_3ME_01_Jan_2019T00_00_00_TO_31_Mar_2019T00_00_00" decimals="0" unitRef="USD"> 0 </us-gaap:CurrentForeignTaxExpenseBenefit>

<eoss:CurrentPrcExpensesBenefit contextRef="C_20200101to20200331" decimals="0" unitRef="USD"> 0 </eoss:CurrentPrcExpensesBenefit>

<eoss:CurrentPrcExpensesBenefit contextRef="Context_3ME_01_Jan_2019T00_00_00_TO_31_Mar_2019T00_00_00" decimals="0" unitRef="USD"> 0 </eoss:CurrentPrcExpensesBenefit>

<us-gaap:CurrentIncomeTaxExpenseBenefit contextRef="C_20200101to20200331" decimals="0" unitRef="USD"> 0 </us-gaap:CurrentIncomeTaxExpenseBenefit>

<us-gaap:CurrentIncomeTaxExpenseBenefit contextRef="Context_3ME_01_Jan_2019T00_00_00_TO_31_Mar_2019T00_00_00" decimals="0" unitRef="USD"> 0 </us-gaap:CurrentIncomeTaxExpenseBenefit>

<us-gaap:DeferredTaxAssetsGrossNoncurrent contextRef="C_20200331" decimals="0" unitRef="USD"> 14064 </us-gaap:DeferredTaxAssetsGrossNoncurrent>

<us-gaap:DeferredTaxAssetsGrossNoncurrent contextRef="C_20190331" decimals="0" unitRef="USD"> 1605 </us-gaap:DeferredTaxAssetsGrossNoncurrent>

<us-gaap:DeferredTaxAssetsValuationAllowanceNoncurrent contextRef="C_20200331" decimals="0" unitRef="USD"> 14064 </us-gaap:DeferredTaxAssetsValuationAllowanceNoncurrent>

<us-gaap:DeferredTaxAssetsValuationAllowanceNoncurrent contextRef="C_20190331" decimals="0" unitRef="USD"> 1605 </us-gaap:DeferredTaxAssetsValuationAllowanceNoncurrent>

<us-gaap:DeferredTaxAssetsNetNoncurrent contextRef="C_20200331" decimals="0" unitRef="USD"> 0 </us-gaap:DeferredTaxAssetsNetNoncurrent>

<us-gaap:DeferredTaxAssetsNetNoncurrent contextRef="C_20190331" decimals="0" unitRef="USD"> 0 </us-gaap:DeferredTaxAssetsNetNoncurrent>

<us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock contextRef="C_20200101to20200331">

<table border="0" cellpadding="0" cellspacing="0" style="WIDTH:100%;TEXT-ALIGN:justify;FONT:10pt TIMES NEW ROMAN" width="100%"><tbody><tr><td valign="bottom"> </td><td valign="bottom"> </td><td colspan="6" style="BORDER-BOTTOM:black 1px solid;text-align:center" valign="bottom">For the Three Months Ended March 31,</td><td valign="bottom"> </td></tr><tr><td valign="bottom"> </td><td valign="bottom"> </td><td colspan="2" style="BORDER-BOTTOM:1px solid;text-align:center;width:9%" valign="bottom">2020</td><td style="PADDING-BOTTOM:1px" valign="bottom"> </td><td valign="bottom"> </td><td colspan="2" style="BORDER-BOTTOM:1px solid;text-align:center;width:9%" valign="bottom">2019</td><td style="PADDING-BOTTOM:1px" valign="bottom"> </td></tr><tr><td> </td><td style="width:1%" valign="bottom"> </td><td colspan="2" style="text-align:right;width:9%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td colspan="2" style="text-align:right;width:9%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td></tr><tr style="background-color:#cceeff"><td valign="top">U.S. statutory income tax rate</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="text-align:right;width:9%" valign="bottom">21</td><td style="width:1%" valign="bottom">%</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="text-align:right;width:9%" valign="bottom">21</td><td style="width:1%" valign="bottom">%</td></tr><tr style="background-color:#ffffff"><td valign="top">Taiwan unified income tax rate</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="text-align:right;width:9%" valign="bottom">20</td><td style="width:1%" valign="bottom">%</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="text-align:right;width:9%" valign="bottom">20</td><td style="width:1%" valign="bottom">%</td></tr><tr style="background-color:#cceeff"><td valign="top">PRC standard EIT rate</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="text-align:right;width:9%" valign="bottom">25</td><td style="width:1%" valign="bottom">%</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="text-align:right;width:9%" valign="bottom">25</td><td style="width:1%" valign="bottom">%</td></tr><tr style="background-color:#ffffff"><td valign="top">Changes in valuation allowance</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="text-align:right;width:9%" valign="bottom">(46</td><td style="width:1%" valign="bottom">)%</td><td style="width:1%" valign="bottom"> </td><td style="width:1%" valign="bottom"> </td><td style="text-align:right;width:9%" valign="bottom">(66</td><td style="width:1%" valign="bottom">)%</td></tr><tr style="background-color:#cceeff"><td valign="top">Other</td><td style="width:1%" valign="bottom"> </td><td style="BORDER-BOTTOM:1px solid;width:1%" valign="bottom"> </td><td style="BORDER-BOTTOM:1px solid;text-align:right;width:9%" valign="bottom">(20</td><td style="PADDING-BOTTOM:1px;width:1%" valign="bottom">)%</td><td style="width:1%" valign="bottom"> </td><td style="BORDER-BOTTOM:1px solid;width:1%" valign="bottom"> </td><td style="BORDER-BOTTOM:1px solid;text-align:right;width:9%" valign="bottom">—</td><td style="PADDING-BOTTOM:1px;width:1%" valign="bottom">%</td></tr><tr style="background-color:#ffffff"><td valign="top">Effective combined income tax rate</td><td style="width:1%" valign="bottom"> </td><td style="BORDER-BOTTOM:3px double;width:1%" valign="bottom"> </td><td style="BORDER-BOTTOM:3px double;text-align:right;width:9%" valign="bottom">0</td><td style="PADDING-BOTTOM:3px;width:1%" valign="bottom">%</td><td style="width:1%" valign="bottom"> </td><td style="BORDER-BOTTOM:3px double;width:1%" valign="bottom"> </td><td style="BORDER-BOTTOM:3px double;text-align:right;width:9%" valign="bottom">0</td><td style="PADDING-BOTTOM:3px;width:1%" valign="bottom">%</td></tr></tbody></table>

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<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="C_20200101to20200331" decimals="2" unitRef="pure"> 0.21 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>

<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="Context_3ME_01_Jan_2019T00_00_00_TO_31_Mar_2019T00_00_00" decimals="2" unitRef="pure"> 0.21 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>

<us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="C_20200101to20200331" decimals="2" unitRef="pure"> 0.46 </us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance>

<us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="Context_3ME_01_Jan_2019T00_00_00_TO_31_Mar_2019T00_00_00" decimals="2" unitRef="pure"> 0.66 </us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance>

<us-gaap:EffectiveIncomeTaxRateReconciliationOtherAdjustments contextRef="C_20200101to20200331" decimals="2" unitRef="pure"> 0.20 </us-gaap:EffectiveIncomeTaxRateReconciliationOtherAdjustments>

<us-gaap:EffectiveIncomeTaxRateReconciliationOtherAdjustments contextRef="Context_3ME_01_Jan_2019T00_00_00_TO_31_Mar_2019T00_00_00" decimals="2" unitRef="pure"> 0 </us-gaap:EffectiveIncomeTaxRateReconciliationOtherAdjustments>

<us-gaap:EffectiveIncomeTaxRateContinuingOperations contextRef="C_20200101to20200331" decimals="2" unitRef="pure"> 0 </us-gaap:EffectiveIncomeTaxRateContinuingOperations>

<us-gaap:EffectiveIncomeTaxRateContinuingOperations contextRef="Context_3ME_01_Jan_2019T00_00_00_TO_31_Mar_2019T00_00_00" decimals="2" unitRef="pure"> 0 </us-gaap:EffectiveIncomeTaxRateContinuingOperations>

<us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="C_20200101to20200331">

<table border="0" cellpadding="0" cellspacing="0" style="background-color:rgb(255, 255, 255);font:10pt Times New Roman;margin:auto;text-align:justify;width:100%;border-collapse:collapse" width="85%"><tbody><tr style="background-color:rgb(255, 255, 255)"><td style="background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="background-color:rgb(255, 255, 255)" valign="bottom"> </td><td colspan="2" style="text-align:center;background-color:rgb(255, 255, 255)" valign="bottom">March 31,</td><td style="background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="background-color:rgb(255, 255, 255)" valign="bottom"> </td><td colspan="2" style="text-align:center;background-color:rgb(255, 255, 255)" valign="bottom">December 31,</td><td style="background-color:rgb(255, 255, 255)" valign="bottom"> </td></tr><tr style="background-color:rgb(255, 255, 255)"><td style="background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="background-color:rgb(255, 255, 255)" valign="bottom"> </td><td colspan="2" style="border-bottom:1px solid black;text-align:center;background-color:rgb(255, 255, 255)" valign="bottom">2020</td><td style="padding-bottom:1px;background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="background-color:rgb(255, 255, 255)" valign="bottom"> </td><td colspan="2" style="border-bottom:1px solid black;text-align:center;background-color:rgb(255, 255, 255)" valign="bottom">2019</td><td style="padding-bottom:1px;background-color:rgb(255, 255, 255)" valign="bottom"> </td></tr><tr style="background-color:rgb(255, 255, 255)"><td style="background-color:rgb(255, 255, 255)" valign="bottom">Deferred tax assets:</td><td style="background-color:rgb(255, 255, 255)" valign="bottom"> </td><td colspan="2" style="text-align:center;width:9%;background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="background-color:rgb(255, 255, 255)" valign="bottom"> </td><td colspan="2" style="text-align:center;width:9%;background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="background-color:rgb(255, 255, 255)" valign="bottom"> </td></tr><tr style="background-color:rgb(204, 238, 255)"><td style="background-color:rgb(204, 238, 255)" valign="top">Net operating loss carryforwards</td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom">$</td><td style="text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">130,141</td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom">$</td><td style="text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">116,077</td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td></tr><tr style="background-color:rgb(255, 255, 255)"><td style="background-color:rgb(255, 255, 255)" valign="top">Less: Valuation allowance</td><td style="width:1%;background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="border-bottom:1px solid black;width:1%;background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="border-bottom:1px solid black;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">(130,141</td><td style="padding-bottom:1px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">)</td><td style="width:1%;background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="border-bottom:1px solid black;width:1%;background-color:rgb(255, 255, 255)" valign="bottom"> </td><td style="border-bottom:1px solid black;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">(116,077</td><td style="padding-bottom:1px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">)</td></tr><tr style="background-color:rgb(204, 238, 255)"><td style="background-color:rgb(204, 238, 255)" valign="top">Deferred tax assets, net</td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td><td style="border-bottom:3px double black;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">$</td><td style="border-bottom:3px double black;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">—</td><td style="padding-bottom:3px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td><td style="width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td><td style="border-bottom:3px double black;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">$</td><td style="border-bottom:3px double black;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">—</td><td style="padding-bottom:3px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom"> </td></tr></tbody></table>

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<us-gaap:DeferredTaxAssetsGross contextRef="C_20200331" decimals="0" unitRef="USD"> 130141 </us-gaap:DeferredTaxAssetsGross>

<us-gaap:DeferredTaxAssetsGross contextRef="C_20191231" decimals="0" unitRef="USD"> 116077 </us-gaap:DeferredTaxAssetsGross>

<us-gaap:DeferredTaxAssetsValuationAllowance contextRef="C_20200331" decimals="0" unitRef="USD"> 130141 </us-gaap:DeferredTaxAssetsValuationAllowance>

<us-gaap:DeferredTaxAssetsValuationAllowance contextRef="C_20191231" decimals="0" unitRef="USD"> 116077 </us-gaap:DeferredTaxAssetsValuationAllowance>

<us-gaap:DeferredTaxAssetsNet contextRef="C_20200331" decimals="0" unitRef="USD"> 0 </us-gaap:DeferredTaxAssetsNet>

<us-gaap:DeferredTaxAssetsNet contextRef="C_20191231" decimals="0" unitRef="USD"> 0 </us-gaap:DeferredTaxAssetsNet>

<us-gaap:SubsequentEventsTextBlock contextRef="C_20200101to20200331">

Note 8. SUBSEQUENT EVENTS Management has evaluated subsequent events through the date which the financial statements are available to be issued. All subsequent events requiring recognition as of March 31, 2020 have been incorporated into these consolidated financial statements and there are no subsequent events that require disclosure in accordance with FASB ASC Topic 855, “Subsequent Events.”

</us-gaap:SubsequentEventsTextBlock>

<link:footnoteLink xlink:role="http://www.xbrl.org/2003/role/link" xlink:type="extended">

<link:loc xlink:type="locator" xlink:href="#Footnote-1_1" xlink:label="lab_Footnote-1_1"> </link:loc>

<link:footnote id="FN20200414165422785" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US" xlink:label="Footnote-1"> Related party transactions (See Note 4). </link:footnote>

<link:footnoteArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:type="arc" xlink:to="Footnote-1" xlink:from="lab_Footnote-1_1"> </link:footnoteArc>

</link:footnoteLink>

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Filing Submission 0001640334-20-001594 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Eos Inc. – ‘10-Q’ for 3/31/20 – ‘EX-101.INS’

On: Thursday, 6/25/20, at 2:43pm ET · For: 3/31/20 · Accession #: 1640334-20-1594 · File #: 0-55661

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Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34Filing Table of Contents

‘EX-101.INS’ — XBRL Instance — eoss-20200331

This Exhibit is an XBRL XML File.

Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents