SEC Info - Arion Group Corp. - ‘10-Q’ for 10/31/23

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Arion Group Corp. – ‘10-Q’ for 10/31/23 – ‘XML’

On: Thursday, 12/21/23, at 1:33pm ET · For: 10/31/23 · Accession #: 1213900-23-97603 · File #: 333-216895

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

12/21/23  Arion Group Corp.                 10-Q       10/31/23   35:1.3M                                   EdgarAgents LLC/FA

Quarterly Report — Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    222K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     16K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     16K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     12K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     12K 
11: R1          Document And Entity Information                     HTML     64K 
12: R2          Balance Sheets                                      HTML     87K 
13: R3          Balance Sheets (Parentheticals)                     HTML     21K 
14: R4          Statements of Operations (Unaudited)                HTML     72K 
15: R5          Statements of Operations (Unaudited)                HTML     20K 
                (Parentheticals)                                                 
16: R6          Statements of Changes in Stockholders? Deficit      HTML     45K 
17: R7          Statements of Cash Flows (Unaudited)                HTML     58K 
18: R8          Organization and Business                           HTML     18K 
19: R9          Going Concern                                       HTML     15K 
20: R10         Summary of Significant Accounting Policies          HTML     18K 
21: R11         Related Party Transactions                          HTML     18K 
22: R12         Inventory                                           HTML     14K 
23: R13         Accounts Receivable                                 HTML     15K 
24: R14         Subsequent Event                                    HTML     15K 
25: R15         Accounting Policies, by Policy (Policies)           HTML     22K 
26: R16         Organization and Business (Details)                 HTML     24K 
27: R17         Going Concern (Details)                             HTML     25K 
28: R18         Related Party Transactions (Details)                HTML     16K 
29: R19         Accounts Receivable (Details)                       HTML     14K 
30: R20         Subsequent Event (Details)                          HTML     21K 
33: XML         IDEA XML File -- Filing Summary                      XML     50K 
31: XML         XBRL Instance -- f10q1023_ariongroup_htm             XML    180K 
32: EXCEL       IDEA Workbook of Financial Report Info              XLSX     39K 
 7: EX-101.CAL  XBRL Calculations -- argc-20231031_cal               XML     48K 
 8: EX-101.DEF  XBRL Definitions -- argc-20231031_def                XML    179K 
 9: EX-101.LAB  XBRL Labels -- argc-20231031_lab                     XML    388K 
10: EX-101.PRE  XBRL Presentations -- argc-20231031_pre              XML    182K 
 6: EX-101.SCH  XBRL Schema -- argc-20231031                         XSD     55K 
34: JSON        XBRL Instance as JSON Data -- MetaLinks              142±   200K 
35: ZIP         XBRL Zipped Folder -- 0001213900-23-097603-xbrl      Zip     76K

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NOTE 1 – ORGANIZATION AND BUSINESS ARION GROUP CORP. (“we”, “our”, the “Company”) is a corporation established under the corporation laws in the State of Nevada on November 7, 2016. The Company has adopted January 31 as its fiscal year end. On November 21, 2018, a change in control of the Company occurred, pursuant to which Mr. Mingyong Huang acquired a total of 5,000,000 shares of the Company’s common stock (or approximately 65.53% of the total issued and outstanding shares of the Company as of the date of acquisition) from Ms. Nataliia Kriukova, a former principal shareholder of the Company. Pursuant to the Stock Purchase Agreement (the “SPA”) and other related agreements, Ms. Kriukova resigned from all management and Board positions. The Company also paid off shareholder loan owed to Ms. Kriukova in the amount of $2,663 with cash and inventory on hand pursuant to the SPA on November 21, 2018. On May 5, 2020, Mr. Hui Song, a former member of the Board of Directors of the Company, resigned as a director. On June 3, 2020, Mr. Mingyong Huang entered into another Stock Purchase Agreement (the “2020 SPA”), pursuant to which Mr. Huang sold all of his 5,000,000 shares of the Company’s common stock to Mr. Jay Hamilton, who becomes the Company’s majority and controlling stockholder. On June 4, 2020, Ms. Maria Itzel Torres Siegrist resigned as Secretary of the Company. In connection with the change of control as of June 17, 2020 the Board appointed Mr. Hamilton to the Company’s Board of Directors. Also, on June 17, 2020, the Board appointed Mr. Hamilton as President/CEO and Ms. Brenda Bin Wang as CFO and Mr. Huang as Secretary. Mr. Huang remains a director of the Company. Prior to November 21, 2018, we distributed an assortment of cedar phyto barrels in the USA and Europe. The business of distribution of cedar phyto barrels was discontinued after November 21, 2018. We have classified the results of the cedar phyto barrels business as discontinued operations in our financial statements. We are currently a start-up company exploring various manufacturing and distribution business opportunities in the dietary ingredient and nutritional supplement industry. However, as of the filing date, no definitive agreement has been entered into in connection with our business plan related to the above targeted industry. On November 1, 2022 and November 4, 2022, the Company entered into an agreement with EZ Field Inc and Alta Health Supplies Inc, respectively. The agreements set forth the exclusive terms and conditions for the Company to acquire and sell health supplements from and to these parties. On November 18, 2022, we entered into an agreement with Bio Essence Health Science to develop cosmetic products and health supplements. We also established distribution channels through Tak Ye International Inc and Xin Shi Dai Express. We have generated $178,818 of sales from distribution services since the inception of this business plan.

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<us-gaap:BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued contextRef="c47" decimals="0" unitRef="shares"> 5000000 </us-gaap:BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued>

<us-gaap:BusinessCombinationStepAcquisitionEquityInterestInAcquireePercentage contextRef="c48" decimals="4" unitRef="pure"> 0.6553 </us-gaap:BusinessCombinationStepAcquisitionEquityInterestInAcquireePercentage>

<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents contextRef="c49" decimals="0" unitRef="usd"> 2663 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents>

<us-gaap:BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued contextRef="c50" decimals="0" unitRef="shares"> 5000000 </us-gaap:BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued>

<us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="c0" decimals="0" unitRef="usd"> 178818 </us-gaap:StockIssuedDuringPeriodValueIssuedForServices>

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NOTE 2 – GOING CONCERN The Company’s financial statements as of and for the three months ended October 31, 2023 have been prepared using generally accepted accounting principles in the United States of America (“U.S. GAAP”) applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs, and has continuingly incurred recurring losses, with the exception of the current quarter ended on October 31, 2023, in which the Company generated a net income of $4,345. The Company had a working capital deficit as of October 31, 2023. These factors, among others, raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable period of time. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking third party equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. These financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

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<us-gaap:NetIncomeLoss contextRef="c51" decimals="0" unitRef="usd"> 4345 </us-gaap:NetIncomeLoss>

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NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The balance sheet as of October 31, 2023, the statements of operations, changes in stockholders’ deficit and cash flows for the three and nine months ended October 31, 2023 and 2022 have been prepared by the Company without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures, normally included in the financial statements prepared in accordance with U.S. GAAP, have been condensed or omitted as allowed by such rules and regulations, and the Company believes that the disclosures are adequate to make the information presented not misleading. The results of operations for the three and nine months ended October 31, 2023 are not necessarily indicative of results expected for the full year ending January 31, 2024. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the Company’s financial position and results of operations at October 31, 2023 and for the nine months then ended have been made. It is suggested that these statements be read in conjunction with the January 31, 2023 audited financial statements and the accompanying notes included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and judgments that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities on the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates and judgments on historical experience and on various other assumptions and information that are believed to be reasonable under the circumstances. Estimates and assumptions of future events and their effects cannot be perceived with certainty and, accordingly, these estimates may change as new events occur, as more experience is acquired, as additional information is obtained and as our operating environment changes. While the Company believes that the estimates and assumptions used in the preparation of the financial statements are appropriate, actual results could differ from those estimates. Estimates and assumptions are periodically reviewed and the effects of revisions are reflected in the financial statements in the period they are determined to be necessary. The current COVID-19 pandemic and general economic environment also increase the degree of uncertainty inherent in these estimates and assumptions. New Accounting Pronouncements There were various accounting standards and interpretations issued recently, none of which are expected to have a material impact on our financial position, operations or cash flows.

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Basis of Presentation The balance sheet as of October 31, 2023, the statements of operations, changes in stockholders’ deficit and cash flows for the three and nine months ended October 31, 2023 and 2022 have been prepared by the Company without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures, normally included in the financial statements prepared in accordance with U.S. GAAP, have been condensed or omitted as allowed by such rules and regulations, and the Company believes that the disclosures are adequate to make the information presented not misleading. The results of operations for the three and nine months ended October 31, 2023 are not necessarily indicative of results expected for the full year ending January 31, 2024. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the Company’s financial position and results of operations at October 31, 2023 and for the nine months then ended have been made.It is suggested that these statements be read in conjunction with the January 31, 2023 audited financial statements and the accompanying notes included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission.

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Use of EstimatesThe preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and judgments that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities on the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates and judgments on historical experience and on various other assumptions and information that are believed to be reasonable under the circumstances. Estimates and assumptions of future events and their effects cannot be perceived with certainty and, accordingly, these estimates may change as new events occur, as more experience is acquired, as additional information is obtained and as our operating environment changes. While the Company believes that the estimates and assumptions used in the preparation of the financial statements are appropriate, actual results could differ from those estimates. Estimates and assumptions are periodically reviewed and the effects of revisions are reflected in the financial statements in the period they are determined to be necessary. The current COVID-19 pandemic and general economic environment also increase the degree of uncertainty inherent in these estimates and assumptions.

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New Accounting PronouncementsThere were various accounting standards and interpretations issued recently, none of which are expected to have a material impact on our financial position, operations or cash flows.

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NOTE 4 – RELATED PARTY TRANSACTIONS The Company may rely on advances from related parties in support of the Company’s efforts and cash requirements until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by officers, directors, or shareholders. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances are considered temporary in nature and have not been formalized by a promissory note. During the nine-month period ended October 31, 2023, the Company’s controlling stockholder Mr. Jay Hamilton loaned the Company $109,400 to cover the Company’s operating expenses. The loan is unsecured, non-interest bearing and due on demand. During the nine-month period ended October 31, 2022, the Company’s controlling stockholder Mr. Jay Hamilton loaned the Company $68,500 to cover the Company’s operating expenses. As of October 31, 2023 and January 31, 2023, the unpaid balances of the loan to stockholder were $369,184 and $259,784, respectively. The Company has ceased operations and use of the prior office at 16839 Gale Ave., #210, City of Industry, CA 91745 which was solely owned by Mr. Mingyong Huang. The lease ended on November 30, 2022.

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<us-gaap:CostsAndExpensesRelatedParty contextRef="c0" decimals="0" unitRef="usd"> 109400 </us-gaap:CostsAndExpensesRelatedParty>

<us-gaap:CostsAndExpensesRelatedParty contextRef="c6" decimals="0" unitRef="usd"> 68500 </us-gaap:CostsAndExpensesRelatedParty>

<us-gaap:LoansPayableCurrent contextRef="c2" decimals="0" unitRef="usd"> 369184 </us-gaap:LoansPayableCurrent>

<us-gaap:LoansPayableCurrent contextRef="c3" decimals="0" unitRef="usd"> 259784 </us-gaap:LoansPayableCurrent>

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NOTE 5 – INVENTORY Inventory includes all necessary expenditures and charges directly or indirectly incurred in bringing an article to its existing condition and location, and is stated at the lower of cost or net realizable value and consists of finished goods for resale. Management periodically reviews the inventory for potential obsolescence, slow-moving, or damaged items. The assessment considers various factors, including historical sales trends, market conditions, and the technological advancements. The measurement of inventory reserves, if necessary, is based on a conservative estimate of the reduction in the inventory’s value and the reserves amount is made with management’s judgment.

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NOTE 6 – ACCOUNTS RECEIVABLE The Company is a wholesale distributor to retail entities and offers payment term of “Net 30” for certain selected transactions. The company uses historical loss information based on the aging of receivables as the basis to determine expected credit losses for receivables and believes that the composition of accounts receivables at this quarter-end is consistent with historical conditions as credit terms and practices and the customer base have not changed significantly. As of October 31, 2023 and January 31, 2023, the ending balance of accounts receivable of the Company totals $130,000 and $0, respectively. The Company’s accounts receivable consists solely of invoices that have not been paid by the Company’s customers.

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<us-gaap:AccountsReceivableNetCurrent contextRef="c2" decimals="0" unitRef="usd"> 130000 </us-gaap:AccountsReceivableNetCurrent>

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NOTE 7 – SUBSEQUENT EVENT On November 27, 2023, Mr. Jay Hamilton loaned the Company $5,000 to cover the Company’s operating expenses. The loan is unsecured, non-interest bearing and due on demand. As of November 30, 2023, the Company had a bank overdraft balance in the amount of $16,925.44 and a bank account cash balance of $3,074.56. The Company’s management is in the process of seeking additional financial support from its major shareholder.

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<us-gaap:LoansPayableToBank contextRef="c53" decimals="2" unitRef="usd"> 16925.44 </us-gaap:LoansPayableToBank>

<us-gaap:CashAndDueFromBanks contextRef="c53" decimals="2" unitRef="usd"> 3074.56 </us-gaap:CashAndDueFromBanks>

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<us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="c4" decimals="0" id="hidden-fact-15" unitRef="shares"> 7630000 </us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>

<us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="c5" decimals="0" id="hidden-fact-16" unitRef="shares"> 7630000 </us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>

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Filing Submission 0001213900-23-097603 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Arion Group Corp. – ‘10-Q’ for 10/31/23 – ‘XML’

On: Thursday, 12/21/23, at 1:33pm ET · For: 10/31/23 · Accession #: 1213900-23-97603 · File #: 333-216895

Previous ‘10-Q’: ‘10-Q’ on 9/20/23 for 7/31/23 · Latest ‘10-Q’: This Filing

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This Document is an XBRL File.

Quarterly Report — Form 10-Q

Filing Table of Contents