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Hi-Great Group Holding Co. – ‘10-Q’ for 6/30/22 – ‘JSON’

On:  Tuesday, 9/6/22, at 12:10pm ET   ·   For:  6/30/22   ·   Accession #:  1213900-22-54144   ·   File #:  0-56200

Previous ‘10-Q’:  ‘10-Q’ on 8/1/22 for 3/31/22   ·   Next:  ‘10-Q’ on 11/14/22 for 9/30/22   ·   Latest:  ‘10-Q’ on 11/13/23 for 9/30/23

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

 9/06/22  Hi-Great Group Holding Co.        10-Q        6/30/22   34:1.6M                                   EdgarAgents LLC/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    265K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     16K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     15K 
 4: EX-32       Certification -- §906 - SOA'02                      HTML     12K 
10: R1          Document And Entity Information                     HTML     61K 
11: R2          Balance Sheets                                      HTML    107K 
12: R3          Balance Sheets (Parentheticals)                     HTML     29K 
13: R4          Statements of Operations (Unaudited)                HTML     76K 
14: R5          Statements of Operations (Unaudited)                HTML     21K 
                (Parentheticals)                                                 
15: R6          Statements of Stockholders' Deficit (Unaudited)     HTML     40K 
16: R7          Statements of Cash Flows (Unaudited)                HTML     88K 
17: R8          Organization and Description of Business            HTML     18K 
18: R9          Summary of Significant Accounting Policies          HTML     21K 
19: R10         Going Concern                                       HTML     15K 
20: R11         Related Party Transactions                          HTML     17K 
21: R12         Lease Obligation                                    HTML     19K 
22: R13         Subsequent Events                                   HTML     14K 
23: R14         Accounting Policies, by Policy (Policies)           HTML     37K 
24: R15         Lease Obligation (Tables)                           HTML     17K 
25: R16         Organization and Description of Business (Details)  HTML     22K 
26: R17         Summary of Significant Accounting Policies          HTML     13K 
                (Details)                                                        
27: R18         Related Party Transactions (Details)                HTML     38K 
28: R19         Lease Obligation (Details)                          HTML     15K 
29: R20         Lease Obligation (Details) - Schedule of lease      HTML     33K 
                obligations                                                      
32: XML         IDEA XML File -- Filing Summary                      XML     51K 
30: XML         XBRL Instance -- f10q0622_higreatgroup_htm           XML    234K 
31: EXCEL       IDEA Workbook of Financial Reports                  XLSX     43K 
 6: EX-101.CAL  XBRL Calculations -- higr-20220630_cal               XML     82K 
 7: EX-101.DEF  XBRL Definitions -- higr-20220630_def                XML    223K 
 8: EX-101.LAB  XBRL Labels -- higr-20220630_lab                     XML    518K 
 9: EX-101.PRE  XBRL Presentations -- higr-20220630_pre              XML    229K 
 5: EX-101.SCH  XBRL Schema -- higr-20220630                         XSD     64K 
33: JSON        XBRL Instance as JSON Data -- MetaLinks              143±   200K 
34: ZIP         XBRL Zipped Folder -- 0001213900-22-054144-xbrl      Zip     91K 


‘JSON’   —   XBRL Instance as JSON Data — MetaLinks


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                },
            "us-gaap_FinanceLeaseLiabilityPaymentsDueYearTwo":  {
                "auth_ref":  [
                    "r174"
                    ],
                "calculation":  {
                    "http://www.higr.com/role/ScheduleofleaseobligationsTable":  {
                        "order":  2.0,
                        "parentTag":  "us-gaap_ContractualObligationDueInNextTwelveMonths",
                        "weight":  1.0
                        }
                    },
                "crdr":  "credit",
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "Amount of lessee's undiscounted obligation for lease payment for finance lease to be paid in second fiscal year following current fiscal year.  Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).",
                            "label":  "Finance Lease, Liability, to be Paid, Year Two",
                            "terseLabel":  "2022"
                            }
                        }
                    },
                "localname":  "FinanceLeaseLiabilityPaymentsDueYearTwo",
                "nsuri":  "http://fasb.org/us-gaap/2022",
                "presentation":  [
                    "http://www.higr.com/role/ScheduleofleaseobligationsTable"
                    ],
                "xbrltype":  "monetaryItemType"
                },
            "us-gaap_GeneralAndAdministrativeExpense":  {
                "auth_ref":  [
                    "r48"
                    ],
                "calculation":  {
                    "http://www.higr.com/role/ConsolidatedIncomeStatement":  {
                        "order":  3.0,
                        "parentTag":  "us-gaap_OperatingExpenses",
                        "weight":  1.0
                        }
                    },
                "crdr":  "debit",
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.",
                            "label":  "General and Administrative Expense",
                            "terseLabel":  "General and administrative expenses"
                            }
                        }
                    },
                "localname":  "GeneralAndAdministrativeExpense",
                "nsuri":  "http://fasb.org/us-gaap/2022",
                "presentation":  [
                    "http://www.higr.com/role/ConsolidatedIncomeStatement"
                    ],
                "xbrltype":  "monetaryItemType"
                },
            "us-gaap_GrossProfit":  {
                "auth_ref":  [
                    "r45",
                    "r69",
                    "r105",
                    "r107",
                    "r110",
                    "r113",
                    "r115",
                    "r120",
                    "r122",
                    "r123",
                    "r124",
                    "r127",
                    "r128",
                    "r129",
                    "r130",
                    "r131",
                    "r133",
                    "r134",
                    "r159"
                    ],
                "calculation":  {
                    "http://www.higr.com/role/ConsolidatedIncomeStatement":  {
                        "order":  1.0,
                        "parentTag":  "us-gaap_OperatingIncomeLoss",
                        "weight":  1.0
                        }
                    },
                "crdr":  "credit",
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.",
                            "label":  "Gross Profit",
                            "totalLabel":  "Gross profit"
                            }
                        }
                    },
                "localname":  "GrossProfit",
                "nsuri":  "http://fasb.org/us-gaap/2022",
                "presentation":  [
                    "http://www.higr.com/role/ConsolidatedIncomeStatement"
                    ],
                "xbrltype":  "monetaryItemType"
                },
            "us-gaap_IncomeStatementAbstract":  {
                "auth_ref":  [
                    ],
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "label":  "Income Statement [Abstract]"
                            }
                        }
                    },
                "localname":  "IncomeStatementAbstract",
                "nsuri":  "http://fasb.org/us-gaap/2022",
                "xbrltype":  "stringItemType"
                },
            "us-gaap_IncreaseDecreaseInAccountsPayableRelatedParties":  {
                "auth_ref":  [
                    "r57"
                    ],
                "calculation":  {
                    "http://www.higr.com/role/ConsolidatedCashFlow":  {
                        "order":  3.0,
                        "parentTag":  "us-gaap_NetCashProvidedByUsedInOperatingActivities",
                        "weight":  1.0
                        }
                    },
                "crdr":  "debit",
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "The increase (decrease) during the reporting period in the obligations due for goods and services provided by the following types of related parties: a parent company and its subsidiaries, subsidiaries of a common parent, an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entities' management, an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence.",
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                            "terseLabel":  "Accounts payable \u2013 related party"
                            }
                        }
                    },
                "localname":  "IncreaseDecreaseInAccountsPayableRelatedParties",
                "nsuri":  "http://fasb.org/us-gaap/2022",
                "presentation":  [
                    "http://www.higr.com/role/ConsolidatedCashFlow"
                    ],
                "xbrltype":  "monetaryItemType"
                },
            "us-gaap_IncreaseDecreaseInAccruedLiabilities":  {
                "auth_ref":  [
                    "r57"
                    ],
                "calculation":  {
                    "http://www.higr.com/role/ConsolidatedCashFlow":  {
                        "order":  5.0,
                        "parentTag":  "us-gaap_NetCashProvidedByUsedInOperatingActivities",
                        "weight":  1.0
                        }
                    },
                "crdr":  "debit",
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "The increase (decrease) during the reporting period in the aggregate amount of expenses incurred but not yet paid.",
                            "label":  "Increase (Decrease) in Accrued Liabilities",
                            "terseLabel":  "Accrued interest"
                            }
                        }
                    },
                "localname":  "IncreaseDecreaseInAccruedLiabilities",
                "nsuri":  "http://fasb.org/us-gaap/2022",
                "presentation":  [
                    "http://www.higr.com/role/ConsolidatedCashFlow"
                    ],
                "xbrltype":  "monetaryItemType"
                },
            "us-gaap_IncreaseDecreaseInDeferredCharges":  {
                "auth_ref":  [
                    "r57"
                    ],
                "calculation":  {
                    "http://www.higr.com/role/ConsolidatedCashFlow":  {
                        "order":  10.0,
                        "parentTag":  "us-gaap_NetCashProvidedByUsedInOperatingActivities",
                        "weight":  -1.0
                        }
                    },
                "crdr":  "credit",
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "The increase (decrease) during the reporting period in the value of expenditures made during the current reporting period for benefits that will be received over a period of years.  Deferred charges differ from prepaid expenses in that they usually extend over a long period of time and may or may not be regularly recurring costs of operation.",
                            "label":  "Increase (Decrease) in Deferred Charges",
                            "negatedLabel":  "Deferred cost of goods sold"
                            }
                        }
                    },
                "localname":  "IncreaseDecreaseInDeferredCharges",
                "nsuri":  "http://fasb.org/us-gaap/2022",
                "presentation":  [
                    "http://www.higr.com/role/ConsolidatedCashFlow"
                    ],
                "xbrltype":  "monetaryItemType"
                },
            "us-gaap_IncreaseDecreaseInDeferredRevenue":  {
                "auth_ref":  [
                    "r57"
                    ],
                "calculation":  {
                    "http://www.higr.com/role/ConsolidatedCashFlow":  {
                        "order":  7.0,
                        "parentTag":  "us-gaap_NetCashProvidedByUsedInOperatingActivities",
                        "weight":  1.0
                        }
                    },
                "crdr":  "debit",
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "Amount of increase (decrease) in deferred income and obligation to transfer product and service to customer for which consideration has been received or is receivable.",
                            "label":  "Increase (Decrease) in Deferred Revenue",
                            "terseLabel":  "Deferred Revenue"
                            }
                        }
                    },
                "localname":  "IncreaseDecreaseInDeferredRevenue",
                "nsuri":  "http://fasb.org/us-gaap/2022",
                "presentation":  [
                    "http://www.higr.com/role/ConsolidatedCashFlow"
                    ],
                "xbrltype":  "monetaryItemType"
                },
            "us-gaap_IncreaseDecreaseInInventories":  {
                "auth_ref":  [
                    "r57"
                    ],
                "calculation":  {
                    "http://www.higr.com/role/ConsolidatedCashFlow":  {
                        "order":  9.0,
                        "parentTag":  "us-gaap_NetCashProvidedByUsedInOperatingActivities",
                        "weight":  -1.0
                        }
                    },
                "crdr":  "credit",
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.",
                            "label":  "Increase (Decrease) in Inventories",
                            "negatedLabel":  "Inventory"
                            }
                        }
                    },
                "localname":  "IncreaseDecreaseInInventories",
                "nsuri":  "http://fasb.org/us-gaap/2022",
                "presentation":  [
                    "http://www.higr.com/role/ConsolidatedCashFlow"
                    ],
                "xbrltype":  "monetaryItemType"
                },
            "us-gaap_IncreaseDecreaseInNotesPayableRelatedPartiesCurrent":  {
                "auth_ref":  [
                    "r57"
                    ],
                "calculation":  {
                    "http://www.higr.com/role/ConsolidatedCashFlow":  {
                        "order":  6.0,
                        "parentTag":  "us-gaap_NetCashProvidedByUsedInOperatingActivities",
                        "weight":  1.0
                        }
                    },
                "crdr":  "debit",
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "The increase (decrease) during the reporting period in the current portion (due within one year or one business cycle, whichever is longer) of the amount owed by the reporting entity in the form of loans and obligations (generally evidenced by promissory notes) made by the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management; an entity and its principal owners, management, or member of their immediate families; affiliates; or other parties with the ability to exert significant influence.",
                            "label":  "Increase (Decrease) in Notes Payable, Related Parties, Current",
                            "terseLabel":  "Loan Payable"
                            }
                        }
                    },
                "localname":  "IncreaseDecreaseInNotesPayableRelatedPartiesCurrent",
                "nsuri":  "http://fasb.org/us-gaap/2022",
                "presentation":  [
                    "http://www.higr.com/role/ConsolidatedCashFlow"
                    ],
                "xbrltype":  "monetaryItemType"
                },
            "us-gaap_IncreaseDecreaseInOperatingCapitalAbstract":  {
                "auth_ref":  [
                    ],
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "label":  "Increase (Decrease) in Operating Capital [Abstract]",
                            "terseLabel":  "Changes in operating assets and liabilities:"
                            }
                        }
                    },
                "localname":  "IncreaseDecreaseInOperatingCapitalAbstract",
                "nsuri":  "http://fasb.org/us-gaap/2022",
                "presentation":  [
                    "http://www.higr.com/role/ConsolidatedCashFlow"
                    ],
                "xbrltype":  "stringItemType"
                },
            "us-gaap_IncreaseDecreaseInOtherOperatingLiabilities":  {
                "auth_ref":  [
                    "r57"
                    ],
                "calculation":  {
                    "http://www.higr.com/role/ConsolidatedCashFlow":  {
                        "order":  8.0,
                        "parentTag":  "us-gaap_NetCashProvidedByUsedInOperatingActivities",
                        "weight":  1.0
                        }
                    },
                "crdr":  "debit",
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "Amount of increase (decrease) in operating liabilities classified as other.",
                            "label":  "Increase (Decrease) in Other Operating Liabilities",
                            "terseLabel":  "Operating Lease Obligation (Current Portion)"
                            }
                        }
                    },
                "localname":  "IncreaseDecreaseInOtherOperatingLiabilities",
                "nsuri":  "http://fasb.org/us-gaap/2022",
                "presentation":  [
                    "http://www.higr.com/role/ConsolidatedCashFlow"
                    ],
                "xbrltype":  "monetaryItemType"
                },
            "us-gaap_IncreaseDecreaseInOtherReceivables":  {
                "auth_ref":  [
                    "r57"
                    ],
                "calculation":  {
                    "http://www.higr.com/role/ConsolidatedCashFlow":  {
                        "order":  11.0,
                        "parentTag":  "us-gaap_NetCashProvidedByUsedInOperatingActivities",
                        "weight":  -1.0
                        }
                    },
                "crdr":  "credit",
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "Amount of increase (decrease) in receivables classified as other.",
                            "label":  "Increase (Decrease) in Other Receivables",
                            "negatedLabel":  "Receivable from CitiBank"
                            }
                        }
                    },
                "localname":  "IncreaseDecreaseInOtherReceivables",
                "nsuri":  "http://fasb.org/us-gaap/2022",
                "presentation":  [
                    "http://www.higr.com/role/ConsolidatedCashFlow"
                    ],
                "xbrltype":  "monetaryItemType"
                },
            "us-gaap_IncreaseDecreaseInRoyaltiesPayable":  {
                "auth_ref":  [
                    "r57"
                    ],
                "calculation":  {
                    "http://www.higr.com/role/ConsolidatedCashFlow":  {
                        "order":  4.0,
                        "parentTag":  "us-gaap_NetCashProvidedByUsedInOperatingActivities",
                        "weight":  1.0
                        }
                    },
                "crdr":  "debit",
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "The increase (decrease) during the reporting period in the obligations due for compensation payments related to the use of copyrights, patents, trade names, licenses, technology.  Royalty payments are also paid by the lease holders for oil, gas, and mineral extraction.",
                            "label":  "Increase (Decrease) in Royalties Payable",
                            "terseLabel":  "Accrued royalty"
                            }
                        }
                    },
                "localname":  "IncreaseDecreaseInRoyaltiesPayable",
                "nsuri":  "http://fasb.org/us-gaap/2022",
                "presentation":  [
                    "http://www.higr.com/role/ConsolidatedCashFlow"
                    ],
                "xbrltype":  "monetaryItemType"
                },
            "us-gaap_InterestAndOtherIncome":  {
                "auth_ref":  [
                    ],
                "calculation":  {
                    "http://www.higr.com/role/ConsolidatedIncomeStatement":  {
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                        "parentTag":  "us-gaap_OtherNonoperatingIncomeExpense",
                        "weight":  1.0
                        }
                    },
                "crdr":  "credit",
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "The amount of interest income and other income recognized during the period.  Included in this element is interest derived from investments in debt securities, cash and cash equivalents, and other investments which reflect the time value of money or transactions in which the payments are for the use or forbearance of money and other income from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business).",
                            "label":  "Interest and Other Income",
                            "negatedLabel":  "Interest income"
                            }
                        }
                    },
                "localname":  "InterestAndOtherIncome",
                "nsuri":  "http://fasb.org/us-gaap/2022",
                "presentation":  [
                    "http://www.higr.com/role/ConsolidatedIncomeStatement"
                    ],
                "xbrltype":  "monetaryItemType"
                },
            "us-gaap_InterestExpense":  {
                "auth_ref":  [
                    "r41",
                    "r104",
                    "r167",
                    "r169",
                    "r211"
                    ],
                "calculation":  {
                    "http://www.higr.com/role/ConsolidatedIncomeStatement":  {
                        "order":  2.0,
                        "parentTag":  "us-gaap_OtherNonoperatingIncomeExpense",
                        "weight":  -1.0
                        }
                    },
                "crdr":  "debit",
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "Amount of the cost of borrowed funds accounted for as interest expense.",
                            "label":  "Interest Expense",
                            "negatedLabel":  "Interest expense"
                            }
                        }
                    },
                "localname":  "InterestExpense",
                "nsuri":  "http://fasb.org/us-gaap/2022",
                "presentation":  [
                    "http://www.higr.com/role/ConsolidatedIncomeStatement"
                    ],
                "xbrltype":  "monetaryItemType"
                },
            "us-gaap_InterestPayableCurrent":  {
                "auth_ref":  [
                    "r27"
                    ],
                "calculation":  {
                    "http://www.higr.com/role/ConsolidatedBalanceSheet":  {
                        "order":  5.0,
                        "parentTag":  "us-gaap_LiabilitiesCurrent",
                        "weight":  1.0
                        }
                    },
                "crdr":  "credit",
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "Carrying value as of the balance sheet date of [accrued] interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid.  Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).",
                            "label":  "Interest Payable, Current",
                            "terseLabel":  "Accrued royalty\u2013 related party"
                            }
                        }
                    },
                "localname":  "InterestPayableCurrent",
                "nsuri":  "http://fasb.org/us-gaap/2022",
                "presentation":  [
                    "http://www.higr.com/role/ConsolidatedBalanceSheet"
                    ],
                "xbrltype":  "monetaryItemType"
                },
            "us-gaap_InventoryNet":  {
                "auth_ref":  [
                    "r6",
                    "r22",
                    "r187"
                    ],
                "calculation":  {
                    "http://www.higr.com/role/ConsolidatedBalanceSheet":  {
                        "order":  2.0,
                        "parentTag":  "us-gaap_AssetsCurrent",
                        "weight":  1.0
                        }
                    },
                "crdr":  "debit",
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.",
                            "label":  "Inventory, Net",
                            "terseLabel":  "Inventory"
                            }
                        }
                    },
                "localname":  "InventoryNet",
                "nsuri":  "http://fasb.org/us-gaap/2022",
                "presentation":  [
                    "http://www.higr.com/role/ConsolidatedBalanceSheet"
                    ],
                "xbrltype":  "monetaryItemType"
                },
            "us-gaap_LeasesOperatingAbstract":  {
                "auth_ref":  [
                    ],
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "label":  "Lease Obligation [Abstract]"
                            }
                        }
                    },
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