SEC Info - Acro Biomedical Co., Ltd. - ‘10-Q’ for 6/30/22

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Acro Biomedical Co., Ltd. – ‘10-Q’ for 6/30/22 – ‘XML’

On: Friday, 8/12/22, at 4:17pm ET · For: 6/30/22 · Accession #: 1640334-22-1752 · File #: 0-55643

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

 8/12/22  Acro Biomedical Co., Ltd.         10-Q        6/30/22   37:1.7M                                   Pubco Reporting … Inc/FA

Quarterly Report — Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    456K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     17K 
 3: EX-32.1     Certification -- §906 - SOA'02                      HTML     13K 
 9: R1          Cover                                               HTML     61K 
10: R2          Balance Sheets                                      HTML     99K 
11: R3          Balance Sheets (Parenthetical)                      HTML     30K 
12: R4          Statements of Operations (Unaudited)                HTML     74K 
13: R5          Statements of Changes in Stockholders' Equity       HTML     54K 
                (Unaudited)                                                      
14: R6          Statements of Cash Flows (Unaudited)                HTML     66K 
15: R7          Organization and Description of Business            HTML     18K 
16: R8          Summary of Significant Accounting Policies          HTML     25K 
17: R9          Going Concern                                       HTML     16K 
18: R10         Related Party Transactions                          HTML     16K 
19: R11         Leases                                              HTML     26K 
20: R12         Stockholders' Equity                                HTML     19K 
21: R13         Concentration                                       HTML     15K 
22: R14         Subsequent Events                                   HTML     15K 
23: R15         Summary of Significant Accounting Policies          HTML     39K 
                (Policies)                                                       
24: R16         Leases (Tables)                                     HTML     26K 
25: R17         Summary of Significant Accounting Policies          HTML     14K 
                (Details Narrative)                                              
26: R18         Related Party Transactions (Details Narrative)      HTML     27K 
27: R19         Leases (Details)                                    HTML     14K 
28: R20         Leases (Details 1)                                  HTML     18K 
29: R21         Leases (Details 2)                                  HTML     21K 
30: R22         Leases (Details Narrative)                          HTML     20K 
31: R23         Stockholders' Equity (Details Narrative)            HTML     33K 
32: R24         Concentration (Details Narrative)                   HTML     24K 
35: XML         IDEA XML File -- Filing Summary                      XML     58K 
33: XML         XBRL Instance -- acro_10q_htm                        XML    302K 
34: EXCEL       IDEA Workbook of Financial Reports                  XLSX     46K 
 6: EX-101.CAL  XBRL Calculations -- acro-20220630_cal               XML     80K 
 8: EX-101.DEF  XBRL Definitions -- acro-20220630_def                XML    112K 
 5: EX-101.LAB  XBRL Labels -- acro-20220630_lab                     XML    344K 
 7: EX-101.PRE  XBRL Presentations -- acro-20220630_pre              XML    253K 
 4: EX-101.SCH  XBRL Schema -- acro-20220630                         XSD     63K 
36: JSON        XBRL Instance as JSON Data -- MetaLinks              150±   201K 
37: ZIP         XBRL Zipped Folder -- 0001640334-22-001752-xbrl      Zip     85K

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NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS Acro Biomedical Co., Ltd. (the “Company”) is a Nevada corporation incorporated on September 24, 2014 under the name Killer Waves Hawaii, Inc. On January 30, 2017, the Company’s corporate name was changed to Acro Biomedical Co., Ltd. The Company’s business is the sale of cordyceps related products. Cordyceps is a fungus that is used in traditional Chinese medicine. During the second and third quarters of 2021, the Company engaged consultants to take the initial steps to develop and implement a research and development and marketing program. These consultants are working independently and report to the chief executive officer. The Company cannot give any assurance that the marketing and research development activities will generate any new product or new marketing opportunities or generate any significant revenue. COVID-19 Since the Company’s products are purchased by customers in the Republic of China (Taiwan) and Hong Kong who sold products to their customers in the People’s Republic of China (the “PRC”), the Company’s business was impacted by the effects of the COVID-19 pandemic and the actions taken by the governments of the PRC, the Republic of China (Taiwan) and Hong Kong. The Company cannot predict the effect on its business of the COVID-19 pandemic and the steps taken by governments to address the pandemic. A prolonged outbreak as well as lockdowns in the PRC could have a material adverse impact on financial results and business operations of the Company. As the population of China, Hong Kong and Taiwan becomes vaccinated and restrictions that had been imposed to address the pandemic are lifted, the Company cannot give assurance that its sales will increase as a result of the reduction of such restrictions. The effects of the Delta and Omicron variation and any other variations which may develop as well as other illnesses which may affect a broad segment of the population and the governmental and public response to these developments may impair the market for the Company’s products, including the recent lockdown in a number of provinces and municipalities in China. As the world has begun to open following closures as a result of the pandemic, two other factors are facing businesses and consumers, which are considered to be related to the effects of the COVID-19 pandemic. These are inflation and supply chain issues, which have been exacerbated by the recent Russian invasion of Ukraine. The Company cannot estimate the effect of these factors on its business. To the extent that these factors result in increased prices, the Company may not be able to pass along the increases to its customers. Any shortages of cordyceps would affect the Company’s ability to generate sales of its products. Further, to the extent customers use the Company’s products as an ingredient in their own products, the inability of a potential customer to obtain other raw materials as well as cost increases for such products, could affect the timing and the amount of purchases from the Company. The Company cannot give assurance you that its business will not be impaired by the effects of inflation and supply chain issues.

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NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Unaudited Interim Financial Statements The accompanying unaudited interim financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with Rule 8-03 of Regulation S-X. Accordingly, the unaudited interim financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. Notes to the unaudited interim financial statements that would substantially duplicate the disclosures contained in the audited financial statements for the year ended December 31, 2021 has been omitted; and these unaudited interim financial statements should be read in conjunction with the audited financial statements and the footnotes thereto for the year ended December 31, 2021 included within the Company’s annual report on Form 10-K for the year ended December 31, 2021. In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the unaudited interim financial statements presented not misleading. The results of operations for such interim periods are not necessarily indicative of operations for a full year. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted 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. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments. Revenue Recognition We recognize revenue in accordance with Topic 606, which requires revenues are recognized when control of the promised goods or services are transferred to a customer, in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements: <table cellpadding="0" style="border-spacing:0;font-size:10pt;width:100%"><tbody><tr style="height:15px"><td style="width:4%;"> </td><td style="width:4%;vertical-align:top;">·</td><td style="vertical-align:top;">identify the contract with a customer;</td></tr><tr style="height:15px"><td> </td><td> </td><td> </td></tr><tr style="height:15px"><td> </td><td style="vertical-align:top;">·</td><td style="vertical-align:top;">identify the performance obligations in the contract;</td></tr><tr style="height:15px"><td> </td><td> </td><td> </td></tr><tr style="height:15px"><td> </td><td style="vertical-align:top;">·</td><td style="vertical-align:top;">determine the transaction price;</td></tr><tr style="height:15px"><td> </td><td> </td><td> </td></tr><tr style="height:15px"><td> </td><td style="vertical-align:top;">·</td><td style="vertical-align:top;">allocate the transaction price to performance obligations in the contract; and</td></tr><tr style="height:15px"><td> </td><td> </td><td> </td></tr><tr style="height:15px"><td> </td><td style="vertical-align:top;">·</td><td style="vertical-align:top;">recognize revenue as the performance obligation is satisfied.</td></tr></tbody></table>Under these criteria, the Company generally recognizes revenue when its products are delivered to customers in accordance with the written sales terms. Cash received in advance from customers is recorded as deferred revenue. Accounts Receivable Accounts receivable are recorded in accordance with ASC 310, “Receivables.” Accounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in its existing accounts receivable. The Company does not currently have any amount recorded as an allowance for doubtful accounts. Based on management’s estimate and based on all accounts being current, the Company has not deemed it necessary to reserve for doubtful accounts at this time. Inventories Inventories consist of finished goods. Inventories are valued at the lower of cost or net realizable value. The Company determines cost on the basis of first-in, first-out methods. The Company periodically reviews inventories for obsolescence and any inventories identified as obsolete are written down or written off. Although the Company believes that the assumptions it uses to estimate inventory write-downs are reasonable, future changes in these assumptions could provide a significantly different result. No inventory markdown was recorded for the six months ended June 30, 2022 and 2021. Net Income (Loss) Per Share of Common Stock The Company has adopted ASC Topic 260, “Earnings per Share” which requires presentation of basic earnings per share on the face of the statements of operations for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic earnings per share computation. In the accompanying financial statements, basic loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share is computed by dividing net income by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants unless the result would be antidilutive. There were no potentially dilutive shares of common stock outstanding for the six months ended June 30, 2022 and 2021.

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The accompanying unaudited interim financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with Rule 8-03 of Regulation S-X. Accordingly, the unaudited interim financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. Notes to the unaudited interim financial statements that would substantially duplicate the disclosures contained in the audited financial statements for the year ended December 31, 2021 has been omitted; and these unaudited interim financial statements should be read in conjunction with the audited financial statements and the footnotes thereto for the year ended December 31, 2021 included within the Company’s annual report on Form 10-K for the year ended December 31, 2021. In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the unaudited interim financial statements presented not misleading. The results of operations for such interim periods are not necessarily indicative of operations for a full year.

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The preparation of financial statements in conformity with accounting principles generally accepted 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. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments.

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We recognize revenue in accordance with Topic 606, which requires revenues are recognized when control of the promised goods or services are transferred to a customer, in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements: <table cellpadding="0" style="border-spacing:0;font-size:10pt;width:100%"><tbody><tr style="height:15px"><td style="width:4%;"> </td><td style="width:4%;vertical-align:top;">·</td><td style="vertical-align:top;">identify the contract with a customer;</td></tr><tr style="height:15px"><td> </td><td> </td><td> </td></tr><tr style="height:15px"><td> </td><td style="vertical-align:top;">·</td><td style="vertical-align:top;">identify the performance obligations in the contract;</td></tr><tr style="height:15px"><td> </td><td> </td><td> </td></tr><tr style="height:15px"><td> </td><td style="vertical-align:top;">·</td><td style="vertical-align:top;">determine the transaction price;</td></tr><tr style="height:15px"><td> </td><td> </td><td> </td></tr><tr style="height:15px"><td> </td><td style="vertical-align:top;">·</td><td style="vertical-align:top;">allocate the transaction price to performance obligations in the contract; and</td></tr><tr style="height:15px"><td> </td><td> </td><td> </td></tr><tr style="height:15px"><td> </td><td style="vertical-align:top;">·</td><td style="vertical-align:top;">recognize revenue as the performance obligation is satisfied.</td></tr></tbody></table>Under these criteria, the Company generally recognizes revenue when its products are delivered to customers in accordance with the written sales terms. Cash received in advance from customers is recorded as deferred revenue.

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Accounts receivable are recorded in accordance with ASC 310, “Receivables.” Accounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in its existing accounts receivable. The Company does not currently have any amount recorded as an allowance for doubtful accounts. Based on management’s estimate and based on all accounts being current, the Company has not deemed it necessary to reserve for doubtful accounts at this time.

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Inventories consist of finished goods. Inventories are valued at the lower of cost or net realizable value. The Company determines cost on the basis of first-in, first-out methods. The Company periodically reviews inventories for obsolescence and any inventories identified as obsolete are written down or written off. Although the Company believes that the assumptions it uses to estimate inventory write-downs are reasonable, future changes in these assumptions could provide a significantly different result. No inventory markdown was recorded for the six months ended June 30, 2022 and 2021.

</us-gaap:InventoryPolicyTextBlock>

<us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2022-01-01to2022-06-30" id="fid_397">

The Company has adopted ASC Topic 260, “Earnings per Share” which requires presentation of basic earnings per share on the face of the statements of operations for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic earnings per share computation. In the accompanying financial statements, basic loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share is computed by dividing net income by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants unless the result would be antidilutive. There were no potentially dilutive shares of common stock outstanding for the six months ended June 30, 2022 and 2021.

</us-gaap:EarningsPerSharePolicyTextBlock>

<us-gaap:SubstantialDoubtAboutGoingConcernTextBlock contextRef="From2022-01-01to2022-06-30" id="fid_386">

NOTE 3 - GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. The Company had limited gross profit and incurred a loss from operations for the six months ended June 30, 2022. During the past few years the Company did not generate revenue during a number of quarters, including the three months ended June 30, 2022. These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.The Company proposes to fund operations through sales of its products and equity financing arrangements. However, because of the lack of sales and the absence of any active trading market for its common stock, its financial condition and its lack of an operating history, the Company may not be able to raise funds for capital expenditures, working capital and other cash requirements and will have to rely on advances from a minority stockholder and its officer. If the Company cannot generate revenue from its products, it may not be able to continue in its business.

</us-gaap:SubstantialDoubtAboutGoingConcernTextBlock>

<us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2022-01-01to2022-06-30" id="fid_387">

NOTE 4 - RELATED PARTY TRANSACTIONS During the six months ended June 30, 2022 and 2021, a stockholder paid expenses of $504 and $14,832 on behalf of the Company and the Company repaid $0 and $241,851, respectively. At June 30, 2022 and December 31, 2021, the Company owed $20,145 and $19,641 to a stockholder who is not a 5% stockholder for non-interest-bearing advances made to or paid expenses on behalf of the Company, respectively. These advances are due on demand. At June 30, 2022 and December 31, 2021, the Company owed $1,100 to its CEO for non-interest-bearing advances made to or paid on behalf of the Company. These advances are due on demand. The Company has imputed interest at the rate of 4% on the advances made to the Company in the amount of $420 and $3,870 during the six months ended June 30, 2022 and 2021, respectively.

</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>

<us-gaap:RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty contextRef="From2022-01-01to2022-06-30" decimals="0" id="fid_6" unitRef="USD"> 504 </us-gaap:RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty>

<us-gaap:RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty contextRef="From2021-01-01to2021-06-30" decimals="0" id="fid_7" unitRef="USD"> 14832 </us-gaap:RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty>

<us-gaap:RepaymentsOfRelatedPartyDebt contextRef="From2022-01-01to2022-06-30_srt_ChiefExecutiveOfficerMember" decimals="0" id="fid_12" unitRef="USD"> 0 </us-gaap:RepaymentsOfRelatedPartyDebt>

<us-gaap:RepaymentsOfRelatedPartyDebt contextRef="From2021-01-01to2021-06-30_srt_ChiefExecutiveOfficerMember" decimals="0" id="fid_13" unitRef="USD"> 241851 </us-gaap:RepaymentsOfRelatedPartyDebt>

<us-gaap:DueToOfficersOrStockholdersCurrentAndNoncurrent contextRef="AsOf2022-06-30" decimals="0" id="fid_4" unitRef="USD"> 20145 </us-gaap:DueToOfficersOrStockholdersCurrentAndNoncurrent>

<us-gaap:DueToOfficersOrStockholdersCurrentAndNoncurrent contextRef="AsOf2021-12-31" decimals="0" id="fid_14" unitRef="USD"> 19641 </us-gaap:DueToOfficersOrStockholdersCurrentAndNoncurrent>

<us-gaap:RelatedPartyTransactionRate contextRef="From2022-01-01to2022-06-30" decimals="INF" id="fid_9" unitRef="Pure"> 0.05 </us-gaap:RelatedPartyTransactionRate>

<us-gaap:DueToOfficersOrStockholdersCurrentAndNoncurrent contextRef="AsOf2021-12-31_srt_ChiefExecutiveOfficerMember" decimals="0" id="fid_3" unitRef="USD"> 1100 </us-gaap:DueToOfficersOrStockholdersCurrentAndNoncurrent>

<us-gaap:ReceivableWithImputedInterestEffectiveYieldInterestRate contextRef="From2022-01-01to2022-06-30" decimals="INF" id="fid_8" unitRef="Pure"> 0.04 </us-gaap:ReceivableWithImputedInterestEffectiveYieldInterestRate>

<us-gaap:InterestIncomeRelatedParty contextRef="From2022-01-01to2022-06-30" decimals="0" id="fid_10" unitRef="USD"> 420 </us-gaap:InterestIncomeRelatedParty>

<us-gaap:InterestIncomeRelatedParty contextRef="From2021-01-01to2021-06-30" decimals="0" id="fid_11" unitRef="USD"> 3870 </us-gaap:InterestIncomeRelatedParty>

<us-gaap:LesseeOperatingLeasesTextBlock contextRef="From2022-01-01to2022-06-30" id="fid_388">

NOTE 5 - LEASES On November 3, 2021, the Company entered into a lease agreement to rent a storage facility in Hong Kong for a two-year term at HK$17,000 (approximately $2,190) per month and HK$33,000 (approximately $4,230) as a security deposit. In accordance with ASC 842, the Company recognized operating lease ROU assets and lease liabilities, which had balances as follows: <table cellpadding="0" style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%"><tbody><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="width:9%;vertical-align:bottom;text-align:center;">June 30,</td><td style="white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="width:9%;vertical-align:bottom;text-align:center;">December 31,</td><td style="white-space: nowrap;"> </td></tr><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">2022</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">2021</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Operating lease ROU asset</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">38,199</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">50,432</td><td style="width:1%;white-space: nowrap;"> </td></tr></tbody></table> <table cellpadding="0" style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%"><tbody><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="width:9%;vertical-align:bottom;text-align:center;">June 30,</td><td style="white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="width:9%;vertical-align:bottom;text-align:center;">December 31,</td><td style="white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#ffffff"><td style="vertical-align:bottom;">Operating lease liabilities</td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">2022</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">2021</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Current portion</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">25,211</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">24,713</td><td style="width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#ffffff"><td style="vertical-align:top;">Non-current portion</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> </td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">12,988</td><td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> </td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">25,719</td><td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Total</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">38,199</td><td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">50,432</td><td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> </td></tr></tbody></table> Future minimum lease payments under operating leases at June 30, 2022, were as follows: <table cellpadding="0" style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%"><tbody><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Remainder 2022</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">13,140</td><td style="width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#ffffff"><td style="vertical-align:top;">2023</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">26,280</td><td style="width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Thereafter</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> </td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">-</td><td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#ffffff"><td style="vertical-align:top;">Total</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">39,420</td><td style="width:1%;white-space: nowrap;"> </td></tr></tbody></table> The Company recognized total lease expense of $13,140 and $12,571 for the six months ended June 30, 2022 and 2021, respectively.

</us-gaap:LesseeOperatingLeasesTextBlock>

<acro:OperationLeaseRightOfUseAssetsAndLiabilitiesTableTextBlock contextRef="From2022-01-01to2022-06-30" id="fid_399">

<table cellpadding="0" style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%"><tbody><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="width:9%;vertical-align:bottom;text-align:center;">June 30,</td><td style="white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="width:9%;vertical-align:bottom;text-align:center;">December 31,</td><td style="white-space: nowrap;"> </td></tr><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">2022</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">2021</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Operating lease ROU asset</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">38,199</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">50,432</td><td style="width:1%;white-space: nowrap;"> </td></tr></tbody></table> <table cellpadding="0" style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%"><tbody><tr style="height:15px"><td> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="width:9%;vertical-align:bottom;text-align:center;">June 30,</td><td style="white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="width:9%;vertical-align:bottom;text-align:center;">December 31,</td><td style="white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#ffffff"><td style="vertical-align:bottom;">Operating lease liabilities</td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">2022</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td><td style="white-space: nowrap;"> </td><td class="hdcell" colspan="2" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;">2021</td><td style="PADDING-BOTTOM: 1px;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Current portion</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">25,211</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">24,713</td><td style="width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#ffffff"><td style="vertical-align:top;">Non-current portion</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> </td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">12,988</td><td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> </td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">25,719</td><td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Total</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">38,199</td><td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;text-align:right;">50,432</td><td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;"> </td></tr></tbody></table>

</acro:OperationLeaseRightOfUseAssetsAndLiabilitiesTableTextBlock>

<us-gaap:OperatingLeaseRightOfUseAsset contextRef="AsOf2022-06-30" decimals="0" id="fid_16" unitRef="USD"> 38199 </us-gaap:OperatingLeaseRightOfUseAsset>

<us-gaap:OperatingLeaseRightOfUseAsset contextRef="AsOf2021-12-31" decimals="0" id="fid_17" unitRef="USD"> 50432 </us-gaap:OperatingLeaseRightOfUseAsset>

<us-gaap:OperatingLeaseLiabilityCurrent contextRef="AsOf2022-06-30" decimals="0" id="fid_18" unitRef="USD"> 25211 </us-gaap:OperatingLeaseLiabilityCurrent>

<us-gaap:OperatingLeaseLiabilityCurrent contextRef="AsOf2021-12-31" decimals="0" id="fid_19" unitRef="USD"> 24713 </us-gaap:OperatingLeaseLiabilityCurrent>

<us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="AsOf2022-06-30" decimals="0" id="fid_20" unitRef="USD"> 12988 </us-gaap:OperatingLeaseLiabilityNoncurrent>

<us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="AsOf2021-12-31" decimals="0" id="fid_21" unitRef="USD"> 25719 </us-gaap:OperatingLeaseLiabilityNoncurrent>

<us-gaap:OperatingLeaseLiability contextRef="AsOf2022-06-30" decimals="0" id="fid_22" unitRef="USD"> 38199 </us-gaap:OperatingLeaseLiability>

<us-gaap:OperatingLeaseLiability contextRef="AsOf2021-12-31" decimals="0" id="fid_23" unitRef="USD"> 50432 </us-gaap:OperatingLeaseLiability>

<us-gaap:ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock contextRef="From2022-01-01to2022-06-30" id="fid_400">

<table cellpadding="0" style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%"><tbody><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Remainder 2022</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">13,140</td><td style="width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#ffffff"><td style="vertical-align:top;">2023</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;white-space: nowrap;"> </td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">26,280</td><td style="width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#cceeff"><td style="vertical-align:top;">Thereafter</td><td style="width:1%;white-space: nowrap;"> </td><td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;"> </td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">-</td><td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;"> </td></tr><tr style="height:15px;background-color:#ffffff"><td style="vertical-align:top;">Total</td><td style="width:1%;white-space: nowrap;"> </td><td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td><td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">39,420</td><td style="width:1%;white-space: nowrap;"> </td></tr></tbody></table>

</us-gaap:ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock>

<us-gaap:OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear contextRef="AsOf2022-06-30" decimals="0" id="fid_24" unitRef="USD"> 13140 </us-gaap:OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear>

<us-gaap:OperatingLeasesFutureMinimumPaymentsDueInTwoYears contextRef="AsOf2022-06-30" decimals="0" id="fid_25" unitRef="USD"> 26280 </us-gaap:OperatingLeasesFutureMinimumPaymentsDueInTwoYears>

<us-gaap:OperatingLeasesFutureMinimumPaymentsDueThereafter contextRef="AsOf2022-06-30" decimals="0" id="fid_26" unitRef="USD"> 0 </us-gaap:OperatingLeasesFutureMinimumPaymentsDueThereafter>

<us-gaap:OperatingLeasesFutureMinimumPaymentsDue contextRef="AsOf2022-06-30" decimals="0" id="fid_27" unitRef="USD"> 39420 </us-gaap:OperatingLeasesFutureMinimumPaymentsDue>

<us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="From2022-01-01to2022-06-30" id="fid_389">

NOTE 6 – STOCKHOLDERS' EQUITY The Company issued a total of 6,776,000 and 5,506,000 shares of common stock to consultants as stock grants pursuant to agreements with the consultants in May 2021 and August 2021, respectively, of which 11,912,000 shares were issued pursuant to the 2020 equity incentive plan (the “Plan”) and 370,000 were issued as restricted stock grants outside of the Plan. The agreements provide for the consultants to perform services described in the contracts for the two-year period commencing May 25, 2021 and August 23, 2021. The shares were valued at $19,311,600 and $12,113,200, based on the market price of the common stock on the respective dates of the agreements, which was $2.85 and $2.20 per share, respectively, and amortized over the two year period using the straight line method. During the six months ended June 30, 2022 and 2021, the Company recorded stock-based compensation of $7,856,200 and $804,650 and had deferred stock compensation of $15,917,183 and $23,773,383 as of June 30, 2022 and December 31, 2021, respectively.

</us-gaap:StockholdersEquityNoteDisclosureTextBlock>

<acro:CommonStockShareStockGrantsShares contextRef="From2022-01-01to2022-06-30_acro_MayTwentyFiveTwentyTwentyOneMember" decimals="0" id="fid_43" unitRef="Shares"> 6776000 </acro:CommonStockShareStockGrantsShares>

<acro:CommonStockShareStockGrantsShare contextRef="From2022-01-01to2022-06-30_acro_AugustTwentyThreeTwentyTwentyOneMember" decimals="0" id="fid_42" unitRef="Shares"> 5506000 </acro:CommonStockShareStockGrantsShare>

<us-gaap:SharesIssued contextRef="AsOf2022-06-30_acro_TwoThousandTwentyEquityIncentivePlanMember" decimals="0" id="fid_45" unitRef="Shares"> 11912000 </us-gaap:SharesIssued>

<acro:RestrictedStockGrantsIssued contextRef="AsOf2022-06-30" decimals="0" id="fid_36" unitRef="USD"> 370000 </acro:RestrictedStockGrantsIssued>

<acro:AgreementsDescription contextRef="From2022-01-01to2022-06-30_acro_TwoThousandTwentyEquityIncentivePlanMember" id="fid_46"> The agreements provide for the consultants to perform services described in the contracts for the two-year period commencing May 25, 2021 and August 23, 2021. </acro:AgreementsDescription>

<acro:CommonStockShareStockGrantsValue contextRef="AsOf2022-06-30_acro_MayTwentyFiveTwentyTwentyOneMember" decimals="0" id="fid_44" unitRef="USD"> 19311600 </acro:CommonStockShareStockGrantsValue>

<acro:CommonStockShareStockGrantsvalue contextRef="AsOf2022-06-30_acro_AugustTwentyThreeTwentyTwentyOneMember" decimals="0" id="fid_39" unitRef="USD"> 12113200 </acro:CommonStockShareStockGrantsvalue>

<acro:CommonStockSharesPricePerShare contextRef="AsOf2022-06-30_acro_MayTwentyFiveTwentyTwentyOneMember" decimals="INF" id="fid_40" unitRef="USDPShares"> 2.85 </acro:CommonStockSharesPricePerShare>

<acro:CommonStockSharesPricePerShare contextRef="AsOf2022-06-30_acro_AugustTwentyThreeTwentyTwentyOneMember" decimals="INF" id="fid_41" unitRef="USDPShares"> 2.20 </acro:CommonStockSharesPricePerShare>

<us-gaap:ShareBasedCompensation contextRef="From2022-01-01to2022-06-30" decimals="0" id="fid_38" unitRef="USD"> 7856200 </us-gaap:ShareBasedCompensation>

<us-gaap:ShareBasedCompensation contextRef="From2021-01-01to2021-06-30" decimals="0" id="fid_49" unitRef="USD"> 804650 </us-gaap:ShareBasedCompensation>

<us-gaap:DeferredCompensationEquity contextRef="AsOf2022-06-30" decimals="0" id="fid_37" unitRef="USD"> 15917183 </us-gaap:DeferredCompensationEquity>

<us-gaap:DeferredCompensationEquity contextRef="AsOf2021-12-31" decimals="0" id="fid_48" unitRef="USD"> 23773383 </us-gaap:DeferredCompensationEquity>

<us-gaap:ConcentrationRiskDisclosureTextBlock contextRef="From2022-01-01to2022-06-30" id="fid_390">

NOTE 7 - CONCENTRATION Revenue During the six months ended June 30, 2022, all revenue was derived from one customer. During the six months ended June 30, 2021, all revenue was derived from two customers which accounted for 83% and 17% of total revenue, respectively. Purchases During the six months ended June 30, 2022, all purchase was made from one supplier. During the six months ended June 30, 2021, the Company did not purchase inventory.

</us-gaap:ConcentrationRiskDisclosureTextBlock>

<us-gaap:ConcentrationRiskCustomer contextRef="From2022-01-01to2022-06-30_us-gaap_RevenueFromContractWithCustomerMember_us-gaap_CustomerConcentrationRiskMember" id="fid_53"> one customer </us-gaap:ConcentrationRiskCustomer>

<us-gaap:ConcentrationRiskCustomer contextRef="From2021-01-01to2021-06-30_us-gaap_RevenueFromContractWithCustomerMember_us-gaap_CustomerConcentrationRiskMember" id="fid_57"> two customers </us-gaap:ConcentrationRiskCustomer>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2021-01-01to2021-06-30_us-gaap_RevenueFromContractWithCustomerMember_acro_CustomerFirstMember" decimals="INF" id="fid_55" unitRef="Pure"> 0.83 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2021-01-01to2021-06-30_us-gaap_RevenueFromContractWithCustomerMember_acro_CustomerSecondMember" decimals="INF" id="fid_59" unitRef="Pure"> 0.17 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:ConcentrationRiskCustomer contextRef="From2022-01-01to2022-06-30_us-gaap_CostOfGoodsTotalMember_us-gaap_CustomerConcentrationRiskMember" id="fid_54"> one supplier </us-gaap:ConcentrationRiskCustomer>

<us-gaap:SubsequentEventsTextBlock contextRef="From2022-01-01to2022-06-30" id="fid_391">

NOTE 8 - SUBSEQUENT EVENTS The Company has evaluated subsequent events that have occurred after the date of the balance sheet through the date of the issuance of these unaudited financial statements and determined that no subsequent event requires recognition or disclosure to the unaudited financial statements.

</us-gaap:SubsequentEventsTextBlock>

</xbrl>

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Filing Submission 0001640334-22-001752 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Acro Biomedical Co., Ltd. – ‘10-Q’ for 6/30/22 – ‘XML’

On: Friday, 8/12/22, at 4:17pm ET · For: 6/30/22 · Accession #: 1640334-22-1752 · File #: 0-55643

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Quarterly Report — Form 10-QFiling Table of Contents

‘XML’ — XBRL Instance — acro_10q_htm

This Document is an XBRL XML File.

Quarterly Report — Form 10-Q

Filing Table of Contents