~~United~~UNITED ~~States~~STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549

~~Securities~~FORM ~~and Exchange Commission~~10-K

Washington, D.C. 20549

Form 10-K

(Mark One)

X[ .x] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended: December 31, 2011

~~For~~[ ] ~~the~~TRANSITION ~~fiscal~~REPORT ~~year~~PURSUANT ~~ended~~TO ~~December~~SECTION ~~31,~~13 ~~2010~~OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from ____________ to _____________

.Commission ~~TRANSITION~~File ~~REPORT~~No. ~~PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934~~333-139220

~~For~~TRESOR ~~the~~CORPORATION ~~transition~~(Formerly ~~period~~Known ~~from~~As ~~_________~~Good toEarth ~~____________~~Land Sales Company) (Exact name of registrant as specified in its charter)

Commission file number 333-139220

Florida	20-1993383
(State or other jurisdiction of incorporation	(I.R.S. Employer Identification No.)
or organization)

~~GOOD~~Suite ~~EARTH~~1801, ~~LAND~~18/F, ~~SALES~~Tower ~~COMPANY~~1, Prosper Center, No. 5 Guanghua Road Chaoyang District, Beijing, People’s Republic of China 100021 (Address of principal executive offices and Zip Code) +86 10 5907 3561 (Registrant’s telephone number, including area code)

~~(Exact~~Securities ~~name~~registered ofpursuant ~~registrant~~to asSection ~~specified~~12(b) inof ~~its~~the ~~charter)~~Act:

Florida	20-1993383
Title of each class	Name of each exchange on which registered
(State or other jurisdiction of	(I.R.S. Employer
None	None
incorporation or organization)	Identification No.)
Securities registered pursuant to Section 12(g) of the Act:
Title of each class	Name of each exchange on which registered
None	None

~~7217~~Indicate ~~First~~by ~~Avenue~~check ~~S.,~~mark ~~St.~~if ~~Petersburg~~the registrant is a well-known seasoned issuer, ~~Florida~~as ~~33707~~defined in Rule 405 of the Securities Act.

~~(Address~~Yes of[ ~~principal~~] ~~executive~~No ~~offices)~~[x] ~~(Zip Code)~~

~~Registrant's~~Indicate ~~telephone~~by ~~number:~~check ~~727-656-3092~~mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.

~~Securities~~Yes ~~registered~~[ ~~under~~] ~~Section~~No ~~12(b)~~[x] ~~of the Exchange Act:~~

~~Title~~Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of ~~each~~the ~~class~~Securities ~~Name~~Exchange Act of ~~each~~1934 ~~exchange~~during onthe ~~which~~preceding ~~registered~~12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

~~None~~Yes [x] No [ ]

~~Securities~~Indicate ~~registered~~by ~~under~~check ~~Section~~mark 12whether the registrant has submitted electronically and posted on its corporate Website, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (g)§ 232.405 of this chapter) during the ~~Exchange~~preceding ~~Act:~~12 months (or for such shorter period that the registrant was required to submit and post such files).

~~Common~~Yes ~~Stock~~[x] No [ ]

~~(Title~~Indicate by check mark if disclosure of ~~class)~~delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K.

~~Indicate~~[x] ~~by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes . No X .~~

Indicate by check mark ifwhether the registrant is ~~not~~a ~~required~~large accelerated tofiler, ~~file~~an ~~reports~~accelerated ~~pursuant~~filer, toa ~~Section~~non-accelerated 13filer, or ~~15(d)~~a ofsmaller reporting company. See the ~~Exchange~~definitions ~~Act.~~of ~~Yes X~~“large .accelerated No filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

~~Indicate~~Large byAccelerated ~~check~~Filer ~~mark~~[ ~~Check~~] ~~whether~~Accelerated ~~the~~Filer ~~registrant~~[ ~~(1)~~] ~~has~~Non-Accelerated ~~filed~~Filer ~~all~~[ ~~reports~~] ~~required to be filed by Section 13 or 15~~(d)Do ofnot ~~the~~check ~~Securities~~if ~~Exchange~~a ~~Act~~smaller ofreporting ~~1934 during the past 12 months (or for such shorter period that the registrant was required to file such reports~~company), ~~and~~Smaller ~~(2)~~reporting ~~has~~company ~~been subject to such filing requirements for the past 90 days. Yes X . No .~~[x]

Indicate by check mark whether ~~the~~ registrant ~~has~~is ~~submitted~~a ~~electronically~~shell ~~and~~company ~~posted~~(as defined onin ~~its corporate Website, if any, every Interactive Data File required to be submitted and posted pursuant to~~ Rule ~~405 of Regulation S~~12b-T2 ~~(§ 232.405~~ of ~~this chapter) during~~ the ~~preceding 12 months (or for such shorter period that the registrant was required to submit and post such files~~Act). ~~Yes . No .~~

~~Indicate~~Yes by[x] ~~check~~No[ ~~mark~~] if disclosure of delinquent filers in response to Item 405 of Regulation S-K is not contained herein, and will not contained, to the best of registrant's knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K ..

~~Indicate~~As byof ~~check~~June ~~mark~~30, ~~whether~~2011 (the last business day of the registrant’s most isrecently acompleted ~~large~~second ~~accelerated~~fiscal ~~filer~~quarter), anthe ~~accelerated~~aggregate ~~filer,~~market avalue of the shares of the registrant’s common stock held by non-~~accelerated~~affiliates ~~filer~~(based orupon the aclosing ~~smaller~~price ~~reporting~~of ~~company~~such shares as reported on the Over-the-Counter Bulletin Board) was $0.00 ~~See~~based ~~definition~~on the average high ($0.00) and low ($0.00) price as of June ~~“accelerated~~30, ~~filer~~2011. Shares of the registrant’s common stock held by each executive officer and ~~large~~director ~~accelerated~~and ~~filer”~~by ineach ~~Rule~~person ~~12b-2~~who owns 10% or more of the ~~Exchange~~outstanding ~~Act~~common stock have been excluded from the calculation in that such persons may be deemed to be affiliates of the registrant. ~~(Check~~This ~~one):~~determination of affiliate status is not necessarily a conclusive determination for other purposes.

~~Large~~There ~~accelerated~~were ~~filer~~a .total ~~Accelerated~~of ~~filer~~20,000,000 .shares ~~Non-accelerated~~of ~~filer~~the .registrant’s common ~~(Do~~stock ~~not~~outstanding ~~check~~as ifof aMarch ~~smaller~~12, ~~reporting company) Smaller reporting company X~~ 2012.

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act. Yes X . No .

State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was sold, or the average bid and asked price of such common equity, as of the last business day of the registrant’s most recently competed second fiscal quarter: $0.00 based on the average high ($0.00) and low ($0.00) price as of March 4, 2010, of $0.00 per share average.

Note: If determining whether a person is an affiliate will involve an unreasonable effort and expense, the issuer may calculate the aggregate market value of the common equity held by non-affiliates on the basis of reasonable assumptions, if the assumptions are stated.

State the number of shares outstanding of each of the registrant's classes of common equity, as of the latest practicable date: 1,318,000 shares of Common Stock, par value $.01 per share, as of March 4, 2011.

DOCUMENTS INCORPORATED BY REFERENCE

None.

2TRESOR CORPORATION Annual Report on Form 10-K For the Fiscal Year Ended December 31, 2011

GOOD EARTH LAND SALES COMPANY

ANNUAL REPORT ON FORM 10-K

Fiscal Year Ended December 31, 2010

TABLE OF CONTENTS

Page PART I Item 1. Business 4 Item 1A. Risk Factors 7 Item 1B. Unresolved Staff Comments 7 Item 2. Properties 7 Item 3. Legal Proceedings 7 Item 4. Submission of Matters to a Vote of Securities Holders 7 PART II Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities 8 Item 6. Selected Financial Data 8 Item 7. Management’s Discussion and analysis of Financial Condition and Results of Operations 8 Item 7A. Quantitative and Qualitative Disclosures About Market Risk 11 Item 8. Financial Statements and Supplementary Data 12 Item 9. Changes in and Disagreements With Accountants on Accounting and Financial Disclosure 12 Item 9A(T). Controls and Procedures 12 Item 9B. Other Information 12 PART III Item 10. Directors, Executive Officers and Corporate Governance 12 Item 11. Executive Compensation 14 Item 12. Security Ownership of Certain Beneficial Owners and Management 14 Item 13. Certain Relationships and Related Transactions, and Director Independence 15 Item 14. Principal Accountant Fees and Services 15 PART IV Item 15. Exhibits and Financial Statement Schedules 16 Signatures 17 Index to Financial Statements F-1

Special Note Regarding Forward Looking Statements.

This annual report on Form 10-K of Good Earth Land Sales Company (the “Company”) for the year ended December 31, 2010 contains certain forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended, which are intended to be covered by the safe harbors created thereby. To the extent that such statements are not recitations of historical fact, such statements constitute forward-looking statements which, by definition, involve risks and uncertainties. In particular, statements under the Sections; Description of Business, Management's Discussion and Analysis of Financial Condition and Results of Operations contain forward-looking statements. Where, in any forward-looking statement, the Company expresses an expectation or belief as to future results or events, such expectation or belief is expressed in good faith and believed to have a reasonable basis, but there can be no assurance that the statement of expectation or belief will result or be achieved or accomplished.

The following are factors that could cause actual results or events to differ materially from those anticipated, and include but are not limited to: general economic, financial and business conditions; changes in and compliance with governmental regulations; changes in tax laws; and the costs and effects of legal proceedings.

You should not rely on forward-looking statements in this annual report. This annual report contains forward-looking statements that involve risks and uncertainties. We use words such as "anticipates," "believes," "plans," "expects," "future," "intends," and similar expressions to identify these forward-looking statements. Prospective investors should not place undue reliance on these forward-looking statements, which apply only as of the date of this annual report. Our actual results could differ materially from those anticipated in these forward-looking statements for many reasons, including the risks faced by Good Earth Land Sales Company. For example, a few of the uncertainties that could affect the accuracy of forward-looking statements include:

(a)

an abrupt economic change resulting in an unexpected downturn in demand;

(b)

governmental regulations and excessive taxes on real estate development and services;

(c)

over-abundance of companies involved in or entering land acquisition and development;

(d)

economic resources to support the promotion of new acquisitions, developments and services;

(e)

continuing or worsening conditions in the mortgage and financial markets; and

(f)

lack of working capital that could hinder the acquisition, development and promotion of products and services to a broader based business population.

PART I

Item 1. Business.

Item 1.	Business.	2
Item 1A.	Risk Factors.	2
Item 1B.	Unresolved Staff Comments.	2
Item 2.	Properties.	3
Item 3.	Legal Proceedings	3
Item 4.	Mine Safety Disclosures.	3

~~Business~~PART ~~Development~~II

We put $1,000 in initial seed capital in Good Earth Land Sales Company (“Good Earth”) after our incorporation on November 8, 2004 in order to begin operations and implement our business plan. This initial capital was put into Good Earth by our President, Ms. Petie Parnell Maguire.

Item 5.	Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities	4
Item 6.	Selected Financial Data	4
Item 7.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	4
Item 7A.	Quantitative and Qualitative Disclosures About Market Risk.	7
Item 8.	Financial Statements and Supplementary Data	7
Item 9.	Changes in and Disagreements with Accountants on Accounting and Financial Disclosure.	7
Item 9A.	Controls and Procedures.	8
Item 9B.	Other Information.	8

InPART December of 2004 we began to market our commercial leasing services as well as offering our business consulting services in land development. In order to provide the appropriate services for each individual project we undertake, we qualify the exact needs of the client and match our services to the specifics required by each project. This allows us to target the right approach for the job.III

In March 2005 we expanded our business plan so we could target land development as the basis for future revenue rather than just leasing commercial space. We have developed a specific procedure regarding our future acquisition of land and the adjunct requirements through space leasing. This method applies to our development as well as our services to be provided to clients.

Item 10.	Directors, Executive Officers and Corporate Governance	9
Item 11.	Executive Compensation.	9
Item 12.	Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.	10
Item 13.	Certain Relationships and Related Transactions, and Director Independence	10
Item 14.	Principal Accounting Fees and Services	12

~~Proposed~~PART ~~Business Plan for Land Development~~ IV

~~Our~~Item ~~development~~15. ~~plan includes acquiring land~~Exhibits, ~~developing~~Financial ~~the~~Statement ~~land for commercial use, leasing and managing the developed projects, and consulting commercial developers~~Schedules. ~~The following is a detailed analysis of the procedures to be followed during the course of our acquisition through leasing.~~12

4Special Note Regarding Forward Looking Statements

IThis report contains certain forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended, which are intended to be covered by the safe harbors created thereby. ~~Acquisition~~To the extent that such statements are not recitations of ~~Land~~historical fact, such statements constitute forward-looking statements which, by definition, involve risks and uncertainties. In particular, statements under the Section of “Management's Discussion and Analysis of Financial Condition and Results of Operations” contain forward-looking statements. We use words such as “anticipates,” “believes,” “plans,” “expects,” “future,” “intends,” and similar expressions to identify these forward-looking statements, and they include our future business plans and prospects; our ability to continue as a going concern and our ability to engage in any type of business in the future. Prospective investors should not place undue reliance on these forward-looking statements, which apply only as of the date of this annual report. Our actual results could differ materially from those anticipated in these forward-looking statements for many reasons, including the risks faced by us.

~~Acquisition~~The offollowing ~~land~~are ~~for~~factors ~~commercial~~that ~~development~~could iscause ~~the~~actual ~~first~~results ~~step~~or events into adiffer ~~long~~materially ~~process~~from ~~leading~~those toanticipated ~~the~~include ~~end~~but ~~result~~are ~~which~~not islimited to: ageneral ~~center~~economic, ~~with~~financial ~~tenants~~and ~~open for~~ business. ~~The~~conditions; ~~process~~changes ~~begins~~in byand compliance mywith ~~identifying~~governmental ~~vacant~~regulations; ~~parcels~~changes ~~of land~~ in antax ~~area~~laws; ~~that~~our ~~the~~ability ~~developer~~to operate ~~deems~~as ~~desirable~~a ~~for~~going ~~his~~concern; ~~type~~our ofability ~~development.~~to ~~Vacant~~enter ~~land~~into ~~provides~~one ~~the~~or ~~greatest~~more ~~opportunity~~lines ~~for~~of business; ~~creativity~~changes ~~and~~in ~~profit for~~ the ~~developer,~~lines ~~but~~of isbusiness ~~also~~we ~~the~~may ~~riskiest~~enter ~~kind~~into ofin ~~investment. The location of~~ the ~~land will determine its potential~~ future; ~~growth~~our ability ~~in value, for example, closeness~~ to aexecute ~~roadway~~on ~~and~~one ~~availability~~or ofmore ~~utilities~~lines ~~will usually mean a higher value. The actual acquisition~~ of ~~land~~business; ~~may~~our beability ~~done~~to byraise capital ain ~~client,~~the afuture; ~~third~~the ~~party~~competitive ~~financier,~~landscape orin byany ~~Good~~line ~~Earth.~~of Ifbusiness ~~Good~~we ~~Earth~~may pursue ~~acquires~~in the ~~land,~~future; itand ~~will be because Good Earth is acquiring~~ the ~~property~~costs ~~for~~and ~~its~~effects ~~own~~of ~~use,~~legal ~~future revenues, and appreciated value~~proceedings.

A.Use ~~Identify~~of ~~Prospects~~Terms

WeExcept ~~will use many different approaches to identify the land. The ones we find most useful are visual sightings such~~ as ~~getting~~otherwise inindicated anby ~~auto and driving~~ the ~~sites~~context and ~~using~~for the purposes ~~technology~~ of ~~computer~~this ~~programs~~report ~~such~~only, asreferences ~~Digital~~in ~~Map~~this ~~where~~report weto ~~can~~(i) ~~input~~ “the ~~parameters~~Company,” “we,” ~~and~~“us,” door a“our” ~~search.~~are ~~These~~to ~~searches~~Tresor ~~can~~Corporation, beformerly asknown ~~general~~ as ~~inputting~~“Good ~~just~~Earth Land ~~the~~Sales ~~desired~~Company”, ~~county~~a orFlorida ascorporation; ~~specific~~(ii) as“Exchange ~~inputting~~Act” ~~the desired street and lot size. Other methods of identifying vacant land~~ are ~~public record searches on the Property Appraiser's web site or physically going~~ to the Securities ~~county~~Exchange ~~building~~Act ~~and~~of ~~doing~~1934, aas ~~manual~~amended; ~~search.~~(iii) We“SEC” ~~have~~are ~~used~~to ~~all of~~ the ~~above methods~~ Securities and, ~~with~~Exchange ~~today’s~~Commission; ~~technology,~~(iv) ~~the~~“Securities ~~preferred~~Act” ~~method~~are isto the ~~computer~~Securities ~~programs~~Act ~~that can generate a number~~ of 1933, ~~sites~~as inamended; aand ~~short~~(v) ~~period of time which saves time in driving to various locations~~“U.S. ~~Nonetheless~~dollars,” ~~there~~“dollars” ~~are~~and ~~times~~“$” ~~when~~are ~~the~~to ~~computer cannot provide~~ the ~~information~~legal currency ~~needed~~of ~~and then~~ the ~~“drive~~United ~~and see” method is the preferred choice~~States.

~~B. Informal Feasibility Study~~1

~~After~~PART site identification is made we will begin an informal feasibility study of the land and its uses. Good Earth will complete a preliminary survey of the land showing boundaries, easements, ingress and egress (entrance and exit), and anything else that pertains to the raw land. We will then send the survey to a civil engineer who will design and draw a preliminary site plan. Our President, Petie Parnell Maguire, will then sit down with the master developer and the investors, if there are any, and review the site plan. Ms. Maguire will discuss with the developer the estimated costs of clearing the land and building the site, what a good tenant mix would be, and what rental rates and operating costs will likely be. These costs will be compared to the sale price of the land and the estimated rate of return on the investment the developer determines he needs. Based on these comparisons, the developer will decide whether or not to move forward on this project. If the rate of return is sufficient to show a profit, a formal contract to purchase, containing the appropriate “due diligence period”, will be offered. I

CITEM 1. ~~Formal Feasibility Study~~BUSINESS.

Once a contract has been negotiated and accepted, we will have a formal feasibility study done which consists of a market analysis, a property analysis, and a financial analysis. This is the “due diligence.” “Due diligence period” means the period of time the buyer has to investigate the property and its restrictions to see if it will fit the developer's criteria prior to the deposit money “going hard,” meaning the deposit becomes non-refundable to the purchaser. The market analysis will include how the environment will be affected, what the local government regulations are and a profile of the community and surrounding areas and businesses.Overview

We are considered a shell company with no assets and/or capital and no material operations or income. We have no specific business plan or purpose over the next twelve months other than to acquire an operating business or assets of a company or companies, in one or both of the following sectors: (1) design, manufacturing and distribution of high-end jewelry in Asia (“Jewelry Products”) and (2) provision of member-only luxury goods and/or services, including but not limited to, high-end destinations vacationing services (“Lifestyle Management Services”), to the Chinese high-net-worth clients of the affiliates of Tresor Jewellery Group Limited (“Tresor BVI”), a British Virgin Islands company controlled by Mr. ~~Environmental~~Chu ~~Review~~Pan Ou, our Chief Executive Officer, President, Treasurer and sole director (“Mr. Ou”).

~~The~~Corporate next step is to apply for an environmental review of the site. The environmental impact study has input from the local zoning board, the building inspection department, the utilities department, and the city transportation division. Samples of soil from the property are taken to see if there has been soil contamination. If the application is approved, we are one step closer to purchasing and developing the land. If the application is denied we can re-submit with proposed remedies, appeal the decision, or back out of the contract.History

~~One~~We ~~reason~~were anincorporated ~~application~~as ~~may~~“Good beEarth ~~denied~~Land isSales ifCompany” ~~there~~on November ~~has been soil contamination. Soil contamination occurs when either a hazardous substance~~3, ~~such~~2004 ~~as gasoline or oil, becomes mixed with the natural soil and makes the soil a health hazard~~ to ~~humans,~~market ~~animals,~~commercial ~~and~~leasing ~~plants.~~services Weas ~~can~~well ~~begin~~as ~~our~~offering business ~~environmental~~consulting ~~studies~~services ~~upon~~in ~~approval~~land ~~of our application~~development.

2On March 3, 2011, we entered into a securities purchase agreement (the “Purchase Agreement”) with Tresor BVI, pursuant to which, we sold an aggregate of 19,800,000 shares of our Common Stock to Tresor BVI for an aggregate purchase price of $385,000. ~~Environmental~~The ~~Impact~~transaction ~~Study~~contemplated by the Purchase Agreement closed on March 10, 2011. In connection with execution of the Purchase Agreement, there were changes to our management.

a.On AMarch ~~Phase~~10, I2011, ~~environmental~~we ~~study~~entered isinto ~~done~~and byconsummated ~~looking~~the transactions atcontemplated ~~records~~by ofa ~~the~~repurchase ~~land~~agreement to(the ~~see~~“Repurchase ifAgreement”) with ~~there~~Ms. ~~were~~Petie ~~any~~Maguire, ~~uses~~our ofthen ~~the~~President, ~~property~~Chief ~~that~~Executive ~~could~~Officer ~~cause~~and ~~a potential contamination~~sole director, ~~such~~pursuant asto awhich ~~gas~~we ~~station~~re-purchased 1,118,000 ashares ~~dry~~of ~~cleaner~~common orstock held ~~any~~by ~~type~~Ms. ofMaguire ~~operation~~for ~~that~~an ~~uses~~aggregate ~~hazardous~~purchase ~~materials~~price ~~that~~of ~~must~~$385,000, benet ~~disposed~~any of inour outstanding aliabilities ~~specific~~as ~~manner~~of the closing. AThe ~~search~~consummation of the ~~Federal/State~~transactions contemplated ~~Environmental~~by ~~Data~~the ~~Bases~~Repurchase ~~are~~Agreement ~~done~~was ~~along with~~ a ~~historical~~condition ~~aerial topographic map review~~ to ~~see~~the ~~what~~closing ~~land~~of ~~use~~the transactions ~~changes~~contemplated ~~may~~by ~~have taken place over~~ the ~~years~~Purchase Agreement.

5As a result of the closing of the transactions contemplated under the Purchase Agreement and the Repurchase Agreement, Tresor BVI holds 99% of our outstanding capital stock resulting in a change of control of our company.

b.On AJune ~~Phase~~6, II2011, ~~environmental~~we ~~study~~filed ~~is done after determining that there were uses on~~ the ~~site~~Articles ~~that could have contaminated the soil. This study consists~~ of ~~taking~~Amendment ~~soil samples~~ to ~~an independent testing company that analyzes~~ the Articles ~~samples~~of ~~for~~Incorporation ~~hazardous~~with ~~materials contamination at~~ the ~~site.~~Florida ~~This~~Department ~~study would also help define the cost and extent~~ of ~~clean-up~~State ~~of the site. A Phase II assessment may also be used as a baseline study~~ to ~~confirm~~change ~~contaminant~~our name ~~background~~from ~~levels~~“Good ~~prior~~Earth toLand ~~construction~~Sales orCompany” ~~purchase of the site. The testing company then designs a remedial program and action plan report advising the seriousness of the contamination and recommending what steps need~~ to be“Tresor ~~taken to bring the site into compliance with EPA (Environmental Protection Agency) standards~~Corporation. ”

c.Our Aongoing ~~Phase~~expenses, ~~III~~including ~~environmental~~the ~~study~~costs ~~requires~~associated with the preparation ~~drilling~~and filing of ~~monitoring~~this ~~wells~~report, onhave ~~the~~been ~~site~~paid offor ~~the~~by ~~contaminated~~advances ~~area~~from Tresor BVI. ~~These~~It ~~monitoring~~is ~~wells~~anticipated ~~are~~that ~~tested~~we ~~regularly~~will require nominal capital to ~~see~~maintain our ifcorporate ~~the~~viability. ~~level~~Additional ofnecessary ~~contamination~~funds ~~has~~will ~~increased~~most orlikely ~~decreased~~be provided by our shareholder(s) before we obtain significant outside financing to execute our business plans, ~~and~~although ifthere itis ~~has~~no ~~seeped~~agreement ~~into~~related ~~ground~~to ~~water~~future advancement of funds and ~~how~~there ~~far~~is ~~the~~no ~~contamination~~assurance ~~has~~such ~~spread~~funds will be obtained. Unless we are able to facilitate an acquisition of or ifmerger itwith ~~has~~an ~~been~~operating ~~contained~~business in one or both of the sectors of Jewelry Products and Lifestyle Management Services, there is substantial uncertainty about our ability to continue as a going concern.

The above environmental information is crucial to the developer because a site that is considered a Phase III is very costly for the developer to clean up. There are laws that hold previous owners responsible for contamination, but if a developer wants the land these issues must be taken into consideration prior to purchase. Monitoring a contaminated site can continue for one (1) year or up to ten (10) years.Subsidiaries

~~The~~We ~~results~~do ofnot ~~the~~have ~~feasibility~~any ~~study are compiled and given to the developer and after careful review a decision is made to move forward or rescind the offer to purchase~~subsidiaries.

IIITEM 1A. ~~Developing~~RISK ~~the Land~~FACTORS.

A.Not ~~Planning and Zoning~~applicable.

Once we have identified a potential site for development we will submit an application for plat approval and any rezoning changes that may be needed. This goes to the local planning and zoning department(s). The plat is a drawing showing lot sizes, street widths, easements, access for emergency vehicles, drainage and retention, location of utility installations and development of solid and liquid waste disposal systems. Zoning designates the allowable land usage for particular purposes and may be changed or rezoned by going through the rezoning process. We then check to see if there are any deed restrictions that would prohibit the intended use and if the local government has a planned growth or no-growth policy.2

BITEM 1B. ~~Development~~UNRESOLVED STAFF COMMENTS.

~~When~~Not ~~we move forward with a project, a General Contractor (“GC”) is hired and he will obtain permits from the county or city and oversee the construction of the building from start to finish~~applicable. He will also coordinate the different subcontractors that are needed, such as plumbers, electricians, block masons, roofers and other necessary trades-people. Ms. Maguire will be in constant communication with the GC because there are always problems, delays, and change orders (change orders are changes to the original plans and must be submitted and approved by the building inspectors).

~~III~~ITEM 2. ~~Leasing and Management~~PROPERTIES.

AWe do not own any properties. ~~Leasing~~We currently use office space located at Suite 1801, 18/F, Tower 1, Prosper Center, No. 5 Guanghua Road, Chaoyang District, Beijing, People’s Republic of China 100021 under a lease-sharing arrangement.

~~During~~ITEM ~~the construction phase we will be actively soliciting tenants to fill the vacant spaces~~3. ~~Our~~LEGAL ~~President Ms~~PROCEEDINGS. Maguire has a list of realtors with whom she is in constant contact and who specialize in tenant representation of national and regional tenants. Ms. Maguire will send out brochures on the new site, spend hours on the phone providing information to interested parties, collect financial data on prospective tenants, negotiate letters of intent (“LOI”), which is an overview of negotiable items in the lease that set out what the Landlord will provide to the Tenant in the form of tenant improvement dollars or free rent to the tenant for a period of time, build-out of the space, the rent, the length of the initial term of the lease and any option periods (the term the Tenant will have the option of renewing the lease), the escalation rates (how much the base rent will increase per year), the security deposit and the real estate brokers fees. This process can take from one day up to a month or more. Once the LOI has been negotiated it will be sent to our attorney who will draw up the formal lease. Formal lease negotiations begin usually between the Tenant's attorney, the Landlord's attorney, and the developer or Landlord. When all terms have been agreed upon a final Lease is prepared for execution by the Tenant and Landlord.

~~When~~From ~~the~~time ~~construction~~to ~~has~~time, ~~been~~we ~~completed~~may become involved in various lawsuits and ~~the~~legal ~~center~~proceedings ~~issued~~which aarise ~~Certificate~~in the ordinary course of ~~Occupancy~~business. ~~(“CO”)~~However, litigation ~~which~~is ~~indicates~~subject ~~that~~to ~~the~~inherent ~~constructions~~uncertainties, ~~has~~and ~~met~~an ~~all~~adverse ~~codes~~result ~~and~~in ~~the~~these or ~~appropriate~~other ~~inspectors~~matters ~~have~~may ~~signed~~arise ~~off,~~from ~~keys~~time ~~are~~to ~~turned~~time ~~over~~that tomay ~~the~~harm ~~Tenants~~our ~~and~~business. ~~they~~We ~~begin~~are currently ~~the~~not ~~build-out~~aware of ~~their~~any ~~space~~such legal proceedings or claims that we believe will have a material adverse affect on our business, financial condition or operating results.

6ITEM 4. MINE SAFETY DISCLOSURES.

B.Not ~~Management~~applicable.

Prior to completion of the development, management of the shopping center becomes of paramount importance. Vendors need to be hired. These are the people who will physically take care of the center such as landscapers, parking lot sweepers, janitorial or porter services, fire alarm monitoring companies, insurance companies, locksmiths, roofers, HVAC (heating, ventilation, and air conditioning) companies, and so on. A rent roll is drawn up showing each Tenant, the square footage of their space, their rent, the date of execution and termination of the lease along with any other information that may be beneficial in the day to day operation of the center. This information is collected for tax purposes and sent to Good Earth’s accounting firm on a monthly basis. As a Property Manager, we will be responsible for overseeing all vendors, collecting rents, making sure that accurate financial records are kept, and seeing that tenant problems are resolved in a timely manner.3

~~IV.~~PART ~~Consulting~~II

IfITEM ~~the~~5. ~~developer~~MARKET ~~decides~~FOR toREGISTRANT’S ~~sell~~COMMON ~~the center~~EQUITY, weRELATED ~~will~~STOCKHOLDER ~~contact~~MATTERS aAND ~~commercial~~ISSUER ~~real~~PURCHASES ~~estate~~OF ~~brokerage~~EQUITY ~~firm that deals in the sale of shopping centers and negotiate a contract with them to market and sell the center~~SECURITIES. ~~Once a center has been sold the new owners generally bring in their own property managers and leasing agents. We will however try to keep our position as the managers of the center.~~

~~When~~At ~~vacancies~~the ~~arise~~present ~~in centers~~time, wethere ~~will~~is ~~actively~~no established market ~~them~~or toprice for ~~interested~~our ~~parties~~common instock. anThere ~~attempt~~are tono ~~get~~shares ~~them~~of ~~leased~~common asstock ~~quickly~~that ashave ~~possible.~~been ~~Signs~~offered pursuant ~~with~~to ~~our~~or ~~telephone~~underlying ~~number~~an ~~will~~employee bebenefit ~~posted~~plan. onThere ~~the~~are ~~property,~~no weshares ~~will~~of common ~~attend~~stock ~~conferences~~that ~~and~~are ~~pass~~subject ~~out brochures, we will send e-mail blasts~~ to aoutstanding ~~data base of real estate brokers~~options, wewarrants ~~will place ads in newspapers~~ or ~~trade~~securities convertible ~~magazines,~~into ~~and~~common weequity ~~will~~of ~~place~~our ~~calls to existing businesses to see if they are interested in expanding or moving to a new location~~Company.

~~Our~~Approximate ~~President~~Number ~~Ms. Maguire has been an exclusive Tenant Representative for Quizno's Subs on the West Coast~~ of ~~Florida~~Holders and for Verizon Wireless (Franchisors). She has attended all their information seminars for prospective franchisees. She was responsible for mapping out where existing stores were and identifying what territories were already contracted for by an existing Franchisee. She would then actively drive markets looking for available space that would meet the Franchisor's criteria, negotiate LOI's on behalf of ~~the~~Our ~~Franchisee,~~Common ~~and follow the deal through until the Franchisee was open for business.~~Stock

~~This~~As ~~process will be used when we are acting on behalf~~ of ~~clients~~March ~~as well as when we have the capital to act on our own behalf. We believe that the experience of Ms. Maguire~~12, ~~along with her contacts~~2012, ~~will~~there ~~allow~~were usapproximately to7 ~~enter~~holders ~~the~~of record ~~arena~~ of ~~land~~our ~~development~~common ~~to try to maximize shareholder value~~stock.

At the present time we do not have an internet website. The Board of Directors has discussed this as an alternative for a continued public presence, however discussions have not moved past the discussion stage as of the date of this filing.Dividends

~~Item~~We 1Ahave never declared or paid a cash dividend. ~~Risk~~Any ~~Factors~~future decisions regarding dividends will be made by our sole director, Mr. Chu Pan Ou. We currently intend to retain and use any future earnings for the development and expansion of our business and do not anticipate paying any cash dividends in the foreseeable future. Even if our sole director decides to pay dividends, the form, frequency and amount will depend upon our future operations and earnings, capital requirements and surplus, general financial condition, contractual restrictions and other factors that the board of directors may deem relevant.

WeSecurities ~~are~~Authorized afor ~~Smaller~~Issuance ~~Reporting~~Under ~~Company~~Equity asCompensation Plans ~~defined by Rule 12b-2 of the Security Exchange Act of 1934 and are not required to provide the information under this item.~~

~~Item~~We ~~1B.~~do ~~Unresolved~~not ~~Staff~~have ~~Comments~~any compensation plans (including individual compensation arrangements) under which our equity securities are authorized for issuance.

WeRecent ~~are~~Sales ~~a Smaller Reporting Company as defined by Rule 12b-2~~ of ~~the~~Unregistered ~~Security~~Securities ~~Exchange Act of 1934 and are not required to provide the information under this item.~~

~~Item~~We 2.have ~~Properties~~not sold any equity securities during the fiscal year ended December 31, 2011 that were not previously disclosed in a quarterly report on Form 10-Q or a current report on Form 8-K that was filed during the 2011 fiscal year.

WePurchases ~~utilize a small office space~~ of ~~300~~Equity ~~square~~Securities feet located on a high traffic artery in St. Petersburg. We own our furniture, computers, ancillary equipment and office supplies. We have specific software to calculate specific information we gather to determine the feasibility of our projects. Additionally we have a laptop computer that is used for site visits to gather information on land we may be considering or researching for a client.

~~Item~~We 3.do ~~Legal~~not ~~Proceedings~~have any equity securities registered pursuant to Section 12 of the Exchange Act.

~~None~~ITEM 6. SELECTED FINANCIAL DATA.

~~Item~~Not 4Applicable. ~~Submission of Matters to a Vote of Security Holders.~~

~~None~~ITEM 7. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.

7The following management’s discussion and analysis should be read in conjunction with our financial statements and the notes thereto and the other financial information appearing elsewhere in this report. In addition to historical information, the following discussion contains certain forward-looking information. See “Special Note Regarding Forward Looking Statements” above for certain information concerning those forward looking statements.

~~Part~~Overview IIof Our Business

~~Item~~We 5.are ~~Market~~considered ~~for~~a ~~Registrant’s~~shell ~~Common~~company ~~Equity,~~with ~~Related~~no ~~Stockholder~~assets ~~Matters~~and/or capital and ~~Issuer~~no ~~Purchases~~material operations or income. We have no specific business plan or purpose over the next twelve months other than to acquire an operating business or assets of ~~Equity~~a ~~Securities~~company or companies, in one or both of the following sectors: Jewelry Products and Lifestyle Management Services.

AtWe ~~the~~do ~~present~~not ~~time, there is no established market or price for our shares. There are no shares that~~ have ~~been~~any ~~offered pursuant to or underlying an employee benefit plan~~subsidiaries. There are no shares of common stock that are subject to outstanding options, warrants or securities convertible into common equity of our Company. Including its officers and directors, Good Earth Land Sales Company has 54 shareholders as at the date of this annual report.

~~Recent Sales of the Company’s Unregistered Securities.~~4

~~None~~Our ongoing expenses, including the costs associated with the preparation and filing of this report, have been paid for by advances from Tresor BVI. It is anticipated that we will require nominal capital to maintain our corporate viability. Additional necessary funds will most likely be provided by our shareholder(s) before we obtain significant outside financing to execute our business plans, although there is no agreement related to future advancement of funds and there is no assurance such funds will be obtained. Unless we are able to facilitate an acquisition of or merger with an operating business in one or both of the sectors of Jewelry Products and Lifestyle Management Services, there is substantial uncertainty with our ability to continue as a going concern.

~~Holders~~Growth ~~of Common Stock~~Strategies

AsOur future financial success will be dependent on the success in the execution of ~~March~~our 4business plans. Such execution may take years to complete and future cash flows, ~~2011~~if ~~the~~any, ~~number~~are impossible to predict at this time. The success of ~~holders~~any of ~~record~~our future business plans is largely dependent on factors beyond our control, such as the availability of ~~shares~~sufficient outside financing, the size of ~~common~~the ~~stock~~high-net-worth class in Asia, ~~excluding~~especially in China, the number of available ~~beneficial~~new ~~owners~~clients ~~whose~~and ~~securities~~the ~~are~~supply ~~held~~of inraw ~~street~~materials ~~name~~for ~~was~~the ~~approximately~~manufacturing 54of high-end jewelry.

~~Dividend~~We ~~Policy~~plan to execute our business plan by acquiring or merging with one or more companies in the sectors of Jewelry Products in Asia and/or Lifestyle Management Services in China. Under either business plan we may pursue, we anticipate we will offer products and/or services in industries that are not mature in certain areas in Asia, including China, and there is no guarantee that we will be able to obtain clients who have an interest in our products and/or services. Our future business plans will be subject to risks inherent in starting a new company with limited capital resources, incurrence of losses, delays in the generation of revenues and possible cost overruns due to price and cost increases in supplies and products and/or services. In addition, we must obtain additional capital from equity and/or debt financing before we will be able to hire a management team. We anticipate we may need to buy equipment in connection with the execution of our business plans. We do not know the extent of the equipment need until we have located clients for our products. We recognize that additional capital will be required to execute our business plan. If financing is not available on satisfactory terms, or at all, we may be unable to execute our business plan. Equity financing, if available, would result in dilution of existing shareholders. In the event we are not able to obtain sufficient financing, we believe we would need to seek alternative methods to fund our business plans. Such methods may include a business combination through acquisition, merger, joint venture or strategic alliance. As a result, we anticipate that our business model may not be the same in 2012 as in 2011 and we may incur additional operating expenses. In addition, we will incur fees and expenses incident to our reporting and compliance obligations as a public company.

The ~~Company~~total ~~will~~amount ~~not~~of ~~pay~~funds ~~any~~necessary ~~cash~~will ~~dividends~~vary depending on whether ~~its~~we ~~common~~elect ~~stock in 2011 because it intends~~ to ~~retain~~enter ~~its~~into ~~earnings~~one toor ~~finance~~both ~~the expansion~~ of ~~its business. Thereafter, declaration of dividends will be determined by~~ the ~~Board~~above ~~of Directors in light of conditions then existing, including without limitation the Company's financial condition, capital requirements and~~ business ~~condition~~sectors.

~~Securities~~A ~~Authorized~~lack ~~For~~of ~~Issuance~~funds ~~Under~~could ~~Equity~~result ~~Compensation~~in ~~Plans~~severe consequences to us, including among others:

~~None.~~failure to make timely filings with the SEC as required by the Exchange Act, which may also result in suspension of trading or quotation in our stock and could result in fines and penalties to us under the Exchange Act;
~~Item~~inability 6.to ~~Selected~~enter ~~Financial~~into ~~Data~~new business lines;
Wecurtailing ~~are~~or aeliminating ~~Smaller~~our ~~Reporting~~ability ~~Company~~to aslocate ~~defined~~and byperform ~~Rule~~suitable analysis ~~12b-2~~ of ~~the~~potential ~~Security~~acquisitions; ~~Exchange Act of 1934~~ and ~~are not required to provide the information under this item.~~/or
~~Item~~inability 7.to ~~Management's~~complete ~~Discussion~~a ~~and~~desirable ~~Analysis~~acquisition ofdue ~~Financial~~to ~~Condition~~a ~~and~~lack ~~Results~~ of ~~Operations~~funds to pay expenses.

The following management's discussion, analysis of financial condition, and plan of operations should be read in conjunction with our financial statements and notes thereto contained elsewhere in this annual report.5

WeResults are an operating company that is seeking to execute its business plan to increase its operations. We have an operating history and have generated revenues from our activities that have produced both net incomes and losses. As Good Earth Land Sales Company is considered to be in the early stages of business and there is no reasonable likelihood that increased revenues can be derived from our business in the foreseeable future, we consider that our operations will require us to retain management personnel that can lead Good Earth in the execution of its business plan.Operations

~~Our~~There ~~Board~~is oflimited ~~Directors~~historical ~~believes~~financial ~~that~~information weabout ~~can~~us, after ~~sustain~~the ~~operations~~change in ~~our~~control ~~current~~and ~~mode~~change ~~indefinitely~~in ~~however there is substantial doubt that we can implement~~ our business plan, ~~over~~upon which ~~the next twelve months unless we obtain additional capital~~ to ~~pay~~base ~~for~~an ~~our~~evaluation ~~costs~~ of ~~operations.~~our ~~This~~performance isas ~~because~~an weoperating corporation. We have not generated ~~sufficient~~any profits toand ~~cover~~have ~~the~~generated ~~execution of our business plan~~losses. Accordingly, we must raise cash from sources other than our operations. Our only other source for cash at this time is investment by others in Good Earth. We must raise cash to implement our business plan.

AtFor the year ended December 31, ~~2010~~2011, we had arevenues ~~working capital deficit~~ of ($34,~~499).~~799 and ~~With~~a ~~the~~net ~~commitment~~loss of ~~our~~$124,340, ~~officers~~as ~~and~~compared ~~directors~~ to ~~advance~~revenues usof ~~funds during the next twelve months~~$23,015 weand ~~do not believe that we will be faced with~~ a ~~working~~net ~~capital~~loss ~~deficiency~~of $18,290 byfor the ~~end~~same ofperiod ~~the~~in ~~next twelve months~~2010. ~~Our~~The ~~future~~decrease ~~financial~~in ~~success~~revenues ~~will~~from belast ~~dependent~~year onwas attributable ~~the~~to ~~success of~~ our ~~executing~~cessation ~~our~~of ~~business~~operations ~~plan.~~in ~~Such~~real ~~execution~~estate ~~may take years to complete and future cash flows, if any, are impossible to predict at this time~~sales. ~~The~~In ~~realization value from any execution of~~ addition, our ~~business~~expenses ~~plan~~increased ~~which~~significantly ~~may~~in bethe ~~done~~current byyear ~~us is largely dependent on factors beyond our control such~~ as ~~the~~we ~~market~~incurred ~~for our leasing services~~more accounting, ~~the~~professional ~~number~~and ofother ~~available~~fees ~~new~~in ~~clients,~~connection ~~the~~with ~~availability~~our ofbusiness ~~property to develop,~~ and ~~stable~~our public ~~financial~~reporting ~~markets for financing property development~~obligations.

8Liquidity and Capital Resources

We ~~recognize~~had ~~that~~$1,233 ~~additional~~in ~~capital~~cash ~~will~~at beDecember ~~required~~31, ~~during~~2011 ~~the~~compared ~~next twelve months for the company~~ to ~~execute~~$351 ~~its~~at December ~~business~~31, ~~plan~~2010. ~~Should~~The wecash beused ~~unable~~by tooperating ~~raise~~activities ~~additional~~during ~~capital~~the ~~from~~year ~~other~~ended December ~~sources~~31, ~~our~~2011 ~~directors~~was ~~and~~$92,363 ~~officers~~as ~~have~~compared ~~committed~~ to ~~advance~~$20,455 during the ~~company~~year ~~funds~~ended December to31, ~~enable~~2010. ~~Good~~Operating ~~Earth~~expenses tofor ~~begin executing its business plan over~~ the ~~coming~~ year. Weended ~~have~~December no31, ~~arrangement~~2011 inwere $129,139, ~~writing~~compared ~~with~~to ~~our~~$41,305 ~~Board~~for ofthe ~~Directors~~year ~~regarding~~ended ~~such~~December ~~commitments~~31, ~~for funding~~2010. Our operating ~~Directors~~expenses ~~have~~increased ~~committed~~significantly toin ~~advance~~ the ~~company~~current upyear toas ~~fifty~~we ~~thousand~~incurred more ~~dollars~~accounting, onprofessional anand ~~interest~~other ~~free~~fees ~~basis.~~in Inconnection ~~the~~with ~~event~~our ~~funding~~business ~~is received through private sources after such loans are made, the loans made by~~ and our ~~Directors~~public ~~will~~reporting ~~begin to be repaid~~obligations.

WeFollowing ~~have~~the noclosing ~~equipment~~of tothe ~~sell~~transactions tocontemplated ~~generate~~under the ~~additional~~Purchase ~~liquidity~~Agreement, we terminated our real estate sales business. Feasibility Westudies and business planning are ~~going~~in toprogress, ~~buy~~and ~~equipment~~we ~~during~~anticipate that we will identify business opportunities that synergize with the ~~next~~current operations ~~twelve~~of ~~months~~the affiliates of Tresor BVI. WeThese dobusiness ~~not~~opportunities ~~know~~may cause us to enter into either the ~~extent~~more mature sector of ~~the~~Jewelry ~~equipment~~Products, ~~need~~or ~~until~~the still weemerging ~~have~~market ~~located~~of ~~additional~~Lifestyle ~~customers~~Management ~~for~~Services, ~~our~~or ~~services.~~both of the above.

OnCritical ~~March~~Accounting 3, 2011, we entered into a securities purchase agreement with Tresor Jewellery Group Limited, a BVI company (“Tresor”) pursuant to which, we will sell an aggregate of 19,800,000 shares of our Common Stock, to Tresor for an aggregate purchase price of $385,000. The transaction contemplated by the securities purchase agreement is scheduled to close on or before March 14, 2011, upon the satisfaction of customary closing conditions, as well as the consummation of a repurchase transaction pursuant to which we will purchase and immediately cancel 1,118,000 shares of our Common Stock from Petie Maguire, our President, Chief Executive Officer and sole director for a purchase price of $385,000.Policies

~~Operating~~Our ~~History;~~discussion ~~Need~~and ~~for~~analysis ~~Additional~~of ~~Capital~~our financial condition and results of operations, including the discussion of our liquidity and capital resources, are based upon our financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States. The preparation of these financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. On an ongoing basis, management re-evaluates its estimates and judgments.

~~There~~The isgoing ~~limited~~concern ~~historical~~basis ~~financial~~of ~~information~~presentation ~~about~~assumes uswe ~~upon~~will continue ~~which~~in operation throughout the next fiscal year and into the foreseeable future and will be able to ~~base~~realize anour ~~evaluation~~assets ofand discharge our ~~performance~~liabilities asand commitments anin ~~operating~~the ~~corporation~~normal course of business. WeOur ~~have~~intended ~~not~~business ~~generated~~activities are ~~any~~dependent ~~significant~~upon ~~profits~~our ability to obtain financing in the form of debt and/or equity ~~have~~and ~~generated~~ultimately ~~small~~to ~~losses~~generate future profitable operational activity. ItWe ismay look ~~this~~to ~~inconsistency~~secure ~~that~~additional ~~makes~~funds anthrough ~~evaluation~~future ofdebt ~~our~~or ~~performance~~equity ~~difficult~~financings. Such funds may not be available or may not be available on reasonable terms.

~~Further,~~Competitive weFactors offer services in an industry that is highly dependent on available capital and there is no guarantee that we will be able to obtain clients who can finance their developments. We are also not sure that we will be able to obtain financing for projects that we will develop through our own efforts. We cannot guarantee we will be successful in our activities. Our business is subject to risks inherent in the establishment of growing a business enterprise, including limited capital resources, possible delays in the generation of revenues from expending additional capital, and possible cost overruns due to price and cost increases in supplies and services.

ToThe ~~become~~Jewelry ~~profitable~~Products ~~and~~sector ~~competitive,~~in weAsia ~~must~~is ~~invest~~highly ~~additional~~fragmented ~~capital~~and the Lifestyle Management Services sector in ~~our~~China ~~business~~is ~~before~~just emerging. If we ~~start~~are able ~~hiring~~to aenter ~~management~~into ~~team.~~either Weor ~~must~~both ~~obtain~~of ~~equity~~these orbusiness ~~debt~~lines, ~~financing~~we towill ~~provide~~be ~~the~~competing with ~~capital~~many ~~required~~other international companies seeking to ~~fully~~enter ~~implement~~into ~~our~~these ~~business~~sectors ~~plan~~in Asia. We ~~have~~will nobe ~~assurance~~among ~~that~~the ~~financing~~smaller ~~will~~participants bein ~~available~~these tosectors. usWe onwill compete ~~acceptable~~with ~~terms~~other companies with established brands. IfWhile ~~financing~~we believe there is a ~~not~~readily available onmarket ~~satisfactory~~for ~~terms,~~the products and/or services that we may bein ~~unable~~the future tooffer, ~~execute~~competition ~~our~~will ~~business~~make ~~plan~~it difficult to secure clients. ~~Even~~In ifthe competitive ~~available~~sectors we would like to enter, ~~equity~~we ~~financing~~anticipate ~~would~~to ~~result~~be in ~~dilution~~direct competition towith ~~existing~~companies ~~shareholders~~with greater financial resources, more experience and more employees than we have.

~~The~~Our ~~execution~~primary ofmethod ~~our business plan is expected to take up to one (1) year after we have secured funds. The total amount~~ of ~~funds~~competing ~~necessary~~ will ~~vary~~be ~~depending~~utilizing onour ~~whether~~contacts developed ~~the~~by ~~Board~~our ofPresident, ~~Directors chooses to have Good Earth enter real estate development immediately or whether they choose to concentrate the initial efforts of the Company in leasing services~~Mr. ~~As of the date of this filing there have been no commitments for capital expenditures other than those made in the course of ordinary business~~Ou, ~~such~~ as ~~for~~well ~~office~~as ~~equipment~~contacts ~~and~~from ~~furniture.~~possible ~~Unlike~~new management ~~many businesses where capital expenditures can be quantified immediately, real estate development is more complex and difficult~~recruits. ~~Until~~We ~~a client makes a specific agreement and has executed contracts, capital expenditures remain unknown. Good Earth~~ will berely ~~concentrating~~heavily ~~its efforts~~ on ~~clients~~these ~~that~~personal ~~will~~relationships ~~be developing properties and will supply their own capital. Good Earth will not be developing its own properties until sometime~~ in order ~~the long-term future after it has the capital~~ to ~~fund development~~compete. ~~Therefore, Good Earth does not have the ability to provide any estimated costs that may be expended by a client regarding their development of a property.~~

Good Earth has determined that, if it chooses to purchase land and develop property for the Company, it will target land that will accommodate buildings in the 2,000 to 5,000 square foot size. This will allow the Company to develop buildings to be leased by professionals such as attorneys, accountants and physicians. Financing for this size property is more readily available and leased space in these types of buildings in the Tampa Bay area is in fairly high demand. By choosing this size building, it is estimated that the cost of land and development will range from $800,000 to $2,000,000. The Company is targeting a long-term approach to this development. Our long-term period is 5-7 years. Regulation

~~Management~~The ~~has~~Jewelry ~~chosen~~Products tosector ~~raise~~in ~~capital~~Asia ~~through~~and ~~private investment or debt. In~~ the ~~event~~sale ~~Good Earth is not able to complete sufficient investment to finance the business plan, management believes it will need to seek alternative methods~~ of ~~executing~~luxury goods ~~its~~in ~~business~~connection ~~plan.~~with ~~This~~provision ~~strategy would include a business combination~~ of ~~some~~Lifestyle ~~type. It may be an acquisition or merger or other type of business combination such as a joint venture or strategic alliance.~~ Management ~~believes~~Services ~~it has the responsibility to maintain shareholder value and to use proper management techniques~~ in ~~the~~China ~~future~~are both tosubject ~~accomplish its goals. The only circumstances that would lead~~ to ~~the~~certain ~~use~~import/export ofduties, ~~any~~taxes, ofquality ~~these~~control ~~alternative~~standards and ~~methods~~permits ~~would be that Good Earth was unable to properly finance its activities through private investment or debt financing~~requirements.

~~Liquidity~~We are also subject to local and ~~Capital~~county ~~Resources~~regulations regarding our business licenses, insurance, workers compensation insurance and any other specifics required by the governing bodies of different countries. We must comply with these government laws in order to operate our business. We intend to comply with such requirements when we commence to execute our business plans.

~~Our~~Employees cash decreased to $351 as of December 31, 2010 compared to $1763 as of December 31, 2009. The cash used in operating activities during the period ended December 31, 2010 was ($20,455) as compared to ($7,601) of cash used during the period ended December 31, 2009. The net loss from operations for 2010 was ($18,290) compared to a net income of $2,281 for the same period in 2009. Operating expenses increased in 2010 by $22,208 over the same 2009 period.

~~Results~~We will continue to use the services of ~~Operations~~Mr. ~~and~~Ou ~~Critical~~for ~~Accounting~~our professional ~~Policies~~services ~~and~~to ~~Estimates~~clients. At present, we have no employees other than Mr. Ou.

~~The~~Off-Balance ~~results~~Sheet of operations are based on preparation of financial statements in conformity with accounting principles generally accepted in the United States. The preparation of financial statements requires management to select accounting policies for critical accounting areas as well as estimates and assumptions that affect the amounts reported in the financial statements. The Company’s accounting policies are more fully described in Note B to Notes of Financial Statements found in the Company’s annual financial statements filed with Form 10-K.Arrangements

~~2010~~We ~~Compared~~do not have any off balance sheet arrangements that have or are reasonably likely to ~~2009~~have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity or capital expenditures or capital resources that is material to an investor in our securities.

~~Total~~ITEM ~~revenues for the year ended December 31, 2010 were $23,015 compared to 2009 revenue for the same period of $21,378, respectively~~7A. WeQUANTITATIVE ~~cannot~~AND ~~directly~~QUALITATIVE ~~attribute~~DISCLOSURES ~~this~~ABOUT ~~increase~~MARKET ~~to any individual project but merely our business in general~~RISK.

~~Our~~Not ~~financial statements contained herein have been prepared on a Generally Accepted Accounting Principles (“GAAP”) basis~~Applicable. We incurred a net income (loss) for the period ended December 31, 2010, of ($18,290). This net loss was largely due to a substantial increase in our operating expenses. Our cash flow for the period ended December 31, 2010 showed a decrease in cash from $1,763 at the beginning of the year to $351 at the end of the period.

InITEM ~~summary, the Officers and Directors believe Good Earth must implement its business plan to strengthen and diversify Good Earth~~8. ~~Officers~~FINANCIAL ~~and~~STATEMENTS ~~Directors~~AND ~~also~~SUPPLEMENTARY believe the decision to register the Company’s stock and become a reporting company will provide Good Earth with the ability to raise additional funds through a private offering of its shares providing equity funding needed to expedite its commitment to growing the companyDATA. ~~Good Earth will file a Form D prior to raising any funds through a private placement.~~

WeThe dofull ~~not~~text ~~foresee~~of ~~any circumstances or events that will have an adverse impact on~~ our ~~operations.~~audited Weconsolidated dofinancial ~~anticipate~~statements as ~~an increase in our business based on our current business plan and the activities~~ of ~~our~~December ~~officers and directors. Thus~~31, we2011 ~~expect~~and to2010 ~~satisfy~~begins ~~our~~on ~~current~~page ~~cash~~F-1 ~~requirements~~of ~~indefinitely.~~this ~~However,~~annual ~~we will need additional cash to implement the business strategy contained in our business plan~~report.

~~Trends~~ ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE.

WeOn ~~are~~April 21, 2011, as disclosed in ~~the~~our ~~pre~~current report on Form 8-~~expansion~~K ~~stage~~filed on April 22, 2011, we dismissed our independent registered public accounting firm, Randall N. WeDrake, ~~have~~CPA, ~~not~~PA ~~generated~~(“Drake”). ~~any~~Concurrent ~~additional~~with ~~revenue~~the decision to ~~which~~dismiss Drake, we ~~can~~appointed ~~attribute~~UHY toVocation ~~our~~HK ~~business~~CPA ~~plan~~Limited ~~and~~(“UHY”) as weour ~~see~~independent ~~none~~registered inpublic accounting firm. During the ~~foreseeable~~years ~~future.~~ended December We31, ~~are~~2010 ~~unaware~~and of2009 ~~any~~and ~~known~~through ~~trends~~the date of Drake’s dismissal, ~~events~~there orwere no ~~uncertainties~~disagreements ~~that~~with ~~have~~Drake ~~had,~~on orany ~~are~~matter ~~reasonably~~of ~~likely~~accounting toprinciples ~~have~~or practices, financial astatement ~~material~~disclosure ~~impact~~or onauditing ~~our~~scope ~~business~~ or ~~income~~procedures, ~~either~~which disagreements, inif ~~the~~not ~~long~~resolved ~~term~~to the satisfaction of ~~short~~Drake ~~term,~~would ~~other~~have ~~than~~caused asit to ~~described~~make reference to the subject matter of the disagreements in ~~this~~connection ~~section~~with its report.

~~Critical Accounting Policies~~ 7

~~Our~~ITEM discussion and analysis of our financial condition and results of operations, including the discussion on liquidity and capital resources, are based upon our financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States9A. ~~The~~CONTROLS ~~preparation~~AND of these financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilitiesPROCEDURES. ~~On an ongoing basis, management re-evaluates its estimates and judgments.~~

~~The~~(a) ~~going~~Evaluation ~~concern basis~~ of ~~presentation~~Disclosure ~~assumes~~Controls ~~we will continue in operation throughout the next fiscal year~~ and into the foreseeable future and will be able to realize our assets and discharge our liabilities and commitments in the normal course of business. Our intended business activities are dependent upon our ability to obtain financing in the form of debt and/or equity and ultimately to generate future profitable operational activity or income from its investments. We may look to secure additional funds through future debt or equity financings. Such financings may not be available or may not be available on reasonable terms. Procedures

10We maintain disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act) that are designed to ensure that information that would be required to be disclosed in Exchange Act reports is recorded, processed, summarized and reported within the time period specified in the SEC’s rules and forms, and that such information is accumulated and communicated to our management, consisting of our Chief Executive Officer and Chief Financial Officer (same person), to allow timely decisions regarding required disclosure.

~~Conflicts~~As required by Rule 13a-15 under the Exchange Act, our management evaluated the effectiveness of ~~Interest~~the design and operation of our disclosure controls and procedures as of December 31, 2011. Based on that evaluation, our management concluded that our disclosure controls and procedures were effective as of December 31, 2011 in part because we are a shell company without material operations/ assets or employees (other than our management).

To(b) ~~ensure~~Management's ~~that~~Annual ~~potential~~Report ~~conflicts of interest are avoided, and to comply with the requirements of the Sarbanes Oxley Act of 2002, the Board of Directors adopted,~~ on ~~March~~Internal ~~26,~~Control ~~2006,~~Over Financial a Code of Business Conduct and Ethics. Good Earth Land Sales Company Code of Business Conduct and Ethics embodies our commitment to such ethical principles and sets forth the responsibilities of Good Earth Land Sales Company and its officers and directors to its shareholders, employees, customers, lenders and other stakeholders. Our Code of Business Conduct and Ethics addresses general business ethical principles and other relevant issues. Reporting

~~Significant~~Our ~~Employees~~management is responsible for establishing and maintaining adequate internal control over financial reporting. Our management was unable to assess the effectiveness of our internal control over financial reporting as of December 31, 2011 in accordance with the criteria issued by the Committee of Sponsoring Organizations of the Treadway Commission because we are a shell company and we do not have employees other than our management.

WeAs ~~have~~a ~~one~~result, ~~significant~~our ~~employee~~management could not determine whether, ~~our~~as ~~President~~of December 31, ~~Petie~~2011, ~~Parnell~~our ~~Maguire.~~internal Mscontrol over financial reporting was effective based on the COSO criteria. ~~Maguire~~Our ~~will~~management beintends ~~paid~~to asconduct an ~~employee~~assessment byof the ~~Good~~effectiveness ~~Earth~~of ~~Land~~our ~~Sales~~internal ~~Company when~~control ~~there~~over isfinancial ~~sufficient~~reporting ~~revenue~~in ~~and~~the ~~income~~coming months towhen ~~support~~we ~~such~~acquire ~~payments~~an asoperating ~~determined~~business byor ~~the~~assets ~~Board~~and ofhire ~~Directors~~more employees.

~~Competitive~~(c) ~~Factors~~Changes in Internal Control over Financial Reporting

~~The~~There ~~land~~have ~~development~~been ~~industry~~no ischanges highly fragmented. We are competing with many other commercial development companies looking for large commercial jobs as well as small strip store centers. We will be among the smallest land development companies in our ~~area~~internal ~~and~~control ~~are~~over financial areporting ~~small~~during ~~participant in~~ the ~~land~~fourth ~~development~~quarter ~~industry.~~of Wefiscal ~~will~~year ~~compete~~2011 ~~with other companies for leasing contracts in commercial developments where the competition is fierce. While there is a readily available market for the business services~~ that wehave materially ~~offer~~affected, ~~competition~~or ~~will~~are ~~make~~reasonably itlikely ~~difficult~~ to ~~secure~~materially ~~clients.~~affect, ~~The~~our ~~competitive~~internal control ~~market~~over ~~segment we are in has us in direct competition with companies with greater~~ financial ~~resources than we have, more experience in both leasing and development than we have, and more employees than we have to develop a larger client base~~reporting.

~~Our~~ITEM ~~primary method of competing will be utilizing our contacts developed by our President, Ms~~9B. ~~Petie~~OTHER ~~Maguire~~INFORMATION. We will rely heavily on her personal relationships with potential clients to compete. Once Ms. Maguire developed the business plan for Good Earth, she moved her personal “book of business clients” into the business, thus, making all her clients (past and present) Good Earth clients.

~~Regulations~~ None.

Our commercial real estate development is subject to many city, county, state and federal regulations. We are also subject to local and county regulations regarding our business licenses, insurance, workers compensation insurance and any other specifics required by the governing bodies covering land development. We must comply with these government laws in order to operate our business. Complying with these rules will not adversely affect our operations. We will comply with all the requirements when we commence our land development operations.8

WePART are obliged to adhere to any environmental regulations promulgated by the State of Florida as well as the U.S. Environmental Protection Agency. It is reasonable to expect that compliance with environmental regulations will increase our costs. Such compliance may include costs associated with minimizing surface impact; water treatment and protection; reclamation activities, including rehabilitation of various sites; on-going efforts at alleviating the impact on wildlife; and permits or bonds as may be required to ensure our compliance with applicable regulations. It is possible that these costs and delays associated with such compliance could become so prohibitive that we may decide to not proceed with projects.III

~~Employees~~ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE.

WeDirectors will continue to use the services of our President Ms. Maguire for our professional services to clients. As our company grows, a Professional Employee Leasing Company will be considered for qualified technical personnel for our operations. Our President, Ms. Maguire, manages the day to day operations. At present, we have no employees other than our President and ~~although~~Executive each of our officers and directors devotes a portion of his/her time to the affairs of Good Earth none is deemed to be an employee. None of our officers and directors has an employment agreement with us. We presently do not have pension, health, annuity, insurance, profit sharing or similar benefit plans; however, we may adopt such plans in the future. There are presently no personnel benefits available to any employee. Officers

AsThe ~~indicated~~following ~~above~~sets weforth ~~will~~information ~~consider~~about ~~hiring~~our ~~personnel~~directors ~~through~~and executive anofficers ~~employee leasing company on an~~ as ~~needed~~of ~~basis to reduce our personnel costs. We do not intend to initiate negotiations or hire anyone until we are nearing~~ the ~~time~~date of ~~commencement~~this ofreport: ~~our business plan.~~

Item 7A. Quantitative and Qualitative Disclosures About Market Risk.

NAME		AGE		POSITION
Chu Pan Ou ⁽¹⁾		39		Sole Director; Chief Executive Officer, President and Treasurer

We(1) ~~are~~Appointed ~~a Smaller Reporting Company~~ as ~~defined~~our bysole ~~Rule~~director, ~~12b-2~~CEO, ofPresident ~~the Security Exchange Act of 1934~~ and Treasurer ~~are~~effective ~~not~~on ~~required~~March to10, ~~provide the information under this item~~2011.

11Chu Pan Ou. Mr. Ou is the Chairman and founder of the Company. He is also the sole director and shareholder of Tresor BVI which owns 99% of the Company's common stock. Established almost 8 years ago, Tresor BVI is a designer, manufacturer and distributor of high-end jewellery. Tresor BVI’s headquarters is located in Beijing, China, its processing unit is located in Singapore, and it operates retail outlets in both China and Singapore. Currently, Mr. Ou is attending the Doctorate of Business Administration program at Quinnipiac University. He is also a Visiting Researcher appointed by the Centre of Laws of Environmental Resources and Energies of the Fudan University in Shanghai, China as well as the Vice Chairman of the World Eminence Chinese Business Association, China.

~~Item~~Directors 8.are ~~Financial~~elected ~~Statements~~until their successors are duly elected and ~~Supplementary~~qualified ~~Data~~or until the next annual meeting of the Company.

~~Our~~Code ~~financial statements are contained herein commencing on page F-1, which appear at the end~~ of ~~this annual report.~~Ethics

~~Item~~We 9.have ~~Changes~~adopted Ina ~~And~~code ~~Disagreements~~of ~~With~~ethics ~~Accountants~~that Onapplies ~~Accounting~~to ~~And~~our ~~Financial~~principal executive ~~Disclosure~~officer, principal financial officer, principal accounting officer or controller, or persons performing similar functions and have filed a copy of the Code of Ethics with the SEC.

~~The~~Family ~~Company~~Relationships ~~has had no disagreements with its certified public accountants with respect to accounting practices or procedures or financial disclosure.~~

~~Item 9a(T)~~Mr. ~~Controls~~Chu ~~And~~Pan ~~Procedures.~~Ou is our sole director and sole executive officer.

~~Management’s~~Involvement ~~Annual~~in ~~Report~~Certain onLegal ~~Internal~~Proceedings ~~Control over Financial Reporting~~

~~The~~To ~~Company’s~~the ~~management~~best isof ~~responsible~~our ~~for~~knowledge, ~~establishing~~our director and ~~maintaining~~executive officer ~~adequate~~has ~~internal~~not ~~control~~been ~~over~~convicted ~~financial~~in ~~reporting~~a ~~for~~criminal ~~the~~proceeding, ~~Company.~~excluding ~~Our~~traffic violations ~~disclosure~~or ~~controls~~similar ~~and~~misdemeanors, ~~procedures~~nor ~~are~~has ~~designed~~he been a party to ~~ensure~~any ~~that~~judicial ~~information~~or administrative ~~required~~proceeding toduring bethe ~~disclosed~~past inten ~~reports~~years that weresulted ~~file~~in a judgment, decree or ~~submit~~final ~~under~~order enjoining the ~~Securities~~person ~~Exchange~~from ~~Act~~future violations of, ~~1934~~or prohibiting isactivities ~~recorded~~subject to, ~~processed~~federal or state securities laws, ~~summarized~~or a finding of any violation of federal or state securities laws, except for matters that were dismissed without sanction or settlement. Our sole director (Mr. Ou), director nominee (currently none) and ~~reported~~executive ~~within~~officer ~~the~~(Mr. ~~time~~Ou) ~~periods~~has ~~specified~~not been involved in any transactions with us or any of our affiliates or associates which are required to be disclosed pursuant to the rules and ~~forms~~regulations of the SEC.

Our principal executive officer and principal financial officer (one person) has assessed the effectiveness of our internal control over financial reporting as of December 31, 2010, following the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission in Internal Control - Integrated Framework. Based on our assessment under the framework in Internal Control - Integrated Framework, our management, including our Board ofComposition ~~Directors~~ and ~~principal~~Committees ~~financial and executive officer has concluded that our internal control over financial reporting was not effective as of December 31, 2010.~~

~~Evaluation~~Our Board of ~~Disclosure~~Directors ~~Controls~~is ~~and~~currently ~~Procedures~~composed of one member, Mr Chu Pan Ou. From time to time, the Board of Directors may establish committees. Currently we do not have any committees.

~~Our~~Section ~~principal executive officer and principal financial officer~~ 16(~~one person~~A) ~~has~~Beneficial ~~reviewed~~Ownership ~~the~~Reporting effectiveness of our "disclosure controls and procedures" (as defined in the Securities Exchange Act of 1934 Rules 13a-14(c) and 15d-14(c)) as of the end of the period covered by this report and has concluded that the disclosure controls and procedures are not effective to ensure that material information relating to the Company is recorded, processed, summarized, and reported in a timely manner. There were no significant changes in our internal controls or in other factors that could significantly affect these controls subsequent to the last day they were evaluated by our principal executive officer and principal financial officer. Compliance

~~Changes~~Not ~~in Internal Control over Financial Reporting~~ applicable.

~~There~~ITEM ~~have~~11. ~~been~~EXECUTIVE no changes in the Company's internal control over financial reporting during the last quarterly period covered by this report that have materially affected, or are reasonably likely to materially affect, the Company's internal control over financial reportingCOMPENSATION.

~~Item~~Summary ~~9b.~~Compensation ~~Other~~Table ~~Information~~– 2011 and 2010

No event occurred during the fourth quarter of the fiscal year ended December 31, 2010 that would have required disclosure in a report on Form 8-K, except for those Forms 8K filed with the SEC during that period.9

~~PART~~The ~~III~~following table sets forth information concerning all cash and non-cash compensation awarded to, earned by or paid to the named persons for services rendered in all capacities during the noted periods.

Item 10. Directors, Executive Officers, Promoters and Corporate Governance.

					Option	All other
Name and		Salary	Bonus	Stock	Awards	Compensation	Total
Principal Position	Year	($)	($)	Awards ($)	($)	($)	($)
Chu Pan Ou ⁽¹⁾	2011	0	0	0	0	0	0
Sole Director; Chief Executive Officer; President; Treasurer; Secretary	2010	0	0	0	0	0	0
Petie Parnell Maguire⁽²⁾	2011	0	0	0	0	0	0
President, Chairman of the Board of Directors	2010	0	0	0	0	0	0
Pauline A. Pappas⁽³⁾	2011	0	0	0	0	0	0
Secretary, Treasurer	2010	0	0	0	0	0	0
Rveva A. Barrett⁽⁴⁾	2011	0	0	0	0	0	0
Vice President	2010	0	0	0	0	0	0

Officers and Directors

⁽¹⁾	Appointed as our sole director, CEO, President and Treasurer effective on March 10, 2011.
⁽²⁾	Resigned as our sole director, President and Chief Executive Officer, effective on March 10, 2011.
⁽³⁾	Resigned on March 8, 2011.
⁽⁴⁾	Resigned in December 2010.

~~Each~~Employment ofAgreements our Directors serves until his successor is elected and qualified. Each of our officers is elected by the Board of Directors to a term of one (1) year and serves until his successor is duly elected and qualified, or until he is removed from office. The Board of Directors has no nominating or compensation committees.

12There are no employment contracts with any of the foregoing directors and officers. Nor are there any agreements for compensation with them.

~~The~~ITEM ~~name,~~12. ~~address,~~SECURITY ~~age,~~OWNERSHIP ~~and~~OF ~~position~~CERTAIN ofBENEFICIAL ~~our~~OWNERS ~~officers~~AND ~~and~~MANAGEMENT ~~directors~~AND isRELATED ~~set~~STOCKHOLDER ~~forth below:~~ MATTERS.

Name and Address	Position(s)	Age
Petie Parnell Maguire	Chief Financial Officer, President and Director (1)	57
Pauline A. Pappas	Secretary, Treasurer (2)	66
(1) Petie Parnell Maguire was appointed President and a Director upon incorporation on November 3, 2004. She was the Secretary and a Director in Irish Mag, Inc. a fully reporting company until her resignation August 9, 2006. (2) Pauline A. Pappas was appointed as Secretary/Treasurer on September 29, 2008. This is the first position she has held in a fully reporting company.

Security Ownership of Certain Beneficial Owners and Management

~~Background~~The following table sets forth information regarding beneficial ownership of ~~Officers~~our common stock as of March 12, 2012 (i) by each person who is known by us to beneficially own more than 5% of our voting securities; (ii) by each of our officers and ~~Directors~~ directors; and (iii) by all of our officers and directors as a group. Unless otherwise specified, the address of each of the persons set forth below is in care of Suite 1801, 18/F, Tower 1, Prosper Center, No. 5 Guanghua Road, Chaoyang District, Beijing, People’s Republic of China 100021.

PETIE PARNELL MAGUIRE has applied 20 years of diverse experience to form what is now Good Earth Land Sales Company. Since founding Good Earth in November of 2004, Ms. Maguire has been developing the corporate business plan as well as functioning as its sole full-time employee. She has been involved in the acquisition of land, development of and overseeing all aspects of development of commercial projects for clients, as well as the managing and leasing of space on completed projects. Prior to the formation of Good Earth, from 2001 to November of 2004 Ms. Maguire worked as an independent real estate broker/associate. She provided her services in the management and leasing of space in retail centers, anchored grocery centers, and office buildings. Ms. Maguire was an officer/director in a fully reporting company, Irish Mag, Inc. until August 9, 2006. As an Officer/Director at Irish Mag, Inc., Ms. Maguire participated in the monthly Board of Directors meetings. From 1989 to 2000, Ms. Maguire handled the accounts receivable of Irish Mag including all the journal entries, bank reconciliations and collections. In addition she was responsible for the location of, and purchase of the building that housed the business. Irish Mag, Inc. was a commercial printing company that specialized in four (4) color work for commercial builders and developers and provided consulting services to builders regarding their promotional material.10

PAULINE A. PAPPAS has been an officer, director and owner of PLRM, Inc. for the last five years. PLRM, Inc. is a Florida corporation headquartered in St. Petersburg, Florida. The business of PLRM, Inc. is a real estate agency focused on commercial real estate.


Name and Address of Beneficial Owner	Office, If Any	Title of Class	Amount and Nature of Beneficial Ownership⁽¹⁾	Percent of Class⁽²⁾
Officers and Directors
Chu Pan Ou⁽³⁾	Chief Executive Officer; President; Treasurer; Secretary	Common stock, $0.01 par value	19,800,000	99%
All officers and directors as a group (1 person named above)		Common stock, $0.01 par value	19,800,000	99%
5% Security Holders
Tresor Jewellery Group Limited ⁽⁴⁾		Common stock, $0.01 par value	19,800,000	99%

None of our officers and directors is an officer or director of a company registered under the Securities and Exchange Act of 1934.

⁽¹⁾	Beneficial Ownership is determined in accordance with the rules of the SEC and generally includes voting or investment power with respect to securities. For each beneficial owner above, any options exercisable within 60 days have been included in the denominator.
⁽²⁾	Based on 20,000,000 shares of common stock issued and outstanding as of March 12, 2012.
⁽³⁾	Consists of 19,800,000 shares of our common stock held by Tresor Jewellery Group Limited.
₍₄₎	Mr. Ou is the sole director and shareholder of Tresor Jewellery Group Limited and has voting and investment control over securities held by it.

~~AUDIT~~Changes ~~COMMITTEE~~ in Control

WeThere doare ~~not~~no ~~have~~arrangements anknown ~~audit~~to ~~committee~~us, ~~that~~including isany ~~comprised~~pledge of by any ~~independent~~person ~~director. As a company with less than $250,000 in revenue we rely on our Chief Executive Officer Petie Maguire for our audit committee financial expert as defined in Item 401(e)~~ of ~~Regulation S-B promulgated under the Securities Act. Our Board of Directors acts as~~ our ~~audit~~securities, ~~committee. The Board has determined that~~ the ~~relationship~~operation of ~~Ms.~~which ~~Maguire~~may asat ~~both our company Chief Executive Officer and our audit committee financial expert is not detrimental to the Company. Ms. Maguire has~~ a ~~complete~~subsequent ~~understanding~~date result ~~of GAAP and financial statements; the ability to assess the general application of such principles~~ in ~~connection~~a ~~with~~change ~~the accounting for estimates, accruals and reserves~~ in a fair and impartial manner; has experience analyzing or evaluating financial statements that present a breadth and level of complexity of accounting issues that are generally comparable to or exceed the breadth and complexity of issues that can reasonably be expected to be raised by the small business issuer’s financial statements; an understanding of internal control ~~over financial reporting; and an understanding~~ of ~~audit committee functions. Ms. Maguire has gained this expertise through her formal education and experience as our Chief Executive Officer for five (5) years. She has specific experience coordinating~~ the ~~financials of the~~ Company ~~with public accountants with respect to the preparation, auditing or evaluation of the company’s financial statements~~.

13Securities Authorized for Issuance Under Equity Compensation Plans

~~Section~~We ~~16(a)~~do ~~Beneficial~~not ~~Ownership~~have ~~Reporting~~any ~~Compliance~~equity compensation plans.

~~Under~~ITEM the securities laws of the United States, the Company’s directors, executive officers, and any persons holding more than five percent of the Company’s Common Stock are required to report their initial ownership of the Company’s Common Stock and any subsequent changes in their ownership to the Securities and Exchange Commission (“SEC”)13. ~~Specific~~CERTAIN ~~due~~RELATIONSHIPS ~~dates~~AND ~~have~~RELATED ~~been established by the SEC~~TRANSACTIONS, ~~and~~AND ~~the~~DIRECTOR ~~Company is required to disclose in this Information Statement any failure to file by those dates~~INDEPENDENCE. Based upon (i) the copies of Section 16(a) reports that the Company received from such persons for their 2010 fiscal year transactions, the Company believes that there has been compliance with all Section 16(a) filing requirements applicable to such officers, directors, and five-percent beneficial owners for such fiscal year.

~~Code~~Transactions ofwith ~~Ethics~~Related Persons

WeMr. ~~have~~Ou ~~adopted~~is athe ~~code~~sole director and shareholder of ~~ethics~~Tresor ~~that~~BVI, which ~~applies~~owns to99% ~~our~~of ~~principal~~the ~~executive~~Company’s ~~officer,~~common ~~principal~~stock. ~~financial~~Other ~~officer~~than this share ownership in the Company, ~~principal~~our ~~accounting~~sole ~~officer~~director or(Mr. ~~controller~~Ou), ordirector ~~persons~~nominee ~~performing~~(currently ~~similar~~none) ~~functions~~and executive officer (Mr. ~~Our~~Ou) ~~code~~has not been involved in any transactions with us or any of ~~ethics~~our ~~will~~affiliates or associates which are required to be ~~provided~~disclosed pursuant to ~~any~~the ~~person~~rules ~~without~~and ~~charge,~~regulations ~~upon~~of ~~request~~the SEC.

~~Item~~Promoters ~~11.~~and ~~Executive~~Certain ~~Compensation.~~Control Persons

We ~~have~~did not ~~paid~~have any ~~executive~~promoters ~~compensation~~at any time during the ~~years~~past ~~since~~five fiscal ~~inception~~years. ~~except as noted from the following summary:~~

(a)	(b)	(c)	(d)	(e)	(f)	(g)	(h)	(i)	(j)
Name and principal position(1)	Year	Salary ($)	Bonus ($)	Stock Awards ($)	Option Awards ($)	Non-Equity Incentive Plan Com-pensation ($)	Non-Qualified Deferred Compen-sation Earnings ($)	All Other Compen-sation ($)	Total ($)
Petie Parnell Maguire President, Chairman of the Board of Directors
	2009	-0-	-0-	-0-	-0-	-0-	-0-	-0-	-0-
	2010	-0-	-0-	-0-	-0-	-0-	-0-	-0-	-0-
Pauline A. Pappas Secretary, Treasurer	2009	-0-	-0-	-0-	-0-	-0-	-0-	-0-	-0-
	2010	-0-	-0-	-0-	-0-	-0-	-0-	-0-	-0-
Rveva A. Barrett Vice President(2)	2009	-0-	-0-	-0-	-0-	-0-	-0-	-0-	-0-
	2010	-0-	-0-	-0-	-0-	-0-	-0-	-0-	-0-
(1) There are no employment contracts with any of our officers at this time. Nor are there any agreements for compensation in the future. A salary and stock options and/or warrants program may be developed in the future. (2) Ms. Barrett resigned in December 2010.

~~Compensation~~Parents of ~~Directors~~the ~~and~~Company ~~Officers~~

WeTresor ~~have~~BVI nocurrently ~~standard~~owns ~~arrangement~~99% toof ~~compensate~~our ~~directors~~outstanding ~~for~~shares ~~their~~of common ~~services in their capacity as directors~~stock. ~~Directors are not paid for meetings attended. All travel and lodging expenses associated with corporate matters are reimbursed by us, if and when incurred.~~

~~Item~~ITEM 1214. ~~Security~~PRINCIPAL ~~Ownership~~ACCOUNTANT ofFEES ~~Certain~~AND ~~Beneficial Owners and Management and Related Stockholder Matters~~SERVICES.

~~The~~Independent ~~following~~Auditors’ table sets forth information concerning the beneficial ownership of shares of our common stock with respect to stockholders who were known by us to be beneficial owners of more than 5% of our common stock as of March 4, 2011, and our officers and directors, individually and as a group. Unless otherwise indicated, the beneficial owner has sole voting and investment power with respect to such shares of common stock. Beneficial ownership is determined in accordance with the rules of the Securities and Exchange Commission (“SEC”) and generally includes voting or investment power with respect to securities. In accordance with the SEC rules, shares of our common stock which may be acquired upon exercise of stock options or warrants which are currently exercisable or which become exercisable within 60 days of the date of the table are deemed beneficially owned by the optionees, if applicable.Fees

14The following table represents fees billed and to be billed to the Company for professional audit services rendered by UHY and Drake.

Title or Class	Name and Address of Beneficial Owner (1)	Amount of Beneficial Ownership (2)	Percent of Class
Common Stock	Petie Parnell Maguire	1,000,000	75.9%
Common Stock	Directors and Officers as a Group (1 person)	1,000,000	75.9%
(1) Unless otherwise noted, the security ownership disclosed in this table is of record and beneficial. (2) Under Rule 13-d of the Exchange Act, shares not outstanding but subject to options, warrants, rights, conversion privileges pursuant to which such shares may be acquired in the next 60 days are deemed to be outstanding for the purpose of computing the percentage of outstanding shares owned by the person having such rights, but are not deemed outstanding for the purpose of computing the percentage for such other persons. None of our officers or directors has options, warrants, rights or conversion privileges outstanding.

On January 1, 2012, the audit firm of Drake changed its name to Drake & Klein CPAs. The change was reported to the PCAOB as a change of name.

~~Item~~We 13do not have an audit committee. ~~Certain~~The ~~Relationships~~audit ~~and~~services ~~Related~~rendered ~~Transactions,~~by ~~and~~UHY ~~Director~~were ~~Independence~~pre-approved by our sole director.

To the best of our knowledge there are no transactions involving any director, executive officer, or any security holder who is a beneficial owner or any member of the immediate family of the officers and directors or an affiliated company.

		2011		2010

Audit fees ⁽¹⁾	$	29,500	$	5,750
Audit-related fees ⁽²⁾		0		0
Tax fees		0		0
All other fees		0		0
Total	$	29,500	$	5,750

Item 14. Principal Accountant Fees and Services


⁽¹⁾	“Audit Fees” consisted of the aggregate fees billed or accrued for professional services rendered for the audit of our annual financial statements and the reviews of the financial statements included in our Forms 10-Q and for any other services that were normally provided in connection with our statutory and regulatory filings or engagements.

⁽²⁾	“Audit Related Fees” consisted of the aggregate fees billed for professional services rendered for assurance and related services that were reasonably related to the performance of the audit or review of our financial statements and were not otherwise included in Audit Fees.

~~Audit~~PART ~~Fees~~IV

~~The~~ITEM ~~aggregate fees billed for each of the last two fiscal years for professional services rendered by the principal accountant, Randall N~~15. ~~Drake~~EXHIBITS, ~~C.P.A.,~~FINANCIAL ~~P.A.~~STATEMENT for the audit of the registrant's annual financial statements and review of financial statements included in the registrant's quarterly reports on Form 10-Q or services that are normally provided by the accountant in connection with statutory and regulatory filings or engagements for those fiscal years were $5,750 for 2009 and $5,750 for 2010SCHEDULES.

~~Audit-Related~~Financial ~~Fees~~Statements and Schedules

The ~~aggregate~~financial ~~fees~~statements ~~billed~~are inset ~~each~~forth ofunder ~~the~~Item ~~last~~8 ~~two~~of ~~fiscal~~this annual ~~years~~report ~~for~~on ~~assurance~~Form ~~and~~10-K. ~~related~~Financial ~~services~~statement byschedules ~~Randall~~have N.been ~~Drake,~~omitted since ~~C.P.A.,~~they ~~P.A. that~~ are ~~reasonably~~either ~~related~~not torequired, ~~the~~not ~~performance~~applicable, ~~of the audit~~ or ~~review of~~ the ~~registrant's~~information ~~financial~~is otherwise ~~statements and are not reported under the caption "Professional Fees" was $0~~included. ~~The nature of the services comprising the fees disclosed under this category was: N/A.~~

~~Tax~~Exhibit ~~Fees~~List

The ~~aggregate~~following ~~fees~~exhibits ~~billed~~are infiled ~~each~~as part of ~~the~~this ~~last~~report ~~two~~or incorporated ~~fiscal years for professional services rendered~~ by ~~Randall~~reference: ~~N. Drake, C.P.A., P.A. for tax compliance, tax advice, and tax planning was $0.~~

All Other Fees

Exhibit	Description
No.
3.1	Amended and Restated Articles of Incorporation (Incorporated by reference to Exhibit 3.1 to the registration statement on Form SB-2 of the Company filed on December 8, 2006)
3.2	Articles of Amendment to Articles of Incorporation (incorporated by reference to Exhibit 3.1 to the current report of the Company on Form 8-K filed on June 10, 2011)
3.3	Bylaws (Incorporated by reference to Exhibit 3.2 to the registration statement on Form SB-2 of the Company filed on December 8, 2006)
10.1	Securities Purchase Agreement dated March 3, 2011 between the Company, Petie Maguire and Tresor Jewellery Group Limited (incorporated by reference to Exhibit 10.1 of the current report of the Company on Form 8-K filed March 9, 2011)

The aggregate fees billed in each of the last two fiscal years for products and services provided by Randall N. Drake, C.P.A., P.A., other than the services reported above were $0 in paragraphs (e)(1) through (e)(3) of this section. The nature of the services comprising the fees disclosed under this category was: N/A.12

10.2	Repurchase Agreement dated March 10, 2011 between the Company and Petie Maguire (incorporated by reference to Exhibit 10.1 of the current report of the Company on Form 8-K filed March 16, 2011)
23.1*	Consent of UHY Vocation HK CPA Limited, Independent Registered Public Accounting Firm.
31.1*	Certification of Principal Executive, Accounting and Financial Officer pursuant to Rule 13a-14 of the Exchange Act
32.1**	Certification of Principal Executive, Accounting and Financial Officer pursuant to 18 U.S.C. Section 1350
101***	The following materials from Registrant’s Annual Report on Form 10-K for the year ended December 31, 2011, formatted in Extensible Business Reporting Language (XBRL) includes: (1) balance sheets as of December 31, 2011 and December 31, 2010; (2) statements of operations for the years ended December 31, 2011 and 2010; (3) statements of changes in shareholders’ deficiency and comprehensive loss; (4) statements of cash flows for the years ended December 31, 2011 and 2010; and (5) notes to financial statements

~~Item~~* ~~15.~~Filed ~~Exhibits~~as an exhibit.

Exhibit Number	Location and Description	Reference
(a)	Reports of Independent Certified Accountants	Filed Herewith
(b)	Financial Statements	Filed Herewith
(c)	Exhibits required by Item 601, Regulation SB;
(3.0)	Articles of Incorporation
(3.1)	Amendment to Articles of Incorporation	See Exhibit Key filed with SB-2 Registration Statement on December 8, 2006
(3.2)	Bylaws filed with SB-2 Registration	See Exhibit Key Statement on December 8, 2006
(11.0)	Statement re: computation of per share Note D to earnings Financial Stmts.
(14.0)	Code of Ethics	See Exhibit Key
(31.0)	Certificate of Chief Executive Officer and Chief Financial Officer	Filed herewith
(32.0)	Certification pursuant to 18 U.S.C. § 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002	Filed herewith
Exhibit Key
3.1	Incorporated by reference herein to the Company’s Form SB-2 Registration Statement filed with the Securities and Exchange Commission on December 8, 2006.
3.2	Incorporated by reference herein to the Company’s Form SB-2 Registration Statement filed with the Securities and Exchange Commission on December 8, 2006.
14.0	Incorporated by reference herein to the Company’s Form SB-2 Registration Statement filed with the Securities and Exchange Commission on December 8, 2006.

** In accordance with Item 601(b)(32)(ii) of Regulation S-K and SEC Release No. 34-47986, the certification furnished in Exhibits 32.1 hereto is deemed to accompany this Form 10-K and will not be deemed “filed” for purposes of Section 18 of the Exchange Act. Such certification will not be deemed to be incorporated by reference into any filing under the Securities Act or the Exchange Act, except to the extent that the registrant specifically incorporates it by reference.

16* **In accordance with Rule 406T of Regulation S-T, the information furnished in these exhibits will not be deemed "filed" for purposes of Section 18 of the Exchange Act. Such exhibits will not be deemed to be incorporated by reference into any filing under the Securities Act of 1933 or the Exchange Act.

~~SIGNATURES~~13

~~Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.~~SIGNATURES

~~GOOD~~In ~~EARTH~~accordance ~~LAND~~with ~~SALES~~section ~~COMPANY~~13 or 15(d) of the Securities Exchange Act of 1934, the Registrant caused this Report on Form 10-K to be signed on its behalf by the undersigned, thereto duly authorized individual.

Date: March 4, 2011

Date: March 27, 2012	TRESOR CORPORATION (f.k.a. GOOD EARTH
	LAND SALES COMPANY)


	By: /s/ Chu Pan Ou
	Ou, Chu Pan, Chief Executive Officer, President
	and Treasurer
	(Principal Executive, Accounting and Financial
	Officer)

~~By:~~In ~~/s/~~accordance ~~PETIE~~with P.the ~~MAGUIRE~~ Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the Registrant and in the capacities and on the dates indicated.

PETIE P. MAGUIRE

Signature	Title	Date

	Chief Executive Officer, President and Treasurer	March 27, 2012
/s/ Chu Pan Ou	(Principal Executive Officer; Principal Financial and
Chu Pan Ou	Accounting Officer)

/s/ Chu Pan Ou	Director	March 27, 2012
Chu Pan Ou

~~Chief Executive Officer~~14

~~Chief~~TRESOR ~~Financial~~CORPORATION ~~Officer~~(formerly known as Good Earth Land Sales Company) INDEX TO FINANCIAL STATEMENTS

Chairman of the Board of Directors

	Page(s)
Report of Independent Registered Public Accounting Firm	F-2
Balance Sheets as of December 31, 2011 and December 31, 2010	F-3
Statements of Operations for the years ended December 31, 2011 and 2010	F-4
Statements of Changes in Shareholders’ Deficiency and Comprehensive Loss for the year ended December 31, 2011 and 2010	F-5
Statements of Cash Flows for the years ended December 31, 2011 and 2010	F-6
Notes to Financial Statements	F-7

~~Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed by the following persons on behalf of the registrant and in the capacity and on the dates indicated.~~F-1

~~Date:~~REPORT ~~March~~OF 4,INDEPENDENT ~~2011~~REGISTERED PUBLIC ACCOUNTING FIRM TO THE BOARD OF DIRECTORS AND SHAREHOLDERS OF TRESOR CORPORATION (FORMERLY KNOWN AS GOOD EARTH LAND SALES COMPANY)

~~By:~~We ~~/s/~~have ~~PETIE~~audited Pthe accompanying balance sheets of Tresor Corporation (formerly known as Good Earth Land Sales Company) (the “Company”) as of December 31, 2011 and 2010, and the related statements of operations, changes in shareholders' deficiency and comprehensive loss and cash flows for the years ended December 31, 2011 and 2010. ~~MAGUIRE~~ These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audits.

~~PETIE~~We Pconducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). ~~MAGUIRE~~Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audits included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

~~Chief~~In ~~Executive~~our ~~Officer~~opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Tresor Corporation (formerly known as Good Earth Land Sales Company) as of December 31, 2011 and 2010, and the results of its operations and cash flows for the years ended December 31, 2011 and 2010, in conformity with accounting principles generally accepted in the United States of America.

~~Chief~~The ~~Financial~~accompanying ~~Officer~~financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2(b), the Company has incurred significant losses from operations for the year ended December 31, 2011 and has a working capital deficiency as of December 31, 2011. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans concerning these matters are also described in Note 2(b). The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

~~Chairman~~UHY ofVOCATION ~~the~~HK ~~Board~~CPA ofLimited ~~Directors~~Certified Public Accountants HONG KONG, March 27, 2012 (THE PEOPLE'S REPUBLIC OF CHINA)

17F-2

INDEX TO FINANCIAL STATEMENTS
Report of Independent Registered Public Accounting Firm	F-2
Consolidated Balance Sheet for the periods ending December 31, 2010 and 2009	F-3
Consolidated Income Statements for the periods ending December 31, 2010 and 2009	F-4
Consolidated Statement of Changes in Stockholders’ Equity For the Years Ended December 31, 2009 and 2010	F-5
Consolidated Statement of Cash Flow For the Years Ended December 31, 2010 and 2009	F-6
Notes to Financial Statements	F-7

TRESOR CORPORATION

(formerly known as Good Earth Land Sales Company)

BALANCE SHEETS

(IN U.S. DOLLARS)

F-1

		December 31, 2011			December 31, 2010
ASSETS
Current Assets
Cash	$	1,233		$	351
Total Current Assets		1,233			351

Computers, net		-			327
Total Assets	$	$1,233		$	678

LIABILITIES AND SHAREHOLDERS’ DEFICIENCY
Current Liabilities
Accrued expenses	$	35,500		$	3,850
Total Current Liabilities		35,500			3,850

Long-term Liabilities
Shareholder’s loans		90,868			53,116
Total Long-term Liabilities		90,868			53,116
Total Liabilities	$	126,368		$	56,966
Shareholders' Deficiency
Common stock, $0.01 par value, authorized 75,000,000 shares, 20,000,000 and 1,318,000 shares issued and outstanding as of December 31, 2011 and December 31, 2010, respectively		200,000			13,180
Additional paid-in capital		(143,848	)		(12,521	)
Accumulated deficit		(181,287	)		(56,947	)
Total Shareholders' Deficiency		(125,135	)		(56,288	)
Total Liabilities and Shareholders’ Deficiency	$	1,233		$	678

~~Randall~~See N.accompanying ~~Drake,~~notes ~~C.P.A.,~~to Pthe financial statements.A.

~~1981 Promenade Way~~F-3

~~Clearwater,~~TRESOR ~~Florida~~CORPORATION ~~33760~~(formerly known as Good Earth Land Sales Company) STATEMENTS OF OPERATIONS (IN U.S. DOLLARS)

Phone: (727) 536-4863

		For the year ended
		December 31,
		2011			2010
Revenue	$	4,799		$	23,015
Operating expenses
Automobile expenses		1,223			5,028
Bank service charges		325			152
Business promotion		550			432
Continuing education		-			1,120
Contract labor		360			2,976
Contributions		50			1,100
Depreciation		-			445
Dues and subscriptions		10			138
Insurance		-			550
Interest expenses		-			416
License and permits		-			558
Meal and entertainment		-			93
Loss on disposal of computers		327			-
Postage		196			397
Professional fees		125,005			19,547
Repairs		150			455
Supplies		731			1,201
Telephone and utilities		212			4,222
Travel		-			2,475
Total operating expenses		129,139			41,305
Loss before income taxes		(124,340	)		(18,290	)
Income tax expense		-			-
Net loss	$	(124,340	)	$	(18,290	)

Loss per common share - basic and diluted	$	(0.01	)	$	(0.01	)
Weighted average number of common shares outstanding
- basic and diluted		16,519,518			1,318,000

~~_________________________________________________________________________________________________________~~See accompanying notes to the financial statements.

~~REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM~~F-4

ToTRESOR ~~the~~CORPORATION ~~Board~~(formerly ofknown ~~Directors~~as ~~and~~Good Earth Land Sales Company) STATEMENTS OF CHANGES IN SHAREHOLDERS’ DEFICIENCY AND COMPREHENSIVE LOSS (IN U.S. DOLLARS) FOR THE YEAR ENDED DECEMBER 31, 2010 AND 2011

Shareholders of Good Earth Land Sales Company:

													Total
	Common stock						Additional			Accumulated			shareholders’			Comprehensive
	Number			Amount			Paid In Capital			Deficit			Deficiency			Loss
Balances at January 1, 2010	1,318,000		$	13,180		$	(12,521	)	$	(38,657	)	$	(37,998	)
Net loss for the Year ended December 31, 2010	-			-			-			(18,290	)		(18,290	)		(18,290	)
Comprehensive loss															$	(18,290	)
Balance as of December 31, 2010	1,318,000		$	13,180		$	(12,521	)	$	(56,947	)	$	(56,288	)
Repurchase of shares and immediately cancelled	(1,118,000	)		(11,180	)		(373,820	)		-			(385,000	)
New issue of shares	19,800,000			198,000			187,000			-			385,000
Contribution of shareholder’s loans into equity	-			-			55,493			-			55,493
Net loss for the Year ended December 31, 2011	-			-			-			(124,340	)		(124,340	)		(124,340	)
Comprehensive loss															$	(124,340	)
Balance as of December 31, 2011	20,000,000		$	200,000		$	(143,848	)	$	(181,287	)	$	(125,135	)

WeSee ~~have audited the~~ accompanying ~~balance~~notes ~~sheets~~to ~~of Good Earth Land Sales Company as of December 31, 2010 and 2009 and~~ the ~~related statements of income, stockholders’ equity, and cash flows for each of the years in the two year period ended December 31, 2010. These~~ financial statements ~~are the responsibility of the company’s management~~. ~~Our responsibility is to express an opinion on these financial statements based on our audit.~~

We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. The company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.F-5

InTRESOR ~~our~~CORPORATION ~~opinion,~~(formerly ~~the~~known ~~financial~~as ~~statements referred to above present fairly, in all material respects, the financial position of~~ Good Earth Land Sales Company) asSTATEMENTS ofOF ~~December~~CASH ~~31,~~FLOWS ~~2010~~(IN and 2009 and the results of its operations and its cash flows for each of the years in the two year period ended December 31, 2010 in conformity with accounting principles generally accepted in the United States of AmericaU.S. DOLLARS)

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note B to the financial statements, the Company has incurred operating losses and negative cash flows which raise substantial doubt about its ability to continue as a going concern. Management’s plans concerning these matters are also described in Note B. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

	For the year ended
	December 31,
	2011		2010

Cash flows from operating activities :
Net loss	(124,340	)	(18,290	)
Adjustments to reconcile net loss to net cash used in operating activities :
Depreciation	-		445
Loss on disposal of computers	327		-
Change in operating assets and liabilities:
Accrued expenses	31,650		-
Accounts Payable	-		600
Credit card payable	-		(3,210	)
Net cash used in operating activities	(92,363	)	(20,455	)

Cash flows from financing activities :
Increase in shareholder’s loans	93,245		19,043
Net cash provided by financing activities	93,245		19,043

Cash flows from investing activities :
Repurchase of shares	(385,000	)	-
Shares issued for cash	385,000		-
Net cash from investing activities	-		-

Net increase/(decrease) in cash	882		(1,412	)
Cash at beginning of period	351		1,763
Cash at end of period	1,233		351

~~/s/~~See ~~Randall~~accompanying N.notes ~~Drake,~~to ~~CPA,~~the PAfinancial ~~Randall N~~statements. ~~Drake, CPA, PA Clearwater, Florida March 4, 2011~~

F-26

~~GOOD~~TRESOR ~~EARTH~~CORPORATION ~~LAND~~(formerly ~~SALES~~known ~~COMPANY~~as Good Earth Land Sales Company) Notes to Financial Statements (Unaudited) (Stated in US Dollars)

Balance Sheet

(1)	ORGANIZATION AND NATURE OF BUSINESS

	Tresor Corporation (“the Company”) was incorporated on November 3, 2004 in the State of Florida. The Company was in the business of real estate sales before the change in control of the Company in March 2011 which is disclosed in Note 5. The Company has no business operations as of December 31, 2011.

	On June 6, 2011, the Company filed the Articles of Amendment to the Articles of Incorporation with the Florida Department of State to change the name of the Company from “Good Earth Land Sales Company” to “Tresor Corporation” so as to better reflect the expected future operation of the Company.

(2)	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

	*(a)*	*Basis of presentation*

		The accompanying financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). In the opinion of the Company’s management, the financial statements present fairly the financial position of the Company as of December 31, 2011 and December 31, 2010, the results of operations of the Company for the years ended December 31, 2011 and 2010, changes in shareholders’ deficiency and comprehensive loss of the Company for the year ended December 31, 2011, and cash flows of the Company for the years ended December 31, 2011 and 2010. The adjustments, consisting of normal recurring adjustments, considered necessary for a fair presentation have been included.

	*(b)*	*Going concern and management’s plan*

		As of December 31, 2011, the Company had total shareholders’ deficiency of $125,135. The Company also suffered a loss of $124,340 for the year ended December 31, 2011. The accompanying unaudited financial statements have been prepared assuming that the Company will continue as a going concern which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. However, the Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The Company's business plans may not result in cash flow sufficient to finance and expand its business. These factors raise substantial doubt about the Company's ability to continue as a going concern.

		The ability of the Company to continue as a going concern is dependent on improving the Company's profitability and cash flow and securing additional financing, such as subsequent offerings of its common stock or debt financing. While the Company believes in the viability of its strategy to increase revenues and in its ability to raise additional funds, and believes that the actions being taken by the Company provide the opportunity for it to continue as a going concern, there can be no assurances to that effect. These financial statements do not include any adjustments related to the recoverability and classification of asset amounts or the amounts and classification of liabilities that might be necessary if the Company is unable to continue as a going concern.

~~As of December 31, 2010 and December 31, 2009~~F-7

			2010		2009
Assets
Current Assets
	Cash & Cash Equivalents	$	351	$	1,763
Total Current Assets			351		1,763
Fixed Assets
	Computers		3,730		3,730
	Less: Accumulated Depreciation		(3,403)		(2,958)
Total Fixed Assets			327		772
TOTAL ASSETS		$	678	$	2,535
Current Liabilities
	Accounts Payable	$	3,850	$	3,250
	Credit Card Payable		0		3,210
	Provision for Income Taxes		0		0
Total Current Liabilities			3,850		6,460
Long Term Liabilities
	Due to Shareholder - NOTE C		53,116		34,073
Total Long Term Liabilities			53,116		34,073
TOTAL LIABILITIES			56,966		40,533
Stockholder's Equity
	Common Stock, $.01 par value, 75,000,000 shares authorized, 1,318,000 shares issued and outstanding		13,180		13,180
	Paid-in-Capital		(12,521)		(12,521)
	Retained Earnings		(56,947)		(38,657)
Total Stockholder's Equity			(56,288)		(37,998)
TOTAL LIABILITIES & STOCKHOLDER'S EQUITY		$	678	$	2,535

TRESOR CORPORATION

(formerly known as Good Earth Land Sales Company)

Notes to Financial Statements (Unaudited)

(Stated in US Dollars)

See accompanying notes and accountant’s report.

*(c)*	*Use of estimates*

	The preparation of the financial statements in conformity with U.S. GAAP requires management of the Company to make a number of estimates and assumptions relating to the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the periods presented. Management believes that these estimates are reasonable; however, actual results could differ from those estimates. The Company bases its estimates on historical experience and various other factors believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources.

*(d)*	*Cash and cash equivalents*

	For purposes of the statements of cash flows, the Company considers all short-term securities with a maturity of three months or less to be cash equivalents.

*(e)*	*Fixed assets*

	Property and equipment are recorded at cost less accumulated depreciation. Expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred.

*(f)*	*Revenue recognition*

	Revenue is recognized when it is probable that the economic benefits will flow to the Company and when the revenue can be measured reliably, on the following bases:

	i)	Sale of goods is recognized when substantial risk and reward in relationship to the ownership of the goods is transferred to the customers;

	ii)	Delivery of services is recognized when the transaction with the customers has been completed and accepted by the customers.

*(g)*	*Income taxes*

	The Company accounts for income taxes under FASB ASC Topic 740 "Income Taxes". Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be effective when the differences are expected to reverse.

	Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the periods in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operation in the period that includes the enactment date.

F-38

~~GOOD~~TRESOR ~~EARTH~~CORPORATION ~~LAND~~(formerly ~~SALES~~known ~~COMPANY~~as Good Earth Land Sales Company) Notes to Financial Statements (Unaudited) (Stated in US Dollars)

Income Statement

	*(g)*	*Income taxes (……Cont’d)*

		The Company adopted FASB ASC Topic 740, "Income Taxes", which prescribes a more-likely-than-not threshold for financial statement recognition and measurement of a tax position taken in the tax return. This interpretation also provides guidance on de-recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, accounting for income taxes in interim periods and income tax disclosures.

	*(h)*	*Accounting pronouncements*

		The Financial Accounting Standards Board and other entities issued new or modifications to, or interpretations, of, existing accounting guidance during the reporting period. The Company has carefully considered the new pronouncements that altered generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the Company’s reported financial position or operations in the near term.

		Recently issued accounting pronouncements

		The Company has reviewed accounting pronouncements and interpretations thereof that have effective dates during the periods reported and in future periods. The management believes that the impending standards may have an impact on our future filings. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.

		Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company’s financial statements upon adoption.

(3)	COMPUTERS, NET

	The following is a summary of computers, at cost, less accumulated depreciation:

For the Years December 31, 2010 and December 31, 2009

		December 31,		December 31,
		2011		2010

Computers	$	-	$	3,730
Less: Accumulated Depreciation		-		(3,403	)
	$	-	$	327

			2010		2009
Revenue		$	23,015	$	21,378
Operating Expenses
	Automobile Expense		5,028		1,788
	Bank Charges		152		80
	Business Promotion		432		0
	Continuing Education		1,120		253
	Contract Labor		2,976		660
	Contributions		1,100		200
	Depreciation		445		561
	Dues and Subscriptions		138		211
	Insurance		550		759
	Interest Expense		416		1,097
	Licenses and Taxes		558		705
	Meals and Entertainment		93		1,284
	Postage		397		54
	Professional Fees		19,547		8450
	Repairs		455		65
	Supplies		1,201		971
	Telephone & Utilities		4,491		1,317
	Travel		2,475		642
Total Operating Expenses			41,305		19,097
Net Income (Loss) before Income Taxes			(18,290)		2,281
Provision for income Taxes			0		0
Net Income (Loss)		$	(18,290)	$	2,281
Earnings (loss) per common share:
Net income (loss) per share - NOTE D		$	(0.01)	$	(0.00)
Weighted Average Shares Basic and Diluted			1,318,000		1,318,000

Depreciation expenses were $Nil and $445 for the years ended December 31, 2011 and 2010 respectively.

~~See accompanying notes and accountant’s report.~~F-9

~~F-4~~TRESOR CORPORATION (formerly known as Good Earth Land Sales Company) Notes to Financial Statements (Unaudited) (Stated in US Dollars)

GOOD EARTH LAND SALES COMPANY

(4)	SHAREHOLDER’S LOANS

	Shareholder’s loans represent the amounts advanced by the controlling shareholder to the Company to fund various working capital needs. These loans are non-interest bearing and due on demand. The loans due to Ms. Petie Maguire, the former-controlling shareholder of the Company, in the amount of $55,493 were waived and contributed into equity before the closing of the Securities Purchase Agreement (see Note 5) and the Repurchase Agreement (see Note 5) which have been disclosed and included in the Company’s previous filings.

(5)	COMMON STOCK

	On March 3, 2011, the Company entered into a securities purchase agreement (the “Securities Purchase Agreement”) with Tresor Jewellery Group Limited, a BVI company, pursuant to which the Company agreed to sell an aggregate of 19,800,000 shares of Common Stock to Tresor Jewellery Group Limited for an aggregate purchase price of $385,000. In connection with the Securities Purchase Agreement, the Company entered into a repurchase agreement (the “Repurchase Agreement”) on March 10, 2011, pursuant to which the Company purchased and immediately cancelled 1,118,000 shares of Common Stock from Ms. Petie Maguire, the former-controlling shareholder of the Company, for a purchase price of $385,000, net of any outstanding liabilities of the Company as of the closing. As a result, the Company and Tresor consummated the sale of 19,800,000 shares of Common Stock on the same date.

	As a result of the closing of the Securities Purchase Agreement and the Repurchase Agreement, Tresor Jewellery Group Limited holds 99% of the Company’s outstanding capital stock resulting in a change in control of the Company.

~~Statement~~(6) ofLOSS ~~Changes~~PER COMMON SHARE The following data show the amounts used in ~~Stockholders’~~computing ~~Equity~~loss per share and the weighted average number of shares for the years ended December 31, 2011 and 2010.

For the Years December 31, 2010 and December 31, 2009

		For the Year Ended
		December 31,
		2011			2010
Numerator
Net loss	$	(124,340	)	$	(18,290	)
Denominator
Weighted average number of
common shares outstanding used to
calculate loss per share during the
period		16,519,518			1,318,000
Loss per share - basic and diluted		(0.01	)		(0.01	)

	Common Stock				Paid in		Retained
	Shares		Amount		Capital		Earnings		Total
Balances at January 1, 2009	1,318,000	$	13,180	$	(12,521)	$	(40,938)	$	(40,279)
Net Income (Loss) for the Year ended 12/31/09	-		-		-		2,281		2,281
Balances at December 31, 2009	1,318,000		13,180		(12,521)		(38,657)		(37,998)
Net Income (Loss) for the Year ended 12/31/10	-		-		-		(18,290)		(18,290)
Balances at December 31, 2010	1,318,000	$	13,180	$	(12,521)	$	(56,947)	$	(56,288)

F-10

~~See~~EXHIBIT ~~accompanying notes and accountant’s report.~~INDEX

F-5

Exhibit	Description
No.
3.1	Amended and Restated Articles of Incorporation (Incorporated by reference to Exhibit 3.1 to the registration statement on Form SB-2 of the Company filed on December 8, 2006)
3.2	Articles of Amendment to Articles of Incorporation (incorporated by reference to Exhibit 3.1 to the current report of the Company on Form 8-K filed on June 10, 2011)
3.3	Bylaws (Incorporated by reference to Exhibit 3.2 to the registration statement on Form SB-2 of the Company filed on December 8, 2006)
10.1	Securities Purchase Agreement dated March 3, 2011 between the Company, Petie Maguire and Tresor Jewellery Group Limited (incorporated by reference to Exhibit 10.1 of the current report of the Company on Form 8-K filed March 9, 2011)
10.2	Repurchase Agreement dated March 10, 2011 between the Company and Petie Maguire (incorporated by reference to Exhibit 10.1 of the current report of the Company on Form 8-K filed March 16, 2011)
23.1*	Consent of UHY Vocation HK CPA Limited, Independent Registered Public Accounting Firm.
31.1*	Certification of Principal Executive, Accounting and Financial Officer pursuant to Rule 13a-14 of the Exchange Act
32.1**	Certification of Principal Executive, Accounting and Financial Officer pursuant to 18 U.S.C. Section 1350
101***	The following materials from Registrant’s Annual Report on Form 10-K for the year ended December 31, 2011, formatted in Extensible Business Reporting Language (XBRL) includes: (1) balance sheets as of December 31, 2011 and December 31, 2010; (2) statements of operations for the years ended December 31, 2011 and 2010; (3) statements of changes in shareholders’ deficiency and comprehensive loss; (4) statements of cash flows for the years ended December 31, 2011 and 2010; and (5) notes to financial statements

* Filed as an exhibit.

~~GOOD~~** ~~EARTH~~In ~~LAND~~accordance ~~SALES~~with ~~COMPANY~~Item 601(b)(32)(ii) of Regulation S-K and SEC Release No. 34-47986, the certification furnished in Exhibits 32.1 hereto is deemed to accompany this Form 10-K and will not be deemed “filed” for purposes of Section 18 of the Exchange Act. Such certification will not be deemed to be incorporated by reference into any filing under the Securities Act or the Exchange Act, except to the extent that the registrant specifically incorporates it by reference.

~~Statement~~*** In accordance with Rule 406T of ~~Cash~~Regulation ~~Flow~~S-T, the information furnished in these exhibits will not be deemed "filed" for purposes of Section 18 of the Exchange Act. Such exhibits will not be deemed to be incorporated by reference into any filing under the Securities Act of 1933 or the Exchange Act.

For the Years December 31, 2010 and December 31, 2009

				2010		2009
OPERATING ACTIVITIES
	Net Income (Loss)		$	(18,290)	$	2,281
	Adjustments to reconcile Net Income
	to net cash provided by operations:
		Depreciation Expense		445		561
	(Increase) Decrease In:
		Commissions Receivable		0		0
	Increase (Decrease) in:
		Accounts Payable		600		(1,076)
		Credit Card Payable		(3,210)		(9,367)
		Provision for Income Taxes		0		0
Net cash (used) provided by Operating Activities				(20,455)		(7,601)
INVESTING ACTIVITIES
	Purchase of Fixed Assets			0		0
Net cash (used) provided by Investing Activities				0		0
FINANCING ACTIVITIES:
	Issuance of Common Stock			0		0
	Change in shareholder loans			19,043		9,151
Net cash provided (used) by Financing Activities				19,043		9,151
Net (decrease) in cash & cash equivalents				(1,412)		1,550
Cash & cash equivalents at beginning of year				1,763		213
Cash & cash equivalents at end of year			$	351	$	1,763
SUPPLEMENTAL DISCLOSURE:
	Income Taxes		$	0	$	0
	Interest Expense		$	416	$	1,097

See accompanying notes and accountant’s report.

F-6

GOOD EARTH LAND SALES COMPANY

Notes to Financial Statements

December 31, 2010 and 2009

NOTE A – ORGANIZATION AND NATURE OF BUSINESS

The Company was incorporated November 3, 2004 in the State of Florida. The Company is in the business of real estate sales.

NOTE B – SIGNIFICANT ACCOUNTING POLICIES

Basis for Presentation

In the opinion of management, all adjustments consisting of normal recurring adjustments necessary for a fair statement of (a) the result of operations for the years ended December 31, 2010 and December 31, 2009; (b) the financial position at December 31, 2010, and (c) cash flows for the years ended December 31, 2010 and December 31, 2009, have been made.

The Company prepares its financial statements in conformity with generally accepted accounting principles in the United States of America. These principals require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Management believes that these estimates are reasonable and have been discussed with the Board of Directors; however, actual results could differ from those estimates.

Going Concern and Management's Plans

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 satisfaction of liabilities in the normal course of business. The Company has incurred operating losses and negative operating cash flow since inception and future losses are anticipated. The Company's plan of operations, even if successful, may not result in cash flow sufficient to finance and expand its business. These factors raise substantial doubt about the Company's ability to continue as a going concern. Realization of assets is dependent upon continued operations of the Company, which in turn is dependent upon management's plans to meet its financing requirements and the success of its future operations. The ability of the Company to continue as a going concern is dependent on improving the Company's profitability and cash flow and securing additional financing. While the Company believes in the viability of its strategy to increase revenues and profitability and in its ability to raise additional funds, and believes that the actions presently being taken by the Company provide the opportunity for it to continue as a going concern, there can be no assurances to that effect. These financial statements do not include any adjustments related to the recoverability and classification of asset amounts or the amounts and classification of liabilities that might be necessary if the Company is unable to continue as a going concern.

Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers all short-term securities with a maturity of three months or less to be cash equivalents.

Fixed Assets

Property and equipment are stated at cost. Depreciation on the vehicle is computed using the straight-line method over the estimated useful live of the asset, which is three years. Expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred.

F-7

NOTE B – SIGNIFICANT ACCOUNTING POLICIES - (Continued)

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires the corporation to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

Revenue Recognition

The Company generates revenue through commissions received on sales of real estate. The Company provides these services and bills for them when the sale transaction has been completed. The Company recognizes its revenue when the sale has been completed. The Company also generates revenue through leasing activities. The revenue is recognized in its entirety when the lease has been executed.

Income Taxes

Income taxes are provided for the tax effects of transactions reported in the financial statements and consist of taxes currently due plus deferred taxes, if and when applicable, related primarily to differences between the bases of certain assets and liabilities for financial and tax reporting. Any deferred taxes would represent the future tax return consequences of those differences, which will either be taxable when the assets and liabilities are recovered or settled.

NOTE C – SHAREHOLDER LOANS

Shareholder loans consist of amounts advanced to the Company to fund various working capital needs. These amounts are non-interest bearing and payable on demand subsequent to January 1, 2012.

NOTE D – EARNINGS PER COMMON SHARE

Earnings (loss) per common share of ($0.01) and $0.00 were calculated for the periods ended December 31, 2010 and 2009 respectively based on their respective net income numerator divided by a denominator of 1,318,000 shares of outstanding common stock, the average number of shares issued during the periods.

NOTE E – SUBSEQUENT EVENT

On March 3, 2011, the Company entered into a securities purchase agreement with Tresor Jewellery Group Limited, a BVI company (“Tresor”) pursuant to which, it will sell an aggregate of 19,800,000 shares of its Common Stock, to Tresor for an aggregate purchase price of $385,000. The transaction contemplated by the securities purchase agreement is scheduled to close on or before March 14, 2011, upon the satisfaction of customary closing conditions, as well as the consummation of a repurchase transaction pursuant to which it will purchase and immediately cancel 1,118,000 shares of its Common Stock from Petie Maguire, its President, Chief Executive Officer and sole director for a purchase price of $385,000.

F-8

NOTE F – ACCOUNTING PRONOUNCEMENTS

The Financial Accounting Standards Board and other entities issued new or modifications to, or interpretations of, existing accounting guidance during 2010. The corporation has carefully considered the new pronouncements that altered generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation’s reported financial position or operations in the near term.

Recently Issued Accounting Pronouncements

We have reviewed accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. We believe that the following impending standards may have an impact on our future filings. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.

In December 2010, the FASB issued Accounting Standards Update (“ASU”) No. 2010-27—Other Expenses (Topic 720): Fees Paid to the Federal Government by Pharmaceutical Manufacturers. This Accounting Standards Update affects reporting entities that are subject to the pharmaceutical fee mandated by the Patient Protection and Affordable Care Act as amended by the Health Care and Education Reconciliation Act. The adoption of ASU No. 2010-27 will not have material impact on our financial statements.

In December 2010, the FASB issued Accounting Standards Update (“ASU”) No. 2010-28—Intangibles-Goodwill and Other (Topic 350): When to Perform Step 2 of the Goodwill Impairment Test for Reporting Units with Zero or Negative Carrying Amounts. This Accounting Standards Update affects all entities that have recognized goodwill and have one or more reporting units whose carrying amount for purposes of performing Step 1 of the goodwill impairment test is zero or negative. The adoption of ASU No. 2010-28 will not have material impact on our financial statements.

In December 2010, the FASB issued Accounting Standards Update (“ASU”) No. 2010-29—Business Combinations (Topic 805): Disclosure of Supplementary Pro Forma Information for Business Combinations. This ASU addresses the diversity in practice about the interpretation of the pro forma revenue and earnings disclosure requirements for business combinations. The amendments in this update affect any public entity that enters into business combinations that are material on an individual or aggregate basis. The adoption of ASU No. 2010-29 will not have material impact on our financial statements.

In January 2011, the FASB issued Accounting Standards Update (“ASU”) No. 2011-01—Receivables (Topic 310): Deferral of the Effective Date of Disclosures about Troubled Debt Restructuring in Update No. 2010-20. The amendments in this Update apple to all public entity creditors that modify financing receivables within the scope of the disclosure requirements about troubled debt restructurings in Update 2010-20. The adoption of ASU No. 2011-01 will not have material impact on our financial statements.

F-9

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