UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended December 31, 2019

~~June 30, 2019~~or

[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ___________ to ___________

Commission file number ~~333~~001-~~182113~~37834

____________________________

ANDO HOLDINGS LTD.

(Exact name of registrant as specified in its charter)

Nevada		47-4933278
(State or other jurisdiction of		(I.R.S. Employer
incorporation or organization)		Identification Number)

Room 1107, 11/F, Lippo Sun Plaza, 28 Canton Road

Tsim Sha Tsui, Kowloon, Hong Kong 00000

(Address of principal executive offices, including zip code)

+852 23519122

(~~Issuer~~Registrant’s ~~telephone~~phone number, including area code)

~~Check~~Indicate by check mark whether the ~~issuer~~registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the ~~past~~preceding 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. ~~Yes [X] No [ ]~~

~~Indicate~~YES by[X] ~~check~~NO mark whether 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 during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes [ ] ~~No [X]~~

Indicate by check mark whether the registrant ishas asubmitted ~~large~~electronically, ~~accelerated~~every ~~filer,~~Interactive anData ~~accelerated~~File ~~filer,~~required ato ~~non-accelerated~~be ~~filer,~~submitted apursuant ~~smaller~~to ~~reporting~~Rule ~~company~~405 ~~or,~~of anRegulation ~~emerging~~S-T ~~growth~~(section ~~company~~232.405 ~~See the definitions~~ of ~~“large~~this ~~accelerated~~chapter) ~~filer,”~~during ~~“accelerated~~the ~~filer”,~~preceding ~~“smaller~~twelve ~~reporting~~months ~~company”,~~(or ~~and~~shorter ~~“emerging~~period ~~growth~~that ~~company”,~~the inregistrant ~~Rule~~was ~~12b-2~~required ofto ~~the~~submit ~~Exchange~~such ~~Act~~files).

~~Indicate~~YES by[ ] ~~check~~NO mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or, an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer”, “smaller reporting company”, and “emerging growth company”, in Rule 12b-2 of the Exchange Act.[X]

~~Large~~Indicate ~~accelerated~~by ~~filer~~check [mark ]whether ~~Accelerated~~the registrant is a large accelerated filer, [an ]accelerated ~~Non~~filer, a non-accelerated filer, [or ]a ~~Smaller~~smaller reporting company. ~~[X]~~See ~~(Do~~the ~~not~~definitions ~~check~~of if“large accelerated filer,” “accelerated filer” and “smaller reporting company)” ~~Emerging~~in ~~growth~~Rule ~~company~~12b-2 [of ]the Exchange Act. (Check one).

Large accelerated filer [ ]		Accelerated filer [ ]
Non-accelerated filer [ ]		Smaller reporting company [X]
(Do not check if smaller reporting company)		Emerging growth company [X]

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. [ ]

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

~~State~~Yes ~~the~~[ ] No ~~number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date.~~[X]

Class		Outstanding at August 14, 2019
Common Stock, par value $.001 per share		12,000,000 shares

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY

PROCEEDINGS DURING THE PRECEDING FIVE YEARS:

Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.

Yes [ ] No [ ]

APPLICABLE ONLY TO CORPORATE ISSUERS:

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.

Class		Outstanding at February 13, 2020

Common Stock, par value $.001 per share		12,000,000 shares

ANDO HOLDINGS LTD.

TABLE OF CONTENTS

PAGE Part I Financial Information 4 Item 1. Financial Statements (unaudited) 4 Condensed Consolidated Balance Sheets 4 Condensed Consolidated Statements of Operations 5 Condensed Consolidated Statements of Changes In Stockholders’ Deficit 5 Condensed Consolidated Statements of Cash Flows 6 Notes to Condensed Consolidated Unaudited Financial Statements 7 Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations 11 Item 3. Quantitative and Qualitative Disclosures About Market Risk 14 Item 4. Controls and Procedures 14 Part II Other Information 15 Item 1. Legal Proceedings 15 Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 15 Item 3. Defaults Upon Senior Securities 15 Item 4. Mine Safety Disclosures 15 Item 5. Other Information 15 Item 6. Exhibits 15 Signatures 16

	PAGE

Part I Financial Information	4

Item 1. Financial Statements (unaudited)	4

Condensed Consolidated Balance Sheets	4

Condensed Consolidated Statements of Operations	5

Condensed Consolidated Statements of Changes In Stockholders’ Deficit	6

Condensed Consolidated Statements of Cash Flows	7

Notes to Condensed Consolidated Unaudited Financial Statements	8

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations	14

Item 3. Quantitative and Qualitative Disclosures About Market Risk	17

Item 4. Controls and Procedures	17

Part II Other Information	18

Item 1. Legal Proceedings	18

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds	18

Item 3. Defaults Upon Senior Securities	18

Item 4. Mine Safety Disclosures	18

Item 5. Other Information	18

Item 6. Exhibits	18

Signatures	19

PART I FINANCIAL INFORMATION

Item 1. Financial Statements

~~Ando~~ANDO ~~Holdings~~HOLDINGS ~~Ltd.~~LIMITED

~~Condensed~~CONDENSED ~~Consolidated~~CONSOLIDATED ~~Balance~~BALANCE ~~Sheets~~SHEETS

~~(Unaudited)~~AS OF DECEMBER 31, 2019 AND SEPTEMBER 30, 2019

	June 30, 2019		September 30, 2018
ASSETS
Current Assets
Cash and cash equivalents	$	60,814	$	-
Prepaid Expenses		12,400		9,000
Total Current Assets		73,214		9,000
TOTAL ASSETS	$	73,214	$	9,000
LIABILITIES & STOCKHOLDERS' DEFICIT
Current Liabilities
Accounts Payable & Accrued Expenses	$	3,400	$	35
Related Party Interest Payable		417
Related Party Loans		156,026		48,958
Total Current Liabilities		159,843		48,993
TOTAL LIABILITIES		159,843		48,993
STOCKHOLDERS' DEFICIT
Common Stock, $0.001 Par Value Authorized Common Stock 75,000,000 shares at $0.001 Issued and Outstanding 12,000,000 Common Shares at June 30, 2019 and September 30, 2018		12,000		12,000
Additional Paid In Capital		58,840		58,840
Accumulated Deficit		(157,469)		(110,833)
TOTAL STOCKHOLDERS' DEFICIT		(86,629)		(39,993)
TOTAL LIABILITIES & STOCKHOLDERS' DEFICIT	$	73,214	$	9,000

(Currency expressed in United States Dollars (“US$”), except for number of share)

The accompanying notes are an integral part of these unaudited financial statements.

	As of December 31, 2019		As of September 30, 2019
	(Unaudited)		(Audited)
ASSETS
Current Assets
Cash and cash equivalents	$	124,404	$	61,816
Related party - loan receivable		1,076,473		-
Prepaid expenses		6,863		13,000
Total Current Assets		1,207,740		74,816
TOTAL ASSETS	$	1,207,740	$	74,816

LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities
Income tax payable	$	28	$	28
Amount due to director		2,788		2,789
Amount due to related parties		24,590		123,610
Accounts payable and accrued expenses		40,662		19,058
Related party - note payable		50,000		50,000
Third-party - note payable		1,120,000		-
Total Current Liabilities		1,238,068		195,485

Non-Current Liabilities
Third-party - note payable		140,000		-
TOTAL LIABILITIES	$	1,378,068	$	195,485

STOCKHOLDERS' EQUITY
Preferred stock - Par value $0.001; Authorized: 10,000,000 None issued and outstanding		-		-
Common Stock - Par value $0.001; Authorized: 75,000,000 Issued and Outstanding: 12,000,000 shares as of December 31, 2019 and September 30, 2019		12,000		12,000
Additional paid-in capital		58,853		58,853
Accumulated deficit		(241,181)		(191,522)
TOTAL STOCKHOLDERS' EQUITY		(170,328)		(120,669)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	1,207,740	$	74,816

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

~~Ando~~ANDO ~~Holdings~~HOLDINGS ~~Ltd.~~LIMITED

~~Condensed~~CONDENSED ~~Consolidated~~CONSOLIDATED ~~Statements~~STATEMENTS ofOF ~~Operations~~OPERATIONS

AND COMPREHENSIVE LOSS

FOR THE THREE MONTHS ENDED DECEMBER 31, 2019 AND 2018

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(Unaudited)

	Three months ended June 30, 2019		Three months ended June 30, 2018		Nine months ended June 30, 2019		Nine months ended June 30, 2018
	Three months ended December 31, 2019		Three months ended December 31, 2018(1)
REVENUE
Revenue	$	-	$	-
Revenues	$	-	$	-	$	-	$	-
Cost of revenue		-		-
Total Revenues	$	-	$	-	$	-	$	-
Gross	$	-	$	-
EXPENSES
Expenses
General and Administrative		5,498		3,275		16,488		10,345
General and administrative		(50,480)		(25,710)
Professional Fees		4,650		3,650		30,150		13,235
Total expenses		(50,480)		(25,710)
Total Expenses		10,148		6,925		46,638		23,580
Loss from operations		(50,480)		(25,710)
LOSS FROM OPERATIONS		(10,148)		(6,925)		(46,638)		(23,580)
Other income (expense)
OTHER INCOME (EXPENSE)
Related party - interest income		8,474		-
Interest Income		1		-		2		-
Finance cost		(7,654)		-
Total Other Income (Expense)	$	1	$	-	$	2	$	-
Total other income (expense)	$	820	$	-
Provision for Income Taxes		-		-		-		-
Loss before income tax		(49,660)		(25,710)
NET LOSS	$	(10,147)	$	(6,925)	$	(46,636)	$	(23,580)
Net loss from continuing operations	$	(49,660)	$	(25,710)
BASIC AND DILUTED LOSS PER COMMON SHARE	$	(0.00)	$	(0.00)	$	(0.00)	$	(0.00)
Basic and diluted loss per common share	$	(0.00)	$	(0.00)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING		12,000,000		12,000,000		12,000,000		12,000,000
Weighted average number of common shares outstanding		12,000,000		12,000,000

(1) The ~~accompanying~~prior ~~notes~~year ~~are~~comparative aninformation ~~integral~~has ~~part~~been ofretrospectively ~~these~~stated ~~unaudited~~due ~~financial~~to ~~statements~~the common control acquisition on September 30, 2019.

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

~~Ando~~ANDO ~~Holdings~~HOLDINGS ~~Ltd.~~LIMITED

~~Condensed~~CONDENSED ~~Consolidated~~CONSOLIDATED ~~Statements~~STATEMENTS ofOF ~~Changes~~CHANGES InIN ~~Stockholders~~STOCKHOLDERS' ~~Deficit~~EQUITY

~~For~~FOR ~~the~~THREE ~~9-months~~MONTHS ~~ended~~ENDED ~~June~~DECEMBER 3031, 2019 AND 2018

	Common Stock
	Number of Shares	Amount		Additional Paid-In Capital		Accumulated Deficit		Total
Balance, September 30, 2018	12,000,000	$	12,000	$	58,840	$	(110,833)	$	(39,993)
Net loss for the nine months ended June 30, 2019							(46,636)		(46,636)
Balance, June 30, 2019	12,000,000	$	12,000	$	58,840	$	(157,469)	$	(86,629)

(Currency expressed in United States Dollars (“US$”), except for number of shares)

~~For~~Three ~~the 3-~~months ended ~~June~~December 3031, 2019 (Unaudited)

	Common Stock
	Number of Shares	Amount		Additional Paid-In Capital		Accumulated Deficit		Total Equity
Balance, March 31, 2019	12,000,000	$	12,000	$	58,840	$	(147,322)	$	(76,482)
Balance, September 30, 2019 (audited)	12,000,000	$	12,000	$	58,853	$	(191,522)	$	(120,669)
Net loss for the three months ended June 30, 2019							(10,147)		(10,147)
Net loss for the three months ended December 31, 2019	-		-		-		(49,660)		(49,660)
Balance, June 30, 2019	12,000,000	$	12,000	$	58,840	$	(157,469)	$	(86,629)
Balance, December 31, 2019 (unaudited)	12,000,000	$	12,000	$	58,853	$	(241,181)	$	(170,328)

~~For~~Three ~~the 9-~~months ended ~~June~~December 3031, 2018 (Unaudited)

	Common Stock
	Number of Shares	Amount		Additional Paid-In Capital		Accumulated Deficit		Total Equity
Balance, September 30, 2017	12,000,000	$	12,000	$	58,840	$	(79,590)	$	(76,482)
Balance, September 30, 2018 (audited)(1)	12,000,000	$	12,000	$	58,853	$	(112,772)	$	(41,919)
Net loss for the three months ended June 30, 2018							(23,580)		(23,580)
Net loss for the three months ended December 31, 2018	-		-		-		(25,710)		(25,710)
Balance, June 30, 3018	12,000,000	$	12,000	$	58,840	$	(103,170)	$	(32,330)
Balance, December 31, 2018 (unaudited)	12,000,000	$	12,000	$	58,853	$	(138,482)	$	(67,629)

~~For~~(1) The prior year comparative information has been retrospectively stated due to the ~~3-months~~common ~~ended~~control ~~June~~acquisition on September 30, ~~2018~~2019.

	Common Stock
	Number of Shares	Amount		Additional Paid-In Capital		Accumulated Deficit		Total
Balance, March 31, 2018	12,000,000	$	12,000	$	58,840	$	(96,245)	$	(25,405)
Net loss for the three months ended June 30, 2018							(6,925)		(6,925)
Balance, June 30, 3018	12,000,000	$	12,000	$	58,840	$	(103,170)	$	(32,330)

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

The accompanying notes are an integral part of these unaudited financial statements.

~~Ando~~ANDO ~~Holdings~~HOLDINGS ~~Ltd.~~LIMITED

~~Condensed~~CONDENSED ~~Consolidated~~CONSOLIDATED ~~Statements~~STATEMENTS ofOF ~~Cash~~CASH ~~Flows~~FLOWS

~~(Unaudited)~~FOR THE THREE MONTHS ENDED DECEMBER 31, 2019 AND 2018

	Nine months ended June 30, 2019		Nine months ended June 30, 2018
OPERATING ACTIVITIES
Net Loss	$	(46,636)	$	(23,580)
Adjustments to reconcile Net Loss to net cash used in operations:
Increase in Prepaid Expenses		(3,400)		(4,100)
Increase (decrease) in AP & Accrued Expenses		3,781		(2,065)
Net cash used in Operating Activities	$	(46,255)	$	(29,745)
FINANCING ACTIVITIES
Proceeds from Related Party Loans		107,069		29,745
Net cash provided by Financing Activities	$	107,069	$	29,745
Net increase in Cash for period		60,814		-
Cash at beginning of period		-		-
Cash at end of period	$	60,814	$	-
Supplemental Cash Flow Information and noncash Financing Activities:
Expenses paid by related party on behalf of the Company	$	57,069	$	29,745

(Currency expressed in United States Dollars (“US$”), except for number of shares)

The accompanying notes are an integral part of these unaudited financial statements.

	Three months ended December 31, 2019		Three months ended December 31, 2018⁽¹⁾

OPERATING ACTIVITIES
Net Loss	$	(49,660)	$	(25,710)
Adjustments to reconcile Net Loss to net cash provided by operations:
(Increase) / Decrease in Prepaid Expenses		6,137		3,000
Increase / (Decrease) in Account Payable and Accrued Expenses		21,604		5,190
Net cash used in Operating Activities	$	(21,919)	$	(17,520)

FINANCING ACTIVITIES
Proceeds from Promissory Note		1,260,000		-
Increase / (Decrease) in Related Party Loan		(1,175,493)		28,993
Net cash provided by Financing Activities	$	84,507	$	28,993

Net increase in Cash for period		62,588		11,473
Cash at beginning of period		61,816		878
Cash at end of period	$	124,404	$	12,351

Supplemental Cash Flow Information and noncash Financing Activities:
Expenses paid by related party on behalf of the Company		22,980		28,993
Finance Cost Paid	$	1,250	$	-

(1) The prior year comparative information has been retrospectively stated due to the common control acquisition on September 30, 2019.

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

~~Ando~~ANDO ~~Holdings~~HOLDINGS ~~Ltd.~~LIMITED

~~Notes~~NOTES toTO ~~the~~THE ~~Condensed~~CONDENSED ~~Consolidated~~CONSOLIDATED ~~Unaudited~~FINANCIAL ~~Financial Statements~~STATEMENTS

~~June~~FOR 30THE THREE MONTHS ENDED DECEMBER 31, 2019 AND 2018

(Currency expressed in United States Dollars (“US$”), except for number of shares)

NOTE 1 - NATURE OF OPERATIONS AND BASIS OF PRESENTATION

Ando Holdings Ltd. (“Ando Holdings Ltd.” or the “Company”) ~~formerly known as PC Mobile Media Corp.~~ was incorporated in the State of Nevada on August 22, 2015 and its fiscal year end is September 30. The primary business of the company was previously to offer mobile billboard display advertising. After thorough analysis, the Company terminated its advertising business. The Company is currently pursuing business opportunities in Hong Kong. The Company isacquired ~~contemplating~~4 ~~purchasing two existing~~ companies, ~~one~~during inthis ~~financing~~financial ~~and~~year, ~~the~~which ~~other~~were inAndo ~~the~~Automobile ~~retail~~Technology ~~tea~~Limited, ~~business.~~Ando AsCapital ofInvestment ~~June 30~~Limited, ~~2019,~~Xian ~~there~~Ando ~~has~~Industrial ~~been~~Company noLimited ~~major~~and ~~progress~~Xian ~~regarding~~Ando ~~these~~Factoring ~~acquisitions~~Commercial Company Limited.

On November 1529, 2018, the Company ~~created~~acquired Ando Automobile Technology Limited, a limited liability company incorporated in Hong Kong ~~company~~(“AATL”), from Lam Chi Kwong Leo with a cash consideration of $1,282. The Company intends this fully- owned subsidiary to operate as an automobile trading company, trading in foreign-made automobiles to be shipped to Chinese buyers directly. As of ~~June~~December 3031, 2019, this subsidiary ~~has~~had no ~~operations~~operation.

On September 30, 2019, the Company and Ando Capital Investment Limited, a limited liability company incorporated in Hong Kong (“ACIL”) and Mr. Lam Chi Kwong Leo, a permanent Hong Kong resident, a major shareholder of the Company, our director and Chief Executive Officer and the sole shareholder of ACIL, entered into a set of agreements, collectively named as the “Variable Interest Entity or VIE Agreements,” pursuant to which the Company has contractual rights to control and operate the business of ACIL (the “VIE”). ACIL currently has insurance business and has been our VIE for our future business expansion and development in Hong Kong. ACIL has two wholly owned subsidiaries, namely Xian Ando Holdings Company Limited and Xian Ando Commercial Factoring Company Limited, and these two wholly owned subsidiaries have minimal operations.

Mr. Lam Chi Kwong Leo is the common director and major shareholder of the Company and ACIL. As a result of this common ownership and in accordance with the FASB Accounting Standards Codification Section 805 “Business Combination”, the transaction is being treated as a combination between entities under common control. The recognized assets and liabilities were transferred at their carrying amounts at the date of the transaction. The equity accounts of the combining entities are combined. Further, the companies will be combined retrospectively for prior year comparative information as if the transaction had occurred on October 1, 2017.

NOTE 2 - GOING CONCERN

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. For the period from inception on August 22, 2015 through ~~June~~December 3031, 2019, the Company has had minimal operations, and has accumulated a deficit of $~~157~~241,~~469~~181. In view of this, the Company’s ability to continue as a going concern is dependent upon the Company’s ability to continue operations and to achieve a level of profitability large enough to cover the Company’s expenses. The Company intends on financing its future development activities and its working capital needs largely from the sale of public equity securities, with some additional funding from other traditional financing sources, until such time that funds provided by operations are sufficient to fund working capital requirements. The financial statements of the Company do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern. Management has evaluated these factors and has determined that they raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the financial statements are issued.

The officers and directors have agreed to advance funds to the Company to meet its obligations.

NOTE 3 - BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The consolidated financial statements present the balance sheets, statements of operations and cash flows, and changes in stockholders' deficit, of the Company and its fully-owned subsidiary. These financial statements are presented in United States dollars and have been prepared in accordance with U.S. GAAP.

Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these condensed consolidated financial statements be read in conjunction with the financial statements and notes thereto included in the Company’s September 30, 2018 audited financial statements. The results of operations for the three- and nine-month periods ended June 30, 2019 are not necessarily indicative of the operating results for a full year.

In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the financial statements presented not misleading.

Advertising

Advertising costs are expensed as incurred. For the nine months ended June 30, 2019 and 2018, no advertising costs have been incurred.

~~Property~~NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The ~~Company~~preparation ~~does~~of ~~not~~financial ~~own~~statements orin ~~rent~~conformity ~~any~~with ~~property~~generally accepted accounting principles requires us to establish accounting policies and make estimates and assumptions that affect our reported amounts of assets and liabilities at the date of the financial statements. ~~The~~These ~~office~~financial ~~space~~statements isinclude ~~provided~~some byestimates and assumptions that are based on informed judgments and estimates of management. We evaluate our policies and estimates on an on-going basis and discuss the ~~CEO~~development, atselection, noand ~~charge~~disclosure of critical accounting policies with the Board of Directors. Predicting future events is inherently an imprecise activity and as such requires the use of judgment. Our financial statements may differ based upon different estimates and assumptions

Basis of Presentation

The accompanying financial statements are prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”).

The accompanying financial statements include the accounts of the Company and its wholly-owned subsidiaries. Intercompany transactions and balances were eliminated in consolidation.

Below is the organization chart of the Group.

Use of Estimates and Assumptions

Preparation of the financial statements in conformity with ~~accounting~~U.S. ~~principles~~GAAP ~~generally accepted in the United States~~ requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

Cash and Cash Equivalents

~~For~~Cash ~~the~~and ~~purposes~~cash ofequivalents ~~the~~are ~~statement~~carried ofat ~~cash~~cost ~~flows,~~and ~~the~~represent ~~Company~~cash ~~considers~~on ~~highly~~hand, ~~liquid~~demand ~~financial~~deposits ~~instruments~~placed ~~purchased~~ with abanks ~~maturity of three months~~ or ~~less~~other tofinancial beinstitutions ~~cash~~and ~~equivalent.~~all Athighly ~~June~~liquid ~~30,~~investments ~~2019~~with ~~and~~an ~~September~~original ~~30,~~maturity ~~2018,~~of ~~the~~three ~~Company~~months ~~had~~or ~~$60,814~~less ~~and~~as $0of inthe ~~cash~~purchase ~~and~~date ~~cash~~of ~~equivalents,~~such ~~respectively~~investments.

~~Net~~Our ~~Loss~~deposit ~~per~~is ~~Share~~currently deposit in DBS Bank (Hong Kong) Limited and Shanghai Commercial Bank Limited, and there is a Deposit Protection Scheme protects our eligible deposits held with bank in Hong Kong which is members of the Scheme. The scheme will pay us a compensation up to a limit of HKD500,000, which is equivalent to $64,102, if DBS Bank (Hong Kong) Limited or Shanghai Commercial Bank Limited fails.

Income taxes

The Company accounts for income taxes using the asset and liability method. The asset and liability method requires recognition of deferred tax assets and liabilities for expected future tax consequences of temporary differences that currently exist between tax bases and financial reporting bases of the Company’s assets and liabilities. Deferred income tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which these 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 income in the period that includes the enactment date. A valuation allowance is provided on deferred taxes if it is determined that it is more likely than not that the asset will not be realized. The Company recognizes penalties and interest accrued related to income tax liabilities in the provision for income taxes in its Consolidated Statements of Income.

Significant management judgment is required to determine the amount of benefit to be recognized in relation to an uncertain tax position. The Company uses a two-step process to evaluate tax positions. The first step requires an entity to determine whether it is more likely than not (greater than 50% chance) that the tax position will be sustained. The second step requires an entity to recognize in the financial statements the benefit of a tax position that meets the more-likely-than-not recognition criterion. The amounts ultimately paid upon resolution of issues raised by taxing authorities may differ materially from the amounts accrued and may materially impact the financial statements of the Company in future periods.

Cash Flow Reporting

The Company follows ASC 230, Statement of Cash Flows, for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by ASC 230, Statement of Cash Flows, to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments.

The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period.

Net Loss Per Share

Basic loss per share includes no dilution and is computed by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the period. Dilutive loss per share reflects the potential dilution of securities that could share in the losses of the Company. Because the Company does not have any potentially dilutive securities, the accompanying presentation is only of basic loss per share.

Related Parties

Parties are considered to be related to the Company if the parties that, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. Transactions with related parties are disclosed in the financial statements.

Economic and Political Risks

Substantially all of the Company’s services are conducted in Hong Kong. The Company’s operations are subject to various political, economic, and other risks and uncertainties inherent in Hong Kong and China in the future. Among other risks, the Company’s operations are subject to the risks of restrictions on transfer of funds; export duties, quotas, and embargoes; domestic and international customs and tariffs; changing taxation policies; foreign exchange restrictions; and political conditions and governmental regulations in Hong Kong and China.

The Company’s operations in the People’s Republic of China (“PRC” or “China”) are subject to special considerations and significant risks not typically associated with companies in North America and Western Europe. These include risks associated with, among others, the political, economic and legal environment and foreign currency exchange. The Company’s results may be adversely affected by changes in the political and social conditions in the PRC, and by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion, remittances abroad, and rates and methods of taxation.

Recent Accounting Pronouncements

~~From~~Other ~~time~~than toas ~~time,~~noted ~~new~~above ~~accounting~~the ~~pronouncements~~Company ~~are~~has ~~issued~~not implemented any pronouncements that wehad ~~adopt~~material asimpact ofon the ~~specified~~financial ~~effective~~statements, ~~date.~~and Wethe Company does not believe that ~~the~~there ~~impact~~are ofany ~~recently~~other ~~issued~~new ~~standards~~accounting pronouncements that ~~are~~have ~~not~~been ~~yet~~issued ~~effective~~that ~~may~~might have ana material impact on ~~our~~its ~~results~~financial ofposition ~~operations~~or ~~and~~results ~~financial~~of ~~position~~operations.

In June 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments.” ASU 2016-15 addresses diversity in how certain cash receipts and cash payments are presented and classified in the statement of cash flows. The amendments are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. Early adoption is permitted, including adoption in an interim period. The Company is evaluating the impact of this new requirement on the cash flows of the Company.

The Company has evaluated all the recent accounting pronouncements and believes that none of them will have a material effect on the Company’s financial statement.

NOTE 4 - CAPITAL STOCK

~~The~~On December 26, 2019, the Company isfiled ~~authorized~~with tothe ~~issue~~State anof ~~aggregate~~Nevada, a Certificate of 75Designation for its Series A preferred stock (the “Certificate”). The Certificate was effective on December 26,~~000~~ 2019. The Certificate establishes all of the rights of the holders of the Series A Preferred Stock (the “Series A”),~~000~~ ~~common~~as ~~shares~~related ~~with~~to athe ~~par~~Series ~~value~~A, including, but not limited to the lack of ~~$0.001~~Series ~~per~~A ~~share.~~conversion Norights ~~preferred~~and ~~shares~~voting ~~have~~rights, ~~been~~the ~~authorized~~six orpercent ~~issued~~(6%) interest rights, and the liquidation preference (collectively, the “Rights”). AtOn ~~both~~the ~~June~~same 30day, ~~2019~~the ~~and~~Company ~~September~~also 30filed with State of Nevada, ~~2018~~a Certificate of Change for increasing its authorized shares by 10,000,000 12so that they consisted of 75,000,000 common ~~shares~~stocks ~~were~~and ~~issued~~10,000,000 ~~and~~preferred ~~outstanding~~stocks.

OnThe ~~September~~Company ~~22,~~is ~~2015,~~authorized ~~the~~to ~~Company~~issue ~~issued~~an 5aggregate of 10,~~750~~000,000 ~~Founder’s~~and 75,000,000 preferred stock and common shares atrespectively, with a par value of $0.001 per share. ~~(par~~As ~~value)~~of ~~for~~December ~~total~~31, ~~cash~~2019 ofand $52018,~~750~~ no preferred stocks and 12,000,000 common shares were issued and outstanding respectively.

OnAt ~~September~~December 2231, ~~2015,~~2019 ~~the~~and ~~Company issued 2~~2018,~~250,000~~ ~~shares~~there ~~for~~are ~~services~~no ~~provided~~warrants ~~since~~or ~~inception.~~options ~~These~~outstanding ~~shares~~to ~~were~~acquire ~~issued~~any atadditional ~~$0.001~~shares ~~per~~of ~~share~~common ~~(par~~stock ~~value)~~of ~~for~~the ~~services valued at $2,250~~Company.

During the quarter ended June 30, 2016, the Company issued 4,000,000 shares to 27 shareholders at $0.01 per share for total cash of $40,000.

On June 28, 2017 (“Closing Date”), Mr. Paul Conforte, the holder of an aggregate of 8,000,000 shares of Common Stock (“Shares”) of PC Mobile Media Corp, representing approximately 66.67% of the issued and outstanding Shares of the Company as of the Closing Date, sold all 8,000,000 Shares to twelve (12) purchasers, for a total price of $275,000 or $.034 per Share. As a result, on the Closing Date, a change of control occurred which resulted in the Purchasers owning, in the aggregate, Common Stock representing approximately 66.67% of the issued and outstanding Shares of the Company (based on a total of 12,000,000 issued and outstanding Shares.)

On June 30, 2017, the former shareholder released the debt owed to him in the amount of $22,840, per the June 28, 2017 Assignment of Rights and Assumption of Liabilities Agreement. This amount is represented in the financial statements as Contributed Capital.

At June 30, 2019 and September 30,2018, there are no warrants or options outstanding to acquire any additional shares of common stock of the Company.

NOTE 5 - RELATED PARTY TRANSACTIONS

AtOn ~~June~~February 301, 2019, ~~and~~the ~~September~~Company ~~30,~~entered ~~2018,~~into a Note Purchase Agreement with an ~~affiliate~~accredited ~~has~~related ~~paid~~investor ~~expenses~~Lin onSu ~~behalf~~Hui, ofour 5% shareholder. Pursuant to this agreement, the Company inissued ~~the~~a ~~amount~~promissory ofnote to Lin Su Hui for $~~106~~50,~~026~~000, ~~and~~at ~~$48~~10% interest per annum,~~958~~ with a maturity date of February 6, ~~respectively~~2020. ~~The~~Per ~~loans~~the ~~are~~agreement, ~~unsecured~~the note began to accrue interest 5 days after the effective date February 1, ~~payable~~2019. The interest on ~~demand~~the note is to be paid monthly. For the three months ended December 31, 2019, the Company has paid interest of $1,250 to Lin Su Hui in form of cash and ~~carry~~has noaccrued interest of $417.

On ~~February~~December 19, December 16, 2019 and December 30, 2019, the Company entered into athree ~~Note~~loan ~~Purchase~~agreements ~~Agreement~~ with anAndo ~~accredited~~Credit ~~related~~Limited, ~~investor~~a ~~Lin~~related Suparty ~~Hui. Pursuant~~which tothe ~~this~~CEO ~~agreement,~~of the Company, ~~issued~~Mr. aLam, ~~promissory~~has ~~note~~significant toinfluence ~~Lin~~on, Suamounted ~~Hui~~$738,000, ~~for~~ $50250,000 and $80,000 at(the ~~10%~~“Loan Amount”) respectively, with interest rate 12% per annum,. ~~with~~The aCompany ~~maturity~~would ~~date~~receive ofmonthly ~~February~~interest 6,income ~~2020.~~from ~~Per~~Ando ~~the~~Credit ~~agreement,~~Limited. ~~the~~The ~~note~~Loan ~~began~~Amount towill ~~accrue~~not ~~interest~~be 5due ~~days~~unless ~~after~~there ~~the~~is ~~February~~any 1,event ~~2019~~of ~~effective~~default ~~date~~occurrence. The ~~interest~~Company onwill be in default if the ~~note~~Note isholders toask befor ~~paid~~repayment ~~monthly.~~and AtAndo ~~June~~Credit ~~30,~~Limited ~~2019~~does ~~and~~not ~~September~~pay ~~30,~~back ~~2018,~~to the Company. ~~has~~As ~~paid interest~~ of $1December 31,~~577~~ ~~and $0~~2019, ~~and~~the Company has ~~accrued~~an interest ofincome ~~$417~~receivable ~~and~~in the amount of $08,474 ~~respectively~~from Ando Credit Limited.

~~Total~~For ~~related~~the ~~party~~three ~~loans~~months asended ~~described~~December as31, ~~above~~2019 asand of2018, ~~June~~a 30related party, ~~2019~~that our CEO and ~~September~~director, 30Mr. Lam Chi Kwong Leo is the authorized representative, ~~2018~~has ~~are~~paid expenses on behalf of the Company in the amount of $~~156~~22,~~026~~655 and $4828,~~958~~993, respectively. These loans are unsecured, payable on demand, and carry no interest.

The Company does not own or rent any property. The office space is provided by the CEO at no charge.

NOTE 6 - PREPAID EXPENSES

OTCQB fees are included as prepaid expenses at June 30, 2019 and September 30, 2018. These expenses are stated at cost and are charged to expense over the periods the Company expects to benefit from them. At June 30, 2019 and September 30, 2018, the Company has prepaid expenses of $12,400 and $9,000, respectively.

NOTE 7 - COMMITMENTS AND CONTINGENCIES

On March 18, 2017, Ando Capital Investment Limited engaged Acorn Assets & Equity Limited to identify and precipitate the purchase of a public company through a Consulting Agreement. On August 29, 2017, a supplement to the Consulting Agreement was signed to clarify certain terms of the agreement. The supplementary document states that the transfer agent fees incurred in the purchase, such as cancelation or issuance of share certificates, new CUSIP application, and printing of new share certificate templates, will be paid by Acorn Assets & Equity Limited until the completion of the initial Consulting Agreement.

At June 30, 2019 and September 30, 2018, Acorn Assets & Equity Limited has paid transfer agent fees in the amounts of $3,830 and $1,215, respectively, on behalf of Ando Holdings Ltd.

On November 7, 2018, the Company entered into a Consulting Agreement with Greenpro Financial Consulting Ltd. (Greenpro) to advise on the required procedures for the issuance of bond. Greenpro’s responsibilities include the drafting and preparation of the Bond Subscription Agreement and Bond Form 8-K, along with the legal fees relevant to the Bond 8-K. The Company agreed to pay Greenpro a fee of $10,000, $7,000 to be paid within seven (7) days of execution of the agreement, and $3,000 to be paid within seven (7) days of the submission of the Form 8-K related to the issuance of bond. At June 30, 2019 and September 30, 2018, the Company has paid Greenpro $7,000 and $0, respectively.

From time to time the Company may be a party to litigation matters involving claims against the Company. Management believes that there are no current matters that would have a material effect on the Company’s financial position or results of operations.

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

The following discussion and analysis should be read in conjunction with our financial statements, including the notes thereto, appearing in this report and are hereby referenced. The following discussion contains forward-looking statements that reflect our plans, estimates and beliefs. Our actual results could differ materially from those discussed in the forward looking statements. Factors that could cause or contribute to such differences include, but are not limited to, those discussed below and elsewhere in this report. You should not place undue certainty on these forward-looking statements, which apply only as of the date of this report. We believe it is important to communicate our expectations. However, our management disclaims any obligation to update any forward-looking statements whether as a result of new information, future events or otherwise.

These forward-looking statements are based on our management’s current expectations and beliefs and involve numerous risks and uncertainties that could cause actual results to differ materially from expectations. You should not rely upon these forward-looking statements as predictions of future events because we cannot assure you that the events or circumstances reflected in these statements will be achieved or will occur. You can identify a forward-looking statement by the use of the forward-terminology, including words such as “may”, “will”, “believes”, “anticipates”, “estimates”, “expects”, “continues”, “should”, “seeks”, “intends”, “plans”, and/or words of similar import, or the negative of these words and phrases or other variations of these words and phrases or comparable terminology. These forward-looking statements relate to, among other things: our sales, results of operations and anticipated cash flows; capital expenditures; depreciation and amortization expenses; sales, general and administrative expenses; our ability to maintain and develop relationship with our existing and potential future customers; and, our ability to maintain a level of investment that is required to remain competitive. Many factors could cause our actual results to differ materially from those projected in these forward-looking statements, including, but not limited to: variability of our revenues and financial performance; risks associated with technological changes; the acceptance of our products in the marketplace by existing and potential customers; disruption of operations or increases in expenses due to our involvement with litigation or caused by civil or political unrest or other catastrophic events; general economic conditions, government mandates; and, the continued employment of our key personnel and other risks associated with competition.

Plan of Operation

The Company is currently pursuing business opportunities in Hong Kong. The Company is contemplating purchasing two existing companies, one in financing and the other in the retail tea business. As of June 30, 2019, there has been no major progress regarding these acquisitions.

On November 15, 2018, the Company created Ando Automobile Technology Limited, a Hong Kong company. The Company intends this fully-owned subsidiary to operate as an automobile trading company, trading in foreign-made automobiles to be shipped to Chinese buyers directly. As of June 30, 2019, this subsidiary has no operations.

Results of Operations for the Three Months Ended June 30, 2019 Compared to the Three Months Ended June 30, 2018

Revenues. The Company’s revenues were $0 for the three-month period ended June 30, 2019 and $0 for the three-month period ended June 30, 2018.

Selling, General and Administrative Expenses. Selling, general and administrative expenses for the three-month period ended June 30, 2019 were $5,498 as compared to $3,275 for the three-month period ended June 30, 2018. General and administrative expenses increased due to additional expenses from new subsidiary Ando Automobile Technology Limited .

Professional Fees. Professional Fees for the three-month period ended June 30, 2019 were $4,650 as compared to $3,650 for the three-month period ended June 30, 2018. The increase was due primarily to additional accounting and audit fees.

~~Results~~For ofthe ~~Operations~~three ~~for~~months ~~the~~ended ~~Nine~~December ~~Months~~31, ~~Ended~~2019, ~~June~~our 30CFO, ~~2019~~Ms. ~~Compared~~Lee toHiu Lan paid expense on behalf of the ~~Nine~~Company ~~Months~~in ~~Ended~~the ~~June~~amount 30of $325. This loan is unsecured, ~~2018~~payable on demand, and carries no interest.

~~Revenues.~~ The Company’s ~~revenues~~does ~~were~~not $0own ~~for~~or ~~the~~rent ~~nine-month~~any ~~period~~property. ~~ended~~The ~~June~~office ~~30,~~space ~~2019~~is ~~and~~provided $0by ~~for~~a ~~the~~related ~~nine-month~~party ~~period~~at ~~ended~~no ~~June 30, 2018~~charge.

~~Selling,~~NOTE ~~General~~6 ~~and Administrative Expenses. Selling, general and administrative expenses for the nine~~-~~month~~ ~~period~~THIRD ~~ended~~PARTY ~~June 30, 2019 were $16,488 as compared to $10,345 for the nine~~-~~month~~ ~~period~~NOTE ~~ended June 30, 2018. General and administrative expenses increased due to additional wire transfer fees and additional expenses from new subsidiary Ando Automobile Technology Limited.~~PAYABLE

~~Professional~~Balances ~~Fees. Professional~~of ~~Fees~~note ~~for~~payable ~~the~~as ~~nine-month~~of ~~period~~December ~~ended June 30~~31, 2019 ~~were~~and ~~$30,150~~September ~~as compared to $13,235 for the nine-month period ended June~~ 30, ~~2018. The~~2019 ~~increase~~consisted ~~was~~of ~~due to~~ the ~~increase in wire fees and consulting fees related to bond issuances.~~following:

Liquidity and Capital Resources

	As of December 31, 2019 (Unaudited)		As of September 30, 2019 (Audited)
Tsai Ming Hsiu due on November 28, 2020 with 10% per annum	$	50,000	$	-
Chang Ruei Yu due on December 6, 2020 with 10% per annum		350,000		-
Liao Shu Hua due on December 9, 2020 with 10% per annum		50,000		-
Chen Hsuan Yi due on December 9, 2020 with 10% per annum		60,000		-
Jean Mei Ing due on December 10, 2020 with 10% per annum		50,000		-
Lin Po Chung due on December 10, 2020 with 10% per annum		240,000		-
Lee Hsiu Kung due on December 13, 2020 with 10% per annum		70,000		-
Wu Tai Lin due on December 16, 2020 with 10% per annum		50,000		-
Huang Yu due on December 16, 2020 with 10% per annum		100,000		-
Lin Cheng Yu due on December 17, 2020 with 10% per annum		100,000		-
Wu Chih Kao due on January 1, 2021 with 10% per annum		50,000		-
Lee Hsiu Kung due on January 3, 2021 with 10% per annum		30,000		-
Jao Tzu Yun due on January 7, 2021 with 10% per annum		60,000		-
Total Note Payable	$	1,260,000	$	-
Less: Current Portion	$	(1,120,000)	$	-
Long-Term Portion	$	140,000	$	-

WeFuture ~~measure~~maturities ~~our~~of ~~liquidity~~long-term indebt aas ~~number~~at ofDecember ~~ways~~31, ~~including~~2019 ~~the~~are ~~following~~as follows which does not include related party debt separately stated:

	As of		As of
Years ending December 31,
	June 30, 2019		September 30, 2018
2020	$	1,120,000
Cash and cash equivalents	$	60,814	$	--
2021		140,000
Prepaid Expenses		12,400		9,000
Total	$	1,260,000
Related Party Loans		156,026		48,958
Working Deficit		(86,629)		(39,993)
Total Current liabilities	$	159,843	$	48,993

~~The~~All Company has not yet established an ongoing source of revenue sufficient to cover its operating costs and allow it to continue as a going concern. The accompanying financial statements have been prepared assuming that the ~~Company~~above ~~will~~notes ~~continue~~carry as a ~~going~~10% ~~concern. For~~per ~~the~~annum ~~period~~with ~~from~~monthly ~~inception~~interest onaccrued ~~August~~to ~~22, 2015 through June 30, 2019,~~ the ~~Company~~aforementioned ~~has had minimal operations, and has accumulated deficit of $157,469~~lenders. InThe ~~view~~principal ~~of this, the Company’s ability to continue as a going concern~~ is ~~dependent~~received ~~upon~~by the Company’s ~~ability~~seven todays ~~continue~~prior ~~operations and~~ to ~~achieve~~the aeffective ~~level~~date of ~~profitability~~such ~~large~~promissory ~~enough~~note, ~~to cover the Company’s expenses. The Company intends on financing its future development activities~~ and ~~its~~as ~~working capital needs largely from the sale~~ of ~~public~~December ~~equity securities~~31, ~~with some additional funding from other traditional financing sources~~2019, ~~until such time that funds provided by operations are sufficient to fund working capital requirements. The financial statements of~~ the Company doreceived ~~not~~an ~~include~~aggregate ~~any~~amount ~~adjustments relating to the recoverability and classification~~ of ~~recorded assets~~$140,000 orbefore the ~~amounts~~corresponding ~~and~~effective ~~classifications~~dates of ~~liabilities that might be necessary should~~ the ~~Company~~promissory ~~be unable to continue as a going concern~~notes. ~~Management has evaluated these factors and has determined that they raise substantial doubt about the Company’s ability to continue as a going concern.~~

~~The~~NOTE ~~officers~~7 ~~and~~- ~~directors~~RELATED ~~have~~PARTY ~~agreed~~- toNOTE ~~advance funds to the Company to meet its obligations.~~PAYABLE

~~Impact~~On February 1, 2019, the Company entered into a Note Purchase Agreement with an accredited related investor Lin Su Hui, our 5% shareholder. Pursuant to this agreement, the Company issued a promissory note to Lin Su Hui for $50,000, at 10% interest per annum, with a maturity date of ~~Inflation~~February 6, 2020. Per the agreement, the note began to accrue interest 5 days after the effective date February 1, 2019.

We believe that the rate of inflation has had negligible effect on our operations. We believe we can absorb most, if not all, increased non-controlled operating costs by increasing sales prices, whenever deemed necessary and by operating our Company in the most efficient manner possible.

Net Cash Used in Operating Activities

We experienced net cash used in operating activities for the nine-month period ended June 30, 2019 of $46,255 due to cash used to fund a net loss of $46,636. We experienced net cash used in operating activities of $29,745 for the nine-month period ended June 30, 2018 due to cash used to fund a net loss of $23,580.

~~Net~~NOTE ~~Cash~~8 ~~Used~~- inPREPAID ~~Investing Activities~~EXPENSES

~~The~~OTCQB ~~net~~annual ~~cash~~fees ~~used~~and inprepaid ~~investing~~transfer ~~activities~~agent ~~during~~fee ~~the~~are ~~nine-month~~included ~~periods~~as ~~ended~~prepaid ~~June~~expenses 30as of December 31, 2019. These expenses are stated at cost and ~~2018~~are ~~was~~charged to expense over the periods the Company expects to benefit from them. As of December 31, 2019, the Company has prepaid expenses of $06,863, which is consisted of $6,000 OTCQB annual fees and $863 prepayment to transfer agent.

~~Net~~NOTE ~~Cash~~9 ~~Provided~~- byCOMMITMENTS ~~Financing~~AND ~~Activities~~CONTINGENCIES

~~Net~~On ~~cash~~November ~~provided~~28, by2019, ~~financing~~the ~~activities~~Company ~~during~~entered ~~the~~into ~~nine-month~~a ~~period~~securities ~~ended~~purchase ~~June~~with 30an accredited investor, ~~2019~~Tsai ~~was~~Ming ~~$107,069,~~Hsiu ~~and~~(the ~~$29~~“Lender”),~~745~~ ~~during~~pursuant to which the ~~nine-month~~Company ~~period~~issued ~~ended~~promissory ~~June~~note ~~30,~~for ~~2018~~an aggregate of $50,000, ~~due~~with an interest rate of 10% per annum. The Note is to ~~the~~be ~~Company~~paid ~~entering~~within ~~into~~one ayear ~~related~~beginning ~~party~~from ~~promissory~~November ~~note~~28, 2019. The Note mature on November 28, 2020 (“Maturity Date”) and acontain ~~related~~an ~~party~~auto ~~making~~renewal ~~payments~~clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the ~~Company’s~~Maturity ~~behalf~~Date. A Form 8-K was filed on December 2, 2019.

~~Availability~~In December 2019, the Company entered into several securities purchase agreements with a batch of ~~Additional~~accredited ~~Funds~~investors, pursuant to which the Company issued promissory notes for an aggregate of $1,070,000 (the “Outstanding Balance”), with an interest rate of 10% per annum (the “Note”). The Outstanding Balance of the Notes are to be paid within one year beginning from the effective dates of the notes (“Maturity Dates”). The Notes contain an auto renewal clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the Maturity Date. A Form 8-K was filed on December 11, 2019.

~~Based~~In onDecember ~~our~~2019, ~~working~~the ~~capital~~Company ~~deficit~~received asan ofaggregate ~~June~~amount 30of $140,000 ~~2019~~from ~~and~~three ~~zero~~accredited ~~revenues~~investors, wefor ~~expect~~purchasing topromissory ~~need~~notes ~~additional~~with ~~equity~~an ~~and/or~~interest ~~debt~~rate ~~financing~~of to10% ~~continue~~per ~~our~~annum. ~~operations~~These ~~during~~three ~~the~~promissory ~~next~~notes 12would ~~months.~~be Weeffective ~~expect~~in ~~that~~January ~~our~~2020 ~~current~~and ~~cash~~started onto ~~hand~~accrued ~~will~~interest ~~fund~~from ~~our~~the ~~operations~~effective ~~through September 2019~~dates.

~~Critical~~We ~~Accounting~~foresee ~~Policies~~an ~~and~~aggregate ~~Estimates~~monthly interest expense at approximately $11,000 since January 1, 2020.

~~Our~~NOTE ~~unaudited~~10 ~~interim~~- ~~financial~~SUBSEQUENT statements and accompanying notes have been prepared in accordance with United States generally accepted accounting principles applied on a consistent basis. The preparation of unaudited interim financial statements in conformity with United States generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the unaudited interim financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from these estimates. Our significant estimates and assumptions include amortization, the fair value of our stock, and the valuation allowance relating to the Company’s deferred tax assets.EVENT

~~Material~~In ~~Commitments~~January 2020, the Company entered into several securities purchase agreements with a batch of accredited investors, pursuant to which the Company issued promissory notes for an aggregate of $260,000 (the “Outstanding Balance”), with an interest rate of 10% per annum (the “Note”). The Outstanding Balance of the Notes are to be paid within one year beginning from the effective dates of the notes (“Maturity Dates”). The Notes contain an auto renewal clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the Maturity Date. A Form 8-K was filed on January 23, 2020.

On ~~March~~January 186, ~~2017~~2020, ~~Ando~~the ~~Capital~~Company ~~Investment~~entered ~~Limited~~into ~~engaged~~a ~~Acorn~~loan ~~Assets~~agreement &with ~~Equity~~Ando Credit Limited, toa ~~identify~~related ~~and~~party ~~precipitate~~which the ~~purchase~~CEO of athe ~~public~~Company, ~~company~~Mr. ~~through~~Lam, ahas ~~Consulting~~significant ~~Agreement.~~influence Onon, ~~August~~amounted 29$160, ~~2017~~000, awith ~~supplement~~interest torate ~~the~~12% ~~Consulting~~per ~~Agreement~~annum. ~~was~~The ~~signed~~Company towould ~~clarify~~receive ~~certain~~monthly ~~terms~~interest ofincome ~~the~~from ~~agreement~~Ando Credit Limited. The ~~supplementary~~Loan ~~document~~Amount ~~states~~will ~~that~~not ~~the~~be ~~transfer~~due ~~agent~~unless ~~fees~~there ~~incurred~~is inany ~~the~~event ~~purchase, such as cancelation or issuance~~ of ~~share~~default ~~certificates,~~occurrence. ~~new~~The ~~CUSIP~~Company ~~application,~~will ~~and~~be ~~printing~~in ofdefault ~~new~~if ~~share~~the ~~certificate~~Note ~~templates,~~holders ~~will~~ask befor ~~paid~~repayment byand ~~Acorn~~Ando ~~Assets~~Credit ~~& Equity~~ Limited ~~until~~does ~~the~~not ~~completion~~pay ofback to the ~~initial Consulting Agreement~~Company.

At June 30, 2019 and September 30, 2018, Acorn Assets & Equity Limited has paid transfer agent fees in the amounts of $3,830 and $1,215, respectively, on behalf of Ando Holdings Ltd.

Off Balance Sheet Arrangements

As of June 30, 2019, we had no off balance sheet arrangements.

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

The information contained in this quarter report on Form 10-Q is intended to update the information contained in our Form 10-K dated January 16, 2020, for the year ended September 30, 2019 and presumes that readers have access to, and will have read, the “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and other information contained in such Form S-1. The following discussion and analysis also should be read together with our financial statements and the notes to the financial statements included elsewhere in this Form 10-Q.

The following discussion contains certain statements that may be deemed “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995. Such statements appear in a number of places in this Report, including, without limitation, “Management’s Discussion and Analysis of Financial Condition and Results of Operations.” These statements are not guarantees of future performance and involve risks, uncertainties and requirements that are difficult to predict or are beyond our control. Forward-looking statements speak only as of the date of this quarterly report. You should not put undue reliance on any forward-looking statements. We strongly encourage investors to carefully read the factors described in our Form 10-K dated January 16, 2020, in the section entitled “Risk Factors” for a description of certain risks that could, among other things, cause actual results to differ from these forward-looking statements. We assume no responsibility to update the forward-looking statements contained in this transition report on Form 10-Q. The following should also be read in conjunction with the unaudited Condensed Consolidated Financial Statements and notes thereto that appear elsewhere in this report.

Company Overview

Ando Holdings Ltd., formerly known as PC Mobile Media Corp. was formed in the state of Nevada on August 22, 2015. After thorough discussion and analysis on the mobile billboard industry, the Company has decided to terminate its plans in the industry. The Company is currently pursuing business opportunities in Hong Kong. The Company acquired 4 companies during the financial year of 2019, which were Ando Automobile Technology Limited, Ando Capital Investment Limited, Xian Ando Industrial Company Limited and Xian Ando Factoring Commercial Company Limited.

Our corporate structure is set forth below:

A list of our subsidiaries, affiliates and VIE entities together with a brief description of their business is set forth below:

Name (Domicile)		Business
Ando Holdings Limited (Nevada, United States)		Provides financial services and being an investment holding company
Ando Automobile Technology Limited (Hong Kong)		Intends to develop in automobile agency services
Ando Capital Investment Limited (Hong Kong)		Provides insurance products of Sun Life Hong Kong Limited
Xian Ando Industrial Company Limited (Xian, China)		Being an investment holding company to hold Xian Ando Commercial Factoring Company Limited
Xian Ando Commercial Factoring Company Limited (Xian, China)		Intends to develop in factoring business in Xian, China

On June 28, 2017 Mr. Paul Conforte, President and the holder of an aggregate of 8,000,000 shares of Common Stock of PC Mobile Media Corp., representing approximately 66.67% of the issued and outstanding Shares of the Company, sold all 8,000,000 Shares to 12 purchasers. On the same day Mr. Conforte resigned all positions, including Chairman of the Board. Lam Chi Kwong Leo was appointed Chairman of the Board and Chief Executive Officer. Lee Hiu Lan was appointed as Secretary, Treasurer, and Chief Financial Officer. Chan Tung Ngai and Hu Jiasheng were both appointed as a Director. The appointments were effective on June 28, 2017.

On September 5, 2017, the amendment to the Company’s articles of incorporation was declared effective in the State of Nevada. The amendment changed the name of the Company from PC Mobile Media Corp. to Ando Holdings Ltd. While as of September 25, 2017, FINRA accepted the name change and issued a new trading symbol for the Company. The new trading symbol for the Company is ADHG.

On November 29, 2018, the Company acquired Ando Automobile Technology Limited from Lam Chi Kwong Leo with a cash consideration of $1,282. The Company intends this fully owned subsidiary to operate as an automobile trading company, trading in foreign-made automobiles to be shipped to Chinese buyers directly. As of December 31, 2019, this subsidiary had no operation.

On February 1, 2019, the Company entered into a securities purchase agreement with accredited investors, Lin Su Hui, pursuant to which the Company issued promissory notes for an aggregate of $50,000, with an interest rate of 10% per annum. The outstanding balance of the Notes would be paid within one year beginning February 1, 2019, which is February 1, 2020. We filed a Form 8-K on February 5, 2019.

On September 30, 2019, the Company and Ando Capital Investment Limited, a limited liability company incorporated in Hong Kong (“ACIL”) and Mr. Lam Chi Kwong Leo, a permanent Hong Kong resident, a major shareholder of the Company, our director and Chief Executive Officer and the sole shareholder of ACIL, entered into the a set of agreements, collectively named as the “Variable Interest Entity or VIE Agreements,” pursuant to which the Company has contractual rights to control and operate the business of ACIL (the “VIE”). ACIL currently has insurance business and has been our VIE for our future business expansion and development in Hong Kong. ACIL has two wholly owned subsidiaries, namely Xian Ando Holdings Company Limited and Xian Ando Commercial Factoring Company Limited. We filed a Form 8-K on October 4, 2019.

The VIE Agreements are as follows:

1) Exclusive Business Cooperation Agreement: Pursuant to the Exclusive Business Cooperation Agreement, ADHG serves as the exclusive provider of financial support, technical support, consulting services and management services to ACIL. In consideration of such services, ACIL has agreed to pay a service fee to ADHG, which is based on the time of services rendered multiplied by the corresponding rate, plus amount of the services fees or ratio decided by the board of directors of ADHG. The Agreement has a term of 10 years but may be extended ADHG in its discretion.

2) Loan Agreement: Pursuant to the Loan Agreement, ADHG granted interest-free loans of Hong Kong Dollars Seventy Eight Thousand (“HK$78,000”), which is equivalent to United States Dollars Ten Thousand (“US$10,000”) to the shareholders of the ACIL for the sole purpose of increasing the registered capital of the ACIL. These loans are eliminated with the capital of ACIL during consolidation.

3) Share Pledge Agreement: Pursuant to the Share Pledge Agreement, the shareholders of ACIL pledged to ADHG a first security interest in all of their equity interests in ACIL to secure ACIL’s timely and complete payment and performance of its obligations under the Exclusive Business Cooperation Agreement. During the term of the Share Pledge Agreement, the pledgors agreed, among other things, not to transfer, place or permit the existence of any security interest or other encumbrance on their interest in ACIL without the prior written consent of ADHG. The pledge shall remain in effect until 10 years after the obligations under the business cooperation agreement will have been fulfilled. However, upon the full payment of the consulting and service fees under the Exclusive Business Cooperation Agreement and upon the termination of ACIL’s obligations under the Exclusive Business Cooperation Agreement, the Share Pledge Agreement shall be terminated and ADHG shall terminate this agreement as soon as reasonably practicable.

4) Power of Attorney: Pursuant to the Power of Attorney, Messrs. Lam Chi Kwong Leo, as the sole shareholder of ACIL, granted to the ADHG the right to (i) attend shareholders meetings of ACIL (ii) exercise all shareholder rights (including voting rights) with respect to such equity interests in ACIL and (iii) designate and appoint on behalf of such shareholders the legal representative, directors, supervisors, and other senior management members of ACIL. The Power of Attorney is irrevocable and is continuously valid from the date of execution of such Power of Attorney, so long as such persons remain shareholders of ACIL.

5) Exclusive Option Agreement: Pursuant to the Exclusive Option Agreement, the shareholders of ACIL granted to the ADHG an irrevocable and exclusive right and option to purchase all of their equity interests in ACIL. The purchase price shall be equal to the capital paid in by the shareholders, adjusted pro rata for the purchase of less than all of the equity interests. The Agreement is effective for a term of 10 years, and may be renewed at ADHG’s election.

Our principal executive offices are located at Room 1107, 11/F, Lippo Sun Plaza, 28 Canton Road, Tsim Sha Tsui, Kowloon, Hong Kong. Our telephone number is +852 23519122. We were incorporated under the laws of the State of Nevada on August 22, 2015. Our fiscal year end is September 30.

Results of Operation

For the three months period ended December 31, 2019 and 2018

Revenues

We have not generated any revenue for the three months ended December 31, 2019 and 2018.

General and administrative expenses

We incurred a total of $50,480 and $25,710 general and administrative expenses during the three months ended December 31, 2019 and 2018 respectively. The general and administrative expenses are mainly comprised of Form 10-Q review fee, consulting fee, legal fee, transfer agent fee and edgar filing fee. The increase of general and administrative expenses is due to increase in audit review fee and consulting fee.

Other income and expense

For the three months ended December 31, 2019, we have earned $8,474 interest income from the loan to Ando Credit Limited, at 12% per annum, while we have incurred $7,654 finance cost to the promissory notes issued at 10% per annum.

Net loss

We incurred a total net loss of $49,660 and $25,710 for the three months ended December 31, 2019 and 2018 respectively.

Liquidity and Capital Resources

Cash Used In Operating Activities

For the three months ended December 31, 2019 and 2018, the cash flows used in operating activities was $21,919 and $17,520 respectively, consists of net loss and change in assets and liabilities.

Cash Used In Financing Activities

For the three months ended December 31, 2019 and 2018, the cash flows provided by financial activities was $84,507 and $28,993 respectively, consists of proceeds from issuance of promissory note and advance to and from related party.

Off-balance Sheet Arrangements

We have no significant off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in our financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to our stockholders as of December 31, 2019.

Contractual Obligations

On February 1, 2019, the Company entered into a Note Purchase Agreement with an accredited related investor Lin Su Hui, our 5% shareholder. Pursuant to this agreement, the Company issued a promissory note to Lin Su Hui for $50,000, at 10% interest per annum, with a maturity date of February 6, 2020. Per the agreement, the note began to accrue interest 5 days after the effective date February 1, 2019. The interest on the note is to be paid monthly.

On November 28, 2019, the Company entered into a securities purchase with an accredited investor, Tsai Ming Hsiu (the “Lender”), pursuant to which the Company issued promissory note for an aggregate of $50,000, with an interest rate of 10% per annum. The Note is to be paid within one year beginning from November 28, 2019. The Note mature on November 28, 2020 (“Maturity Date”) and contain an auto renewal clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the Maturity Date.

In December 2019, the Company entered into several securities purchase agreements with a batch of accredited investors, pursuant to which the Company issued promissory notes for an aggregate of $1,070,000 (the “Outstanding Balance”), with an interest rate of 10% per annum (the “Note”). The Outstanding Balance of the Notes are to be paid within one year beginning from the effective dates of the notes (“Maturity Dates”). The Notes contain an auto renewal clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the Maturity Date.

In January 2020, the Company entered into several securities purchase agreements with a batch of accredited investors, pursuant to which the Company issued promissory notes for an aggregate of $260,000 (the “Outstanding Balance”), with an interest rate of 10% per annum (the “Note”). The Outstanding Balance of the Notes are to be paid within one year beginning from the effective dates of the notes (“Maturity Dates”). The Notes contain an auto renewal clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the Maturity Date.

Item 3. Quantitative and Qualitative Disclosures about Market Risk

~~Disclosure~~As ~~under~~a ~~this~~“smaller ~~section~~reporting company” as defined by Item 10 of Regulation S-K, the Company is not required ~~for~~to aprovide ~~smaller~~information ~~reporting~~required ~~company~~by this Item.

Item 4. Controls and Procedures

WeEvaluation ~~maintain disclosure controls and procedures that are designed to ensure that the information required to be disclosed in the reports that we file under the Securities Exchange Act~~ of ~~1934~~Disclosure ~~(the~~Controls ~~"Exchange Act") is recorded, processed, summarized~~ and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms, and that such information is accumulated and communicated to our management, including our President and Treasurer, as appropriate, to allow timely decisions regarding required disclosures. In designing and evaluating the disclosure controls and procedures, management recognized that any controls and procedures, no matter how well designed and operated, can only provide reasonable assurance of achieving the desired control objectives, and in reaching a reasonable level of assurance, management necessarily was required to apply its judgment in evaluating the cost-benefit relationship of possible controls and procedures.Procedures:

AsWe ~~required by SEC Rule 13a-15(b), we~~ carried out an evaluation, ~~under the supervision and with the participation~~ of ~~our management, including our President and Treasurer, of~~ the effectiveness of the design and operation of our disclosure controls and procedures (as ofdefined ~~the~~in ~~end~~Exchange ofAct ~~our~~Rules ~~third~~13a-15(e) ~~fiscal~~and ~~quarter~~15d-15(e)) ~~covered~~as byof ~~this~~December ~~report. Based on the foregoing~~31, ~~our~~2019. ~~President~~This ~~and~~evaluation ~~Treasurer~~was ~~concluded~~carried ~~that~~out ~~our~~under ~~disclosure~~the ~~controls~~supervision and ~~procedures~~with ~~were~~the ~~not~~participation ~~effective~~of atour ~~the~~Chief ~~reasonable~~Executive ~~assurance~~Officer ~~level~~and atour ~~June~~Chief ~~30,~~Operations ~~2019~~Officer. It ~~should~~Based beupon ~~noted~~ that ~~the~~evaluation, ~~design~~our ofChief ~~any~~Executive ~~system~~Officer ofand ~~controls~~Chief isOperations ~~based~~Officer inconcluded ~~part~~that, ~~upon~~as ~~certain assumptions about the likelihood~~ of ~~future~~December ~~events~~31, ~~and~~2019, ~~there~~our ~~can~~disclosure becontrols noand ~~assurance~~procedures ~~that~~were ~~any~~not ~~design~~effective ~~will~~due ~~succeed~~to inthe ~~achieving~~presence ~~its~~of ~~stated~~material ~~goals~~weaknesses ~~under~~in ~~all~~internal ~~potential~~control ~~future~~over ~~conditions,~~financial ~~regardless of how remote~~reporting.

~~Management'~~A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company’s ~~Remediation~~annual ~~Initiatives~~or interim financial statements will not be prevented or detected on a timely basis. Management has identified the following material weaknesses which have caused management to conclude that, as of December 31, 2019, our disclosure controls and procedures were not effective: (i) inadequate segregation of duties and effective risk assessment; and (ii) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements and application of both US GAAP and SEC guidelines.

InChanges anin ~~effort~~Internal toControl ~~remediate~~over ~~the~~Financial ~~identified material weaknesses and other deficiencies and enhance our internal controls, we plan to initiate the following series of measures once we have the financial resources to do so~~Reporting:

~~·We~~There ~~will~~were ~~create~~no achanges ~~position~~in toour ~~segregate~~internal ~~duties consistent with~~ control ~~objectives~~over ~~and~~financial ~~will~~reporting ~~increase~~during ~~our personnel resources and technical accounting expertise within~~ the ~~accounting~~quarter ~~function~~ending ~~when~~December ~~funds~~31, ~~are~~2019, ~~available~~that tohave ~~us.~~materially ~~And~~affected, ~~we plan to appoint one~~ or ~~more~~are ~~outside~~reasonably ~~directors~~likely to anmaterially ~~audit committee resulting in a fully functioning audit committee~~affect, ~~which~~our ~~will undertake the oversight in the establishment and monitoring of required~~ internal ~~controls~~control ~~and~~over ~~procedures,~~financial ~~such as reviewing and approving estimates and assumptions made by management when funds are available to us~~reporting.

~~·Management believes that the appointment of outside directors to a fully functioning audit committee, would remedy the lack of a functioning audit committee.~~ 17

Changes in Internal Control Over Financial Reporting

There were no changes in our internal controls over financial reporting that occurred during the period covered by this report, which were identified in connection with management’s evaluation required by paragraph (d) of Rules 13a-15 and 15d-15 under the Exchange Act, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

PART II OTHER INFORMATION

Item 1. Legal Proceedings

~~None~~We know of no materials, active or pending legal proceedings against us, nor are we involved as a plaintiff in any material proceedings or pending litigation. There are no proceedings in which any of our directors, officers or affiliates, or any beneficial shareholder are an adverse party or has a material interest adverse to us.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

None.

Item 3. Defaults Upon Senior Securities

None.

Item 4. Mine Safety Disclosures

Not applicable.

Item 5. Other Information

None.

Item 6. Exhibits

(a) Exhibits

Exhibit No.		Description
Exhibit 31.1		302 Certification - Lam Chi Kwong Leo
31.1		Rule 13(a)-14(a)/15(d)-14(a) Certification of principal executive officer.
Exhibit 32.1		906 Certification - Lam Chi Kwong Leo and Lee Hiu Lan
32.1		Section 1350 Certification of principal executive officer.

~~(b) Reports of Form 8-K~~18

SIGNATURES

InPursuant ~~accordance~~to ~~with~~the ~~Section~~requirements ~~13 or 15(d)~~ of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized~~, on the 14th day of August 2019~~.

ANDO HOLDINGS LTD.

	ANDO HOLDINGS LIMITED
	(Name of Registrant)

Date: February 13, 2020

	By:	/s/ Lam Chi Kwong Leo
	Title:	Chief Executive Officer, Director (Principal Executive Officer)

~~By: /s/ Lam Chi Kwong Leo~~19

Lam Chi Kwong Leo

Chief Executive Officer, President, Chairman and Director

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

Signature	Title	Date
/s/ Lam Chi Kwong Leo Lam Chi Kwong Leo	Chief Executive Officer, President, Chairman and Director	August 14, 2019
/s/ Lee Hiu Lan Lee Hiu Lan	Chief Financial Officer, Treasurer, Secretary and Director	August 14, 2019

Filing Compare · Ando Holdings Ltd.