v3.21.1

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (Unaudited)
Revenue, net	$ 162,887	$ 117,900
Cost of revenue	(81,682)	(87,947)
Gross profit	81,205	29,953
Operating expenses:
General and administrative expenses	(8,509)	(16,443)
Total operating expenses	(8,509)	(16,443)
INCOME BEFORE INCOME TAXES	72,696	13,510
Income tax expenses	319	0
NET INCOME	73,015	13,510
Other comprehensive loss:
Foreign currency adjustment loss	(7,757)	(17,977)
COMPREHENSIVE INCOME (LOSS)	$ 65,258	$ (4,467)
Net income per share - Basic and Diluted	$ 0.01	$ 0.00
Weighted average common shares outstanding - Basic and Diluted	10,889,119	10,121,873

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=118930883&loc=d3e557-108580

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1B
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669625-108580

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669619-108580

Fovea Jewelry Holdings Ltd. 10-Q