NOTE 3 - RELATED PARTY TRANSACTIONS	6 Months Ended
Jun. 30, 2018
Related Party Transactions [Abstract]
NOTE 3 - RELATED PARTY TRANSACTIONS	NOTE 3 - RELATED-PARTY TRANSACTIONS For the three and six months ended June 30, 2018, the Company derived stem cell culturing and tissue handling technical assistance revenue and coordination revenue in the amount of $1,512,444 and $515,116, $2,616,195 and $896,628, respectively, from Helene Clinic which is fully owned by Takaaki Matsuoka, the sole director of the Company. For the three and six months ended June 30, 2017, the Company derived stem cell culturing and tissue handling technical assistance revenue and coordination revenue in the amount of $1,449,415 and $487,823, $2,155,467 and $619,236, respectively, from Helene Clinic which is fully owned by Takaaki Matsuoka, the sole director of the Company. For the three and six months ended June 30, 2018, the Company provided marketing and other services in the amount of $421,854 and $846,856 to six clinics which are fully owned or managed by Takaaki Matsuoka, the sole director of the Company. For the three and six months ended June 30, 2017, the Company provided marketing and other services in the amount of $40,638 and $80,102 to six clinics which are fully owned or managed by Takaaki Matsuoka, the sole director of the Company. For the three and six months ended June 30, 2018, the Company leased its equipment in the amount of $117,038 and $234,951 to six clinics which are fully owned or managed by Takaaki Matsuoka, the sole director of the Company. For the three and six months ended June 30, 2017, the Company leased its equipment in the amount of $100,880 and $219,835 to five clinics which are fully owned or managed by Takaaki Matsuoka, the sole director of the Company. As of June 30, 2018, the Company had a balance for accounts payable in the amount of $304,917 to Helene Clinic, which is fully owned by Takaaki Matsuoka, the sole director of the Company. As of December 31, 2017, the Company had a balance for accounts payable in the amount of $278,593 to Helene Clinic, which is fully owned by Takaaki Matsuoka, the sole director of the Company. As of June 30, 2018, the Company had a balance for accounts receivable in the amount of $509,117 from the Helene Clinic which is fully owned by Takaaki Matsuoka, the sole director of the Company. As of December 31, 2017, the Company had a balance for accounts receivable in the amount of $145,980 from the Helene Clinic, which is fully owned by Takaaki Matsuoka, the sole director of the Company. Management determined that the Company has no interest in any residual gains or losses of the related party clinics. Therefore, management determined that consolidation of these clinics was not required under the guidance of ASC 810-15 Variable Interest Entities. Throughout 2017 and through June 7, 2018, the Company’s office space was provided rent-free by Helene Clinic. On June 8, 2018 the Company changed the address of its principal executive offices from, 5-9-15-3F, 5-10-2 Minamiaoyama Minato-ku, Tokyo, 107-0062, Japan to the new, and current, address of 2nd Kuyo Building 2F 5-10-2 Minami Aoyama Minato-ku, Tokyo Japan. The Company rents its new office space from an unrelated third party. As of March 31, 2018, the Company had provided a short-term loan in the amount of $922,934 to Takaaki Matsuoka, CEO and director of the Company. Management determined this action is a violation of Sarbanes Oxley Section 402 and required him to repay the loan with an annual market interest rate of 8%. On May 31, 2018, the loan principal balance was repaid in full; however, the interest of $18,448 was still not paid as of June 30, 2018. Management expects to collect this interest payment by August 31, 2018. Also see PartⅠ, Item 4, and PartⅡ, item 5 below.

NOTE 3 - RELATED PARTY TRANSACTIONS

6 Months Ended

Jun. 30, 2018

NOTE 3 - RELATED-PARTY TRANSACTIONS

For the three and six months ended June 30, 2018, the Company derived stem cell culturing and tissue handling technical assistance revenue and coordination revenue in the amount of $1,512,444 and $515,116, $2,616,195 and $896,628, respectively, from Helene Clinic which is fully owned by Takaaki Matsuoka, the sole director of the Company.

For the three and six months ended June 30, 2017, the Company derived stem cell culturing and tissue handling technical assistance revenue and coordination revenue in the amount of $1,449,415 and $487,823, $2,155,467 and $619,236, respectively, from Helene Clinic which is fully owned by Takaaki Matsuoka, the sole director of the Company.

For the three and six months ended June 30, 2018, the Company provided marketing and other services in the amount of $421,854 and $846,856 to six clinics which are fully owned or managed by Takaaki Matsuoka, the sole director of the Company.

For the three and six months ended June 30, 2017, the Company provided marketing and other services in the amount of $40,638 and $80,102 to six clinics which are fully owned or managed by Takaaki Matsuoka, the sole director of the Company.

For the three and six months ended June 30, 2018, the Company leased its equipment in the amount of $117,038 and $234,951 to six clinics which are fully owned or managed by Takaaki Matsuoka, the sole director of the Company.

For the three and six months ended June 30, 2017, the Company leased its equipment in the amount of $100,880 and $219,835 to five clinics which are fully owned or managed by Takaaki Matsuoka, the sole director of the Company.

As of June 30, 2018, the Company had a balance for accounts payable in the amount of $304,917 to Helene Clinic, which is fully owned by Takaaki Matsuoka, the sole director of the Company. As of December 31, 2017, the Company had a balance for accounts payable in the amount of $278,593 to Helene Clinic, which is fully owned by Takaaki Matsuoka, the sole director of the Company.

As of June 30, 2018, the Company had a balance for accounts receivable in the amount of $509,117 from the Helene Clinic which is fully owned by Takaaki Matsuoka, the sole director of the Company. As of December 31, 2017, the Company had a balance for accounts receivable in the amount of $145,980 from the Helene Clinic, which is fully owned by Takaaki Matsuoka, the sole director of the Company.

Management determined that the Company has no interest in any residual gains or losses of the related party clinics. Therefore, management determined that consolidation of these clinics was not required under the guidance of ASC 810-15 Variable Interest Entities.

Throughout 2017 and through June 7, 2018, the Company’s office space was provided rent-free by Helene Clinic. On June 8, 2018 the Company changed the address of its principal executive offices from, 5-9-15-3F, 5-10-2 Minamiaoyama Minato-ku, Tokyo, 107-0062, Japan to the new, and current, address of 2nd Kuyo Building 2F 5-10-2 Minami Aoyama Minato-ku, Tokyo Japan. The Company rents its new office space from an unrelated third party.

As of March 31, 2018, the Company had provided a short-term loan in the amount of $922,934 to Takaaki Matsuoka, CEO and director of the Company. Management determined this action is a violation of Sarbanes Oxley Section 402 and required him to repay the loan with an annual market interest rate of 8%. On May 31, 2018, the loan principal balance was repaid in full; however, the interest of $18,448 was still not paid as of June 30, 2018. Management expects to collect this interest payment by August 31, 2018. Also see PartⅠ, Item 4, and PartⅡ, item 5 below.

Stemcell Holdings, Inc. 10-Q