UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-K

~~[X] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15~~(d)Mark ~~OF THE SECURITIES EXCHANGE ACT OF 1934~~One)

~~FOR THE~~☒ ~~FISCAL~~ANNUAL ~~YEAR~~REPORT ~~ENDED~~UNDER ~~March~~SECTION ~~31,~~13 ~~2017~~OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

ORFor the fiscal year ended March 31, 2018

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

~~For~~☐ ~~the~~TRANSITION ~~transition~~REPORT ~~period~~UNDER ~~from to~~SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT 1934

~~COMMISSION~~For ~~FILE~~the ~~NUMBER: 333-198615~~transition period from ______to______

~~ASIA TRAINING~~Commission ~~INSTITUTE,~~file ~~INC.~~number: 333-198615

(Exact name of ~~registrant~~ Company as specified in its charter)

Nevada		47-1100063
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)
(State or Other Jurisdiction of		(I.R.S. Employer
1108 S. #107Baldwin Ave., Arcadia, CA 91007		91007
Incorporation or Organization)		Identification No.)
(Company Mailing Address)		(Zip Code)

N/A




Room A, 16/F, Winbase Centre, 208 Queen's Road Central, Sheung Wan, Hong Kong		N/A
(Address of Principal Executive Offices)		(Zip Code)

~~(Former~~Company's ~~name~~telephone ifnumber, ~~changed~~including ~~since~~area ~~last report)~~code: 86-852-2350-1928

~~Registrant’s~~Securities ~~telephone~~registered ~~number,~~pursuant ~~including~~to ~~area~~Section ~~code:~~ 12(~~562~~b) ~~273-5357~~of the Act: None

Securities ~~to be~~ registered ~~under~~pursuant to Section 12 (bg) of the Act: ~~None~~

~~Securities~~Common toStock, bepar ~~registered~~value ~~under~~$0.001 ~~Section 12(g)~~per ~~of the Exchange Act: None~~ share

	Title of each class		Name of each exchange on which traded
	Common Stock, $.001		OTC Marketplace

(Title of class)

Indicate by check mark if the ~~registrant~~ Company is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☐ No ☒

[Indicate ]by check mark if the Company is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ~~[X]~~☐ No ☒

Indicate by check mark ifwhether the ~~registrant is~~Company ~~not~~(1) ~~required~~has tofiled ~~file~~all reports ~~pursuant~~required to be filed by Section 13 or ~~Section~~ 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the Company was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

[Indicate ]by check mark whether the Company has submitted electronically and posted on its corporate web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (Section 232.405) during the preceding 12 months. Yes ~~[X]~~☒ No ☐

Indicate by check mark ~~whether~~if ~~the~~disclosure ~~registrant (1)~~of ~~has~~delinquent ~~filed~~filers ~~all~~pursuant ~~reports required~~ to beItem ~~filed~~405 byof ~~Section~~Regulation 13S-K oris ~~15(d)~~not ofcontained ~~the~~herein, ~~Securities~~and ~~Exchange~~will ~~Act~~not ofbe ~~1934~~contained, ~~during~~to the ~~preceding 12~~best ~~months~~of ~~(or~~Company's ~~for~~knowledge, ~~such~~in ~~shorter~~definitive ~~period~~proxy ~~that~~or ~~the~~information ~~registrant~~statements ~~was~~incorporated ~~required~~by toreference ~~file~~in ~~such~~Part ~~reports),~~III ~~and~~of ~~(2)~~this ~~has~~Form ~~been~~10-K ~~subject~~or toany ~~such filing~~amendment ~~requirements~~to ~~for~~this ~~the~~Form ~~past 90 days~~10-K. ☒

~~[X]~~Indicate ~~Yes~~by [check ]mark Nowhether the Company is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definitions of "large accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act. (Check one):

~~Indicate~~Large byaccelerated ~~check~~filer ~~mark~~☐ ~~whether~~Accelerated ~~the~~filer ~~registrant has~~☐ ~~submitted~~Non-accelerated ~~electronically~~filer ~~and~~☐ ~~posted~~(Do onnot ~~its~~check ~~corporate Web site,~~ if ~~any,~~a ~~every~~smaller ~~Interactive~~reporting ~~Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter~~company) ~~during~~Smaller ~~the~~reporting ~~preceding~~company 12☒ ~~months~~Emerging ~~(or~~growth ~~for~~company ~~such shorter period that the registrant was required to submit and post such files).~~☒

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

~~Indicate~~If byan ~~check~~emerging ~~mark~~growth ifcompany, ~~disclosure~~indicate ~~of delinquent~~by ~~filers~~check ~~pursuant~~mark toif ~~Item~~the ~~405~~registrant ofhas ~~Regulation~~elected ~~S-K (§ 229.405 of this chapter) is~~ not ~~contained~~to ~~herein,~~use ~~and~~the ~~will~~extended ~~not be~~transition ~~contained,~~period tofor ~~the~~complying ~~best~~with ofany ~~registrant’s~~new ~~knowledge,~~or inrevised ~~definitive~~financial ~~proxy~~accounting orstandards ~~information~~provided ~~statements~~pursuant ~~incorporated~~to bySection ~~reference in~~13(a) ~~Part III~~ of ~~this~~the ~~Form~~Exchange ~~10-K or any amendment to this Form 10-K~~Act.

[☒ ]

~~Indicate~~As byof ~~check~~June ~~mark~~27, ~~whether~~2018 ~~the~~there ~~registrant is~~were a1,412,000 ~~large~~shares ~~accelerated~~of ~~filer~~company's common stock, anpar ~~accelerated~~value ~~filer~~$0.001 per share, oroutstanding. aAs ~~non-accelerated~~of ~~filer~~the orlast abusiness ~~small~~day ~~reporting~~of ~~company.~~the ~~See~~registrant’s ~~definition~~most ~~of large~~recently ~~accelerated~~completed ~~filer~~fiscal quarter, ~~accelerated~~there ~~filer~~was ~~and~~no ~~small~~active ~~reporting~~public ~~company~~trading inmarket ~~Rule~~of ~~12b-2~~our shares of ~~the~~common ~~Securities~~stock ~~Exchange~~on ~~Act~~the ofOTC ~~1934~~Pink.

~~Large accelerated filer [ ] Accelerated filer [ ] Non-accelerated filer [ ] Smaller reporting company [X]~~1

~~Indicate~~TABLE byOF ~~check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).~~CONTENTS

[X] Yes [ ] No


PART I
Item 1.	Business.	3

PART II
Item 5.	Market For Company's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.	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.	6
Item 8.	Financial Statements and Supplementary Data.	6
Item 9.	Changes in and Disagreements With Accountants on Accounting and Financial Disclosure.	13
Item 9A.	Controls and Procedures.	13
Item 9B.	Other Information.	13

PART III
Item 10.	Directors, Executive Officers and Corporate Governance.	14
Item 11.	Executive Compensation.	15
Item 12.	Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.	16
Item 13.	Certain Relationships and Related Transactions, and Director Independence.	16
Item 14.	Principal Accountant Fees and Services.	16

PART IV
Item 15.	Exhibits and Financial Statement Schedules.	17

The aggregate market value of the common stock of the Registrant held by non-affiliates as of September 30, 2016, the last business day of the Registrant’s most recently completed second fiscal quarter, was $144,200. 2

As of June 29, 2017 there were 19,412,000 shares of the Registrant’s common stock, par value $0.001 per share, issued and outstanding.

Table of Contents

ASIA TRAINING INSTITUTE, INC.

TABLE OF CONTENTS ON FORM 10-K

		Page
PART I
Item 1	Business	1
Item 1A	Risk Factors	4
Item 1B	Unresolved Staff Comments	7
Item 2	Properties	7
Item 3	Legal Proceedings	7
Item 4	Mine Safety Disclosures	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	9
Item 7	Management’s Discussion and Analysis of Financial Condition and Results of Operations	9
Item 7A	Quantitative and Qualitative Disclosures About Market Risk	10
Item 8	Financial Statements and Supplementary Data	F1-F10
Item 9	Changes in and Disagreements With Accountants on Accounting and Financial Disclosure	11
Item 9A	Controls and Procedures	11
Item 9B	Other Information	12
PART III
Item 10	Directors, Executive Officers and Corporate Governance	13
Item 11	Executive Compensation	14
Item 12	Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters	15
Item 13	Certain Relationships and Related Transactions, and Director Independence	15
Item 14	Principal Accountant Fees and Services	16
PART IV
Item 15	Exhibits, Financial Statement Schedules	17

Table of Contents

Special Note Regarding Forward-Looking Statements

There are statements in this Annual Report that are not historical facts. These “forward-looking statements” can be identified by use of terminology such as “believe,” “hope,” “may,” “anticipate,” “should,” “intend,” “plan,” “will,” “expect,” “estimate,” “project,” “positioned,” “strategy” and similar expressions. You should be aware that these forward-looking statements are subject to risks and uncertainties that are beyond our control. For a discussion of these risks, you should read this entire Annual Report carefully, especially the risks discussed under “Risk Factors.” Although management believes that the assumptions underlying the forward-looking statements included in this Annual Report are reasonable, they do not guarantee our future performance, and actual results could differ from those contemplated by these forward looking statements. The assumptions used for purposes of the forward-looking statements specified in the following information represent estimates of future events and are subject to uncertainty as to possible changes in economic, legislative, industry, and other circumstances. As a result, the identification and interpretation of data and other information and their use in developing and selecting assumptions from and among reasonable alternatives require the exercise of judgment. To the extent that the assumed events do not occur, the outcome may vary substantially from anticipated or projected results, and, accordingly, no opinion is expressed on the achievability of those forward-looking statements. In the light of these risks and uncertainties, there can be no assurance that the results and events contemplated by the forward-looking statements contained in this Annual Report will in fact transpire. You are cautioned not to place undue reliance on these forward-looking statements, which speak only as of their dates. We do not undertake any obligation to update or revise any forward-looking statements.

PART I

~~ITEM~~Item 1. ~~BUSINESS~~Business.

~~Asia~~Po ~~Training~~Yuen ~~Institute, Inc.,~~Cultural aHoldings ~~Nevada~~(Hong ~~corporation,~~Kong) ~~(“ATI~~Co.,” Ltd. (the “Company,”) ~~the~~was ~~“Registrant,”~~incorporated ~~“we,”~~in ~~“us,” or~~the ~~“our”)~~State ~~was~~of ~~incorporated~~Nevada on May 14, 2014 under the name “WeWearables, Inc.” Our principal executive offices are located at Room A, 16/F, Winbase Centre, 208 Queen’s Road Central Hong Kong. Our phone number is 852-2350-1928.

AsThe ~~previously~~Company ~~described in~~does ~~the~~not ~~Company’s~~currently ~~Current~~have ~~Report~~an onoperating ~~Form~~business ~~8-K~~and ~~filed~~has onlimited ~~February~~financial ~~17,~~resources. ~~2016,~~The inCompany ~~February~~has ~~2016,~~not ~~the~~established ~~following~~a ~~events~~source ~~occurred:~~of equity or debt financing.

1. The ~~former~~Company ~~sole~~is ~~director~~seeking ~~and~~to ~~officer~~acquire, ofthrough ~~the~~a ~~Company~~merger, ~~Thomas~~capital ~~Chen~~stock exchange, ~~sold~~asset ~~his 17~~acquisition,~~000,000~~ ~~shares of the Company’s common~~ stock ~~(“Shares”)~~purchase, toreorganization, ~~Chien~~exchangeable ~~Heng~~share ~~“George”~~transaction ~~Chiang,~~or ~~and two~~ other ~~stockholders~~similar ofbusiness ~~the~~transaction ~~Company~~with ~~sold~~one aor ~~total~~more ofoperating ~~2,000,000~~businesses ~~Shares~~or toassets ~~Mr.~~that ~~Chiang.~~we ~~The~~have ~~aggregate~~not ~~purchase~~yet ~~price for all of the Shares sold to Mr~~identified. ~~Chiang was $300,000.~~

2.At ~~Prior~~present, towe ~~such~~have ~~sales,~~no Mremployees. ~~Chen~~Our ~~owned~~officers ~~a majority of the Company’s Shares~~ and ~~was~~directors ~~the~~are ~~Company’s~~listed ~~sole director and officer~~below.

3. Mr. Chen resigned his positions in connection with the sale of his Shares and appointed Mr. Chiang as the Company’s sole director and officer.


Name	Age	Position
Kwok Yuen Luk	40	President, Chief Executive Officer, Director
Peter Tong	63	Chief Financial Officer, Treasurer, Secretary and Director
Cheuk Yi Cheung	44	Chairman of the Board of Directors, Director
Kai Ming Tai	46	Director
Sai Cheung Wong	59	Director
Donna Fung Yee Chung	60	Director

4.Business ~~As a result~~ of ~~his purchase, Mr. Chiang beneficially owns approximately 98% of the issued and outstanding Shares.~~Issuer

5The Company, based on proposed business activities, is a "blank check" company. ~~Following~~The U.S. Securities and Exchange Commission (the ~~closing~~"SEC") defines those companies as "any development stage company that is issuing a penny stock, within the meaning of Section 3(a)(51) of the ~~transactions~~Securities ~~described~~Exchange ~~above~~Act of 1934, as amended (the ~~Company~~"Exchange ~~changed~~Act"), and that has no specific business plan or purpose, or has indicated that its ~~name~~business plan is to ~~Asia~~merge ~~Training~~with ~~Institute~~an unidentified company or companies." Under SEC Rule 12b-2 under the Exchange Act, ~~Inc~~the Company also qualifies as a "shell company," because it has no or nominal assets (other than cash) and no or nominal operations. Many states have enacted statutes, rules and regulations limiting the sale of securities of "blank check" companies in their respective jurisdictions. Management does not intend to undertake any efforts to cause a market to develop in our securities, either debt or equity, until we have successfully concluded a business combination. The Company intends to comply with the periodic reporting requirements of the Exchange Act for so long as it is subject to those requirements.

The Company ~~has~~was noorganized ~~operating business~~as ~~and~~a ~~has~~vehicle ~~limited~~to ~~financial~~investigate ~~resources. The~~and, ~~Company~~if ~~has~~such ~~not~~investigation ~~established~~warrants, acquire a ~~source~~target ofcompany ~~equity~~ or ~~debt~~business ~~financing. Our financial~~seeking ~~statements~~the ~~include~~perceived advantages of being a ~~note~~publicly ~~emphasizing~~held ~~the~~corporation. ~~uncertainty~~The ofCompany's ~~our~~principal ~~ability~~business is to ~~remain~~achieve aslong-term growth potential through a ~~going~~combination ~~concern~~with a business rather than immediate, short-term earnings.

~~After~~The ~~the~~analysis ~~sale~~ of ~~the~~new ~~Shares, the Company changed its~~ business ~~focus~~opportunities ~~from~~will ~~marketing~~be ~~and~~undertaken ~~distribution~~by ~~for~~or under the ~~next~~supervision ~~generation~~ of ~~wearable health and wellness devices as previously described in~~ the Company’'s ~~filings with the Securities and Exchange Commission (“SEC”)~~officers. ~~The Company’s~~ ~~current~~As ~~business~~of ~~strategy~~the isdate toof ~~investigate~~this ~~and,~~Annual ~~if such investigation warrants~~Report, ~~acquire~~the aCompany ~~target~~has ~~operating~~not ~~company or~~entered ~~business~~into ~~seeking~~any ~~the~~agreement ~~perceived~~with ~~advantages~~any ofparty ~~being~~regarding aacquisition ~~publicly~~opportunities ~~held~~for ~~corporation~~the Company. The Company’s ~~principal~~has ~~business objective~~unrestricted ~~for~~flexibility ~~the~~in ~~next~~seeking, ~~twelve~~analyzing ~~months~~ and ~~beyond~~participating ~~such~~in ~~time will be to achieve long-term growth~~ potential ~~through a combination with an operating~~ business ~~rather than immediate, short-term earnings~~opportunities. ~~The~~ ~~Company~~In ~~will not restrict~~ its ~~potential~~efforts ~~candidate target companies~~ to ~~any~~analyze ~~specific~~potential ~~business,~~acquisition ~~industry or geographical location and~~targets, ~~thus, may acquire any type of business. However,~~ the Company ~~currently intends~~will toconsider ~~focus~~the onfollowing ~~finding~~kinds anof ~~operating business with significant operations in Asia.~~factors:

~~-1-~~● Potential for growth, indicated by new technology, anticipated market expansion or new products;

~~Table~~● Competitive position as compared to other firms of ~~Contents~~similar size and experience within the industry segment as well as within the industry as a whole;

~~Under~~● ~~SEC~~Strength ~~Rule~~and ~~12b-2~~diversity ~~under the Securities Exchange Act~~ of ~~1934~~management, aseither amended (the “Exchange Act”), the Company qualifies as a “shell company” because it has no or nominal assets (other than cash) and no or nominal operations. Management does not intend to undertake any efforts to cause a market to develop in ~~the~~place ~~Company’s securities, either debt~~ or ~~equity,~~scheduled ~~until the Company has successfully concluded a business combination. The Company intends to comply with the periodic reporting requirements of the Exchange Act~~ for ~~so long as it is subject to those requirements.~~recruitment;

~~The~~● ~~analysis~~Capital ofrequirements ~~new~~and ~~business opportunities~~anticipated ~~will~~availability ~~be undertaken by or under the supervision~~ of ~~the~~required ~~management~~funds offrom the Company~~. The~~, ~~Company~~from ~~has unrestricted flexibility in seeking~~operations, ~~analyzing~~through ~~and~~the ~~participating~~sale inof ~~potential~~additional ~~business~~securities, ~~opportunities~~through injoint ~~that~~ventures itor ~~may~~similar ~~seek~~arrangements ~~out a target company in any business, industry~~ or ~~geographical~~from ~~location. In~~other ~~its efforts to analyze potential acquisition targets, the Company will consider the following kinds of factors:~~sources;

~~(a)~~● ~~potential~~The ~~for~~extent ~~growth,~~to ~~indicated~~which bythe ~~new~~business ~~technology,~~opportunity ~~anticipated~~can ~~market~~be ~~expansion or new products~~advanced;

~~(b)~~● ~~competitive~~The ~~position~~accessibility ~~as compared to other firms~~ of ~~similar~~required ~~size~~management ~~and~~expertise, ~~experience~~personnel, ~~within~~raw ~~the~~materials, ~~industry~~services, ~~segment~~professional asassistance ~~well~~and asother ~~within~~required ~~the industry as a whole~~items; and

~~(c)~~● ~~strength~~Other ~~and~~relevant ~~diversity of management, either in place or scheduled for recruitment;~~factors.

~~(d)~~In ~~capital~~applying ~~requirements~~the ~~and~~foregoing ~~anticipated~~criteria, ~~availability~~no one of ~~required~~which ~~funds~~will be controlling, management will attempt to beanalyze ~~provided~~all byfactors ~~the~~and ~~Company~~circumstances orand ~~from~~make ~~operations~~a determination based upon reasonable investigative measures and available data. Potentially available acquisition opportunities may occur in many different industries, ~~through~~and at various stages of development, all of which will make the ~~sale~~task of ~~additional~~comparative ~~securities~~investigation and analysis of such business opportunities extremely difficult and complex. Due to the Company's lack of capital to fund the investigation, ~~through~~the ~~joint~~Company ~~ventures~~may not discover or ~~similar~~adequately ~~arrangements~~evaluate oradverse ~~from~~facts about the business to be acquired. In addition, we will be competing against other ~~sources;~~entities that possess greater financial, technical and managerial capabilities for identifying and completing business combinations. In evaluating a prospective business combination, we will conduct as extensive a due diligence review of potential targets as possible given the lack of information that may be available regarding private companies, our limited personnel and financial resources.

~~(e)~~We expect that our due diligence will encompass, among other things, meetings with the ~~cost~~target business's incumbent management and inspection of ~~participation~~its byfacilities, ~~the~~as ~~Company~~necessary, as ~~compared~~well as a review of financial and other information which is made available to us. This due diligence review will be conducted either by our management or by unaffiliated third parties we may engage. Our lack of funds and the ~~perceived~~lack ~~tangible~~of full-time management will likely make it impracticable to conduct a complete and ~~intangible~~exhaustive ~~values~~investigation and ~~potentials;~~analysis of a target business before we consummate a business combination. Management decisions, therefore, will likely be made without detailed feasibility studies, independent analysis, market surveys and the like which, if we had more funds available to us, would be desirable. We will be particularly dependent in making decisions upon information provided by the promoters, owners, sponsors or other associated with the target business seeking our participation.

~~(f)~~The ~~the~~time ~~extent~~and costs required to ~~which~~select ~~the~~and evaluate a target business ~~opportunity~~and ~~can~~to structure and complete a business combination cannot presently be ~~advanced;~~ascertained with any degree of certainty. Any costs incurred with respect to the indemnification and evaluation of a prospective business combination that is not ultimately completed will result in a loss to us.

~~(g)~~Additionally, the ~~accessibility~~Company is in a highly competitive market for a small number of ~~required~~business ~~management~~opportunities ~~expertise~~which could reduce the likelihood of consummating a successful business combination. We are, ~~personnel~~and will continue to be, ~~raw~~an ~~materials~~insignificant participant in the business of seeking mergers with, ~~services~~joint ventures with and acquisitions of small private and public entities. A large number of established and well-financed entities, ~~professional~~including ~~assistance~~small public companies and ~~other~~venture ~~required~~capital ~~items~~firms, are active in mergers and acquisitions of companies that may be desirable target candidates for us. Nearly all these entities have significantly greater financial resources, technical expertise and managerial capabilities than we do; consequently, we will be at a competitive disadvantage in identifying possible business opportunities and successfully completing a business combination. These competitive factors may reduce the likelihood of our identifying and consummating a successful business combination.

~~(h)~~Form ~~other~~of ~~relevant factors.~~Acquisition

In applying the foregoing criteria, no one of which will be controlling, management will attempt to analyze all factors and circumstances and make a determination based upon reasonable investigative measures and available data. Potentially available business opportunities may occur in many different industries, and at various stages of development, all of which will make the task of comparative investigation and analysis of such business opportunities extremely difficult and complex. Due to the Company’s limited capital available for investigation, the Company may not discover or adequately evaluate adverse facts about the opportunity to be acquired. In addition, the Company will be competing against other entities that possess greater financial, technical and managerial capabilities for identifying and completing business combinations. In evaluating a prospective business combination, the Company will conduct as extensive a due diligence review of potential targets as reasonably practicable given the lack of information which may be available regarding private companies, the Company’s limited personnel and financial resources and the inexperience of its management with respect to such activities. The Company expects that its due diligence will encompass, among other things, meetings with the target business’s incumbent management and inspection of its facilities, as necessary, as well as a review of financial and other information which is made available to it. This due diligence review will be conducted either by the Company’s management or by unaffiliated third parties it may engage, including but not limited to attorneys, accountants, consultants or other such professionals.

-2-

Table of Contents

Form of Potential Business Combination

The manner in which the Company participates in an opportunity will depend upon the nature of the opportunity, the respective needs and desires of the Company and the promoters of the opportunity, and the relative negotiating strength of the Company and such promoters.

It is likely that the Company will acquire its participation in a business opportunity through the issuance of common stock or other securities of the Company. Although the terms of any such transaction cannot be predicted, it should be noted that in certain circumstances the criteria for determining whether or not an acquisition is a so-called “tax free” reorganization under Section 368(a)(1) of the Internal Revenue Code of 1986, as amended (the “Code”), depends upon whether the owners of the acquired business own 80% or more of the voting stock of the surviving entity. If a transaction were structured to take advantage of these provisions rather than other “tax free” provisions provided under the Code, all prior stockholders of the Company would in such circumstances retain 20% or less of the total issued and outstanding shares of the surviving entity. Under other circumstances, depending upon the relative negotiating strength of the parties, prior stockholders of the Company may retain substantially less than 20% of the total issued and outstanding shares of the surviving entity. This could result in substantial additional dilution to the equity of those who were stockholders of the Company prior to a business combination with an operating entity.3

~~The~~It ~~present~~is ~~stockholders of~~likely that the Company ~~may~~will ~~not~~acquire ~~have~~its ~~control~~participation ofin a ~~majority~~business ofopportunity through the ~~voting~~issuance of Common Stock or other securities of the Company. ~~following~~Although the terms of any such transaction cannot be predicted, it should be noted that in certain circumstances the criteria for determining whether or not an acquisition is a so-called "tax free" reorganization ~~transaction. As part~~under Section 368(a)(1) of ~~such~~the Internal Revenue Code of 1986, as amended (the "Code") depends upon whether the owners of the acquired business own 80% or more of the voting stock of the surviving entity. If a transaction were structured to take advantage of these provisions rather than other "tax free" provisions provided under the Code, all prior stockholders would in such circumstances retain 20% or less of the ~~Company’s~~total ~~sole~~issued ~~director~~and outstanding shares of the surviving entity. Under other circumstances, depending upon the relative negotiating strength of the parties, prior stockholders may ~~resign~~retain substantially less than 20% of the total issued and ~~one~~outstanding orshares ~~more~~of ~~new~~the ~~directors~~surviving ~~may~~entity. beThis ~~appointed~~could ~~without any~~result ~~vote~~in bysubstantial additional dilution to the equity of those who were stockholders of the Company prior to such reorganization.

In The ~~the~~Company ~~case~~does ofnot aintend ~~business combination,~~to ~~the~~supply ~~transaction~~disclosure ~~may~~to bestockholders ~~accomplished~~concerning ~~upon~~a ~~the~~target ~~sole~~company ~~determination~~prior to the consummation of ~~management~~a ~~without~~business ~~any~~combination ~~vote~~transaction, orunless ~~approval~~required by ~~stockholders~~applicable law or regulation. In the ~~case~~event ofa proposed business combination involves a ~~statutory~~change ~~merger~~in ormajority ~~consolidation~~of ~~directly~~directors ~~involving~~of the Company without stockholder approval, itthe Company will ~~may~~file beand ~~approved~~provide byto ~~the~~stockholders ~~Company’s majority~~a ~~stockholder~~Schedule ~~without~~14F-1, ~~calling~~which ashall ~~stockholders’~~include, ~~meeting~~information concerning the target company, as required. The ~~necessity~~Company towill ~~obtain~~file ~~such~~a ~~stockholder~~current ~~approval could~~report ~~result~~on inForm ~~delay~~8-K, ~~and~~as ~~additional~~required, ~~expense~~within infour ~~the~~business ~~consummation~~days of ~~any~~a ~~proposed~~business ~~transaction~~combination ~~and~~which ~~may~~results ~~also~~in ~~give~~the ~~rise~~Company ceasing to ~~certain appraisal~~be ~~rights~~a toshell ~~dissenting stockholders~~company. ~~Most~~ ~~likely,~~Such ~~management~~Form 8-K will ~~seek~~include tocomplete ~~structure~~disclosure ~~any~~of ~~such~~the ~~transaction~~target ~~so as~~company, ~~not~~including toaudited ~~require~~financial ~~stockholder approval~~statements.

ItThe ispresent ~~anticipated~~stockholders ~~that the investigation~~ of ~~specific business opportunities and~~ the ~~negotiation,~~Company ~~drafting~~may ~~and~~not ~~execution~~have ofcontrol relevant agreements, disclosure documents and other instruments will require substantial management time and attention and substantial cost for accountants, attorneys and others. The costs that will be incurred are difficult to determine at this time as the costs are expected to be tied to the amount of ~~time it takes to identify and complete~~ a ~~business~~majority ~~combination~~of ~~transaction as well as~~ the ~~specific~~voting ~~factors related~~securities ~~to the business combination target that is chosen, including such factors as the location, size and complexity~~ of the ~~business~~ ofCompany ~~the~~following ~~target company. If~~ a ~~decision~~reorganization istransaction. ~~made~~As ~~not~~part toof ~~participate~~such in a ~~specific business opportunity~~transaction, ~~the~~all ~~costs theretofore~~or ~~incurred in the related investigation might not be recoverable. Furthermore, even if an agreement is reached for the participation in~~ a ~~specific~~majority ~~business~~of ~~opportunity,~~ the ~~failure~~Company's todirectors ~~consummate that transaction~~ may ~~result~~resign inand ~~the~~one ~~loss~~or ~~to the~~more ~~Company~~new ofdirectors ~~the~~may ~~related~~be ~~costs~~appointed ~~incurred. The~~without ~~Company~~any ~~has~~vote ~~not~~by ~~established a timeline with respect to~~ the ~~identification of a business combination target~~stockholders.

~~Competition~~The Company intends to search for a business combination by contacting various sources including, but not limited to, our affiliates, lenders, investment banking firms, private equity funds, consultants and attorneys. The approximate number of persons or entities that will be contacted is unknown and dependent on whether any opportunities are presented by the sources that we contact. It is anticipated that the investigation of specific business opportunities and the negotiation, drafting and execution of relevant agreements, disclosure documents and other instruments will require substantial management time and attention and substantial cost for accountants, attorneys and others. If a decision is made not to participate in a specific business opportunity, the costs theretofore incurred in the related investigation might not be recoverable. Furthermore, even if an agreement is reached for the participation in a specific business opportunity, the failure to consummate that transaction may result in the loss to the Company of the related costs incurred.

~~The~~We ~~Company~~presently ~~will~~have ~~face~~no ~~substantial competition~~employees apart from ~~other~~our ~~shell~~management. ~~companies~~Our ~~seeking~~officers aand ~~potential~~directors ~~business~~are ~~combination~~engaged ~~with~~in aoutside ~~private~~business ~~company~~activities ~~that~~on ~~may~~a befull-time ~~looking~~basis. ~~for the~~Our ~~perceived~~officers ~~advantages~~and ofdirectors ~~being~~anticipate athat ~~publicly~~they ~~held~~will ~~corporation. The~~devote ~~Company~~very ~~will~~limited betime into aour ~~highly~~business ~~competitive~~until ~~market~~the ~~for a~~acquisition ~~small~~of ~~number~~a ofsuccessful business ~~opportunities~~opportunity ~~which~~has ~~could~~been ~~reduce~~identified. ~~the~~The ~~likelihood~~specific amount of ~~consummating~~time athat ~~successful~~management ~~business~~will ~~combination. A large~~devote ~~number~~to ofthe ~~established~~Company ~~and~~may ~~well-financed~~vary ~~entities,~~from ~~including~~week ~~small~~to ~~public~~week ~~companies~~or ~~and~~even ~~venture~~day ~~capital~~to ~~firms~~day, ~~are~~and ~~active in~~therefore ~~mergers~~the ~~and~~specific ~~acquisitions~~amount of ~~companies~~time that ~~may~~management bewill ~~desirable~~devote ~~target~~to ~~candidates for~~ the Company~~. Nearly~~ ~~all~~on ~~these entities~~a ~~have~~weekly ~~significantly~~basis ~~greater~~cannot ~~financial~~be ~~resources,~~ascertained ~~technical~~with ~~expertise~~any ~~and~~level ~~managerial~~of ~~capabilities~~certainty. ~~than~~In ~~the~~all ~~Company does; consequently~~cases, ~~the~~management ~~Company~~intends ~~will~~to bespend atas amuch ~~competitive~~time ~~disadvantage~~as inis ~~identifying~~necessary ~~possible~~to ~~business~~exercise ~~opportunities~~its ~~and~~fiduciary ~~successfully completing~~duties aas ~~business~~officers ~~combination. These~~and ~~competitive~~directors ~~factors may reduce the likelihood~~ of the Company ~~identifying and consummating a successful business combination~~.

~~-3-~~Item 5. Market for Registrants' Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities

~~Table~~Market ~~of Contents~~Information.

~~Employees~~There is no established public trading market for our Common Stock.

The Company presently has no employees. Its officers and sole director are engaged in outside business activities and anticipate that they will devote to the business very limited time until the acquisition of a successful business opportunity has been identified. The specific amount of time that management will devote to the Company may vary from week to week or even day to day, and, therefore, the specific amount of time that management will devote to the Company on a weekly basis cannot be ascertained with any level of certainty. In all cases, management intends to spend as much time as is necessary to exercise its fiduciary duties as officers and as the director of the Company and believe that they will be able to devote the time required to consummate a business combination transaction as necessary. The Company expects no significant changes in the number of its employees other than such changes, if any, in connection with a business combination.

Reports to Security Holders

(1) To the extent required by federal and state law, the Company will deliver an annual report to security holders.

(2) The Company will file reports with the SEC. The Company will be a reporting company and will comply with the requirements of the Exchange Act.

(3) The public may read and copy any materials the Company files with the SEC at the SEC’s Public Reference Room at 100 F. Street, N.E., Washington, D.C. 20549. The public may obtain information on the operation of the Public Reference Room by calling the SEC at 1-800-SEC-0330. Additionally, the SEC maintains an Internet site that contains reports, proxy and information statements, and other information regarding issuers that file electronically with the SEC, which can be found at http://www.sec.gov.

ITEM 1A. RISK FACTORS

An investment in the Company is highly speculative in nature and involves an extremely high degree of risk. If any of the following risk were to occur, then our business, financial condition, results of operations and/or prospects could be materially adversely affected. If that happens, the market price of our common stock, if any, could decline, and investors could lose all or part of their investment.

Risks Related to Our Company

We have virtually no financial resources. Our independent accountants’ report includes an explanatory paragraph stating that there is substantial doubt about our ability to continue as a going concern.

We are a company currently with no operating business and have virtually no financial resources. Our independent accountants included an explanatory paragraph in their opinion on our financial statements as of and for the year ended March 31, 2017 that states that the Company’s lack of revenues and financial resources, among other conditions, raise substantial doubt about our ability to continue as a going concern. We may seek additional financing. The financing sought may be in the form of equity or debt financing from various sources as yet unidentified. No assurances can be given that we will generate sufficient revenue or obtain the necessary financing to continue as a going concern.

We do not have a formal agreement with our President to fund the Company’s working capital needs; however our President’s current plan is to do the majority of the work on his own without cash compensation while he seeks other sources of funding and to find an operating business for the Company to acquire. We have not generated any revenues from our business, and our expenses will be accrued and deferred until sufficient financing is obtained or our President or others who know our President loan the necessary funds to pay for these expenses. No assurances can be given that we will be able to receive funds from our President or others to continue our operations beyond a month-to-month basis.

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Management has broad discretion over the selection of our prospective business.

Any person who invests in our securities will do so without an opportunity to evaluate the specific merits or risks of our prospective business. As a result, investors will be entirely dependent on the broad discretion and judgment of management, which currently is only our President, in connection with the selection of a prospective business. The business decisions made by our management may not be successful.

Stockholders may not receive disclosure or information regarding a prospective business.

Management is not required to and may not provide stockholders with disclosure or information regarding our prospective business opportunities. Moreover, a prospective business opportunity may not result in a benefit to stockholders or prove to be more favorable to stockholders than any other investment that may be made by stockholders and investors.

There are significant potential conflicts of interest.

Our personnel will be required to commit substantial time to our affairs and, accordingly, these individual(s) (particularly our President) may have conflicts of interest in allocating management time among various business activities. In the course of other business activities, certain key personnel (particularly our President) may become aware of business opportunities which may be appropriate for presentation to us, as well as other entities with which they are affiliated. As such, there may be conflicts of interest in determining to which entity a particular business opportunity should be presented.

We will face competition from companies with significantly greater resources and name recognition.

We expect to encounter intense competition from other entities seeking to pursue new business opportunities. Many of these entities are well-established and have extensive experience in identifying new prospective business opportunities. Many of these competitors possess greater financial, technical, human and other resources than we do. Based upon our limited financial and personnel resources, we may lack the resources as compared to those of many of our potential competitors.

Risks Related to Our Common Stock

Because we have nominal assets and no revenue, we are considered a “shell company” and will be subject to more stringent reporting requirements.

Because we have no business operations and nominal assets other than cash, we are considered a shell company under SEC rules. As a result, we are subject to the SEC rules regarding shell companies, including substantial restrictions on resales of restricted securities by stockholders of a shell company.

Stockholders may be diluted significantly through our efforts to obtain financing and satisfy obligations through issuance of additional shares of our common stock.

We have no committed source of financing. In certain circumstances, our board of directors may use non-cash consideration to satisfy obligations, including restricted shares of our common stock. Our board of directors has authority, without action or vote of the stockholders, to issue all or part of the authorized 150,000,000 shares of common stock, of which there are currently 130,588,000 shares available for issuance. In addition, we may attempt to raise capital by selling shares of our common stock, possibly at a discount to market. These actions will result in dilution of the ownership interests of existing stockholders and that dilution may be material.

Currently, there can be no assurances that any established public market will ever develop.

There can be no assurances as to whether

(a) any market for our shares will develop;

(b) the prices at which our common stock will trade; or

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Active trading markets generally result in lower price volatility and more efficient execution of buy and sell orders for investors.

Our common stock is unlikely to be followed by any market analysts, and there may be few institutions acting as market makers for our common stock. Either of these factors could adversely affect the liquidity and trading price of our common stock. Until our common stock is fully distributed and an orderly market develops in our common stock, if ever, the price at which it trades is likely to fluctuate significantly. No assurances can be given that an orderly or liquid market will ever develop for the shares of our common stock.

Our board of directors (consisting of one person, our President) has the authority, without stockholder approval, to issue preferred stock with terms that may not be beneficial to common stockholders and with the ability to affect adversely stockholder voting power and perpetuate their control over us.

Our articles of incorporation allow us to issue shares of preferred stock without any vote or further action by our stockholders. Our board of directors has the authority to fix and determine the relative rights and preferences of preferred stock. Our board of directors also has the authority to issue preferred stock without further stockholder approval, including large blocks of preferred stock. As a result, our board of directors could authorize the issuance of a series of preferred stock that would grant to holders the preferred right to our assets upon liquidation, the right to receive dividend payments before dividends are distributed to the holders of common stock and the right to the redemption of the shares, together with a premium, prior to the redemption of our common stock.

The ability of our President to control our business may limit or eliminate minority stockholders’ ability to influence corporate affairs.

Our President, Mr. Chiang, beneficially owns 97.9% of our outstanding common stock. As a result, our President will be in a position to continue to elect our board of directors, decide all matters requiring stockholder approval and determine our policies. The interests of our President may differ from the interests of other stockholders with respect to the issuance of shares, business transactions with other companies, selection of officers and directors and other business decisions. The minority stockholders would have no way of overriding decisions made by our President. This level of control may also have an adverse impact on the market value of our shares because our President may institute or undertake transactions, policies or programs that may result in losses, may not take steps to increase our visibility in the financial community and/or may sell sufficient numbers of shares to significantly decrease our price per share.

We do not expect to pay cash dividends in the foreseeable future.

We have never paid cash dividends on our common stock and do not expect to pay cash dividends on our common stock at any time in the foreseeable future. The future payment of dividends directly depends upon our future earnings, capital requirements, financial requirements and other factors that our board of directors will consider. Since we do not anticipate paying cash dividends on our common stock, return on your investment, if any, will depend solely on an increase, if any, in the market value of our common stock.

You may have limited access to information regarding our business because our obligations to file periodic reports with the SEC could be automatically suspended under certain circumstances.

We are subject to certain informational requirements of the Exchange Act and are required to file periodic reports (i.e., annual, quarterly and certain current reports) with the SEC. This obligation could be suspended since we have fewer than 300 stockholders. We currently have no plan to suspend our current public reporting obligations. In addition, we are not currently required to furnish proxy statements to stockholders.

For all of the foregoing reasons and others set forth herein, an investment in our securities in any market that may develop in the future involves a high degree of risk.

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ITEM 1B. UNRESOLVED STAFF COMMENTS

None.

ITEM 2. PROPERTIES

The Company utilizes home office space of its President, Chien Heng Chiang, at no cost. There is no written lease or rental agreement.

ITEM 3. LEGAL PROCEEDINGS

The Company does not have any material pending legal proceedings to which it is a party or to which its property is the subject.

ITEM 4. MINE SAFETY DISCLOSURES

Not applicable.

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PART II

ITEM 5. MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES

Market Information

The Company’s common stock is currently quoted on the OTC Markets and OTC Bulletin Board under the symbol “ATGI”. The following table sets forth the high and low closing per share sales prices for our common stock for each of the quarters of our last two fiscal years as reported by the OTC Markets.

Quarter Ended	High		Low
March 31, 2015		N/A		N/A
June 30, 2015		5.00		0.01
September 30, 2015		1.20		1.10
December 31, 2015		1.20		1.11
March 31, 2016	$	3.055	$	1.11
June 30, 2016		2.20		1.00
September 30, 2016		1.00		0.35
December 31, 2016		0.35		0.35
March 31, 2017	$	0.35	$	0.35

Holders

As of June 2927, ~~2017~~2018, there were ~~approximately~~37 34record holders of ~~record~~an aggregate of ~~our~~the ~~common~~1,412,000 ~~stock~~shares of Common Stock issued and outstanding.

Dividends

The Company has not paid any cash dividends to date and does not anticipate or contemplate paying dividends in the foreseeable future. It is the present intention of management to utilize all available funds for the development of the Company's business.

~~Securities~~Item ~~Authorized for~~7. ~~Issuance~~Management's ~~under~~Discussion ~~Equity~~and ~~Compensation~~Analysis ~~Plans~~of Financial Condition and Results of Operation

~~None.~~ Forward-Looking Statements

~~Recent~~This ~~Sale~~Annual Report on Form 10-K contains forward-looking statements within the meaning of ~~Unregistered~~Section 27A of the Securities Act and Section 21E of the Exchange Act. The words "believe," "expect," "anticipate," "project," "target," "optimistic," "intend," "aim," "will" or similar expressions are intended to identify forward-looking statements. Such statements include, among others, those concerning our expected financial performance and strategic and operational plans, as well as all assumptions, expectations, predictions, intentions or beliefs about future events. These statements are based on the beliefs of our management as well as assumptions made by and information currently available to us and reflect our current view concerning future events. As such, they are subject to risks and uncertainties that could cause our results to differ materially from those expressed or implied by such forward-looking statements. Such risks and uncertainties include, among many others: our ability to consummate a successful business transaction; uncertainty of capital resources; the speculative nature of our business; our ability to successfully implement new strategies; the loss of key personnel; any of the factors in the "Risk Factors" section of this report; and any statements of assumptions underlying any of the foregoing. We assume no obligation and do not intend to update these forward-looking statements, except as required by law.

InBy ~~May~~their ~~2014~~nature, all forward looking statements involve risk and uncertainties. All phases of the Company ~~issued~~'s 17operations involve risks and uncertainties,~~000~~ many of which are outside of the Company's control,~~000~~ ~~shares~~and any one of ~~our~~which, ~~common~~or ~~stock~~a tocombination ~~Mr.~~of ~~Chen~~which, could materially affect the Company’'s ~~president~~results atof ~~such~~operations ~~time,~~and aswhether ~~founder~~the ~~shares~~forward looking statements ultimately prove to be correct. Actual results may differ materially from those contemplated by the forward looking statements for a number of reasons.

~~In May 2014, the Company issued 3,000,000 shares of our common stock for services.~~Overview

InThe ~~September~~Company ~~2014~~was organized as a vehicle to investigate and, if such investigation warrants, acquire a target company or business seeking the perceived advantages of being a publicly held corporation. Our principal business objective will be to achieve long-term growth potential through a combination with a business rather than immediate, short-term earnings. There can be no assurance that the Company ~~issued~~will 50ever consummate a business combination and achieve long-term growth potential or immediate,~~000~~ ~~shares~~short-term ofearnings ~~our~~from ~~common~~any ~~stock~~business ~~for~~combination ~~services~~the Company enters into.

InOperating ~~January 2015, we completed a public offering whereby we sold 362,000 shares of our common stock at $0.10 per share for total gross proceeds of $36,200.~~Expenses

-During the fiscal years ended March 31, 2018 and 2017 we have incurred $38,074 and $8-,801 in expenses, respectively, including fees paid to the Company’s U.S. securities counsel and independent accounting firm and fees associated with the SEC filings.

~~Table~~Going ~~of Contents~~Concern

WeThe ~~relied~~Company ~~upon~~does ~~Section 4(2)~~not ofcurrently ~~the~~engage ~~Securities~~in ~~Act~~any ofbusiness ~~1933,~~activities asthat ~~amended~~provide ~~for~~cash ~~the~~flow. ~~above~~During ~~issuances.~~the Wenext ~~believed~~12 ~~that~~months ~~Section~~we ~~4(2)~~anticipate ~~was~~incurring ~~available~~costs ~~because~~related to:

~~(a)~~● ~~none~~filing of ~~these~~Exchange ~~issuances~~Act ~~involved underwriters~~reports, ~~underwriting discounts or commissions;~~

~~(b)~~● wepayment ~~placed~~of ~~restrictive~~annual ~~legends~~corporate onfees, ~~all certificates issued;~~and

~~(c)~~● noinvestigating, ~~sales~~analyzing ~~were~~and ~~made~~consummating byan ~~general solicitation or advertising; and~~acquisition.

~~(d)~~As ~~sales~~of ~~were~~March ~~made~~31, ~~only~~2018, the Company has an accumulated deficit of $293,573. Management anticipates that fees associated with filing of Exchange Act reports including accounting fees and legal fees and payment of annual corporate fees will not exceed $75,000 within next 12 months. We do not currently intend to ~~accredited~~retain ~~investors~~any entity to act as a "finder" to identify and analyze the merits of potential target businesses.

~~In connection with the above transactions, we provided the following to all investors:~~4

(Management intends to search for a business combination by contacting various sources including, but not limited to, our affiliates, lenders, investment banking firms, private equity funds, consultants and attorneys and does not plan to conduct a complete and exhaustive investigation and analysis of a business opportunity. Management decisions, therefore, will likely be made without detailed feasibility studies, independent analysis, market surveys and the like which, if we had more funds, would be desirable. If the management can find a suitable target company, we will have to budget for additional fees relating to the investigation into the target company (including due diligence and possibly visiting the facilities) ~~access~~and consummating the reverse merger, which may cost between $125,000 to ~~all~~$150,000. We expect that the expenses for the next 12 months and beyond such time will be paid with amounts that may be loaned to or invested in us by our ~~books~~stockholders, management or other investors. Since we have minimal assets and ~~records;~~will continue to incur losses due to the expenses associated with being a reporting company under the Exchange Act, we may cease business operations if we do not timely consummate a business combination.

~~(b)~~Currently, ~~access~~our ability to ~~all~~continue ~~material~~as ~~contracts~~a going concern is dependent upon our ability to generate future profitable operations and/or ~~documents~~to ~~relating~~obtain the necessary financing to meet our obligations and repay our liabilities arising from normal business operations; when they come due. Our ability to continue as a going concern is also dependent on our ability to find a suitable target company and enter into a possible reverse merger with such company. Management's plan includes obtaining additional funds by equity financing through a reverse merger transaction and/or related party advances. However there is no assurance of additional funding being available.

~~(c)~~The ~~the~~Company ~~opportunity~~may toconsider ~~obtain~~a ~~any~~business which has recently commenced operations, is a developing company in need of additional ~~information~~funds for expansion into new products or markets, is seeking to ~~the~~develop ~~extent~~a wenew ~~possessed~~product ~~such~~or ~~information~~service, ~~necessary~~or tois ~~verify~~an ~~the~~established ~~accuracy~~business which may be experiencing financial or operating difficulties and is in need of additional capital. In the ~~information~~alternative, toa business combination may involve the acquisition of, or merger with, a company which does not need substantial additional capital, but which desires to establish a public trading market for its shares, while avoiding, among other things, the ~~investors~~time ~~were~~delays, ~~given~~significant ~~access~~expense, and loss of voting control which may occur in a public offering.

~~ITEM~~Any 6target business that is selected may be a financially unstable company or an entity in its early stages of development or growth, including entities without established records of sales or earnings. ~~SELECTED~~In ~~FINANCIAL~~that ~~DATA~~event, we will be subject to numerous risks inherent in the business and operations of financially unstable and early stage or potential emerging growth companies. In addition, we may effect a business combination with an entity in an industry characterized by a high level of risk, and, although our management will endeavor to evaluate the risks inherent in a particular target business, there can be no assurance that we will properly ascertain or assess all significant risks.

~~We are~~Our amanagement ~~“smaller~~anticipates ~~reporting~~that ~~company”~~it aswill ~~defined~~likely bybe ~~Rule~~able ~~12b-2~~to ofeffect only one business combination, due primarily to our limited financing and the ~~Exchange~~dilution ~~Act~~of interest for present and ~~are~~prospective ~~not~~stockholders, ~~required~~which is likely to ~~provide~~occur ~~the information~~as ~~under~~a ~~this~~result ~~item~~of our management's plan to offer a controlling interest to a target business in order to achieve a tax-free reorganization.

~~ITEM~~The 7Company anticipates that the selection of a business combination will be complex and extremely risky. ~~MANAGEMENT’S~~Our ~~DISCUSSION~~potential ~~AND~~merger ~~ANALYSIS~~targets OFare ~~FINANCIAL~~firms ~~CONDITION~~seeking ~~AND~~either ~~RESULTS~~the OFbenefits ~~OPERATIONS~~of a business combination with an SEC reporting company and/or the perceived benefits of becoming a publicly traded corporation. Such perceived benefits of becoming a publicly traded corporation include, among other things, facilitating or improving the terms on which additional equity financing may be obtained, providing liquidity for the principals of and investors in a business, creating a means for providing incentive stock options or similar benefits to key employees, and offering greater flexibility in structuring acquisitions, joint ventures and the like through the issuance of stock. While a private operating company may achieve the same benefits by filing its own Exchange Act registration statement, such benefits can be achieved at a potentially faster rate with limited regulatory review through the completion of a business combination with a public reporting company. A potentially available business combination may occur in many different industries and at various stages of development, all of which will make the task of comparative investigation and analysis of such business opportunities extremely difficult and complex. The time required to select and evaluate a target business and to structure and complete a business combination cannot presently be ascertained with any degree of certainty.

~~This~~In ~~discussion~~identifying, ~~summarizes the~~evaluating ~~significant~~and ~~factors~~selecting ~~affecting~~a target business, we may encounter intense competition from other entities having a business objective similar to ours. There are numerous blank check companies that have gone public in the ~~operating~~United ~~results,~~States that have significant financial ~~condition~~resources, ~~liquidity~~that ~~and~~are ~~cash~~seeking ~~flows~~to carry out a business plan similar to our business plan. Many of ~~the~~these ~~Company~~entities ~~for~~are ~~the fiscal~~well ~~year~~established ~~ended~~and ~~March~~have 31extensive experience identifying and effecting business combinations directly or through affiliates. Many of these competitors also possess greater technical, ~~2017~~human ~~(“Fiscal~~and ~~2016”)~~other resources than us and ~~for~~our ~~the~~financial ~~fiscal~~resources ~~year~~will ~~ended~~be ~~March~~relatively ~~31,~~limited ~~2016~~when ~~(“Fiscal~~contrasted ~~2015”)~~with those of many of these competitors.

The discussion and analysis that follows should be read together with the section entitled “Forward-Looking Statements” and our consolidated financial statements and the notes to the consolidated financial statements included elsewhere in this Annual Report on Form 10-K.

Except for historical information, the matters discussed in this section are forward-looking statements that involve risks and uncertainties and are based upon judgments concerning various factors that are beyond the Company’s control. Consequently, and because forward-looking statements are inherently subject to risks and uncertainties, the actual results and outcomes may differ materially from the results and outcomes discussed in the forward-looking statements. You are urged to carefully review and consider the various disclosures made by us in this report, including under the caption “Risk Factors.”

Company Overview

Asia Training Institute, Inc., a Nevada corporation, (“ATI,” “Company,” “Registrant,” “we,” “us,” or “our”) was incorporated on May 14, 2014 under the name “WeWearables, Inc.”

The Company does not currently have an operating business and has limited financial resources. The Company has not established a source of equity or debt financing. Our financial statements include a note emphasizing the uncertainty of our ability to remain as a going concern.

The Company’s current business strategy is to investigate and, if such investigation warrants, acquire a target operating company or business seeking the perceived advantages of being a publicly held corporation. The Company’s principal business objective for the next twelve months and beyond such time will be to achieve long-term growth potential through a combination with an operating business rather than immediate, short-term earnings. The Company will not restrict its potential candidate target companies to any specific business, industry or geographical location and, thus, may acquire any type of business. However, the Company currently intends to focus on finding an operating business with significant operations in Asia.

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Recently Issued Accounting Pronouncements

Refer to the notes to the financial statements for a complete description of recent accounting standards which we have not yet been required to implement and may be applicable to our operation, as well as those significant accounting standards that have been adopted during the current year.

Critical Accounting Policies

The preparation of our financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires management to make estimates, judgments and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of expenses during the reporting period. On an ongoing basis, we evaluate our estimates which are based on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. The result of these evaluations forms the basis for making judgments about the carrying values of assets and liabilities and the reported amount of expenses that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions. The following accounting policies require significant management judgments and estimates.

We base our estimates on historical experience and various other assumptions that we believe to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. There can be no assurance that actual results will not differ from these estimates.

Results of Operations

Fiscal Year 2016 Compared to Fiscal Year 2015

General and Administrative Expenses

General and administrative expenses were $56,265 for Fiscal 2016 compared to $101,674 for Fiscal 2015. The expenses for both fiscal years were primarily attributable to professional fees. The decrease in general and administrative expenses for fiscal 2016 is attributable to a decrease in overall business activity.

Liquidity and Capital Resources

~~The~~Net ~~following~~cash isused ain ~~summary of~~operating ~~the~~activities ~~Company’s~~was ~~cash~~$38,691 ~~flows~~and ~~provided~~$58,145 ~~by (used~~ in) ~~operating,~~the ~~investing,~~fiscal ~~and~~years ~~financing~~ended ~~activities~~March ~~for~~31, ~~Fiscal~~2018 ~~2016~~ and ~~Fiscal 2015:~~2017, respectively.

	Fiscal 2016	Fiscal 2015
Operating Activities	(58,144)	$	(153,047)
Investing Activities	—		—
Financing Activities	58,762		21,599
Net Effect on Cash	617	$	(131,448)

We suffered recurring losses from operations and have an accumulated deficit of $293,573 as of March 31, 2018. Currently, we are a non-operating public company. We seek suitable candidates for a business combination with a private company. In the event we use all of our cash resources, the shareholders have indicated their willingness to loan us funds at the prevailing market rate, assuming we find a suitable candidate for a business combination, until such business combination is consummated. Even though this is the shareholders current intention, they have made no firm commitment and it is at their sole discretion whether or not to fund us. In the event the shareholders do not fund us, we will not have the funds necessary to operate and will have to dissolve.

The Company does not currently have adequate financial resources to maintain its operations. The Company will need to seek working capital through loans or sales of common stock. Until such time as we acquire an operating business, our principal stockholder will likely be our principal source of funding. Our financial statements for Fiscal 2016 include a “going concern” footnote contingent on us to be able to raise working capital to maintain our operations as we seek an operating company.

Off-Balance Sheet Arrangements

We have nonot entered into any off-balance sheet arrangements, asthat ~~defined~~have inor ~~Item 303(a)(4)(ii)~~are ofreasonably ~~Regulation~~likely ~~S-K,~~to ~~obligations~~have ~~under~~a ~~any~~current ~~guarantee contracts~~ or ~~contingent obligations. We~~future ~~also~~effect ~~have~~on noour ~~other~~financial ~~commitments~~condition, ~~other~~changes ~~than~~in ~~the~~financial ~~costs~~condition, ofrevenues ~~being~~or aexpenses, ~~public~~results ~~company~~of operations, ~~which~~liquidity, ~~will~~capital ~~increase our~~expenditures ~~operating~~or ~~costs~~capital orresources ~~cash~~and ~~requirements~~would inbe ~~the~~considered ~~future~~material to investors.

~~ITEM~~Critical ~~7A.~~Accounting ~~QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK~~Polices

WeSee ~~are~~Note ~~a “smaller reporting company” as defined by Rule 12b-~~2 ofto the ~~Exchange~~financial ~~Act~~statements ~~and~~for ~~are~~a ~~not~~discussion ~~required~~on tocritical ~~provide~~accounting ~~the information under this item~~policies.

~~-10-~~Related Party Transactions

~~Table~~See ofNote ~~Contents~~6 to the financial statements regarding related party transactions.

~~ITEM~~Item 87A. ~~FINANCIAL~~Quantitative ~~STATEMENTS~~and ~~AND~~Qualitative ~~SUPPLEMENTARY~~Disclosures ~~DATA~~about Market Risk.

		Pages
Report of Independent Registered Public Accounting Firm		F2
Balance Sheets		F3
Statements of Operations		F4
Statement of Shareholders’ Equity (Deficit)		F5
Statements of Cash Flows		F6
Notes to Financial Statements		F7-F10

Not applicable.

~~-F1-~~Item 8. Financial Statements and Supplementary Data.

~~Table~~INDEX ofTO ~~Contents~~FINANCIAL STATEMENTS


	Page
Report of Independent Registered Public Accounting Firm – WWC, P.C.	F-1
Financial Statements:
Balance Sheets	F-2
Statements of Operations	F-3
Statement of Changes in Stockholders' Deficit	F-4
Statements of Cash Flows	F-5
Notes to Financial Statements	F-6

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To ~~the Board of Directors and Stockholders~~:

~~Asia~~The ~~Training~~Board ~~Institute,~~of ~~Inc.~~Directors and Stockholders of

WePo ~~have~~Yuen ~~audited the~~Cultural ~~accompanying~~Holdings ~~balance sheets of Asia Training Institute, Inc.~~ (~~“Company”~~Hong Kong) ~~as of March 31~~Co., ~~2017 and 2016 and the related statements of operations, changes in stockholders’ deficit and cash flows for the years ended March 31, 2017 and 2016~~Ltd. ~~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.~~

WeOpinion conducted our audits 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 audits include 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~~Financial of the Company's internal control over financial reporting. Accordingly, we express no such opinion. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statements presentation. We believe that our audit provides a reasonable basis for our opinion.Statements

InWe ~~our~~have ~~opinion~~audited the accompanying balance sheet of Po Yuen Cultural Holdings (Hong Kong) Co., Ltd., (the ~~financial~~Company) as of March 31, 2018, and the related statements of operations and comprehensive income, changes in stockholders’ deficiency, and cash flows for the year ended March 31, 2018, and the related notes (collectively referred to ~~above~~as the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of ~~Asia~~the ~~Training~~Company ~~Institute, Inc.~~ as of March 31, ~~2017 and 2016~~2018, and the ~~result~~results of its operations and its cash flows for the ~~years~~year ended March 31, ~~2017~~2018, ~~and 2016~~ in conformity with ~~U.S.~~accounting principles generally accepted ~~accounting~~in ~~principles~~the United States of America.

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 34 to the financial statements, the Company ~~has~~ had ~~minimal~~incurred ~~revenues~~substantial losses during the year, and ~~earnings~~has ~~since~~a ~~inception.~~working ~~These~~capital ~~conditions~~deficit, ~~among~~which ~~others,~~raises ~~raise~~ substantial doubt about ~~the~~its ~~Company’s~~ ability to continue as a going concern. Management'’s ~~plans~~plan ~~concerning~~in regards to these matters are ~~also~~ described in Note ~~3, which includes achieving profitable operations and raising additional funds through financing~~4. ~~The~~ These financial statements do not include any adjustments that might result from the outcome of this uncertainty.

~~/s/~~Basis ~~TAAD,~~for ~~LLP~~Opinion

~~Diamond~~These ~~Bar,~~financial ~~California~~ statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

~~June~~We 29conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, ~~2017~~whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal control over financial reporting, 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.

~~-F2-~~Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

~~Table~~WWC, ~~of Contents~~P.C.

~~Asia~~Certified ~~Training Institute,~~Public ~~Inc.~~Accountants

~~Balance Sheets~~San Mateo, CA

	March 31, 2017		March 31, 2016
ASSETS
CURRENT ASSETS:
Cash	$	617	$	-
TOTAL ASSETS	$	617	$	-
LIABILITIES AND STOCKHOLDERS’ DEFICIT
CURRENT LIABILITIES:
Accrued expenses		9,555		11,434
Due to related party		58,762		-
TOTAL LIABILITIES	$	68,317	$	11,434
STOCKHOLDERS’ DEFICIT:
Preferred stock, $0.001 par value; 25,000,000 shares authorized; none issued or outstanding as of March 31, 2017 and March 31, 2016		-		-
Common stock, $0.001 par value; 150,000,000 shares authorized; 19,412,000 shares issued and outstanding as of March 31, 2017 and March 31, 2016		19,412		19,412
Additional paid in capital		168,387		168,387
Accumulated deficit		(255,498)		(199,233)
TOTAL STOCKHOLDERS’ DEFICIT		(67,699)		(11,434)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	617	$	-

June 26, 2018

~~The~~We ~~accompanying notes~~have ~~are~~served anas ~~integral~~the ~~part~~Company’s ofauditor ~~these~~since ~~financial~~January ~~statements~~4, 2018.

~~-F3-~~6

Table of Contents


Po Yuen Cultural Holdings (Hong Kong) Co., Ltd
Balance Sheets
	(Audited)	(Audited)
	March 31, 2018	March 31, 2017
ASSETS
Current Assets:
Cash	$ -	$ 617
Prepaid legal	-	-
Total Current Assets	-	617
TOTAL ASSETS	$ -	$ 617

LIABILITIES & STOCKHOLDERS’ DEFICIT
Current Liabilities
Accrued Expenses	$ 8,275	$ 9,555
Due to paying agent	663	-
Due to related party	17,724	58,761
Total Current Liabilities	26,662	68,316
TOTAL LIABILITIES	26,662	68,316

Commitments and Contingencies	$ -	$ -

Shareholders' Deficit:
Common stock, $.001 par value, 500,000,000 shares authorized, 19,412,000 issued and outstanding at March 31, 2018; and 19,412,000 issued and outstanding at March 31, 2017.	19,412	19,412
Additional paid-in capital	247,499	168,387
Accumulated deficit	(293,573)	(255,498)
Total Stockholders’ Deficit	(26,662)	(67,699)
TOTAL LIABILITIES & STOCKHOLDERS’ DEFICIT	-	$ 617

~~Asia~~The ~~Training Institute,~~accompanying ~~Inc.~~notes are an integral part of these condensed financial statements

Statement of Operations


Po Yuen Cultural Holdings (Hong Kong) Co., Ltd
Statements of Operations
for the years ended March 31,



	2018	2017
Revenue	$ -	$ -

Operating Expenses:
General administrative expense	38,074	56,265
Total operating expenses	38,074	56,265

Net loss from operations	(38,074)	(56,265)
Loss before income taxes	(38,074)	(56,265)
Provision for income taxes	-	-
Net Loss	$ (38,074)	$ (56,265)

Basic and diluted loss per share	$ (0.00)	$ (0.00)

Weighted average number of common shares outstanding basic and diluted	19,412,000	19,412,000

	For the Year Ended March 31,			For the Year Ended March 31,
	2017			2016
Revenue	$	-		$	-
Expenses:
General and administration		56,265			101,674
Operating loss		(56,265	)		(101,674)
Forgiveness of debt		-			46,750
Interest expense		-			(525)
Net loss	$	(56,265)		$	(55,449)
Basic and diluted loss per share	$	(0.00)		$	(0.00)
Weighted average common shares outstanding - basic and diluted		19,412,000			19,412,000

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

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


Po Yuen Cultural Holdings (Hong Kong) Co., Ltd
Statement of Stockholders Equity
March 31, 2018

	Common Stock .001 Par
Description	Shares	Amount	Additional Paid in Capital	Accumulated Deficit	Stock holders' Deficit Totals
Balance 3/31/2015	20,412,000	$ 20,412	$ 35,788	$ (143,784)	$ (87,584)
Shares returned	(1,000,000)	(1,000)	1,000
Contributed Capital			$ 131,599		$ 131,599
Net Profit				(55,449)	(55,449)
3/31/2016	19,412,000	19,412	168,387	(199,233)	(11,434)
				.
			-		-
Net Loss				(56,265)	(56,265)
3/31/2017	19,412,000	19,412	168,387	(255,498)	(67,699)
				.

Forgiveness on related party debt			79,111		79,111
Net Loss				(38,074)	(38,074)
3/31/2018	19,412,000	19,412	247,498	(293,572)	(26,662)

~~-F4-~~The accompanying notes are an integral part of these condensed financial statements

Table of Contents


Po Yuen Cultural Holdings (Hong Kong) Co., Ltd
Statement of Cash Flows
for the years ended March 31,


	2018	2017

CASH FLOWS FROM OPERATING ACTIVITIES:

Net loss	$ (38,074)	$ (56,265)
Adjustments to reconcile net loss to net
cash used in operating activities:
Changes in operating assets and liabilities:
Accrued Expenses	(1,280)	(1,880)
Due to paying agent	663
Due to Related party		-
Net cash used in operating activities	(38,691)	(58,145)

CASH FLOWS FROM INVESTING ACTIVITIES:	-	-

CASH FLOWS FROM FINANCING ACTIVITIES:
Due to Related party	38,074	58,762
Net cash provided by financing activities	38,074	58,762

Net increase (decrease) in cash	(617)	617

Cash at beginning of period	617	-

Cash at end of period	-	$ 617

SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Cash paid for interest	-	-
Cash paid for taxes	-	-

~~Asia Training~~ The ~~Institute,~~accompanying ~~Inc.~~notes are an integral part of these condensed financial statements

~~Statement of Changes in Stockholders’ Deficit~~10

	Common Stock		Common Stock Amount		Additional Paid-in-capital		Accumulated Deficit		Total
Balance March 31, 2015		20,412,000	$	20,412	$	35,788	$	(143,784)	$	(87,584)
February 12, 2016—shares returned to Company		(1,000,000)	$	(1,000)	$	1,000	$	-	$	-
Net loss		-	$	-	$	-	$	(55,449)	$	(55,449)
Contributed expenses	-		$	-	$	131,599	$	-	$	131,599
Balance March 31, 2016		19,412,000	$	19,412	$	168,387	$	(199,233)	$	(11,434)
Net loss		-	$	-	$	-	$	(56,265)	$	(56,265)
Balance March 31, 2017		19,142,000	$	19,412	$	168,387	$	(255,498)	$	(67,699)

PO YUEN CULTURAL HOLDINGS (HONG KONG) CO., LTD..

~~The~~NOTES ~~accompanying notes~~TO ~~are~~FINANCIAL ~~an integral part of these financial statements.~~STATEMENTS

~~-F5-~~FOR THE PERIOD ENDED MARCH 31, 2018 AND MARCH 31, 2017

~~Table~~1. ofORGANIZATION ~~Contents~~AND PRINCIPAL ACTIVITIES

~~Asia~~Po ~~Training Institute~~Yuen Cultural Holdings (Hong Kong) Co., Ltd. a Nevada corporation, (“ATI,” “Company,” “Registrant,” “we,” “us,” or “our”) was incorporated on May 14, 2014 under the name “WeWearables, Inc.”

~~Statements~~ At present, we have no operations or employees. The Company’s current business strategy is to investigate and, if such investigation warrants, acquire a target operating company or business seeking the perceived advantages of ~~Cash~~being ~~Flows~~a publicly held corporation. The Company’s principal business objective for the next twelve months and beyond such time will be to achieve long-term growth potential through a combination with an operating business rather than immediate, short-term earnings. The Company will not restrict its potential candidate target companies to any specific business, industry or geographical location and, thus, may acquire any type of business.

	March 31, 2017		March 31, 2016
CASH FLOW FROM OPERATING ACTIVITIES:
Net loss	$	(56,265)	$	(55,449)
Change in operating assets and liabilities:
Accrued expenses		(1,879)		(93,566)
Accrued interest payable - related party		-		(4,032)
Net Cash Used In Operating Activities		(58,144)		(153,047)
CASH FLOW FROM FINANCING ACTIVITIES:
Due to related party		58,762		(110,000)
Expenses contributed to capital		-		131,599
Net Cash Provided By Financing Activities		58,762		21,599
CHANGE IN CASH		617		(131,448)
CASH AT BEGINNING OF PERIOD		-		131,448
CASH AT END OF PERIOD	$	617	$	-
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Cash paid for:
Interest	$	-	$	-
Income taxes	$	-	$	-
Non-cash investing and financing disclosure:
Expenses contributed to capital	$	-	$	131,599


2.	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

~~The~~(a) ~~accompanying notes~~Basis ~~are an integral part~~ of ~~these financial statements.~~Presentation

~~-F6-~~The Company maintains its general ledger and journals with the accrual method of accounting for financial reporting purposes. The financial statements and notes are representations of management. Accounting policies adopted by the Company conform to U.S. GAAP and have been consistently applied in the presentation of financial statements. The accompanying financial statements are presented in U.S. dollars in conformity with accounting principles generally accepted in the United States of America and pursuant to the rules and regulations of the SEC.

~~Table~~(b) ofNet ~~Contents~~loss per common share

~~Asia~~ The ~~Training Institute~~Company complies with accounting and disclosure requirements of FASB ASC 260, ~~Inc~~“Earnings per Share.” Net loss per common share is computed by dividing net loss applicable to common stockholders by the weighted average number of common shares outstanding for the period. At March 31, 2018, the Company did not have any dilutive securities and other contracts that could, potentially, be exercised or converted into common stock and then share in the earnings of the Company. As a result, diluted loss per common share is the same as basic loss per common share for the period.

~~Notes~~(c) ~~to Financial~~Use ~~Statements~~of estimates

~~Note~~The 1preparation –of ~~Organization~~the financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates are made; however actual results could differ materially from those estimates.

~~Asia Training Institute, Inc.~~ (~~the “Company”~~d) ~~was~~Recently ~~incorporated under the laws of the State of Nevada on May 14, 2014 under the name WeWearables, Inc. The Company~~ issued ~~17,000,000~~or ~~shares~~adopted ~~of its common stock to its founder, Thomas Chen, as consideration for the purchase of a business plan.~~standards

OnThe ~~February~~Company ~~12,~~does ~~2016~~not ~~Mr.~~expect ~~Chen~~the ~~sold all~~adoption ~~17,000,000~~of ~~shares~~recently ofissued ~~common~~accounting ~~stock~~pronouncements to ~~Chien~~ ~~Heng~~have ~~“George”~~a ~~Chiang. That same~~significant ~~date,~~impact ~~two~~on ~~other~~the ~~stockholders~~Company’s ~~sold~~results ~~all~~of ~~their shares~~operations, ~~totaling~~financial ~~2,000,000~~position toor ~~Mr.~~cash ~~Chiang, making him the principle stockholder of the Company~~flow.

~~On February 12, 2016, Mr~~3. ~~Chiang~~ACCRUED ~~became the sole director, President, Chief Financial Officer and Secretary of the Company and the Company’s name was changed to Asia Training Institute, Inc~~LIABILITIES.

~~The Company’s~~As ~~current~~of ~~business~~March ~~strategy~~31, is2018, toand ~~investigate~~March ~~and~~31, ~~if such investigation warrants~~2017, ~~acquire a target operating company or business seeking~~ the ~~perceived advantages of being a publicly held corporation. The~~ Company’s ~~principal~~had ~~business objective~~$8,275 ~~for the next twelve months~~ and ~~beyond~~$9,555 ~~such~~in ~~time~~accrued ~~will be to achieve long-term growth potential through a combination with an operating business rather than immediate~~liabilities, ~~short-term earnings~~respectively. The ~~Company~~accrued ~~will~~liabilities ~~not~~mainly ~~restrict~~consist ~~its potential candidate target companies to any specific business, industry or geographical location and, thus, may acquire any type~~ of ~~business. However, the~~accrued ~~Company~~professional ~~currently expects to focus on finding an operating business with significant operations in Asia~~fees.

~~Note~~4. 2GOING –CONCERN ~~Summary~~AND ofCAPITAL ~~Significant Accounting Policies~~RESOURCES

~~(a)~~The ~~Basis~~Company ofdoes ~~Accounting~~not currently engage in any business activities that provide cash flow. During the next 12 months we anticipate incurring costs related to:

~~The~~● ~~Company’s~~filing ~~financial~~of ~~statements are~~Exchange ~~prepared~~Act ~~in conformity with U.S. generally accepted accounting principles. The Company has elected March 31 as its fiscal year end.~~reports,

~~(b)~~● ~~Cash~~payment ~~Equivalents~~of annual corporate fees, and

~~For~~● ~~purposes of the balance sheet and statement of cash flows~~investigating, ~~the~~analyzing ~~Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. As of March 31, 2017~~ and ~~2016,~~consummating ~~there~~an ~~is no cash equivalent~~acquisition.

As of March 31, 2018, the Company had an accumulated deficit of $293,573. Management anticipates that fees associated with filing of Exchange Act reports including accounting fees and legal fees and payment of annual corporate fees will not exceed $75,000 within next 12 months. We do not currently intend to retain any entity to act as a "finder" to identify and analyze the merits of potential target businesses. Management intends to search for a business combination by contacting various sources including, but not limited to, our affiliates, lenders, investment banking firms, private equity funds, consultants and attorneys and does not plan to conduct a complete and exhaustive investigation and analysis of a business opportunity. Management decisions, therefore, will likely be made without detailed feasibility studies, independent analysis, market surveys and the like which, if we had more funds, would be desirable. If the management can find a suitable target company, we will have to budget for additional fees relating to the investigation into the target company (cincluding due diligence and possibly visiting the facilities) ~~Stock-based~~and ~~Compensation~~consummating the reverse merger, which may cost between $125,000 to $150,000. We expect that the expenses for the next 12 months and beyond such time will be paid with amounts that may be loaned to or invested in us by our stockholders, management or other investors. Since we have minimal assets and will continue to incur losses due to the expenses associated with being a reporting company under the Exchange Act, we may cease business operations if we do not timely consummate a business combination.

~~The~~Currently, ~~Company~~our ~~follows~~ability ~~ASC~~to ~~718-10, Stock Compensation,~~continue ~~which~~as ~~addresses~~a ~~the~~going ~~accounting~~concern ~~for~~is ~~transactions~~dependent inupon ~~which~~our anability ~~entity~~to ~~exchanges~~generate ~~its~~future ~~equity~~profitable ~~instruments~~operations ~~for goods~~ and/or ~~services,~~to ~~with~~obtain athe ~~primary~~necessary ~~focus~~financing onto ~~transactions~~meet inour ~~which~~obligations anand ~~entity~~repay ~~obtains~~our ~~employee~~liabilities ~~services~~arising infrom ~~share-based~~normal ~~payment~~business ~~transactions~~operations when they come due. ~~ASC 718-10~~ ~~requires~~Our ~~measurement~~ability ofto ~~the~~continue ~~cost~~as ofa ~~employee~~going ~~services~~concern ~~received~~is inalso ~~exchange~~dependent ~~for~~upon anour ~~award~~ability ofto ~~equity~~find ~~instruments~~a ~~based~~suitable ontarget ~~the grant-date~~company ~~fair~~and ~~value~~enter ofinto ~~the~~a ~~award~~possible (reverse merger with ~~limited~~such ~~exceptions)~~company. ~~Incremental~~ ~~compensation~~Management’s ~~costs~~plan ~~arising~~includes ~~from~~obtaining ~~subsequent modifications~~additional offunds ~~awards~~by ~~after~~equity ~~the~~financing ~~grant~~through ~~date~~a ~~must~~reverse bemerger ~~recognized. The~~transaction ~~Company~~and/or ~~has~~related ~~not~~party ~~adopted~~advances. aHowever, ~~stock~~there ~~option~~is ~~plan~~no ~~and has~~assurance ~~not~~of ~~granted~~additional ~~any~~funding ~~stock~~being ~~options~~available.

~~(d)~~Our ~~Use~~independent accountants have included an explanatory paragraph in their opinion on our financial statements as of ~~Estimates~~and for the year ended March 31, 2018 that states that the Company’s lack of revenues and ~~Assumptions~~financial resources, among other conditions, raise substantial doubt about our ability to continue as a going concern.

Preparation of the financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures5. ~~Accordingly,~~LOANS ~~actual~~FROM ~~results~~OFFICERS ~~could~~AND ~~differ from those estimates. The Company has adopted the provisions of ASC 260.~~DIRECTORS

~~(e)~~For ~~Loss~~the ~~per~~year ~~Share~~ended March 31, 2018, the Company’s former sole director, officer and principal stockholder, Mr. Chiang, paid Company expenses totaling $79,111 from personal funds. These expenses consisted primarily of professional fees. As a condition of closing the change in control, and as reported in the Form 8-K filed October 23, 2017, Mr. Chiang released the Company from any and all existing claims, settled various

The basic loss per share is calculated by dividing the Company’s net loss available to common stockholders by the weighted average number of common shares during the year. The diluted loss per share is calculated by dividing the Company’s net loss available to common stockholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. Diluted loss per share are the same as basic earnings loss per share due to the lack of dilutive items in the Company.11

~~-F7-~~liabilities of the Company and indemnified Buyer and the Company from liabilities arising out of any breach of any representation, warranty, covenant or obligation of Chiang. As a result we recorded an addition to additional paid in capital of $79,111. On October 18, 2017, Peter Tong was appointed to our Board of directors. For the year ended March 31, 2018, Mr. Tong, paid Company expenses totaling $17,724 from personal funds. These expenses consisted primarily of professional fees.

~~Table~~6. ofCOMMON ~~Contents~~ STOCK TRANSACTIONS

~~(f)~~The ~~Fair~~Company ~~Value~~is ~~Measurements~~authorized to issue 500,000,000 shares of common stock. The Company issued 17,000,000 shares of its common stock to its former president and ~~Disclosures~~chief executive officer as founder shares. The Company issued 3,050,000 shares of its common stock for services with a value attributed to them of $20,000.

~~ASC~~In ~~Topic~~January ~~820~~2015, ~~defines~~the ~~fair~~Company ~~value, establishes~~completed a ~~framework~~public ~~for~~offering ~~measuring~~whereby ~~fair~~it ~~value~~sold 362,000 ~~establishes~~shares ~~a three-level valuation hierarchy for disclosure~~ of ~~fair~~common ~~value~~stock ~~measurement and~~at ~~enhances~~$0.10 ~~disclosure~~per ~~requirements~~share for ~~fair~~total ~~value~~gross ~~measurements. The~~proceeds ~~valuation hierarchy is based upon the transparency~~ of ~~inputs to the valuation of an asset or liability as of the measurement date~~$36,200. ~~The three levels are defined as follows:~~

~~Level 1~~On –February ~~Inputs~~12, 2016 Mr. Chen sold all 17,000,000 of his shares of common stock to ~~the valuation~~Mr. Chiang. That ~~methodology~~same ~~are~~date, ~~quoted~~two ~~prices~~other ~~(unadjusted)~~stockholders ~~for~~sold ~~identical~~all ~~assets~~of ortheir ~~liabilities~~shares, intotaling ~~active~~2,000,000, ~~markets~~to Mr. Chiang.

~~Level 2~~On –February ~~Inputs~~16, to2016, the ~~valuation~~ ~~methodology~~Company’s ~~include~~transfer ~~quoted~~agent ~~prices~~canceled ~~for~~1,000,000 ~~similar~~shares ~~assets~~of ~~and~~common ~~liabilities~~stock inpreviously ~~active~~outstanding ~~markets,~~at ~~and~~the ~~inputs~~request ~~that~~of ~~are observable for~~ the ~~asset~~previous orstockholder. At ~~liability,~~December ~~either~~31 ~~directly~~and orMarch ~~indirectly~~31, ~~for~~2017 ~~substantially~~there ~~the~~were ~~full~~19,412,000 ~~term~~shares of ~~the~~common stock ~~financial~~issued ~~instrument~~and outstanding.

~~Level 3~~On –October ~~Inputs~~18, 2017, and as reported on Form 8K filed on October 23, 2017, Mr. Chiang sold to Peter Tong all 19,000,000 shares of the ~~valuation~~ ~~methodology~~Company’s ~~are~~restricted ~~unobservable~~common stock. The sale was the result of a privately negotiated transaction without the use of public dissemination of promotional or sales materials. The buyer represented that it was an accredited investor and ~~significant~~as tosuch could bear the ~~fair~~risk ~~value~~of ~~measurement~~such investment for an indefinite period of time and to afford a complete loss thereof.

~~The~~Subsequently, on April 3, 2018, and as reported on Form 8K/A filed April 16, 2018, the board of directors of Po Yuen Cultural Holdings (Hong Kong) Co., Ltd. (the “Company”), reacquired 18 million shares of the Company’s ~~adoption~~common stock from certain shareholders, without consideration, out of ~~fair~~ ~~value~~the ~~measurements~~19 ~~and~~million ~~disclosures~~shares ~~did~~held ~~not~~by ~~have~~this agroup ~~material~~immediately ~~impact~~prior onto returning the ~~financial~~shares ~~statements~~to ~~and~~us, ~~financial~~as ~~statement~~reflected ~~disclosures~~in the table below. The shares have been returned to the Company as non-voting Treasury stock.

~~(g)~~7. ~~Income~~SUBSEQUENT ~~Taxes~~EVENTS

~~Income~~On ~~taxes~~April ~~are~~3, ~~provided~~2018, inand ~~accordance with~~as ~~ASC~~reported ~~740, Income~~on ~~Taxes.~~ Form 8K/A ~~deferred~~filed ~~tax~~April ~~asset~~16, or2018, ~~liability~~the isboard ~~recorded~~of ~~for~~directors ~~all~~of ~~temporary~~Po ~~differences between~~Yuen ~~financial~~Cultural ~~and~~Holdings ~~tax~~(Hong ~~reporting~~Kong) ~~and~~Co., ~~net~~Ltd. ~~operating~~(the ~~loss~~“Company”), ~~carry~~reacquired ~~forwards. Deferred~~18 ~~tax~~million ~~expense~~shares ~~(benefit)~~of ~~results~~the Company’s common stock from certain shareholders, without consideration, out of the ~~net~~19 ~~change~~million ~~during~~shares held by this group immediately prior to returning the ~~year~~shares ofto ~~deferred~~us, ~~tax~~as ~~assets~~reflected ~~and~~in ~~liabilities~~the table below. The shares have been returned to the Company as non-voting Treasury stock.

~~Deferred~~In ~~tax~~accordance ~~assets~~with ~~are~~ASC ~~reduced by a valuation allowance when~~855, in the ~~opinion~~Company ofhas ~~management,~~analyzed itits isoperations ~~more~~subsequent ~~likely~~to ~~than~~March ~~not~~31, ~~that~~2018 ~~some~~through ~~portion~~June or26, ~~all~~2018 ofwhen ~~the~~these ~~deferred tax~~financial ~~assets~~statements ~~will~~were ~~not~~issued, ~~be realized. Deferred tax assets~~ and ~~liabilities~~has ~~are~~determined ~~adjusted~~that ~~for~~it ~~the~~does ~~effects~~not ofhave ~~changes~~any inother ~~tax laws~~material ~~and~~subsequent ~~rates~~events onto ~~the~~disclose ~~date~~in ofthese ~~enactment~~financial statements.

NoItem ~~provision~~9. ~~was~~Changes ~~made~~in ~~for~~and ~~Federal or~~Disagreements ~~State~~with ~~income~~Accountants ~~taxes.~~on Accounting and Financial Disclosure

~~(h) Advertising~~None.

~~Advertising~~Item ~~will be expensed in the period in which it is incurred~~9A. ~~There~~ ~~have~~Controls ~~been~~and ~~no advertising expenses for the reporting periods presented.~~Procedures

(i) Recently Issued Accounting Pronouncements

In June 2014, the FASB issued ASU 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. ASU 2014-10 eliminates the distinction of a development stage entity and certain related disclosure requirements, including the elimination of inception-to-date information on the statements of operations, cash flows and stockholders’ equity. The amendments in ASU 2014-10 will be effective prospectively for annual reporting periods beginning after December 15, 2014, and interim periods within those annual periods, however early adoption is permitted. The Company adopted ASU 2014-10 during the period ended March 31, 2015, thereby no longer presenting or disclosing any information required by Topic 915.

In January 2016, the FASB issued ASU 2016-01, Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities, which updates certain aspects of recognition, measurement, presentation and disclosure of financial instruments. ASU 2016-01 will be effective for the Company for fiscal years beginning after December 15, 2017. The Company is currently evaluating the impact of the adoption of this standard on its consolidated financial statements.

In November 2015, the FASB issued ASU 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes. This ASU simplifies the presentation of deferred income taxes by eliminating the requirement for entities to separate deferred tax liabilities and assets into current and noncurrent amounts in classified balance sheets. Instead, it requires deferred tax assets and liabilities be classified as noncurrent in the balance sheet. ASU 2015-17 is effective for financial statements issued for annual periods beginning after December 15, 2016. Company is currently evaluating the impact of the adoption of this standard on its consolidated financial statements.

The Company reviewed all recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA, and the SEC and they did not or are not believed by management to have a material impact on the Company’s present or future financial statements.

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Table of Contents

Note 3 – Going Concern

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As reflected in the accompanying financial statements, the Company had a negative working capital of ($67,700) and an accumulated deficit of ($255,498) at March 31, 2017. As of March 31, 2017, the Company had not generated any revenue and had no committed sources of capital or financing.

While the Company is attempting to merge with an operating business, the Company’s cash position may not be significant enough to support the Company’s daily operations. While the Company believes in the viability of its strategy to merge with an operating business and in its ability to raise additional funds, there can be no assurances to that effect. The Company’s ability to continue as a going concern is dependent upon its ability to achieve its objective or obtain adequate financing.

The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Note 4 – Accrued Expenses

Accrued expenses totaled $9,555 and $11,434 at March 31, 2017 and March 31, 2016, respectively and consisted primarily of professional fees.

Note 5 – Due to Related Party

For the year ended March 31, 2017, the Company’s sole director, officer and principal stockholder, Mr. Chiang, paid Company expenses totaling $58,762 from personal funds. These expenses consisted primarily of professional fees and filing fees. Mr. Chiang expects to be reimbursed by the Company for such payments, which reimbursement will be interest free and due upon demand.

Note 6 – Share Capital

The Company is authorized to issue 150,000,000 shares of common stock and 25,000,000 shares of preferred stock. The Company issued 17,000,000 shares of its common stock to its former president and chief executive officer as founder shares. The Company issued 3,050,000 shares of its common stock for services with a value attributed to them of $20,000.

In January 2015, the Company completed a public offering whereby it sold 362,600 shares of common stock at $0.10 per share for total gross proceeds of $36,200.

At March 31, 2015, there were 20,412,000 shares of common stock issued and outstanding.

On February 12, 2016 Mr. Chen sold all 17,000,000 of his shares of common stock to Mr. Chiang. That same date, two other stockholders sold all of their shares, totaling 2,000,000, to Mr. Chiang, making him the principle stockholder of the Company.

On February 16, 2016, the Company’s transfer agent canceled 1,000,000 shares of common stock previously outstanding at the request of the previous stockholder. At March 31, 2017 and March 31, 2016 there were 19,412,000 shares of common stock issued and outstanding.

On February 12, 2016, Mr. Chiang, the CEO, made payments to two professional service providers—NYX Capital Advisors for $99,099 and Mass Depth Corp. for $32,500—on behalf of the Company. These transactions are considered as Additional Paid-In Capital.

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Table of Contents

Note 7 – Commitments and Contingencies

The Company follows ASC 450-20, Loss Contingencies, to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. There were no commitments or contingencies as of March 31, 2017.

Note 8 – Income Taxes

The Company has not recognized an income tax benefit for its operating losses generated based on uncertainties concerning its ability to generate taxable income in future periods. The tax benefit for the period presented is offset by a valuation allowance established against deferred tax assets arising from the net operating losses, the realization of which could not be considered more likely than not. In future periods, tax benefits and related deferred tax assets will be recognized when management considers realization of such amounts to be more likely than not. As of March 31, 2017, the Company has incurred a net loss of approximately $255,498 which resulted in a net operating loss for income tax purposes. NOLs begin expiring in 2033. The loss results in a deferred tax asset of approximately $89,424 at the effective statutory rate of 35%. The deferred tax asset has been off-set by an equal valuation allowance.

	March 31,
	2017			2016
Deferred tax asset, generated from net operating loss at statutory rates	$	89,424		$	69,732
Valuation allowance		(89,424	)		(69,732	)
	$	—		$	—

The reconciliation of the effective income tax rate to the federal statutory rate is as follows:

Federal income tax rate	35.0	%	35.0	%
Valuation allowance	(35.0	%)	(35.0	%)
Effective income tax rate	0.0	%	0.0	%

Note: The Company has not yet filed its March 31, 2017 and 2016 tax returns.

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

There are not and have not been any disagreements between the Company and its accountants on any matter of accounting principles, practices or financial statement disclosure.

ITEM 9A. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

WeBased ~~conducted~~on an evaluation ~~under~~ ~~the supervision and with the participation~~ of ~~our management, our President (principal executive officer) and Chief Financial Officer, of~~ the ~~effectiveness~~Company's ~~of the design and operation of our~~ disclosure controls and procedures. ~~The term “disclosure controls and procedures”,~~ (as defined in Rules 13a-15(e) and 15d-15(e) ~~under the Exchange Act, means controls and other procedures~~ of ~~a company that are designed to ensure that information required to be disclosed by a company in~~ the ~~reports~~Securities ~~it files or submits under the~~ Exchange Act isof ~~recorded~~1934, ~~processed,~~as ~~summarized and reported~~amended), ~~within~~as ~~the~~of ~~time~~March ~~periods~~31, ~~specified~~2018, in the ~~SEC’~~Company's ~~rules and~~Chief ~~forms. Disclosure~~Executive ~~controls~~Officer and ~~procedures~~Chief ~~include,~~Financial ~~without~~Officer ~~limitation,~~(its ~~controls~~principal ~~and~~executive ~~procedures~~officer ~~designed~~and toprincipal ~~ensure that~~financial ~~information~~and ~~required~~accounting toofficer, berespectively) ~~disclosed~~has byconcluded ~~a company in the reports~~ that ~~it files or submits under~~ the ~~Exchange Act is accumulated and communicated to the company’~~Company's ~~management,~~disclosure ~~including~~controls ~~its principal executive~~ and ~~principal~~procedures ~~financial~~were ~~officers,~~not oreffective ~~persons performing~~at ~~similar~~a ~~functions,~~reasonable asassurance ~~appropriate, to allow timely decisions regarding required disclosure~~level.

~~Based~~Limitations on this evaluation, our President and Chief Financial Officer concluded as of March 31, 2017, that our disclosure controls and procedures are effective at a reasonable assurance level and are designed to provide reasonable assurance that the ~~controls~~Effectiveness ~~and procedures will meet their objectives. However, it should be noted that the design~~ of any system of controls is based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions, regardless of how remote.Controls

~~Management’s~~A ~~Report on~~control ~~Internal~~system, ~~Control~~no ~~Over~~matter ~~Financial~~how ~~Reporting~~well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Because of the inherent limitations in all controls systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within a company have been detected. Our disclosure controls and procedures are designed to provide reasonable assurance of achieving its objectives.

Our management is responsible for establishing and maintaining adequate internal control over financial reporting as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act. Our internal control over financial reporting is designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. The internal controls for the Company are provided by executive management’Management's ~~review~~ ~~and~~Report ~~approval~~on ofInternal ~~all~~Control ~~transactions. Our internal control~~ over ~~financial~~Financial ~~reporting also includes those policies and procedures that:~~Reporting

The Company's management is responsible for establishing and maintaining adequate internal control over financial reporting as such term is defined in Exchange Act Rule 13a-15(af). Internal control over financial reporting is a process used to provide reasonable assurance regarding the reliability of financial reporting and the preparation of the Company's financial statements for external reporting in accordance with U.S. GAAP. Internal control over financial reporting includes policies and procedure that pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of our assets; provide reasonable assurance that transactions are recorded as necessary to permit preparation of our financial statements in accordance with U.S. GAAP; that our receipts and expenditures are being made only in accordance with the authorization of the Company's board of directors; and provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the Company's assets that could have a material effect on the Company's financial statements.

~~(b)~~An ~~provide~~internal ~~reasonable~~control ~~assurance~~system ~~that~~over ~~transactions~~financial ~~are~~reporting ~~recorded~~has asinherent ~~necessary~~limitations and may not prevent or detect misstatements. Therefore, even those systems determined to ~~permit~~be ~~preparation~~effective ofcan ~~financial~~provide ~~statements~~only inreasonable ~~accordance~~assurance with ~~GAAP,~~respect ~~and~~to ~~that~~financial ~~our~~statement ~~receipts~~preparation and ~~expenditures~~presentation. Also, projections of any evaluation of effectiveness to future periods are ~~being~~subject ~~made~~to ~~only~~the risk that controls may become inadequate because of changes in ~~accordance~~conditions, or that the degree of compliance with the ~~authorization~~policies or procedures may deteriorate. However, these inherent limitations are known features of ~~our~~the ~~management;~~financial ~~and~~reporting process. Therefore, it is possible to design into the process safeguards to reduce, though not eliminate, the risk.

~~(c)~~Management, ~~provide~~under ~~reasonable~~the ~~assurance~~supervision ~~regarding~~and ~~prevention~~with orthe ~~timely~~participation ~~detection~~of the Company's Chief Executive Officer and Chief Financial Officer, has assessed the effectiveness of ~~unauthorized~~the ~~acquisition~~Company’s internal control over financial reporting as of March 31, ~~use~~2018. orIn ~~disposition~~making this assessment, management used the criteria set forth by the Committee of ~~our~~Sponsoring ~~assets~~Organizations ~~that~~of ~~could~~the ~~have~~Treadway aCommission (COSO-2013) in Internal Control Integrated Framework. Because of the material ~~effect~~weaknesses ondescribed in the following paragraphs, management believes that, as of March 31, 2018, the Company’s internal control over financial ~~statements~~reporting was not effective based on those criteria.

~~Because~~Material of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.weakness

~~-11-~~Management identified two material weaknesses in the design and operation of its internal controls: (i) the failure to retain sufficient qualified accounting personnel to prepare financial statements in accordance with accounting principles generally accepted in the United States (including a qualified Chief Financial Officer); and (ii) the Company’s accounting department personnel has limited knowledge and experience in U.S. GAAP.

~~Table of Contents~~12

~~Management~~To ~~assessed~~remediate the ~~effectiveness~~ ofmaterial ~~the~~weaknesses ~~Company’s~~identified in internal control over financial reporting, asthe ofCompany ~~March~~intends ~~31,~~to: ~~2017. In~~(i) ~~making~~hire ~~this assessment,~~additional ~~management~~personnel ~~used~~with ~~the~~sufficient ~~criteria~~knowledge ~~set~~and ~~forth~~experience byin ~~the~~U.S. ~~Committee~~GAAP; ofand ~~Sponsoring~~(ii) ~~Organizations~~provide ofongoing ~~the~~training ~~Treadway~~courses ~~Commission~~ in ~~Internal~~ ~~Control-Integrated Framework~~U. ~~Management’s~~S. ~~assessment~~GAAP ~~included~~to anexisting ~~evaluation~~personnel. ofThe ~~the~~Company ~~design~~will ofcontinue ~~our~~to ~~internal control~~monitor ~~over~~and ~~financial~~assess ~~reporting~~our ~~and~~remediation ~~testing~~initiatives ofto ensure that the ~~operational~~aforementioned ~~effectiveness~~material ofweaknesses ~~these~~are ~~controls~~remediated.

Based on this assessment, management has concluded that as of March 31, 2017, our internal control over financial reporting was effective to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with GAAP.

This Annual Report does not include an attestation report of the Company’s registered public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by the Company’s registered public accounting firm pursuant to rules of the SEC that permit the Company to provide only management’s report in this Annual Report.

Changes in Internal Control over Financial Reporting

~~There~~Other ~~were~~than noas described above, there have not been any changes in the Company’'s internal ~~control~~controls over financial reporting that occurred during the ~~last~~Company's fiscal quarter ended March 31, 2018 that ~~have~~has materially affected, or is reasonably likely to materially affect, the Company’'s internal control over financial reporting.

~~ITEM~~Item 9B. ~~OTHER~~Other ~~INFORMATION~~Information.

None.

-12-

Table of Contents

PART III

~~ITEM~~Item 10. ~~DIRECTORS~~Directors, ~~EXECUTIVE~~Executive ~~OFFICERS~~Officers ~~AND~~and ~~CORPORATE~~Corporate ~~GOVERNANCE~~Governance.

Directors and Executive Officers

Name		Age		Positions with the Company		Served as Director From
Chien Heng “George” Chiang		31		President, Chief Financial Officer and Director		2016

Our directors and executive officers as of March 31, 2018 were as follows:

Mr. Chiang has over six years’ experience in mergers and acquisitions and related financial transactions. Mr. Chiang holds a Bachelor’s degree in communication and technology from National Chiao Tung University in Taiwan. Mr. Chiang founded Magnate Holding, Inc. (“Magnate”) based in Taipei City, Taiwan, in December 2008 and continues to operate the company. Magnate specializes in wealth management, mergers and acquisitions and investment banking. Mr. Chiang founded iDreams Global Corp. in January 2015, which provides foreign real estate and travel services. Additionally, since 2011, Mr. Chiang has served as the Head of Greater China for San Lotus Holding Inc., which offers travel and real estate-related services. From November 12, 2015 to present Mr. Chiang has also served as Chief Financial Officer and Director of Asia Training Institute US, Inc., a Delaware, SEC Reporting Company.


Name	Age	Position
Kwok Yuen Luk	40	President, Director, Chief Executive Officer, Director
Peter Tong	63	Chief Financial Officer, Treasurer, Secretary and Director
Cheuk Yi Cheung	44	Chairman of the Board of Directors and Director
Kai Ming Tai	46	Director
Sai Cheung Wong	59	Director
Donna Fung Yee Chung	43	Director

MrKwok Yuen Luk, age 40, has served as the General Manager of Po Yuen Kok since 2007. ~~Chiang~~He is responsible for implementation of the business plan of the company and the trading of auction collections. From June of 2013 to present, he has ~~not~~served as the General Manager of Po Yuen International Auction CO., LTD. Here, he oversees the budget of the auctions held by the company. He has been ~~involved~~ engaged in ~~any~~the ~~legal~~auction ~~proceedings~~industry for more than 20 years and is highly skilled at utilizing resources both internal and external, in locating target markets, and in both the planning and implementing strategies of the auctions that ~~would~~the ~~require~~company ~~disclosure~~holds. ~~under~~His ~~Item~~auction ~~401~~experience, strong social skills and leadership make him an asset to the Company and what qualifies him to serve as our President, Chief Executive Officer and member of ~~Regulation~~our ~~S-K~~Board.

Peter H. Tong served as our Chief Executive Officer, Interim Chief Financial Officer and a director of the Company from August 3, 2015 until June 15, 2016 and has since served as a director on our Board ~~Committees~~of Directors. Since May 2012, Mr. Tong has served as chief executive officer of Timberwood Acquisition Corp., a blank check company seeking an acquisition target. Since 2006, Mr. Tong has served as an economic consultant for the Industrial Commercial Union for Sichuan Province, China, a corporate finance and ~~Audit~~ ~~Committee~~management company. From 2001 to 2005, Mr. Tong served as a financial consultant to Schmidt Financial ~~Expert~~Concept, an international financial management company, in China. From 1998 to 2001, Mr. Tong served as chief operating officer of Union Charter Bancorp, a full-service mortgage bank. From 1996 to 1998, Mr. Tong served as executive vice president of Founders Bancorp, a full-service mortgage bank. From 1992 to 1996, Mr. Tong served as senior vice president of Union Charter Bancorp. Mr. Tong received a B.S. in Finance from Chengchi University, Taipei, Taiwan.

WeCheuk doYi ~~not~~Cheung, ~~currently~~age ~~have~~44, ahas ~~standing~~served ~~audit,~~as ~~nominating~~business ormanager ~~compensation~~for ~~committee~~Po ofYuen Kok since 2007. She is responsible for the ~~board~~daily management of ~~directors, or~~operations ~~any~~and ~~committee~~supervises ~~performing~~all ~~similar~~major ~~functions. Our~~business ~~board~~transactions of ~~directors~~Po ~~performs~~Yuen Kok. From 1989 to June 1992 she studied at the ~~functions~~Guangzhou Vocational School of ~~audit~~Tourism and Business. In 2009, ~~nominating~~she received her Estate Agent License. In 2013, she established Po Yuen International Auction CO., LTD. and ~~compensation~~ ~~committees~~serves as its Chairman and authorized legal representative. No ~~member~~She ofhas ~~our~~over ~~board~~ten years of ~~directors~~management ~~qualifies~~in asthe anauction ~~“audit~~industry ~~committee~~and ~~financial~~is ~~expert”~~ highly skilled as ~~defined~~a inbusiness ~~Item~~manager ~~407(d)(5)~~and corporate strategist. Her experience and skills are what we believe qualifies her to be a member of ~~Regulation~~our ~~S-K~~Board of Directors.

~~Director~~On ~~Nominations~~November 22, 2017, our Board unanimously approved the appointment of the following three people as members of our Board of Directors:

AsSai ofCheung ~~March~~Wong, 31age 59, ~~2017~~serves as an appraiser at Po Yuen International Auction CO., ~~we did~~LTD. ~~not~~He ~~affect~~is ~~any~~responsible ~~material~~for ~~changes~~identification and collection of cultural relics. From May of 2011 to ~~the~~June ~~procedures~~of by2015, ~~which~~he ~~our~~served ~~stockholders~~as ~~may~~marketing ~~recommend~~manager ~~nominees~~of toPo ~~our~~Yuen ~~board~~Kok and was also responsible for the trading and identification of ~~directors~~antique collections. He is experienced in market development, customer resources and operations in the auction industry. We ~~have~~ ~~not~~believe ~~established~~his ~~formal~~experience ~~procedures~~and byskills ~~which~~in ~~security~~the ~~holders~~auction ~~may~~industry ~~recommend~~is ~~nominees~~what qualifies him to ~~the~~serve ~~Company’s~~as ~~board~~a member of ~~directors~~our Board of Directors.

~~Code~~Donna Fung Yee Chung, age 60, has served as manager of ~~Ethics~~Wing Fung Gallery since 1976 and Pagoda Gallery since 1997 where she is responsible for buying and selling antiques and identification of Chinese ancient porcelain. From 1970 to 1975 she studied at Peizhong English High School. We believe her experience in identifying high quality ancient porcelain and studies in Qing Dynasty porcelain combined with her extensive management and social influence make her qualified to be a member of our Board of Directors.

WeKai ~~have~~Ming ~~adopted~~Tai, aage ~~code of~~46, ~~ethics~~has ~~that~~served ~~applies~~as toexecutive ~~our~~director ~~principal~~and ~~executive~~general ~~officers,~~manager ~~principal~~for ~~financial~~Hong ~~officer~~Kong Guosong Business Group Co., ~~principal~~Ltd. ~~accounting~~since ~~officer~~April of 2015. He is responsible for wine sales in duty free stores at entry-exit ports and for import and export formalities imported into Hong Kong or ~~controller~~exported to China, or ~~persons~~market ~~performing~~expansion, ~~similar~~advertisement, ~~functions~~sales planning, storage and logistics. A ~~copy~~From September 1987 to June of ~~our~~1990, ~~code~~he studied at Zhaoqing Technician Institute. From April 2004 to March 2015, Mr. Tai served as the general manager for Hui Zhen Tang where he was responsible for price evaluation of ~~ethics~~artwork ~~may~~and beother ~~obtained~~goods, ~~free~~handling formalities of ~~charge~~imports byand ~~contacting us~~exports, atdistribution ~~the~~and ~~address~~also orserved ~~telephone~~as ~~number~~customer ~~listed~~liaison. onHis ~~the~~experience ~~cover~~in ~~page~~financial management and risk analysis combined with industry knowledge, public relations and decision-making skills qualifies him to serve as a member of ~~this~~our ~~Annual~~Board ~~Report~~of Directors.

~~-13-~~Cheuk Yi Cheung and Kwok Yuen Luk are husband and wife. Kai Ming Tai is husband of Kwok Yuen Luk’s sister. Kwok Yuen Luk and Kai Ming Tai are brother in laws.

~~Table~~There are no formal compensation agreements with any of ~~Contents~~our new Officers or Directors at this time.

~~ITEM~~Section ~~11.~~16(a) ~~EXECUTIVE~~Beneficial ~~COMPENSATION~~Ownership Reporting Compliance

~~Summary~~Section ~~Compensation Table~~16(a) of the Securities Exchange Act of 1934 requires that our executive officers and directors, and persons who own more than 10% of a registered class of our equity securities, file reports of ownership and changes in ownership with the SEC. Executive officers, directors and greater-than-ten percent stockholders are required by SEC regulations to furnish us with all Section 16(a) forms they file. Based solely on our review of the copies of the forms received by us and written representations from certain reporting persons, we believe that, during the year ended March 31, 2018, our executive officers, directors and greater-than-ten percent stockholders have not complied with Section 16(a) filing requirements.

~~From~~Item May 14, 2014 (inception) to February 12, 2016, Thomas Chen served as the Company’s Chief Executive Officer, and from February 12, 2016 until March 31, 2017, Chien Heng “George” Chiang served as the Company’s Chief Executive Officer (each of Messrs11. ~~Chen and Chiang is a “Named~~ Executive ~~Officer”)~~Compensation.

SUMMARY COMPENSATION TABLE
Name and principal position (a)	Fiscal Year (b)	Salary ($) (c)		Bonus ($) (d)		Stock Awards ($) (e)		Option Awards ($) (f)		Non-Equity Incentive Plan Compensation ($) (g)		Nonqualified Deferred Compensation Earnings ($) (h)		All Other Compensation ($) (i)		Total ($) (j)
(1) Thomas Chen Former CEO, CFO and Director	2015		-		-	$	85,000		-		-		-		-	$	85,000
Thomas Chen Former CEO, CFO and Director	2016		-		-	$	-		-		-		-		-	$	-
Chien Heng “George” Chiang CEO, CFO and Director	2015		-		-		-		-		-		-		-		-
Chien Heng “George” Chiang CEO, CFO and Director	2016		-		-		-		-		-		-		-		-

~~(1) Mr.~~The ~~Chen~~following ~~received~~compensation 17discussion addresses all compensation awarded to,~~000,000~~ ~~shares~~earned ofby, ~~common~~or ~~stock~~paid ofto the Company's asnamed ~~founder~~executive ~~shares~~officers. The Company's ~~valued~~officers ~~these shares~~and atdirectors ~~$85,000~~have not received any cash or other compensation since inception. They will not receive any compensation until the consummation of an acquisition. No compensation of any nature has been paid for on account of services rendered by a director in such capacity. Our officers and directors intend to devote very limited time to our affairs before a suitable target company is identified.

~~Narrative disclosure~~It is possible that, after the Company successfully consummates a business combination with an unaffiliated entity, that entity may desire to ~~Summary~~employ ~~Compensation~~or retain members of our management for the purposes of providing services to the surviving entity. However, the offer of any post-transaction employment to members of management will not be a consideration in our decision whether to undertake any proposed transaction.

~~There were~~No noretirement, ~~formal~~pension, ~~employment~~profit ~~arrangements~~sharing, ~~with~~stock ~~Mr.~~option ~~Chen~~or ~~while~~insurance heprograms ~~served~~or asother ~~Chief~~similar ~~Executive~~programs ~~Officer~~have ~~and there are not formal employment arrangements with Mr. Chiang at this time. Mr. Chiang’s compensation has not~~ been ~~fixed~~adopted orby ~~based on any percentage calculations. He will make all decisions determining~~ the ~~amount~~Company ~~and timing of his compensation and,~~ for the ~~immediate future,~~benefit ~~has~~of ~~elected~~its ~~not to receive any compensation~~employees.

~~Equity Awards~~There are no understandings or agreements regarding compensation our management will receive after a business combination.

~~Grants~~The Company does not have a standing compensation committee or a committee performing similar functions, since the Board of ~~Plan-Based Awards~~Directors ~~Table~~has determined not to compensate the officers and directors until such time that the Company completes a reverse merger or business combination.

~~None~~Item of12. ~~our~~Security ~~Named~~Ownership ~~Executive Officers received any grants~~ of ~~stock,~~Certain ~~option~~Beneficial ~~awards~~Owners orand ~~other~~Management ~~plan-based~~and ~~awards~~Related ~~during~~Stockholder ~~the period from May 14, 2014 (inception) to March 31 2017, except for the initial grant of shares to Mr~~Matters. ~~Chen as stated above. The Company has no activity with respect to these awards.~~

~~Options~~The ~~Exercised~~following ~~and~~ table sets forth information regarding the beneficial ownership based on 1,412,000 shares of our Common Stock ~~Vested~~outstanding ~~Table~~as of June 27, 2018, based on information obtained from the persons named below, with respect to the beneficial ownership of shares of our Common Stock by:

~~None~~● ofeach ~~our~~person ~~Named~~known ~~Executive Officers~~by ~~has~~us ~~ever~~to ~~been~~be ~~granted~~the ~~any~~beneficial ~~stock~~owner ~~options~~of ormore ~~restricted~~than ~~restricted~~5% ~~stock~~of ~~units.~~our outstanding shares of Common Stock;

~~Outstanding~~● ~~Equity~~each ~~Awards at~~of ~~Fiscal~~our ~~Year-End~~officers ~~Table~~and directors; and

~~None~~● ofall our Named Executive Officers had any outstanding stock or option awards as of March 31, 2016 or March 31, 2017 that would be compensatory to the officer. The Company has not issued any awards to its named executive officers~~. The~~ ~~Company~~ and ~~its~~directors ~~Board of Directors may grant awards~~ as ita ~~sees fit to its employees as well as key consultants~~group.

~~Compensation~~Unless otherwise indicated, we believe that all persons named in the table have sole voting and investment power with respect to all shares of ~~Directors~~Common Stock beneficially owned by them.

Through March 31, 2017, the Company has not provided compensation to any of our directors for serving as our director. We currently have no formal plan for compensating our directors for their services in their capacity as directors, although we may elect to issue stock options to such persons from time to time. Directors are entitled to reimbursement for reasonable travel and other out-of-pocket expenses incurred in connection with attendance at meetings of our board of directors. Our board of directors may award special remuneration to any director undertaking any special services on our behalf other than services ordinarily required of a director.


Title of class	Name and address of beneficial owner ⁽²⁾	Current Beneficial Ownership	Percent of class⁽¹⁾
Common	Cheuk Yi Cheung, Director Room A, 16/F, Winbase Centre 208 Queen’s Road Central Sheung Wan, Hong Kong	861,000	61%
Common	Kwok Yuen Luk, CEO and Director Room A, 16/F, Winbase Centre 208 Queen’s Road Central Sheung Wan, Hong Kong	39,000	2.7%
Common	Peter Tong, CFO, Secretary and Director 218 Tilton Ave #301, San Mateo CA 94401	70,000	5 %
	All Officers and Directors as a Group	970,000	68.7%

	Other owners
Common	Kai Chi To 1/F-2/F, No 15 11^th Lane, Sha Kok Mei Village, Sai Kung New Territories, Hong Kong	30,000	2.1 %

~~-14-~~ (1) Applicable percentages are based on 1,412,000 shares outstanding as of the date hereof. Beneficial ownership is determined under the rules of the SEC and generally includes voting or investment power with respect to securities.

~~Table~~(2) Cheuk Yi Cheung and Kwok Yuen Luk are husband and wife. Kai Ming Tai is husband of ~~Contents~~Kwok Yuen Luk’s sister. Kwok Yuen Luk and Kai Ming Tai are brother in laws. There are no other family relationships between or among the directors or executive officers of the Company. None of the officers and directors of the Company is currently compensated for serving in any such position.

~~ITEM~~Item 1213. ~~SECURITY~~Certain ~~OWNERSHIP~~Relationships OFand ~~CERTAIN~~Related ~~BENEFICIAL~~Transactions, ~~OWNERS~~and ~~AND~~Director ~~MANAGEMENT AND RELATED STOCKHOLDER MATTERS~~Independence.

~~The~~We ~~following~~will ~~table~~reimburse ~~sets forth~~our officers and directors, assubject to approval of ~~June~~the ~~29,~~Board ~~2017~~of Directors, for any reasonable out-of-pocket business expenses incurred by them in connection with certain ~~information~~activities ~~regarding~~on ~~the~~our ~~Company’s~~behalf ~~common~~such ~~stock~~as ~~beneficially~~identifying ~~owned~~and byinvestigating ~~(a)~~possible ~~each~~target ~~stockholder known~~businesses toand bebusiness ~~the~~combinations. ~~beneficial~~There ~~owner~~is ofno ~~more~~limit ~~than~~on 5%the amount of ~~the~~out-of-pocket ~~outstanding~~expenses ~~common~~reimbursable ~~stock~~by us, ~~(b)~~which ~~each~~will ~~executive~~be ~~officer~~reviewed ~~and~~only ~~director,~~by ~~and (c)~~our ~~all~~Board ~~executive~~of ~~officers~~Directors ~~and~~or ~~directors~~a ascourt aof ~~group.~~competent Injurisdiction ~~general,~~if asuch ~~person~~reimbursement is ~~deemed~~challenged. Other than the reimbursable out-of pocket expenses payable to beour aofficers ~~“beneficial~~and ~~owner”~~directors, no compensation or fees of a ~~security~~any ifkind, ~~that~~including ~~person~~finders, ~~has~~consulting fees or ~~shares~~other similar compensation, including the ~~power~~issuance toof ~~vote~~any orsecurities ~~direct~~of the ~~voting~~Company, ofwill ~~such~~be ~~security~~paid to our existing stockholders, officers or ~~the~~directors ~~power~~who owned our Common Stock prior to ~~dispose~~this offering, or to ~~direct~~ ~~the~~any ~~disposition~~ of ~~such~~their ~~security~~respective affiliates prior to or with respect to an acquisition. ~~The~~ ~~table~~For ~~assumes~~the ayear ~~total~~ended ofMarch 1931,~~412~~ 2018,~~000~~ ~~shares~~shareholders ofcontributed ~~common~~$38,074 ~~stock~~to ~~were~~pay ~~outstanding as~~the ofCompany’s ~~June~~operating ~~29, 2017~~expenses.

Name and Mailing Address	Amount and Nature of Beneficial Ownership		Percentage of Class
Chien Heng “George” Chiang 1108 S. #107 Baldwin Ave.,Arcadia, CA 91007		19,000,000		97.9	%
All Directors and Officers as a Group (1 person)		19,000,000		97.9	%

Director Independence

~~ITEM~~Our 13Common Stock is not quoted or listed on any national exchange or interdealer quotation system with a requirement that a majority of our Board of Directors be independent and, therefore, the Company is not subject to any director independence requirements. ~~CERTAIN~~Under ~~RELATIONSHIPS~~Nasdaq ~~AND~~Rule ~~RELATED~~5605(a)(2)(A), ~~TRANSACTIONS~~a director is not considered to be independent if he or she also is an executive officer or employee of the corporation. Under such definition, ~~AND~~our ~~DIRECTOR~~directors ~~INDEPENDENCE~~would not be considered independent directors.

~~During~~Except ~~the~~as ~~time~~otherwise ~~Mr.~~indicated ~~Chen served~~herein, asthere ~~the~~have ~~Company’s~~been ~~sole~~no ~~director~~other ~~and~~related ~~Chief~~party ~~Executive Officer~~transactions, ~~Mr.~~or ~~Chen~~any ~~similarly~~other ~~supplied~~transactions ~~the~~or ~~Company~~relationships ~~whatever~~required ~~office space~~to itbe ~~needed,~~disclosed ~~without~~pursuant ~~charge~~to Item 404 and Item 407(a) of Regulation S-K.

~~The~~Item ~~Company issued 17,000,000 shares of its common stock to its Mr~~14. ~~Chen~~Principal asAccounting ~~founder’s~~Fees ~~shares.~~ and Services

~~On August 19, 2014, the Company issued a note payable Mr. Chen for $110,000. The note was paid in full, including interest of approximately $4,000, on April 29, 2015.~~14

~~For~~During the fiscal year ended March 31, ~~2017~~2018, the ~~Company’s~~firm ~~sole~~of ~~director~~WWC, ~~officer~~P.C., ~~and~~which ~~principal~~we ~~stockholder,~~refer ~~Mr.~~to ~~Chiang,~~as ~~paid~~WWC ~~Company~~was ~~expenses~~our ~~totaling $58,762~~principal ~~from~~accountant. ~~personal~~During ~~funds.~~the ~~These~~fiscal ~~expenses~~year ~~consisted~~ended ~~primarily~~March of31, ~~professional~~2017, ~~fees~~the ~~and~~firm ~~filing~~of ~~fees.~~TAAD, ~~Mr.~~LLP, ~~Chiang~~which ~~expects~~we refer to ~~be reimbursed~~as byTAAD, ~~the~~was ~~Company~~our ~~for~~principal ~~such~~accountant. ~~payments,~~The ~~which~~following ~~reimbursement~~is ~~will~~a summary of fees paid or to be ~~interest~~paid ~~free~~to WWC and ~~due~~TAAD ~~upon~~for ~~demand~~services rendered.

~~On February~~Audit ~~12, 2016, Mr~~Fees. ~~Chiang,~~Audit ~~the~~fees ~~CEO,~~consist ~~made~~of ~~payments~~fees tobilled ~~two~~for professional ~~service~~services ~~providers~~rendered -for ~~NYX~~the ~~Capital~~audit ~~Advisors~~of ~~for $99,099~~our year-end financial statements and ~~Mass~~services ~~Depth~~that ~~Corp~~are normally provided by WWC in connection with regulatory filings. ~~for~~We paid WWC $327000 and TAAD $ 11,~~500~~250 -in onconnection ~~behalf~~with ofour audited financials for the ~~Company. These~~fiscal ~~transactions~~years ~~are~~ended ~~considered~~March ~~as Additional~~31, ~~Paid-In~~2018 ~~Capital~~and 2017, respectively.

~~The~~Audit-Related ~~Company~~Fees. ~~utilizes~~Audit-related ~~home~~services ~~office~~consist ~~space~~ of ~~its President,~~fees ~~Chien~~billed ~~Heng~~for ~~Chiang,~~assurance atand norelated ~~cost.~~services ~~There~~that isare noreasonably ~~written~~related ~~lease~~to performance of the audit or ~~rental~~review ~~agreement~~of our financial statements and are not reported under "Audit Fees." ~~Although~~ These services include attest services that are not required, ~~Mr.~~by ~~Chiang~~statute ~~may~~or ~~provide~~regulation ~~the~~and ~~Company~~consultations ~~the~~concerning ~~funding~~financial itaccounting ~~requires~~and toreporting ~~continue~~standards. ~~operating~~There ~~prior~~were tono ~~the~~fees ~~Company’s acquiring~~billed anfor ~~operating~~audit-related ~~business~~services orrendered ~~otherwise~~by ~~generating~~either ~~revenue~~WWC toand ~~cover~~TAAK ~~its~~during ~~expenses~~the last two fiscal years.

~~Corporate~~Tax ~~Governance and~~Fees. ~~Director Independence~~None

~~The~~All ~~Company~~Other ~~has~~Fees. ~~not:~~None

(a) established its own definition for determining whether its directors and nominees for directors are “independent” nor has it adopted any other standard of independence employed by any national securities exchange or inter-dealer quotation system, though our current director would not be deemed to be “independent” under any applicable definition given that he is an officer of the Company; nor

(b) established any committees of the board of directors.

Given the nature of the Company’s business, its limited stockholder base and the current composition of management, the board of directors does not believe that the Company requires any corporate governance or other committees at this time.

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Table of Contents

ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES

Below is the aggregate amount of fees billed for professional services rendered by our principal accountants with respect to our last two fiscal years.

		For the Year Ended March 31, 2017	For the Year Ended March 31, 2016
Audit fees	TAAD, LLP	$11,250	$8,300
Audit-related fees		-	-
Tax fees		-	-
All other fees		-	-
Total		$11,250	$8,300

Tax Fees

Our principal accountant did not render services to us for tax compliance, tax advice or tax planning during either Fiscal 2015 or Fiscal 2016.

All Other Fees

Our principal accountant did not bill us for any products and services, other than those set forth above, during either Fiscal 2015 or Fiscal 2016.

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Table of Contents

PART IV

~~ITEM~~Item 15. ~~EXHIBITS~~Exhibits, ~~AND~~Financial ~~FINANCIAL~~Statement ~~STATEMENT SCHEDULES~~Schedules.

(a) Financial Statements


Number		Description
31.1*		Certification of Chief Executive Officer Pursuant To Sarbanes-Oxley Section 302
31.2*		Certification of Chief Financial Officer Pursuant To Sarbanes-Oxley Section 302
32.1*		Certification Pursuant To 18 U.S.C. Section 1350, as adopted to Section 906 of the Sarbanes-Oxley Act of 2002
32.2*		Certification Pursuant To 18 U.S.C. Section 1350, as adopted to Section 906 of the Sarbanes-Oxley Act of 2002
101.INS*		XBRL Instance Document
101.SCH*		XBRL Taxonomy Extension Schema Document
101.CAL*		XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF*		XBRL Taxonomy Extension Definition Linkbase Document
101.LAB*		XBRL Taxonomy Extension Label Linkbase Document
101.PRE*		XBRL Taxonomy Extension Presentation Linkbase Document

1. Financial statements for our company are listed in the index under Item 8 of this document

2. All financial statement schedules are omitted because they are not applicable, not material or the required information is shown in the financial statements or notes thereto.

(b) Exhibits required by Item 601 of Regulation S-K.

Exhibit No.		Description
3.1		Articles of Incorporation (1)
3.2		Certificate of Amendment to Articles of Incorporation (2)
3.3		By-Laws(1)
10.1		Form Note Agreement (1)
14.1		Code of Ethics (1)
31		Certification of Chief Executive Officer and Principal Financial Officer required under Rule 13a-14(a)/15d-14(a) under the Exchange Act.*
32		Certification of Chief Executive Officer and Principal Financial Officer pursuant to 18 U.S.C Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.*
101.INS		INS XBRL Instance Document *
101.SCH		SCH XBRL Schema Document *
101.CAL		CAL XBRL Calculation Linkbase Document *
101.DEF		DEF XBRL Definition Linkbase Document *
101.LAB		LAB XBRL Label Linkbase Document *
101.PRE		PRE XBRL Presentation Linkbase Document *

* Filed herewith.

(1) Incorporated herein by reference from the Company’s Form S-1/A filed with the Securities and Exchange Commission on December 10, 2014.

(2) Incorporated herein by reference to Exhibit 3.1 to the Company’s Current Report on Form 8-K filed with the Securities and Exchange Commission on February 17, 2016.

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Table of Contents

SIGNATURES

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

	ASIA TRAINING INSTITUTE, INC.
Date: June 29, 2017	By:	/s/ Chien Heng Chiang
		Chien Heng Chiang
		President


	PO YUEN CULTURAL HOLDINGS (HONG KONG) CO., LTD.

	By:	/s/ Kwok Yuen Luk
	Name:	Kwok Yuen Luk
	Title:	Chief Executive Officer, (Principal Executive Officer)

	By:	/s/ Peter Tong
	Name:	Peter Tong
	Title:	Chief Financial Officer, Treasurer, Secretary and Director (Principal Financial and Accounting Officer)

~~Pursuant~~Dated: toJune ~~the requirements of the Securities Exchange Act of 1934~~27, ~~this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated:~~2018

	Signature	Title	Date
/s/	Chien Heng Chiang	President and Chief Financial Officer (Principal Executive, Financial and Accounting Officer)	June 29, 2017
	Chien Heng Chiang	Director

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Filing Compare · Po Yuen Cultural Holdings (Hong Kong) Co., Ltd.