UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 10-K

☒	ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the year ended March 31, ~~2015~~ 2016.

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

Commission file number: 333-173680

GLORYWIN ENTERTAINMENT GROUP INC.

(Exact name of Registrant as specified in its charter)

Nevada		27-3369810
(State or other jurisdiction ofincorporation or organization)		(I.R.S. Employer Identification No.)
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

Room 8, 20/F, AIA Tower, Nos

Avenida Commercial de Macau 251A-301

Macau

(Address of principal executive offices)

+853 8294-2333

(Registrant's telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:

Title of each class	Trading Symbol(s)	Name of each exchange on which registered

Securities registered pursuant to Section 12(g) of the Act:

(Title of each class)

_________________

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

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ☐ No ☐

Indicate by check whether the Registrant (1) has filed all reports to be filed by Section 13 or 15(d) of the Securities and Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant 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 (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes ☒ No ☐

Indicate by check mark whether the ~~Registrant~~registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company, or an emerging growth company. See ~~definition~~the definitions of "“large accelerated filer,"” "“accelerated filer”," ~~"non-accelerated~~“smaller ~~filer"~~reporting company”, and ~~"smaller~~“emerging ~~reporting~~growth company"” in Rule 12b-2 of the Exchange Act: .

Large ~~Accelerated~~accelerated ~~Filer~~filer ☐ Accelerated filer ☐ Non-accelerated ~~Filer~~filer ☐☒ Smaller reporting company ☒ Emerging Growth Company ☐

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

Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report. Yes ☐ No ☒

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

As of ~~September~~May 3022, ~~2014~~2022, the aggregate market value of voting stock held by non-affiliates of the registrant, based on the closing sales price of Common Stock on ~~September~~May 3022, ~~2014~~2022, was approximately $634,~~415~~309,~~460~~956.2

Indicate the number of shares outstanding of each of the registrant's classes of common stock, as of the latest practicable date: 20 356,~~800~~194,~~338~~747 shares of common stock par value $0.001 as of ~~June~~May 2422, ~~2015~~2022.

Table of Contents

		Page
PART I
Item 1.	Business	3
Item 1A.	Risk Factors	4
Item 1B.	Unresolved Staff Comments	5
Item 2.	Properties	5
Item 3.	Legal Proceedings	5
Item 4.	Mine Safety Disclosures	5
PART II
Item 5.	Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities	5
Item 6.	Selected Financial Data	6
Item 7.	Management's Discussion and Analysis of Financial Condition and Results of Operations	76
Item 7A.	Quantitative and Qualitative Disclosures about Market Risk	9
Item 8.	Financial Statements and Supplementary Data	9
Item 9.	Changes In and Disagreements with Accountants on Accounting and Financial Disclosure	109
Item 9A.	Controls and Procedures	109
Item 9B.	Other Information	1211
PART III
Item 10.	Directors, Executive Officers and Corporate Governance	12
Item 11.	Executive Compensation	1514
Item 12.	Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters	1514
Item 13.	Certain Relationships and Related Transactions, and Director Independence	1615
Item 14.	Principal Accountant Fees and Services	16
PART IV
Item 15.	Exhibits, Financial Statement Schedules	17

~~Table of Contents~~2

PART I

Item 1. Business

Forward Looking Statements

This annual report contains forward-looking statements that involve risks and uncertainties. These statements relate to future events or our future financial performance. In some cases, you can identify forward-looking statements by terminology such as "may", "should", "expects", "plans", "anticipates", "believes", "estimates", "predicts", "potential" or "continue" or the negative of these terms or other comparable terminology. These statements are only predictions.

While these forward-looking statements, and any assumptions upon which they are based, are made in good faith and reflect our current judgment regarding the direction of our business, actual results will almost always vary, sometimes materially, from any estimates, predictions, projections, assumptions or other future performance suggested in this report. Except as required by applicable law, we do not intend to update any of the forward-looking statements to conform these statements to actual results.

Our audited financial statements are expressed in US dollars and are prepared in accordance with generally accepted accounting principles in the United States of America. They reflect all adjustments (all of which are normal and recurring in nature) that, in the opinion of management, are necessary for fair presentation of our interim financial information.

The following discussion should be read in conjunction with our financial statements and the related notes that appear elsewhere in this annual report.

As used in this annual report, the terms "we", "us" and "our" mean Glorywin Entertainment Group Inc., unless otherwise indicate

OVERVIEW AND OUTLOOK

The Company was formed in the state of Nevada on August 26, 2010 under the name "Zippy Bags, Inc." to provide retail sales of snowboard carrying bags to the general public.

After the takeover by new management on June 17, 2014, the Company, through its 100% indirectly owned subsidiary, Wonderful Gate Strategy Company Limited, became principally engaged in the service of introducing sub-junkets and information technology infrastructure to land-based casinos. For sub-junkets introduction service and IT infrastructure introduction service performed, we charge 0.2% and 0.05%, respectively, of total bets played by players introduced by sub-junkets from the three casinos located in Cambodia.

On October 30, 2014, the Company filed a certificate of amendment (the "Amendment") to its Certificate of Incorporation with the Secretary of State of the State of Nevada in order to change its name to "Glorywin Entertainment Group, Inc." in order to better reflect the direction and business of the Company. The Company has adopted a fiscal year end of March 31.

We have established a website (www.glorywinentertainment.com) which set forth general information for the Company.

Based on our current operating plan, we expect that we will be able to generate revenue that is sufficient to cover our expenses for the next twelve months. Our ability to maintain sufficient liquidity is dependent on our ability to raise additional capital.

Recent Developments

The Company is in the process of developing mobile applications to provide gaming to customers where such activity is legal. The software is provided by a third party vendor who is providing the on-line casino platform in selected markets. Development of the mobile application of gaming requires the Company to customize the appearance and branding of the third party software, and establish merchant services to accept payments and facilitate distribution of winnings.

~~Table~~Player acquisition is a key factor for organic growth in the online gaming industry. Players are primarily acquired from affiliates for a fixed fee or percentage of ~~Contents~~earnings based on negotiated predetermined criteria. Affiliates are websites or individuals that attract players through various means such as player news/interest websites, email campaigns or other relationships. The key is that payment to affiliates takes place only when negotiated criteria are met. The criteria may be player minimum deposit, level of play, or revenue earned. The critical element is that unlike most marketing campaigns, the revenues returned by marketing are generally predictable.

~~Player~~The ~~acquisition is a~~ key ~~factor~~elements ~~for~~of ~~organic~~player ~~growth~~retention inare the ~~online gaming industry. Players are primarily acquired from affiliates for a fixed fee or percentage~~ creation of ~~earnings~~exciting ~~based~~opportunities onto ~~negotiated~~maintain ~~predetermined criteria. Affliates are websites or individuals that attract players through various means such as~~ player ~~news/~~interest ~~websites,~~and ~~email~~increase ~~campaigns~~play ~~or other relationships~~frequency. ~~The~~Similar ~~key is that payment~~ to ~~affiliates~~land-based ~~takes~~casino's ~~place~~compensation ~~only~~programs, the ~~when~~tools ~~negotiated~~used ~~criteria~~for ~~are~~this ~~met.~~purpose ~~The~~include ~~criteria~~prizes, ~~may~~"free ~~be player minimum deposit~~money," ~~level~~opportunities ofto play, oragainst ~~revenue~~famous ~~earned.~~(or ~~The~~infamous) ~~critical element is that unlike most marketing campaigns~~players, ~~the~~and tournament ~~revenues returned by marketing are generally predictable~~qualifications.

~~The~~On ~~key~~January ~~elements~~19, of2015, ~~player~~the ~~retention~~Company ~~are~~entered into a conditional agreement with the ~~creation~~Company's ofmajor ~~exciting~~shareholder, ~~opportunities~~Taipan Pearl Sdn Bhd to ~~maintain~~acquire ~~player~~100% interest ~~and~~in ~~increase~~GWIN ~~play~~Company ~~frequency.~~Limited ~~Similar~~("GWIN"), operating toChetaeu De Bavet Club Co ("Chetaeu") a land- based casino's ~~compensation~~in ~~programs~~Kingdom of Cambodia. Under the terms of the conditional purchase agreement, the ~~tools~~Company ~~used~~is ~~for~~entitle ~~this~~to ~~purpose~~100% ~~include~~interest ~~prizes~~of the company. In consideration for the purchase, ~~"free~~GWIN ~~money~~made a Refundable Deposit of USD2,000,000 ("Deposit") ~~opportunities~~and towill ~~play~~take ~~against~~full ~~famous~~operation ~~(or~~of ~~infamous)~~the ~~players~~land-based casino for a total of 12 months. Upon the operations achieving at least positive revenue within that 12 months period, ~~and~~the ~~tournament~~transaction ~~qualifications~~is considered completed with Deposit being the Consideration Purchase Price.

On ~~January~~February 1918, 2015, the Company entered into a ~~conditional~~binding sub agreement ~~with~~worth ~~the~~$2 ~~Company's~~million with ~~major~~GWIN. ~~shareholder,~~Pursuant ~~Taipan Pearl Sdn Bhd~~ to ~~acquire~~the ~~100%~~binding ~~interest~~sub inagreement, ~~GWIN~~the Company ~~Limited~~would ~~("GWIN"),~~finance ~~operating~~the ~~Chetaeu~~construction amount Deand ~~Bavet~~Banker's ~~Club~~Capital Cofor ~~("Chetaeu")~~operations ~~a land based casino in Kingdom~~ of ~~Cambodia~~GWIN. ~~Under~~GWIN ~~the~~has ~~terms~~extensive ofexperience ~~the~~in ~~conditional~~promoting ~~purchase~~gaming ~~agreement,~~business ~~the~~in ~~Company~~Asia, isas ~~entitle~~well toas ~~100%~~implementing fraud ~~interest~~and ofRisk ~~the~~Control, ~~company.~~payment Inprocessing ~~consideration~~and ~~for~~compliance ~~the~~with ~~purchase,~~particular ~~GWIN~~respect ~~made~~to agaming. ~~Refundable~~It ~~Deposit~~is ofenvisaged ~~USD2,000,000~~that ~~("Deposit")~~the ~~and~~parties will ~~take~~work together ~~full~~in ~~operation~~a ofjoint ~~the~~venture ~~land-based~~to ~~casino~~raise ~~for~~capital aand ~~total of 12~~contribute ~~months.~~expertise ~~Upon~~with the ~~operations~~intention ~~achieving~~of atgenerating ~~least positive revenue within that 12 months period~~revenues, ~~the~~profits ~~transaction~~and ~~is considered~~returning value ~~completed~~to ~~with Deposit being the Consideration Purchase Price~~shareholders.

OnThe ~~February 18, 2015, the~~ Company ~~entered~~is ~~into~~currently afinalizing ~~binding~~due ~~sub~~diligence on ~~agreement~~this ~~worth~~transaction $2and ~~million with~~incorporated ~~GWIN.~~as ~~Pursuant~~part toof the ~~binding~~due ~~sub~~diligence ~~agreement,~~will ~~the~~be ~~Company~~an ~~would~~assurance ~~finance~~that ~~the construction amount and Banker's Capital for operations of~~ GWIN. ~~GWIN~~does ~~has~~not ~~extensive~~facilitate ~~experience in promoting~~ gaming ~~business~~ in ~~Asia,~~any asillegal jurisdictions ~~well as implementing fraud~~ and ~~Risk~~are ~~Control,~~fully ~~payment processing and compliance~~ compliant with ~~particular~~all ~~respect~~laws topertaining ~~gaming. It is envisaged that the parties will work together in a joint venture~~ to ~~raise~~their ~~capital~~current ~~and contribute expertise with the intention of generating revenues, profits and returning value to shareholders~~operation.

~~The~~Support ~~Company is currently finalizing due diligence on this transaction~~ and incorporated as part of the due diligence will be an assurance that GWIN does not facilitate gaming in any illegal jurisdictions and are fully compliant with all laws pertaining to their current operation.Services

~~Support~~Online support is provided to the Company and sub-junkets ~~Services~~by Casino's contracted independent IT company in Vietnam. The IT Company functions also as an independent third party, to confirm on month end sales and commission for each individual party.

Online support is provided to the Company and sub-junkets by Casino's contracted independent IT company in Vietnam. The IT Company functions also as an independent third party, to confirm on month end sales and commission for each individual party.Competition

~~Competition~~The market for the Company's businesses has relatively low competition in the region of Southeast Asia, being in contract with licensed and regulated land-based casinos. Internationally, primary competition would be expected from offshore gaming companies. With few exceptions, significant listed game companies (many of which are listed on the stock exchanges) operate using their own software. We believe that we retain the ability to utilize the most profitable platform available and are not restricted to a single platform.

~~The~~Item ~~market for the Company's businesses has relatively low competition in the region of Southeast Asia, being in contract with licensed and regulated land-based casinos~~1A. ~~Internationally,~~Risk primary competition would be expected from offshore gaming companies. With few exceptions, significant listed game companies (many of which are listed on the stock exchanges) operate using their own software. We believe that we retain the ability to utilize the most profitable platform available and are not restricted to a single platform.Factors

~~Item~~The 1Afollowing discussion of risk factors contains forward-looking statements. ~~Risk~~These ~~Factors~~risk factors may be important to understanding any statement in this Form 10-K or elsewhere. The following information should be read in conjunction with Part II, Item 7, "Management's Discussion and Analysis of Financial Condition and Results of Operations" and the consolidated financial statements and related notes in Part II, Item 8, "Financial Statements and Supplementary Data" of this Form 10-K.

The ~~following~~business, ~~discussion~~financial condition and operating results of ~~risk~~the ~~factors~~Company ~~contains~~can ~~forward-looking~~be ~~statements.~~affected ~~These~~by ~~risk~~a ~~factors~~number ~~may~~of befactors, ~~important~~whether tocurrently ~~understanding~~known ~~any~~or ~~statement~~unknown, inincluding ~~this~~but ~~Form~~not ~~10-K~~limited orto ~~elsewhere~~those described below. ~~The~~Any ~~following~~one ~~information~~or ~~should~~more beof ~~read~~such infactors ~~conjunction~~could ~~with~~directly ~~Part~~or ~~II,~~indirectly ~~Item~~cause 7,the ~~"Management~~Company's ~~Discussion~~actual ~~and~~results ~~Analysis~~ of ~~Financial~~operations ~~Condition~~ and ~~Results~~financial condition ofto ~~Operations"~~vary ~~and~~materially ~~the~~from ~~consolidated~~past ~~financial~~or ~~statements~~anticipated future results of operations and ~~related~~financial ~~notes~~condition. inAny ~~Part~~of IIthese factors, ~~Item~~in whole 8or in part, ~~"Financial~~could ~~Statements~~materially and ~~Supplementary~~adversely ~~Data"~~affect the Company's business, financial condition, results of ~~this~~operations ~~Form~~and ~~10-K~~stock price.

4Because of the following factors, as well as other factors affecting the Company's financial condition and operating results, past financial performance should not be considered to be a reliable indicator of future performance, and investors should not use historical trends to anticipate results or trends in future periods.

~~Table of Contents~~4

~~The~~Legality ~~business, financial condition and operating results~~ of ~~the~~Gambling ~~Company~~Globally can be affected by a number of factors, whether currently known or unknown, including but not limited to those described below. Any one or more of such factors could directly or indirectly cause the Company's actual results of operations and financial condition to vary materially from past or anticipated future results of operations and financial condition. Any of these factors, in whole or in part, could materially and adversely affect the Company's business, financial condition, results of operations and stock price.Regionally

~~Because~~Regulations ofrelating ~~the~~to ~~following~~online ~~factors,~~gaming asvary ~~well~~significantly in asdifferent ~~other~~jurisdictions. ~~factors~~Although ~~affecting~~ the Company's ~~financial~~can ~~condition~~set ~~and~~pre-emptive ~~operating results~~measures, ~~past~~it ~~financial~~is ~~performance~~still ~~should~~currently ~~not~~unable ~~be considered~~ to beensure athat ~~reliable~~sub-junkets only ~~indicator~~receive ofdeposits ~~future~~from ~~performance,~~gamers ~~and~~in ~~investors~~jurisdictions ~~should~~in ~~not~~which ~~use~~we ~~historical~~are ~~trends~~legally entitled to ~~anticipate~~provide ~~results or trends in future periods~~services.

~~Legality~~Money ~~of Gambling Globally and Regionally~~Laundering

~~Regulations~~The ~~relating~~Company's to online ~~gaming~~platform ~~vary~~provides ~~significantly~~a inborderless access ~~different~~to ~~jurisdictions~~people from across the globe. Although the Company ~~can~~tightly ~~set~~scrutinizes ~~pre-emptive~~to ~~measures~~prevent illegal gambling, it is unenviable ~~still~~that money ~~currently~~laundering ~~unable~~may toexist ~~ensure~~among ~~that~~ sub-junkets ~~only~~without ~~receive~~our ~~deposits~~knowledge. ~~from~~The ~~gamers~~Company inis ~~jurisdictions~~not in ~~which~~a weposition ~~are~~to predetermine ~~legally~~the source of ~~entitled~~funds tofrom ~~provide services~~gamers.

~~Money~~Item ~~Laundering~~1B. Unresolved Staff Comments

~~The Company's online platform provides a borderless access to people from across the globe~~None. Although the Company tightly scrutinizes to prevent illegal gambling, it is uninvitable that money laundering may exist among sub-junkets without our knowledge. The Company is not in a position to predetermine the source of funds from gamers.

Item 1B2. ~~Unresolved Staff Comments~~Properties

~~None~~We lease approximately 100 square feet at Room 8, 20/F, AIA Tower, Nos 251A-301, Avenida Commercial de Macau, Macau for a monthly rent of MOP 10,000. Our current lease expired on October, 2015. We believe that this office is suitable for our current operations and we do not anticipate requiring any additional property in the foreseeable future.

~~Item~~We 2also leased a staff quarters in ZhuHai, China for RMB 6,000 monthly rent. ~~Properties~~This quarters is relatively cheaper than hotel stays or house renting in Macau.

WeItem ~~lease approximately 100 square feet at Room 8, 20/F, AIA Tower, Nos 251A-301, Avenida Commercial de Macau, Macau for a monthly rent of MOP 10,000~~3. ~~Our~~Legal ~~current lease expires on October, 2015. We believe that this office is suitable for our current operations and we do not anticipate requiring any additional property in the foreseeable future.~~Proceedings

We ~~also~~are ~~leased~~not aware of any legal proceedings to which we are a ~~staff~~party ~~quarters~~or inof ~~ZhuHai,~~which ~~China~~our ~~for~~property ~~RMB~~is 6the subject. None of our directors,~~000~~ ~~monthly~~officers, ~~rent.~~affiliates, ~~This~~any ~~quarters~~owner isof ~~relatively~~record ~~cheaper~~or beneficially of more than ~~hotel~~5% ~~stays~~of our voting securities, or ~~house~~any ~~renting~~associate of any such director, officer, affiliate or security holder are (i) a party adverse to us in ~~Macau~~any legal proceedings, or (ii) have a material interest adverse to us in any legal proceedings. We are not aware of any other legal proceedings that have been threatened against us.

Item 34. ~~Legal~~Mine ~~Proceedings~~Safety Disclosures

WeNot ~~are not aware of any legal proceedings to which we are a party or of which our property is the subject~~applicable. None of our directors, officers, affiliates, any owner of record or beneficially of more than 5% of our voting securities, or any associate of any such director, officer, affiliate or security holder are (i) a party adverse to us in any legal proceedings, or (ii) have a material interest adverse to us in any legal proceedings. We are not aware of any other legal proceedings that have been threatened against us.

~~Item~~PART ~~4. Mine Safety Disclosures~~II

~~PART~~Market IIInformation

~~Item~~Our 5common stock is quoted under the symbol "GWIN" on the OTCQB operated by the Financial Industry Regulatory Authority, Inc. ~~Market~~("FINRA"). Only a limited market exists for our ~~Registrant's~~securities. ~~Common~~There ~~Equity~~is no assurance that a regular trading market will develop, ~~Related~~or ~~Stockholder~~if ~~Matters~~developed, ~~and~~that ~~Issuer~~it ~~Purchases~~will ofbe ~~Equity~~sustained. ~~Securities~~Therefore, a shareholder may be unable to resell his securities in our company.

~~Market Information~~5

5The following table sets for the high and low bid quotations for our common stock as reported on the OTCBB/OTCQB for the periods indicated, as applicable.

Table of Contents

Quarter Ended	High	Low
June 30, 2015	2.25	2.25
September 30, 2015	1.41	1.40
December 31, 2015	5.00	5.00
March 31, 2016	4.75	4.75

Our common stock is quoted under the symbol "GWIN" on the OTCQB operated by the Financial Industry Regulatory Authority, Inc. ("FINRA"). Only a limited market exists for our securities. There is no assurance that a regular trading market will develop, or if developed, that it will be sustained. Therefore, a shareholder may be unable to resell his securities in our company.

Quarter Ended	High	Low
June 30, 2014	0.86	0.56
September 30, 2014	5.80	0.56
December 31, 2014	2.95	1.25
March 31, 2015	2.25	1.25

~~The~~Holders ~~following~~of ~~table~~Common ~~sets for the high and low bid quotations for our common stock as reported on the OTCBB/OTCQB for the periods indicated, as applicable.~~Stock

Quarter Ended	High		Low
June 30, 2014		0.86		0.56
September 30, 2014		5.80		0.56
December 31, 2014		2.95		1.25
March 31, 2015		2.25		1.25

As of May 22, 2022, there were approximately 397 shareholders of 356,194,747 shares of our common stock.

Quarter Ended	High		Low
June 30, 2013		14.50		4.20
September 30, 2013		6.00		2.50
December 31, 2013		3.80		0.51
March 31, 2014		1.73		0.86

Dividends

~~Holders~~We ofhave never paid dividends on our Common Stock. We intend to follow a policy of retaining earnings, if any, to finance the growth of the business and does not anticipate paying any cash dividends in the foreseeable future.

AsSecurities ofAuthorized ~~June~~for ~~24,~~Issuance ~~2015,~~under ~~there~~Equity Compensation ~~were approximately 65 shareholders of 20,800,338 shares of our common stock.~~Plans

~~Dividends~~As of March 31, 2016, we did not have any equity compensation plans.

WeRecent ~~have~~Sales ~~never paid dividends on our Common Stock. We intend to follow a policy~~ of ~~retaining~~Unregistered ~~earnings, if any, to finance the growth of the business and does not anticipate paying any cash dividends in the foreseeable future.~~Securities

~~Securities Authorized for Issuance under Equity Compensation Plans~~None.

AsItem of6. ~~March~~Selected ~~31,~~Financial ~~2015, we did not have any equity compensation plans.~~Data

~~Recent~~Not ~~Sales~~applicable offor ~~Unregistered~~a ~~Securities~~smaller reporting company

~~None~~Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations

~~Item~~The 6following discussion should be read in conjunction with our financial statements, including the notes thereto, appearing elsewhere in this annual report. ~~Selected~~ ~~Financial~~The ~~Data~~discussions of results, causes and trends should not be construed to imply any conclusion that these results or trends will necessarily continue into the future.

~~Not~~Results ~~applicable~~of Operations for athe Year ~~smaller~~Ended March ~~reporting~~31, ~~company~~2016 and 2015

6Sales

~~Table~~Revenue of ~~Contents~~$5,464,068 and $3,853,913 was recognized for the year ended March 31, 2016 and 2015, respectively. Revenues for the year ended March 31, 2016 were comprised of introduction fee of junkets and technical support to three casinos.

~~Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations~~6

~~The~~General ~~following discussion should be read in conjunction with our financial statements, including the notes thereto, appearing elsewhere in this annual report. The discussions of results, causes~~ and ~~trends~~administrative ~~should not be construed to imply any conclusion that these results or trends will necessarily continue into the future.~~expenses

~~Results~~General ofand ~~Operations~~administrative expenses were $3,068,801 for the ~~Year~~ ~~Ended~~year ended March 31, 2016 compared to $2,267,046 for the year ended March 31, 2015, a decrease of $801,755. The majority of the increase was due to shares issued for services valued at fair market value in addition to salaries and ~~2014~~rental expenses.

~~Sales~~Net Profit / Loss

~~Revenue~~Net ofloss ~~$3,853,913 and $nil was recognized~~ for the year ended March 31, ~~2015~~2016 ~~and~~was ~~2014~~$(2, ~~respectively~~912,521). ~~Revenues~~ For ~~for~~ the year ended March 31, 2015, the ~~were~~Company ~~comprised~~recorded ofnet ~~introduction~~income ~~fee~~ of ~~junkets and technical support to three casinos~~$1,063,476.

~~General~~Professional ~~and administrative expenses~~fees

~~General~~Professional ~~and~~fees ~~administrative expenses~~ were $2175,~~012,146~~824 for the year ended March 31, ~~2015~~2016 compared to $8175,~~232~~633 for the year ended March 31, ~~2014~~2015, an increase of $~~2,003,914.~~191 ~~The~~which ~~majority~~resulted offrom the ~~increase~~costs ~~was~~of ~~due~~being toa ~~shares issued for services valued at fair market value in addition to salaries and rental expenses~~public company.

~~Net~~Interest ~~Profit / Loss~~Expense

~~Net~~Interest ~~income~~ expense for the year ended March 31, ~~2015~~2016 ~~was~~is $~~1,322,132. For~~0 ~~the~~compared ~~year~~to ~~ended March~~$0 ~~31,~~for ~~2014,~~ the ~~Company~~year ~~recorded~~ended ~~a net~~March ~~loss of $59~~31,~~311~~ 2015.

~~Professional~~LIQUIDITY ~~fees~~AND CAPITAL RESOURCES

~~Professional~~We ~~fees~~believe ~~were~~that ~~$175,633~~our ~~for~~existing ~~the~~sources ~~year~~of ~~ended~~liquidity will ~~March~~be ~~31,~~sufficient ~~2015~~to ~~compared~~fund toour ~~$17~~operations,~~354~~ ~~for~~anticipated ~~the~~capital ~~year ended March 31~~expenditures, ~~2014,~~working ancapital ~~increase~~and ofother ~~$158,279~~financing ~~which~~requirements ~~resulted~~for ~~from~~at least the ~~costs~~next oftwelve ~~being a public company~~months.

~~Interest~~The ~~Expense~~following table summarizes total assets, accumulated deficit, stockholder's equity and working capital at March 31, 2016 and March 31, 2015.

Interest expense for the year ended March 31, 2015 is $0 compared to $33,725 for the year ended March 31, 2014, a decrease of $33,725.

	March 31, 2016			March 31, 2015
Total Assets	$	–		$	681,473

Accumulated (Deficit)	$	(1,974,907	)	$	944,952

Stockholders' Deficit	$	(33,011	)	$	2,655,784

Net Working Capital	$	(33,011	)	$	2,655,784

~~LIQUIDITY~~Net ~~AND~~cash ~~CAPITAL~~provided ~~RESOURCES~~by operating activities total $2,825,297 for the year ended March 31, 2016.

WeSatisfaction ~~believe that our existing sources~~ of ~~liquidity~~Our ~~will~~Cash beObligations ~~sufficient to fund our operations, anticipated capital expenditures, working capital and other financing requirements~~ for ~~at least~~ the Next ~~next~~Twelve ~~twelve months.~~Months

~~The~~Our ~~following~~plan ~~table~~for ~~summarizes~~satisfying ~~total~~our ~~assets,~~cash ~~accumulated~~requirements for ~~deficit,~~the ~~stockholder's~~next ~~equity~~twelve ~~and~~months ~~working~~is ~~capital~~through atgenerating ~~March~~revenue ~~31,~~from ~~2015~~junket operations and ~~March~~technical ~~31,~~service ~~2014~~fees.

	March 31, 2015			March 31, 2014
Total Assets	$	496,372		$	-
Accumulated (Deficit)	$	1,199,852		$	(118,524	)
Stockholders' Deficit	$	(269,741	)	$	(16,869	)
Net Working Capital	$	(269,741	)	$	(16.869	)

Inflation

~~Net~~The ~~cash~~rate ~~provided~~of byinflation ~~operating~~has ~~activities~~had ~~total~~little ~~$2,873,564~~impact ~~for~~ on the ~~year~~Company's ~~ended~~results ~~March~~of ~~31,~~operations ~~2015~~and is not expected to have a significant impact on the continuing operations.

~~Satisfaction~~Off-Balance ofSheet ~~Our Cash Obligations for the Next Twelve Months~~Arrangements

~~Our~~We ~~plan~~do ~~for~~not ~~satisfying~~have ~~our~~any ~~cash~~off-balance ~~requirements~~sheet ~~for~~arrangements that ~~the~~have ~~next~~or ~~twelve~~are ~~months~~reasonably islikely ~~through~~to ~~generating~~have ~~revenue~~a ~~from~~current ~~junket~~or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, ~~and~~liquidity, ~~technical~~capital ~~service~~expenditures ~~fees~~or capital resources that is material to investors.

~~Table~~Critical ofAccounting ~~Contents~~Policies

~~Inflation~~We have identified the policies outlined below as critical to our business operations and an understanding of our results of operations. The list is not intended to be a comprehensive list of all of our accounting policies. In many cases, the accounting treatment of a particular transaction is specifically dictated by accounting principles generally accepted in the United States, with no need for management's judgment in their application. The impact and any associated risks related to these policies on our business operations is discussed throughout management's Discussion and Analysis or Plan of Operation where such policies affect our reported and expected financial results. Note that our preparation of the financial statements requires us to make estimates and assumptions that affect the reported amount of assets and liabilities, disclosure of contingent assets and liabilities at the date of our financial statements, and the reported amounts of revenue and expenses during the reporting period. There can be no assurance that actual results will not differ from those estimates.

~~The~~Revenue ~~rate of inflation has had little impact on the Company's results of operations and is not expected to have a significant impact on the continuing operations.~~Recognition

~~Off-Balance~~Revenues ~~Sheet~~from ~~Arrangements~~service contracts are recognized as services are performed if collectability is reasonably assured.

WeThe doCompany ~~not~~engaged ~~have~~in ~~any~~provision ~~off~~of junket services to bring VIP customers to the online operations of 3 land-~~balance~~based ~~sheet~~casinos ~~arrangements~~in ~~that~~Cambodia. The ~~have~~Company oralso ~~are~~provides ~~reasonably~~technical ~~likely~~support services to ~~have~~these a3 ~~current~~casinos orregarding ~~future~~their ~~effect~~online oncasino ~~our~~platforms. In ~~financial condition~~summary, ~~changes~~the inCompany ~~financial~~is ~~condition,~~charging ~~revenues~~the or3 ~~expenses,~~casinos ~~results~~0.2% commission regarding our junket services based on the amount of ~~operations,~~total ~~liquidity,~~bets ~~capital~~played ~~expenditures~~by orthe ~~capital~~gamers ~~resources~~introduced ~~that~~by the Company. In addition, the Company is ~~material~~charging the 3 casinos 0.05% technical support fees regarding our maintenance service to ~~investors~~the online gaming platform of the 3 casinos.

~~Critical~~Accounts ~~Accounting~~Receivable ~~Policies~~and Allowance for Doubtful Accounts

WeAccounts ~~have~~receivable ~~identified~~are ~~the~~presented ~~policies~~net ~~outlined~~of ~~below~~an asallowance for ~~critical~~doubtful toaccounts. ~~our~~Management ~~business~~of ~~operations~~the ~~and~~Company anmakes ~~understanding~~judgments ofas ~~our~~to ~~results~~its ofability ~~operations.~~to ~~The~~collect ~~list~~outstanding isreceivables ~~not~~and ~~intended~~provides toallowances for bethe aportion ~~comprehensive list~~ of ~~all~~receivables ofwhen ~~our~~collection ~~accounting~~becomes ~~policies~~doubtful. InProvisions ~~many~~are ~~cases,~~made ~~the~~based ~~accounting~~upon ~~treatment of~~ a ~~particular~~specific ~~transaction~~review isof ~~specifically~~all ~~dictated~~significant byoutstanding invoices. ~~accounting~~For ~~principles~~those ~~generally~~invoices ~~accepted~~not inspecifically ~~the United States~~reviewed, ~~with~~provisions noare ~~need~~provided ~~for~~at ~~management's~~different ~~judgment~~rates, inbased ~~their~~upon ~~application.~~the ~~The~~age ~~impact~~of ~~and~~the ~~any~~receivables. In ~~associated~~determining ~~risks related to~~ these ~~policies~~percentages, ~~on our business operations is discussed throughout~~ management's ~~Discussion~~analyzes ~~and~~its ~~Analysis~~historical orcollection ~~Plan~~experience ~~of Operation where such policies affect our reported~~ and ~~expected~~current ~~financial~~economic ~~results~~trends. ~~Note~~If ~~that~~the ~~our~~historical data ~~preparation of~~ the ~~financial~~Company ~~statements~~uses ~~requires~~to uscalculate tothe ~~make~~allowance ~~estimates~~for ~~and~~doubtful ~~assumptions~~accounts ~~that~~does ~~affect~~not reflect the ~~reported~~future ~~amount~~ability ofto ~~assets~~collect ~~and~~outstanding ~~liabilities~~receivables, additional ~~disclosure~~provisions offor ~~contingent~~doubtful ~~assets~~accounts ~~and~~may ~~liabilities~~be atneeded ~~the date of our financial statements,~~ and the ~~reported~~future ~~amounts~~results of ~~revenue~~operations ~~and~~could ~~expenses during the reporting period. There can~~ be nomaterially ~~assurance that actual results will not differ from those estimates~~affected.

~~Revenue~~Stock-Based ~~Recognition~~Compensation

~~Revenues~~The ~~from~~Company ~~service~~accounts ~~contracts~~for ~~are~~stock ~~recognized~~based ascompensation issued ~~services~~to ~~are~~employees ~~performed~~in ifaccordance ~~collectability~~with isASC ~~reasonably~~718 ~~assured~~"Stock Compensation". ASC 718 requires companies to recognize an expense in the statement of income at the grant date of stock options and other equity based compensation issued to employees. The Company accounts for non-employee share-based awards in accordance with ASC 505-50 "Equity-based payments to nonemployees".

~~The~~Income Company engaged in provision of junket services to bring VIP customers to the online operations of 3 land-based casinos in Cambodia. The Company also provides technical support services to these 3 casinos regarding their online casino platforms. In summary, the Company is charging the 3 casinos 0.2% commission regarding our junket services based on the amount of total bets played by the gamers introduced by the Company. In addition, the Company is charging the 3 casinos 0.05% technical support fees regarding our maintenance service to the online gaming platform of the 3 casinos.Taxes

~~Accounts~~Deferred ~~Receivable~~tax assets and ~~Allowance~~liabilities are recognized for ~~Doubtful~~the ~~Accounts~~future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. A valuation allowance is provided for significant deferred tax assets when it is more likely than not, that such asset will not be recovered through future operations. Current income taxes are provided for in accordance with the laws and regulations applicable to the Company as enacted by the relevant tax authorities.

Accounts receivable are presented net of an allowance for doubtful accounts. Management of the Company makes judgments as to its ability to collect outstanding receivables and provides allowances for the portion of receivables when collection becomes doubtful. Provisions are made based upon a specific review of all significant outstanding invoices. For those invoices not specifically reviewed, provisions are provided at different rates, based upon the age of the receivables. In determining these percentages, management analyzes its historical collection experience and current economic trends. If the historical data the Company uses to calculate the allowance for doubtful accounts does not reflect the future ability to collect outstanding receivables, additional provisions for doubtful accounts may be needed and the future results of operations could be materially affected.8

~~Stock-Based~~Recently ~~Compensation~~Issued Accounting Pronouncements

In April 2014, the FASB issued ASU 2014-08, "Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity". The ~~Company~~amendments ~~accounts~~in the ASU change the criteria for ~~stock~~reporting ~~based~~discontinued ~~compensation~~operations ~~issued~~while enhancing disclosures in this area. It also addresses sources of confusion and inconsistent application related to ~~employees~~financial inreporting of ~~accordance~~discontinued ~~with~~operations ~~ASC~~guidance ~~718~~in ~~"Stock~~U.S. ~~Compensation"~~GAAP. ~~ASC~~Under ~~718~~the ~~requires~~new ~~companies~~guidance, toonly ~~recognize~~disposals anrepresenting ~~expense~~a strategic shift in operations should be presented as discontinued operations. In addition, the new guidance requires expanded disclosures about discontinued operations that will provide financial statement ofusers with more information about the assets, liabilities, income, atand expenses of discontinued operations. The amendments in the ~~grant~~ASU ~~date~~are effective in the first quarter of ~~stock~~2015 ~~options~~for ~~and~~public ~~other~~organizations ~~equity~~with ~~based~~calendar ~~compensation~~year ~~issued~~ends. toEarly adoption ~~employees~~is permitted. The Company ~~accounts~~does ~~for~~not ~~non-employee~~expect ~~share-based~~the ~~awards~~adoption into ~~accordance~~have ~~with~~a ~~ASC~~significant ~~505-50~~impact ~~"Equity-based~~on ~~payments~~its toconsolidated ~~nonemployees"~~financial statements.

~~Income~~In ~~Taxes~~May 2014, the FASB issued ASU 2014-09, "Revenue from contracts with Customers (Topic 606)". This ASU affects any entity that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of non-financial assets. This ASU will supersede the revenue recognition requirements in Topic 605, Revenue Recognition, and most industry-specific guidance. The ASU also supersedes some cost guidance included in Subtopic 605-35, Revenue Recognition-Construction-Type and Production-Type Contracts. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchanged for those goods or services. The standard is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. The Company is currently in the process of evaluating the impact of the adoption on its consolidated financial statements.

~~Deferred~~In ~~tax~~June ~~assets~~2014, ~~and liabilities are recognized for~~ the ~~future~~FASB ~~tax~~issued ~~consequences~~ASU ~~attributable~~2014-10, to"Development Stage ~~differences~~Entities ~~between~~(Topic ~~the~~915): ~~financial~~Elimination ~~statement carrying amounts~~ of ~~existing~~Certain ~~assets~~Financial ~~and~~Reporting ~~liabilities and their respective tax bases~~Requirements". ~~Deferred~~The ~~tax~~amendments ~~assets and liabilities are measured using enacted tax rates expected to apply to taxable income~~ in ~~the~~this ~~years~~Update inremove ~~which~~all ~~those~~incremental financial ~~temporary~~reporting ~~differences~~requirements ~~are~~from ~~expected to be recovered or settled~~U.S. AGAAP ~~valuation~~for ~~allowance~~development isstage ~~provided~~entities, ~~for~~thereby ~~significant~~improving ~~deferred~~financial ~~tax~~reporting ~~assets~~by ~~when~~eliminating itthe cost isand ~~more~~complexity ~~likely~~associated ~~than~~with ~~not,~~providing that ~~such~~information. ~~asset~~The ~~will~~Company ~~not~~has beelected ~~recovered~~to ~~through~~early ~~future~~adopt ~~operations.~~this ~~Current~~ASU ~~income~~by ~~taxes~~removing ~~are~~the ~~provided~~inception to ~~for~~date ininformation ~~accordance with the laws~~ and ~~regulations~~all ~~applicable~~references to ~~the~~development ~~Company as enacted by the relevant tax authorities~~stage.

~~Recently~~Item ~~Issued~~7A. ~~Accounting~~Quantitative ~~Pronouncements~~and Qualitative Disclosures About Market Risk

InNot April 2014, the FASB issued ASU 2014-08, "Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity"required. The amendments in the ASU change the criteria for reporting discontinued operations while enhancing disclosures in this area. It also addresses sources of confusion and inconsistent application related to financial reporting of discontinued operations guidance in U.S. GAAP. Under the new guidance, only disposals representing a strategic shift in operations should be presented as discontinued operations. In addition, the new guidance requires expanded disclosures about discontinued operations that will provide financial statement users with more information about the assets, liabilities, income, and expenses of discontinued operations. The amendments in the ASU are effective in the first quarter of 2015 for public organizations with calendar year ends. Early adoption is permitted. The Company does not expect the adoption to have a significant impact on its consolidated financial statements.

Item 8. Financial Statements and Supplementary Data

~~Table~~Our financial statements are contained in pages F-1 through F-17, which appear at the end of ~~Contents~~this report.

InItem ~~May 2014, the FASB issued ASU 2014-09, "Revenue from contracts with Customers (Topic 606)"~~9. ~~This~~Changes ~~ASU~~In ~~affects~~and ~~any~~Disagreements ~~entity that either enters into contracts~~ with ~~customers~~Accountants toon ~~transfer~~Accounting ~~goods or services or enters into contracts for the transfer of non-financial assets. This ASU will supersede the revenue recognition requirements in Topic 605, Revenue Recognition,~~ and ~~most~~Financial industry-specific guidance. The ASU also supersedes some cost guidance included in Subtopic 605-35, Revenue Recognition-Construction-Type and Production-Type Contracts. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchanged for those goods or services. The standard is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. The Company is currently in the process of evaluating the impact of the adoption on its consolidated financial statements.Disclosure

~~In June 2014, the FASB issued ASU 2014-10, "Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements"~~None. The amendments in this Update remove all incremental financial reporting requirements from U.S. GAAP for development stage entities, thereby improving financial reporting by eliminating the cost and complexity associated with providing that information. The Company has elected to early adopt this ASU by removing the inception to date information and all references to development stage.

Item 7A9A. ~~Quantitative~~Controls and ~~Qualitative Disclosures About Market Risk~~Procedures

~~Not~~The ~~required~~Company's CEO and CFO are 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 system was designed to provide reasonable assurance to the company's management and board of directors regarding the preparation and fair presentation of published financial statements. All internal control systems, no matter how well designed, have inherent limitations. Therefore, even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation.

~~Item~~In 8making its assessment of internal control over financial reporting management used the criteria issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control-Integrated Framework. ~~Financial~~Because ~~Statements~~of ~~and~~the ~~Supplementary~~material ~~Data~~weakness described in the following paragraphs, management believes that, as of March 31, 2016, the Company's internal control over financial reporting was not effective based on those criteria.

~~Our financial statements are contained in pages F-1 through F-17, which appear at the end of this report.~~ 9

9Management's evaluation was retrospective and conducted as of March 31, 2016, the last day of the fiscal year covered by this Form 10-K. Based upon management's evaluation, we have concluded that our internal controls over financial reporting were not effective as of March 31, 2016 because we have not completed the remediation (discussed elsewhere in this document) for the fiscal year ended March 31, 2016 due to the following material weaknesses:

~~Table~~Company-level controls. We did not maintain effective company-level controls as defined in the Internal Control—Integrated Framework published by COSO. These deficiencies related to each of ~~Contents~~the five components of internal control as defined by COSO (control environment, risk assessment, control activities, information and communication, and monitoring). These deficiencies resulted in more than a remote likelihood that a material misstatement of our annual or interim financial statements would not be prevented or detected. Specifically,

~~Item~~· 9.Our ~~Changes~~control Inenvironment ~~and~~did ~~Disagreements~~not ~~with~~sufficiently ~~Accountants~~promote oneffective ~~Accounting~~internal control over financial reporting throughout our organizational structure, and ~~Financial~~this ~~Disclosure~~material weakness was a contributing factor to the other material weaknesses described in this Item 9A;

~~None.~~· Our board of directors had not established adequate financial reporting monitoring activities to mitigate the risk of management override, specifically:

~~Item~~– ~~9A.~~no ~~Controls~~formally documented financial analysis was presented to our board of directors, specifically fluctuation, variance, trend analysis or business performance reviews; – an effective whistleblower program had not been established; – there was insufficient oversight of external audit specifically related to fees, scope of activities, executive sessions, and ~~Procedures~~monitoring of results; – there was insufficient oversight of accounting principle implementation; – there was insufficient review of related party transactions; and – there was insufficient review of recording of stock transactions.

~~The~~· ~~Company's~~We ~~CEO~~did ~~and~~not ~~CFO~~maintained ~~are~~sufficient ~~responsible~~competent ~~for~~evidence ~~establishing~~to ~~and~~support ~~maintaining~~the ~~adequate~~effective operation of our internal ~~control~~controls over financial reporting, asspecifically ~~defined~~related ~~in Rules 13a-15(f) and 15d-15(f) under the Exchange Act. Our internal control system was designed~~ to ~~provide~~our ~~reasonable assurance to the company's management and~~ board of directors' ~~regarding~~oversight ~~the~~of ~~preparation~~quarterly and ~~fair~~annual ~~presentation~~SEC offilings; ~~published~~and ~~financial~~management's ~~statements.~~review ~~All~~of ~~internal~~SEC ~~control systems~~filings, nojournal ~~matter how well designed~~entries, ~~have~~account ~~inherent~~analyses ~~limitations.~~and ~~Therefore~~reconciliations, ~~even~~and ~~those~~critical ~~systems~~spreadsheet ~~determined to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation.~~controls;

In· ~~making~~We ~~its~~had ~~assessment~~inadequate ofrisk ~~internal~~assessment ~~control~~controls, ~~over~~including ~~financial~~inadequate ~~reporting~~mechanisms ~~management~~for ~~used~~anticipating ~~the~~and ~~criteria~~identifying ~~issued~~financial byreporting ~~the~~risks; ~~Committee~~and offor ~~Sponsoring~~reacting ~~Organizations~~to ofchanges ~~the Treadway Commission (COSO)~~ in ~~Internal Control-Integrated Framework. Because of~~ the ~~material~~operating ~~weakness~~environment ~~described in the following paragraphs, management believes~~ that, ascould ofhave ~~March~~a ~~31,~~material ~~2015,~~effect ~~the~~on ~~Company's internal control over~~ financial reporting ~~was not effective based on those criteria.~~;

~~Management's~~· ~~evaluation~~There was ~~retrospective~~inadequate ~~and~~communication ~~conducted~~from asmanagement ofto ~~March~~employees ~~31,~~regarding ~~2015,~~ the ~~last~~general ~~day~~importance of ~~the fiscal year covered by this Form 10-K. Based upon management's evaluation, we have concluded that our internal~~ controls ~~over~~and ~~financial~~employees ~~reporting~~duties ~~were~~and ~~not~~control ~~effective as of March 31, 2015 because we have not completed the remediation (discussed elsewhere in this document) for the fiscal year ended March 31, 2015 due to the following material weaknesses:~~responsibilities;

~~Company-level~~· ~~controls.~~ We ~~did~~had ~~not~~inadequate ~~maintain~~monitoring ~~effective company-level~~ controls, asincluding ~~defined~~inadequate instaffing ~~the~~and ~~Internal~~procedures ~~Control—Integrated Framework published by COSO. These deficiencies related~~ to ~~each~~ensure ofperiodic ~~the~~evaluations ~~five components~~ of internal ~~control~~controls, asto ~~defined~~ensure bythat ~~COSO~~appropriate ~~(control~~personnel ~~environment,~~regularly ~~risk~~obtain ~~assessment,~~evidence ~~control~~that ~~activities,~~controls ~~information~~were ~~and~~functioning ~~communication,~~effectively and ~~monitoring).~~that ~~These~~identified control deficiencies ~~resulted~~were remediated in ~~more than~~ a ~~remote~~timely ~~likelihood that a material misstatement of our annual or interim financial statements would not be prevented or detected. Specifically,~~manner;

· ~~Our~~We ~~control~~had ~~environment~~an ~~did~~inadequate ~~not~~number ~~sufficiently~~of ~~promote~~trained ~~effective~~finance ~~internal~~and ~~control~~accounting ~~over~~personnel ~~financial~~with ~~reporting~~appropriate ~~throughout~~expertise ~~our~~in ~~organizational~~U.S. ~~structure,~~generally ~~and~~accepted ~~this~~accounting ~~material~~principles. ~~weakness~~Accordingly, ~~was~~in acertain ~~contributing~~circumstances, ~~factor~~an toeffective ~~the~~secondary ~~other~~review ~~material~~of ~~weaknesses~~technical ~~described~~accounting inmatters ~~this~~was ~~Item~~not 9Aperformed;

· ~~Our~~We ~~board of directors~~ had ~~not~~inadequate ~~established~~controls ~~adequate~~over ~~financial~~our ~~reporting monitoring activities to mitigate the risk of~~ management ~~override,~~information ~~specifically:~~systems –related ~~no formally documented financial analysis was presented~~ to ~~our board of directors, specifically fluctuation, variance, trend analysis or business performance reviews; – an effective whistleblower~~ program ~~had not been established; – there was insufficient oversight of external audit specifically related to fees~~changes, ~~scope~~segregation of ~~activities~~duties, ~~executive sessions,~~ and ~~monitoring~~access ~~of results~~controls; – there was insufficient oversight of accounting principle implementation; – there was insufficient review of related party transactions; and – there was insufficient review of recording of stock transactions.

· We ~~did~~had ~~not~~inadequate ~~maintained~~access ~~sufficient~~and ~~competent~~change ~~evidence~~controls toover ~~support~~end-user ~~the~~computing ~~effective~~spreadsheets. ~~operation~~Specifically, of our ~~internal~~ controls over ~~financial~~the ~~reporting~~completeness, ~~specifically~~accuracy, ~~related~~validity toand ~~our~~restricted ~~board~~access ofand ~~directors'~~review ~~oversight~~ of ~~quarterly~~certain ~~and~~spreadsheets ~~annual~~used ~~SEC~~in ~~filings;~~the ~~and~~period-end ~~management's~~financial ~~review~~statement ofpreparation ~~SEC~~and ~~filings,~~reporting ~~journal~~process ~~entries,~~were ~~account~~not ~~analyses~~designed ~~and~~appropriately ~~reconciliations,~~or ~~and~~did ~~critical~~not ~~spreadsheet~~operate ~~controls~~as designed; and

· We ~~had~~were ~~inadequate~~unable ~~risk~~to ~~assessment~~assess ~~controls,~~the ~~including~~effectiveness ~~inadequate~~of ~~mechanisms~~our ~~for~~internal ~~anticipating~~control ~~and~~over ~~identifying~~ financial reporting ~~risks; and for reacting to changes~~ in ~~the operating environment that could have~~ a ~~material~~timely ~~effect on financial reporting;~~matter.

~~· There was inadequate communication from management to employees regarding the general importance of controls and employees duties and control responsibilities;~~10

·Financial Westatement preparation and review procedures. We had inadequate ~~monitoring~~policies, ~~controls~~procedures and personnel to ensure that accurate, ~~including~~reliable ~~inadequate~~interim ~~staffing~~and annual consolidated financial statements were prepared and ~~procedures~~reviewed toon ~~ensure~~a ~~periodic~~timely ~~evaluations~~basis. Specifically, we had insufficient: a) levels of ~~internal~~supporting ~~controls,~~documentation; tob) ~~ensure~~review ~~that~~and supervision ~~appropriate~~within ~~personnel~~the ~~regularly~~accounting ~~obtain~~and ~~evidence~~finance ~~that~~departments; ~~controls~~c) ~~were~~preparation ~~functioning~~and ~~effectively~~review of footnote disclosures accompanying our financial statements; and ~~that~~d) ~~identified~~technical ~~control~~accounting resources. These deficiencies ~~were~~resulted ~~remediated~~in errors in the financial statements and more than a remote ~~timely~~likelihood ~~manner;~~that a material misstatement of our annual or interim financial statements would not be prevented or detected.

·Inadequate reviews of account reconciliations, analyses and journal entries. We had an inadequate ~~number~~review ofprocedures ~~trained~~over ~~finance~~account reconciliations, account and ~~accounting~~transaction ~~personnel~~analyses, and ~~with~~journal ~~appropriate~~entries. ~~expertise~~Specifically, deficiencies were noted in ~~U.S.~~the ~~generally~~following ~~accepted~~areas: ~~accounting~~a) ~~principles.~~management ~~Accordingly~~review of supporting documentation, incalculations and ~~certain~~assumptions ~~circumstances~~used to prepare the financial statements, anincluding ~~effective~~spreadsheets ~~secondary~~and account analyses; and b) management review of ~~technical~~journal entries ~~accounting~~recorded ~~matters~~during ~~was~~the financial statement preparation process. These deficiencies resulted in a more than a remote likelihood that a material misstatement of our annual or interim financial statements would not ~~performed;~~be prevented or detected.

·Inadequate controls over purchases and disbursements. We had inadequate controls over ~~our~~the ~~management~~segregation ~~information~~of ~~systems~~duties ~~related~~and toauthorization ~~program~~of ~~changes~~purchases, ~~segregation~~and the disbursement of ~~duties,~~funds. These weaknesses increase the likelihood that misappropriation of assets and/or ~~access~~unauthorized ~~controls;~~purchases and disbursements could occur and not be detected in a timely manner. These deficiencies resulted in errors in the financial statements and in more than a remote likelihood that a material misstatement of our annual or interim financial statements would not be prevented or detected. Specifically,

· We had inadequate ~~access~~procedures and ~~change~~ controls ~~over~~to ~~end-user~~ensure ~~computing~~proper ~~spreadsheets.~~segregation ~~Specifically,~~of ~~our~~duties ~~controls~~within ~~over~~our ~~the~~purchasing ~~completeness, accuracy, validity~~ and ~~restricted~~disbursements ~~access~~processes and ~~review~~accounting ~~of certain spreadsheets used in the period-end financial statement preparation and reporting process were not designed appropriately or did not operate as designed~~systems; ~~and~~

· We ~~were~~had ~~unable~~inadequate toprocedures ~~assess~~and ~~the~~controls ~~effectiveness~~to ofensure ~~our~~proper ~~internal~~authorization ~~control~~of ~~over~~purchase ~~financial~~orders; ~~reporting in a timely matter.~~and

10· We had inadequate approvals for payment of invoices and wire transfers.

~~Table~~This annual report does not include an attestation report of ~~Contents~~our registered public accounting firm regarding internal control over financial reporting. Management's report was not subject to attestation by our registered public accounting firm pursuant to temporary rules of the SEC that permit us to provide only management's report in this annual report.

~~Financial~~As ~~statement~~of ~~preparation~~March ~~and review procedures. We had inadequate policies~~31, ~~procedures and personnel to ensure that accurate~~2016, ~~reliable interim and annual consolidated financial statements were prepared and reviewed on a timely basis. Specifically,~~ we had ~~insufficient:~~not a)completed ~~levels of supporting documentation; b) review and supervision within~~ the ~~accounting~~remediation ~~and~~of ~~finance~~any ~~departments; c) preparation and review~~ of these footnote disclosures accompanying our financial statements; and d) technical accounting resources. These deficiencies resulted in errors in the financial statements and more than a remote likelihood that a material ~~misstatement of our annual or interim financial statements would not be prevented or detected~~weaknesses.

~~Inadequate~~Attached ~~reviews~~as ofexhibits ~~account~~to ~~reconciliations,~~this ~~analyses~~report ~~and~~are ~~journal~~certifications ~~entries. We~~of ~~had~~our ~~inadequate~~CEO ~~review procedures over account reconciliations, account~~ and ~~transaction analyses~~ CFO, ~~and~~which ~~journal~~are ~~entries.~~required ~~Specifically,~~in ~~deficiencies~~accordance ~~were~~with ~~noted~~Rule in13a-14 ~~the~~of ~~following~~Securities ~~areas:~~Exchange a)Act ~~management review~~ of ~~supporting documentation~~1934, ~~calculations~~as ~~and~~amended. ~~assumptions~~The ~~used~~discussion toabove ~~prepare~~in ~~the~~this ~~financial~~Item 9A ~~statements,~~includes ~~including~~information ~~spreadsheets~~concerning ~~and~~the ~~account~~controls ~~analyses;~~ and b)controls ~~management~~evaluation ~~review~~referred ofto ~~journal~~in ~~entries recorded during~~ the ~~financial~~certifications ~~statement~~and ~~preparation~~those ~~process.~~certifications ~~These~~should be ~~deficiencies~~read ~~resulted~~ in aconjunction ~~more~~with ~~than~~this aItem ~~remote~~9A ~~likelihood~~for ~~that~~ a ~~material~~more ~~misstatement~~complete understanding of ~~our~~the ~~annual~~topics ~~or interim financial statements would not be prevented or detected~~presented.

~~Inadequate controls over purchases and disbursements.~~ We ~~had~~are ~~inadequate~~committed ~~controls~~to ~~over~~improving ~~the~~our ~~segregation~~internal ofcontrol ~~duties~~processes and ~~authorization~~will continue ofto ~~purchases,~~diligently ~~and~~review ~~the~~our ~~disbursement~~internal ofcontrol ~~funds.~~over ~~These~~financial ~~weaknesses~~reporting ~~increase the likelihood that misappropriation of assets~~ and~~/or~~ ~~unauthorized~~our ~~purchases~~disclosure ~~and~~controls ~~disbursements could occur~~ and ~~not~~procedures. beThe ~~detected~~failure into implement aadequate ~~timely~~controls ~~manner.~~may ~~These~~result ~~deficiencies resulted~~ in ~~errors~~deficient ~~in the financial statements~~ and ininaccurate ~~more~~reports ~~than~~under athe ~~remote~~Exchange ~~likelihood that a material misstatement of our annual or interim financial statements would not be prevented or detected~~Act. ~~Specifically,~~

·Item We9B. ~~had~~Other ~~inadequate procedures and controls to ensure proper segregation of duties within our purchasing and disbursements processes and accounting systems;~~Information

~~· We had inadequate procedures and controls to ensure proper authorization of purchase orders; and~~None.

~~· We had inadequate approvals for payment of invoices and wire transfers.~~11

11PART III

~~Table~~Item of10. ~~Contents~~Directors, Executive Officers and Corporate Governance

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

Name	Age	Position
Wen Wei Wu	49	Non-Executive Chairman
Eng Wah Kung	51	Chief Executive Officer and Director
Carmen Lum	27	Chief Financial Officer and Director
Zhen Long Ho	38	Chief Operating Officer and Director
Boon Siong Lee	34	Director

As Mr. Wen Wei WU, aged 49, is the non-executive Chairman of ~~March~~the 31Company. He is a citizen of Macau, ~~2015~~China. Mr. Wu is a merchant. From 1984 to 1989, wehe ~~had~~worked ~~not~~in ~~completed~~Longhua Food Factory Co., Ltd. and Mali Plastics Co., Ltd. of Jinjiang City, Fujian Province, China respectively. In 1993, he went to Yiwu City of Zhejiang Province, China to engage in commerce and trade and successively established Yiwu Xiaomuma Ornament Trading Company, Yiwu Weilainina Ornament Co., Ltd., Guangzhou Tiffany Ornament Co., Ltd., etc. During his engaging in the ~~remediation~~trade business, he studied law in the School of ~~any~~Politics of ~~these~~National ~~material~~University ~~weaknesses~~of Defense Technology of PLA and obtained a bachelor's degree. He also participated in many public bodies. In 2005, he established Jinhua Quanzhou Chamber of Commerce and held the post of president of the chamber. Later, he took the posts of permanent honorary chairman of Hong Kong Guying Village Natives Association, Hong Kong Yangxi Social Club, Hong Kong Wu's Clan Association and Hong Kong Overseas Chinese General Chamber of Commerce.

~~Attached~~Mr. asEng ~~exhibits~~Wah toKUNG, ~~this~~aged ~~report~~51, ~~are~~is ~~certifications~~the CEO and executive director of ~~our~~the Company. ~~CEO~~He ~~and~~holds ~~CFO,~~a ~~which~~First ~~are~~Class ~~required~~Diploma in ~~accordance~~Hotel Management with ~~Rule~~Les ~~13a-14~~Roches, ofSwitzerland. ~~Securities~~He ~~Exchange~~was ~~Act~~the ofGeneral ~~1934~~Manager with Hic Inn, asCambodia prior ~~amended~~to joining the Company. Mr. ~~The~~Kung ~~discussion~~has ~~above~~been ina ~~this~~general ~~Item~~manager 9Afor ~~includes~~several ~~information~~Southeast ~~concerning~~Asian ~~the~~hotel ~~controls~~operations ~~and~~companies ~~controls~~since ~~evaluation~~year 2003, ~~referred~~including toNha intrang ~~the~~Lodge, ~~certifications~~Vietnam and ~~those~~NCL ~~certifications~~Cambodia ~~should~~Pte beLtd. ~~read~~He has over 33 years in ~~conjunction~~the ~~with~~senior ~~this~~general ~~Item~~management 9Aposition in the Meetings/Incentives/Convention/Exhibition industry. He is responsible for aover-seeing ~~more~~the ~~complete~~future ~~understanding~~MICE operations of the ~~topics~~Company using ~~presented~~his extensive skills, knowledge and experience. In fact, Mr. Kung has established good working relationships with the central governments and local authorities of Cambodia, Vietnam and Malaysia.

WeMiss ~~are~~Carmen ~~committed~~LUM, aged 28, is the CFO and executive director of the Company. She is a Practicing Certified Financial Planner with the qualification obtained from the Financial Planning Association of Malaysia. Miss Lum also holds a Bachelor's Degree (Hons) in Financial Economics from the University Tunku Abdul Rahman, Malaysia. Prior to ~~improving~~joining the ~~our~~Company, ~~internal~~she ~~control~~had ~~processes~~been a personal banker with United Overseas Bank, Kuala Lumpur office and ~~will~~a ~~continue~~business todevelopment ~~diligently~~manager ~~review~~with ~~our~~the Kuala ~~internal~~Lumpur ~~control~~office of Allianz Insurance, a German listed company. Miss Lum has over ~~financial~~6 ~~reporting~~years' ~~and~~experience ~~our~~of ~~disclosure~~private ~~controls~~banking, financial modeling, forecast, assets management and ~~procedures~~investment advisory services. She ~~The~~is ~~failure~~also tothe ~~implement~~Vice ~~adequate~~President ~~controls~~of ~~may~~Step ~~result~~Well Equity Inc. a Nevada company which is principally engaged in ~~deficient~~provision of corporate finance advisory services to various listed and ~~inaccurate~~unlisted ~~reports~~companies in ~~under~~Hong ~~the~~Kong, ~~Exchange~~China ~~Act~~and Malaysia.

~~Item~~Mr. 9BZhen Long HO, aged 38, is the Chief Operating Officer and executive director of the Company. ~~Other~~He holds a Diploma of Computer Science/ Information Technology from the Institute Technologi Pertama, Malaysia. Prior to joining the company, he is a programmer with Onyx Enterprise Sdn Bhd Malaysia from July 97 till May 2004. From June 2004 till August 2011, he was a software development manager with Profdoc Sdn Bhd Malaysia. From September 2011 onwards, he has been acting as the Chief Technology Officer of Neklstech Sdn Bhd, an Information Technology company providing software and healthcare consultancy. Mr. Ho has over 16 years in the IT industry.

~~None~~Mr. Boon Siong LEE, aged 34, is an Executive director of the Company. He holds a Bachelor's Degree in Computer Science / Informative Technology from Campbell University. Prior to joining the Company, he was a System Engineer and System Architect with Game Flier (M) Sdn Bhd Malaysia and F-Secure Corporation Sdn Bhd. Mr. Lee has over 11 years of experience in the IT industry.

~~PART~~Significant ~~III~~Employees

~~Item~~Other ~~10.~~than ~~Directors~~as described above, ~~Executive~~we ~~Officers~~do ~~and~~not ~~Corporate~~expect any ~~Governance~~other individuals to make a significant contribution to our business.

Name	Age	Position
Wen Wei Wu	48	Non-Executive Chairman
Eng Wah Kung	50	Chief Executive Officer and Director
Carmen Lum	26	Chief Financial Officer and Director
Zhen Long Ho	37	Chief Operating Officer and Director
Boon Siong Lee	33	Director

Family Relationships

There ~~Mr.~~are ~~Wen~~no ~~Wei~~family ~~WU,~~relationships ~~aged~~among ~~48,~~our ~~is the non-~~directors, executive ~~Chairman~~officers ofor ~~the~~persons ~~Company. He~~nominated isor achosen ~~citizen~~by ofus ~~Macau, China. Mr. Wu is a merchant. From 1984~~ to ~~1989,~~become hedirectors ~~worked~~or inexecutive ~~Longhua~~officers ~~Food~~except ~~Factory~~that ~~Co.,~~Alexander ~~Ltd.~~Kunz ~~and~~is Mali Plastics Co., Ltd. of Jinjiang City, Fujian Province, China respectively. In 1993, he went to Yiwu City of Zhejiang Province, China to engage in commerce and trade and successively established Yiwu Xiaomuma Ornament Trading Company, Yiwu Weilainina Ornament Co., Ltd., Guangzhou Tiffany Ornament Co., Ltd., etc. During his engaging in the ~~trade business, he studied law in the School~~ son of ~~Politics~~Daniel ~~of National University of Defense Technology of PLA and obtained a bachelor's degree~~Kunz. He also participated in many public bodies. In 2005, he established Jinhua Quanzhou Chamber of Commerce and held the post of president of the chamber. Later, he took the posts of permanent honorary chairman of Hong Kong Guying Village Natives Association, Hong Kong Yangxi Social Club, Hong Kong Wu's Clan Association and Hong Kong Overseas Chinese General Chamber of Commerce.

Mr. Eng Wah KUNG, aged 50, is the CEO and executive director of the Company. He holds a First Class Diploma in Hotel Management with Les Roches, Switzerland. He was the General Manager with Hic Inn, Cambodia prior to joining the Company. Mr. Kung has been a general manager for several Southeast Asian hotel operations companies since year 2003, including Nha trang Lodge, Vietnam and NCL Cambodia Pte Ltd. He has over 33 years in the senior general management position in the Meetings/Incentives/Convention/Exhibition industry. He is responsible for over-seeing the future MICE operations of the Company using his extensive skills, knowledge and experience. In fact, Mr. Kung has established good working relationships with the central governments and local authorities of Cambodia, Vietnam and Malaysia.12

12Legal Proceedings

~~Table~~None of ~~Contents~~our directors, executive officers, promoters or control persons has been involved in any of the following events during the past 10 years:

~~Miss~~· ~~Carmen~~any ~~LUM,~~bankruptcy ~~aged~~petition ~~27,~~filed isby ~~the~~or ~~CFO~~against ~~and~~any ~~executive~~business ~~director~~ of ~~the~~which ~~Company.~~such ~~She~~person iswas a ~~Practicing~~general ~~Certified~~partner ~~Financial~~or ~~Planner~~executive ~~with~~officer ~~the~~either ~~qualification~~at ~~obtained~~the ~~from~~time of the ~~Financial~~bankruptcy ~~Planning~~or ~~Association~~within oftwo ~~Malaysia.~~years ~~Miss~~prior ~~Lum~~to ~~also~~that ~~holds~~time; · any conviction in a ~~Bachelor's~~criminal ~~Degree~~proceeding or being subject to a pending criminal proceeding (~~Hons~~excluding traffic violations and other minor offenses); in· ~~Financial~~being ~~Economics~~subject ~~from~~to ~~the~~any ~~University~~order, ~~Tunku~~judgment ~~Abdul~~or ~~Rahman~~decree, ~~Malaysia.~~not ~~Prior~~subsequently toreversed, ~~joining~~suspended ~~the~~or ~~Company~~vacated, ~~she~~of ~~had~~any ~~been~~court aof ~~personal~~competent ~~banker~~jurisdiction, ~~with~~permanently ~~United~~or ~~Overseas~~temporarily ~~Bank~~enjoining, ~~Kuala~~barring, ~~Lumpur~~suspending ~~office~~or ~~and~~otherwise alimiting his involvement in any type of business, ~~development~~securities ~~manager~~or ~~with~~banking ~~the~~activities; ~~Kuala~~· ~~Lumpur~~being ~~office~~found by a court of ~~Allianz~~competent ~~Insurance,~~jurisdiction (in a ~~German~~civil ~~listed~~action), ~~company.~~the ~~Miss~~SEC ~~Lum~~or ~~has~~the ~~over~~Commodity 6Futures ~~years'~~Trading ~~experience~~Commission ofto ~~private~~have ~~banking,~~violated ~~financial~~any ~~modeling,~~federal ~~forecast,~~or ~~assets~~state ~~management~~securities or commodities law, and ~~investment~~the ~~advisory~~judgment ~~services. She~~has isnot ~~also~~been ~~the~~reversed, ~~Vice~~suspended ~~President~~or ofvacated; ~~Step~~· ~~Well~~any ~~Equity~~judicial ~~Inc.~~or aadministrative ~~Nevada~~proceedings ~~company~~resulting ~~which~~from isinvolvement ~~principally~~in ~~engaged~~mail or wire fraud or fraud in ~~provision~~connection with any business activity; · and judicial or administrative proceedings based on violations of ~~corporate~~federal ~~finance~~or ~~advisory~~state ~~services~~securities, tocommodities, ~~various~~banking ~~listed~~or insurance laws and ~~unlisted~~regulations, ~~companies~~or inany ~~Hong~~settlement ~~Kong~~to such actions; or · any disciplinary sanctions or orders imposed by a stock, ~~China~~commodities ~~and~~or ~~Malaysia~~derivatives exchange or other self-regulatory organization.

~~Mr.~~Section ~~Zhen Long HO, aged 37, is the Chief Operating Officer and executive director of the Company. He holds~~ 16(a) ~~Diploma~~Beneficial ofOwnership ~~Computer~~Compliance Science/ Information Technology from the Institute Technologi Pertama, Malaysia. Prior to joining the company, he is a programmer with Onyx Enterprise Sdn Bhd Malaysia from July 97 till May 2004. From June 2004 till August 2011, he was a software development manager with Profdoc Sdn Bhd Malaysia. From September 2011 onwards, he has been acting as the Chief Technology Officer of Neklstech Sdn Bhd, an Information Technology company providing software and healthcare consultancy. Mr. Ho has over 16 years in the IT industry.Reporting

~~Mr.~~Section ~~Boon~~16(a) ~~Siong~~of ~~LEE,~~the ~~aged~~Exchange 33Act requires our directors, isexecutive anofficers ~~Executive~~and ~~director~~persons who own more than 10% of ~~the~~our ~~Company.~~common Hestock ~~holds~~to afile ~~Bachelor's~~reports ~~Degree~~regarding ownership of, and transactions in, ~~Computer~~our ~~Science~~securities /with ~~Informative~~the ~~Technology~~SEC ~~from~~and ~~Campbell~~to ~~University~~provide us with copies of those filings. ~~Prior~~Based tosolely ~~joining~~on our review of the ~~Company~~copies of such forms received by us, heor ~~was~~written arepresentations ~~System~~from ~~Engineer~~certain reporting persons, we believe that during fiscal year ended March 31, 2016 our directors, executive officers and ~~System~~10% ~~Architect~~stockholders complied with ~~Game~~all ~~Flier~~applicable ~~(M)~~filing ~~Sdn~~requirements ~~Bhd~~except ~~Malaysia~~that ~~and~~each ~~F-Secure~~of ~~Corporation~~Eng Wah Kung and Taipan Pearl Sdn Bhd~~. Mr.~~ ~~Lee~~was ~~has~~late ~~over~~in 11filing ~~years~~a Form 4 for acquisition of ~~experience~~shares inof the ITCompany's ~~industry~~common stock.

~~Significant~~Code ~~Employees~~of Ethics

~~Other~~We ~~than~~have asnot ~~described~~yet ~~above~~adopted a code of ethics that applies to our principal executive officer, weprincipal dofinancial ~~not~~officer, ~~expect~~principal ~~any~~accounting ~~other~~officer ~~individuals~~or controller, or persons performing similar functions. We expect to ~~make~~adopt a ~~significant~~code ~~contribution~~as towe develop our business.

~~Family~~Audit ~~Relationships~~Committee

~~There~~We ~~are~~do nonot ~~family~~have ~~relationships~~an ~~among~~audit ~~our~~committee. ~~directors,~~Our ~~executive~~entire Board ~~officers~~of orDirectors ~~persons~~carries ~~nominated~~out ~~or chosen by us to become directors or executive officers except that Alexander Kunz is~~ the ~~son~~functions of ~~Daniel~~the ~~Kunz~~audit committee.

~~Legal~~Our ~~Proceedings~~Board has determined that we do not have an audit committee financial expert on our Board carrying out the duties of the audit committee. The Board has determined that the cost of hiring a financial expert to act as a director and to be a member of the audit committee or otherwise perform audit committee functions outweighs the benefits of having an audit committee financial expert on the Board.

~~None~~Nomination ofProcedures ~~our~~for ~~directors, executive officers, promoters or control persons has been involved in any of the following events during the past 10 years:~~Directors

●We ~~any~~do ~~bankruptcy~~not ~~petition~~have ~~filed~~a bynominating orcommittee. ~~against~~Our ~~any business~~ Board of ~~which~~Directors ~~such~~selects ~~person~~individuals ~~was~~to astand ~~general~~for ~~partner~~election oras ~~executive~~members ~~officer either at the time~~ of the ~~bankruptcy~~Board, orand ~~within~~does ~~two~~not ~~years~~have ~~prior to that time; ● any conviction in~~ a ~~criminal~~policy ~~proceeding~~with orregards ~~being subject~~ to athe ~~pending~~consideration of ~~criminal proceeding (excluding traffic violations and other minor offenses); ● being subject to~~ any ~~order,~~director ~~judgment~~candidates orrecommended ~~decree,~~by ~~not~~our ~~subsequently~~security ~~reversed,~~holders. ~~suspended~~Our orBoard ~~vacated,~~has ofdetermined ~~any~~that ~~court~~it ofis ~~competent~~in ~~jurisdiction,~~the ~~permanently~~best orposition ~~temporarily~~to ~~enjoining,~~evaluate ~~barring,~~our company's ~~suspending~~requirements oras ~~otherwise~~well ~~limiting~~as ~~his~~the ~~involvement~~qualifications ~~in any type~~ of ~~business,~~each ~~securities~~candidate orwhen ~~banking~~it ~~activities;~~considers ~~● being found by~~ a ~~court~~nominee offor ~~competent jurisdiction (in~~ a ~~civil~~position ~~action),~~on ~~the~~our ~~SEC~~Board. orIf ~~the~~security holders ~~Commodity~~wish ~~Futures Trading Commission~~ to ~~have~~recommend ~~violated~~candidates ~~any~~directly ~~federal~~to orour ~~state securities or commodities law~~Board, ~~and~~they ~~the~~may ~~judgment~~do ~~has~~so ~~not~~by ~~been~~communicating ~~reversed,~~directly ~~suspended or vacated; ● any judicial or administrative proceedings resulting from involvement in mail or wire fraud or fraud in connection~~ with ~~any~~our ~~business~~President ~~activity;~~at ●the ~~and~~address specified ~~judicial or administrative proceedings based~~ on ~~violations~~the cover of ~~federal~~this orannual ~~state~~report. ~~securities,~~There ~~commodities,~~has ~~banking~~not orbeen ~~insurance laws and regulations, or~~ any ~~settlement~~change to ~~such~~the ~~actions;~~procedures orthat ●our ~~any~~shareholder ~~disciplinary~~may ~~sanctions~~recommend ornominees to ~~orders~~our ~~imposed~~Board byof ~~a stock, commodities or derivatives exchange or other self-regulatory organization~~Directors.

~~Table~~Item of11. ~~Contents~~Executive Compensation

~~Section~~The ~~16(a)~~following ~~Beneficial~~summary ~~Ownership~~compensation ~~Compliance~~table ~~Reporting~~sets forth information concerning compensation for services rendered in all capacities during the years ended March 31, 2016 and 2015 awarded to, earned by or paid to our executive officers. The value attributable to any Option Awards and Stock Awards reflects the grant date fair values of stock awards calculated in accordance with FASB Accounting Standards Codification Topic 718. As described further in Note 6 – Stockholders' Equity - Common Stock Options to our consolidated year-end financial statements, the assumptions made in the valuation of these option awards and stock awards is set forth.

Section 16(a) of the Exchange Act requires our directors, executive officers and persons who own more than 10% of our common stock to file reports regarding ownership of, and transactions in, our securities with the SEC and to provide us with copies of those filings. Based solely on our review of the copies of such forms received by us, or written representations from certain reporting persons, we believe that during fiscal year ended March 31, 2015 our directors, executive officers and 10% stockholders complied with all applicable filing requirements except that each of Eng Wah Kung and Taipan Pearl Sdn Bhd was late in filing a Form 4 for acquisition of shares of the Company's common stock.

Name and Principal Position

Year

Salary

Bonus Awards

Stock Awards

Option Awards

Non-Equity Plan Compensation

All Other Compensation

Total

($)

Wen Wei Wu

2015

–

Chairman

2016

–

Eng Wah Kung

2015

27,000

–

225,000

–

252,000

CEO and Director

2016

–

Carmen Lum

2015

27,000

–

27,000

CFO and Director

2016

–

Zhen Long Ho

2015

36,000

–

36,000

COO and Director

2016

–

Boon Siong Lee

2015

40,500

–

40,500

Director

2016

–

Janet Somsen (1)

2016

–

Former CEO and CFO

2015

266

–

266

~~Code~~(1) ofJanet ~~Ethics~~Somsen resigned from all positions with the Company in June, 2014.

~~We have not yet adopted a code of ethics that applies to our principal executive officer~~Pension, ~~principal~~Retirement ~~financial officer, principal accounting officer~~ or ~~controller,~~Similar orBenefit ~~persons performing similar functions. We expect to adopt a code as we develop our business.~~Plans

~~Audit~~There ~~Committee~~are no arrangements or plans in which we provide pension, retirement or similar benefits to our directors or executive officers. We have no material bonus or profit sharing plans pursuant to which cash or non-cash compensation is or may be paid to our directors or executive officers, except that stock options may be granted at the discretion of the Board of Directors or a committee thereof.

WeCompensation ~~do not have an audit committee. Our entire Board of Directors carries out the functions of the audit committee.~~Committee

~~Our~~We ~~Board~~currently ~~has determined that we~~ do not have ana ~~audit~~compensation committee of ~~financial~~the ~~expert~~Board onof ~~our~~Directors ~~Board~~or ~~carrying~~a ~~out~~committee performing similar functions. It is the ~~duties~~view of the ~~audit~~Board ~~committee.~~that ~~The~~it ~~Board~~is ~~has~~appropriate ~~determined~~for ~~that~~us ~~the~~not ~~cost~~to have such a committee because of ~~hiring~~our asize ~~financial~~and ~~expert~~because tothe ~~act~~Board as a ~~director~~whole ~~and~~participates toin bethe aconsideration ~~member~~of executive compensation. None of ~~the~~our ~~audit~~executive ~~committee~~officers orserved ~~otherwise~~as ~~perform~~a ~~audit~~director ~~committee~~or ~~functions~~member ~~outweighs~~of the ~~benefits~~compensation committee of ~~having~~any anentity ~~audit~~that ~~committee~~has ~~financial~~one ~~expert~~or more executive officers serving on ~~the~~our Board.

~~Nomination~~Item ~~Procedures~~12. ~~for~~Security ~~Directors~~Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

WeThe dofollowing ~~not~~table ~~have~~sets aforth ~~nominating~~certain ~~committee.~~information regarding ~~Our~~beneficial ~~Board~~ownership of ~~Directors~~the ~~selects~~Company's ~~individuals~~Common toStock ~~stand for election~~ as ~~members~~ of June ~~the Board~~24, ~~and~~2015 ~~does~~by ~~not~~(i) ~~have~~each aperson ~~policy~~who ~~with~~is ~~regards~~known ~~to the consideration of any director candidates recommended~~ by ~~our~~us ~~security~~to ~~holders.~~beneficially own ~~Our~~more ~~Board~~than ~~has~~5% ~~determined~~of ~~that it is in~~ the ~~best position to evaluate our company~~Company's ~~requirements~~Common asStock; ~~well~~(ii) aseach ~~the qualifications~~ of ~~each~~the ~~candidate~~Company's ~~when~~officers itand ~~considers~~directors; aand ~~nominee~~(iii) ~~for~~all ~~a position on our Board. If security holders wish to recommend candidates directly to our Board, they may do so by communicating directly with our President at the address specified on the cover~~ of ~~this annual report. There has not been any change to~~ the ~~procedures~~Company's ~~that~~officers and ~~our~~directors ~~shareholder~~as ~~may~~a ~~recommend nominees to our Board of Directors~~group.

~~Item~~Beneficial 11ownership has been determined in accordance with the rules and regulations of the Securities and Exchange Commission (the "Commission") and includes voting or investment power with respect to the shares. ~~Executive~~Unless ~~Compensation~~otherwise indicated, the persons named in the table below have sole voting and investment power with respect to the number of shares indicated as beneficially owned by them. Capital stock beneficially owned and percentage ownership is based on 20,800,338 shares of Common Stock outstanding on June 24_, 2015 and assuming the exercise of any options or warrants or conversion of any convertible securities held by such person, which are presently exercisable or will become exercisable within 60 days of June 24, 2015.

The following summary compensation table sets forth information concerning compensation for services rendered in all capacities during the years ended March 31, 2015 and 2014 awarded to, earned by or paid to our executive officers. The value attributable to any Option Awards and Stock Awards reflects the grant date fair values of stock awards calculated in accordance with FASB Accounting Standards Codification Topic 718. As described further in Note 6 – Stockholders' Equity - Common Stock Options to our consolidated year-end financial statements, the assumptions made in the valuation of these option awards and stock awards is set forth.14

Name of Beneficial Owner (1)	Common Stock Beneficially Owned			Percentage of Common Stock (2)

Taipan Pearl Sdn Bhd (3)		11,648,235	(3)		56.00%
Wen Wei Wu (Chairman)		2,912,059			14.00%
Boon Siong Lee (Director)		400,000			1.92%
Eng Wah Kung (CEO and Director)		100.000			0.48%
Carmen Lum (CFO and Director)		0			–
Zhen Lung Ho (COO and Director)		200,000			0.96%

~~Table~~* ofLess ~~Contents~~than 1%

Name and Principal Position		Year	Salary	Bonus Awards	Stock Awards	Option Awards	Non-Equity Plan Compensation	All Other Compensation	Total
(1)	Except as otherwise indicated, the corresponding address of each beneficial owner is Glorywin Entertainment Group Inc. , Room 8, 20/F, AIA Tower, No's 251A-301 Avenida Commercial De Macau, Macau.
			($)	($)	($)	($)	($)	($)	($)
(2)	Applicable percentage ownership is based on 20,800,338 shares of common stock outstanding as of March 31, 2015.
Wen Wei Wu		2015	-	-	-	-	-	-	-
(3)	Sing Hong Ting is the beneficial owner of the shares owned by Taipan Pearl Sdn Bhd.
Chairman		2014	-	-	-	-	-	-	-
Eng Wah Kung		2015	27,000	-	-	-	225,000	-	252,000
CEO and Director		2014	-	-	-	-	-	-	-
Carmen Lum		2015	27,000	-	-	-	-	-	27,000
CFO and Director		2014	-	-	-	-	-	-	-
Zhen Long Ho		2015	36,000	-	-	-	-	-	36,000
COO and Director		2014	-	-	-	-	-	-	-
Boon Siong Lee		2015	40,500	-	-	-	-	-	40,500
Director		2014	-	-	-	-	-	-	-
Janet Somsen (1)		2015	-	-	-	-	-	-	-
Former CEO and CFO		2014	266	-	-	-	-	-	266

~~(1)~~Change ~~Janet~~of ~~Somsen resigned from all positions with the Company in June, 2014.~~Control

~~Pension~~As of the date of this report, ~~Retirement~~we had no pension plans or ~~Similar~~compensatory ~~Benefit~~plans ~~Plans~~or other arrangements that provide compensation in the event of a termination of employment or a change in our control.

~~Compensation~~The ~~Committee~~Company's officers, directors and related parties, from time to time, provided advances to the Company for working capital purpose. These advances are short-term in nature, unsecured and payable on demand. The due to related parties amount on March 31, 2015 and 2014 was as follows:

We currently do not have a compensation committee of the Board of Directors or a committee performing similar functions. It is the view of the Board that it is appropriate for us not to have such a committee because of our size and because the Board as a whole participates in the consideration of executive compensation. None of our executive officers served as a director or member of the compensation committee of any entity that has one or more executive officers serving on our Board.

Name of related parties	Relationship with the Company	Interests of borrowing		March 31, 2015		March 31, 2014
Wenwei W u	Shareholder of 14% of the Company's interest		0%	$	347,177	$	–
BK Consulting	former majority shareholder		8%		–		3,500
Total				$	347,177	$	3,500

~~Item~~On 12June 17, 2014, Janet Somsen, the Glorywin's original owner, sold 4,365,000 shares to Taipan Pearl Sdn Bhd and Wenwei Wu. ~~Security~~As ~~Ownership~~part of ~~Certain~~the ~~Beneficial~~security ~~Owners~~purchase ~~and~~agreement, ~~Management~~all the debts of the Glorywin as of the transaction date would be repaid by Ms. Somsen. On the same day, Glorywin issued 10,195,294 restricted shares to Wenwei Wu, Taipan Pearl Sdn Bhd, Boom Siong Lee and ~~Related~~Zhen ~~Stockholder~~Long ~~Matters~~Ho for their interest in the 1,000 shares of Top Point. Simultaneously, Glorywin paid MOP60,000 (approximately $7,692) to acquire Wonderful Gate from Carmen Lum, who was later appointed as Chief Financial Officer of the Company. See Note 1 – NATURE OF BUSINESS for details.

~~The~~On ~~following~~November ~~table~~18, ~~sets~~2014, ~~forth~~the ~~certain~~Company ~~information~~issued ~~regarding~~600,000 restricted ~~beneficial~~shares ~~ownership~~ of ~~the~~common ~~Company's~~stock ~~Common~~to ~~Stock~~Taipan asPearl ~~of June~~Sdn 24Bhd and 100,000 ~~2015~~restricted byshares ~~(i)~~of ~~each~~common ~~person~~stock ~~who~~to isEng ~~known~~Wah byKung, usthe toCompany's Chief ~~beneficially~~Executive ~~own~~Officer, ~~more~~as ~~than~~consideration 5%for oftheir ~~the~~services ~~Company's~~provided. ~~Common~~The ~~Stock;~~total ~~(ii)~~fair ~~each~~value of the ~~Company's~~common ~~officers~~stock ~~and~~was ~~directors;~~$1,400,000 ~~and~~based ~~(iii)~~on the ~~all~~closing price of the Company's ~~officers~~common ~~and~~stock ~~directors~~on asthe adate ~~group~~of grant.

~~Beneficial~~On ~~ownership~~October ~~has~~22, ~~been~~2014, ~~determined~~the inCompany ~~accordance~~orally entered into a conditional sale agreement ("Conditional Sale Agreement"), which was later put into a written form on January 19, 2015, with ~~the~~Taipan ~~rules~~Pearl ~~and~~Sdn ~~regulations~~Bhd, shareholder of 56% of the ~~Securities~~Company's ~~and~~interest. ~~Exchange~~Pursuant ~~Commission~~to (the Conditional Sale Agreement, the Company shall pay a total price of $2,000,000 to acquire Gwin Company Limited ("~~Commission~~Target Company"), ~~and~~or ~~includes~~"Gwin"), ~~voting~~which oris ~~investment~~solely ~~power~~owned by ~~with~~Mr ~~respect~~Sing toHong Ting, the ~~shares~~100% beneficial owner of Taipan Pearl Sdn Bhd. ~~Unless~~The ~~otherwise~~sale ~~indicated,~~would be completed under conditions that the ~~persons~~Target Company ~~named~~becomes inprofitable within 12 months from the ~~table~~date ~~below~~of ~~have~~the ~~sole~~Conditional ~~voting~~Sale Agreement and ~~investment~~that ~~power~~the ~~with~~Target ~~respect~~Company maintains all necessary licenses to be operational. If the ~~number~~two ofconditions ~~shares~~are ~~indicated~~not assatisfied, ~~beneficially~~the ~~owned~~amount bypaid ~~them~~will be fully refunded. ~~Capital~~On ~~stock~~February ~~beneficially~~18, 2015, ~~owned~~the ~~and~~Company ~~percentage~~signed ~~ownership~~a issupplementary ~~based~~agreement onto 20the Conditional Sale Agreement ("Supplementary Agreement") with Taipan Pearl Sdn Bhd,~~800~~ pursuant to which,~~338~~ ~~shares~~another of$2,000,000 ~~Common~~would ~~Stock~~be ~~outstanding~~paid onby ~~June~~the ~~24_~~Company for acquisition of the Target Company. The incremental $2,000,000 ~~2015~~would be used in renovating and ~~assuming~~operating of the ~~exercise~~Target Company. As of ~~any~~March ~~options~~31, or2015, ~~warrants~~the orCompany ~~conversion~~paid a total of ~~any~~$3,180,425 and ~~convertible~~additional ~~securities~~463,286 ~~held~~as byof ~~such~~the ~~person,~~filing ~~which~~date. Since both the Conditional Sale Agreement and Supplementary Agreement are ~~presently~~signed ~~exercisable~~between entities orunder ~~will~~common ~~become~~control, ~~exercisable~~the ~~within~~transaction ~~60 days~~was recorded as a distribution to shareholder with the payment is reflected as a reduction of ~~June~~shareholders' ~~24,~~equity ~~2015~~(additional paid-in capital).

~~Table~~Related ofPerson ~~Contents~~Transaction Policy

Name of Beneficial Owner (1)	Common Stock Beneficially Owned				Percentage of Common Stock (2)
Taipan Pearl Sdn Bhd (3)		11,648,235	(3	)		56.00	%
Wen Wei Wu (Chairman)		2,912,059				14.00	%
Boon Siong Lee (Director)		400,000				1.92	%
Eng Wah Kung (CEO and Director)		100.000				0.48	%
Carmen Lum (CFO and Director)		0				-
Zhen Lung Ho (COO and Director)		200,000				0.96	%

Our Board of Directors is responsible to approve all related party transactions. We have not adopted written policies and procedures specifically for related person transactions.

*Director ~~Less than 1%~~Independence

(1)	Except as otherwise indicated, the corresponding address of each beneficial owner is Glorywin Entertainment Group Inc., Room 8, 20/F, AIA Tower, No's 251A-301 Avenida Commercial De Macau, Macau.
(2)	Applicable percentage ownership is based on 20,800,338 shares of common stock outstanding as of March 31, 2015.
(3)	Sing Hong Ting is the beneficial owner of the shares owned by Taipan Pearl Sdn Bhd.

The OTCQB on which our common stock is quoted does not have any director independence requirements. We currently use NASDAQ's general definition for determining director independence, which states that "independent director" means a person other than an officer or employee of the company or its subsidiaries or any other individual having a relationship, that, in the opinion of the company's board of directors, would interfere with the exercise of independent judgment in carrying out the responsibilities of the director. Glorywin Entertainment Group Inc. meet this definition of independence.

~~Change~~Item of14. ~~Control~~Principal Accountant Fees and Services

AsAudit ofand ~~the~~Non-Audit ~~date of this report, we had no pension plans or compensatory plans or other arrangements that provide compensation in the event of a termination of employment or a change in our control.~~Fees

~~Item~~The ~~13.~~following ~~Certain~~table ~~Relationships~~sets forth the fees for professional audit services and ~~Related~~the ~~Transactions~~fees billed for other services rendered by our auditors, M&K CPAS, PLLC and ~~Director~~Malone ~~Independence~~Bailey, LLP, in connection with the audit of our financial statements for the years ended March 31, 2015 and 2014, and any other fees billed for services rendered by our auditors during these periods.

The Company's officers, directors and related parties, from time to time, provided advances to the Company for working capital purpose. These advances are short-term in nature, unsecured and payable on demand. The due to related parties amount on March 31, 2015 and 2014 was as follows:

	Year Ended March 31, 2016 ($)		Year Ended March 31, 2015 ($)
Audit fees		0		60,000
Audit-related fees
Tax fees
All other fees
Total		0		60,000

Name of related parties	Relationship with the Company	Interests of borrowing			March 31, 2015		March 31, 2014
Wenwei Wu	Shareholder of 14% of the Company's interest		0	%	$	347,177	$	-
BK Consulting	former majority shareholder		8	%		-		3,500
Total					$	347,177	$	3,500

Since our inception, our Board of Directors, performing the duties of the audit committee, has reviewed all audit and non-audit related fees at least annually. The Board, acting as the audit committee, pre-approved all audit related services for the year ended March 31, 2016.

On June 17, 2014, Janet Somsen, the Glorywin's original owner, sold 4,365,000 shares to Taipan Pearl Sdn Bhd and Wenwei Wu. As part of the security purchase agreement, all the debts of the Glorywin as of the transaction date would be repaid by Ms. Somsen. On the same day, Glorywin issued 10,195,294 restricted shares to Wenwei Wu, Taipan Pearl Sdn Bhd, Boom Siong Lee and Zhen Long Ho for their interest in the 1,000 shares of Top Point. Simultaneously, Glorywin paid MOP60,000 (approximately $7,692) to acquire Wonderful Gate from Carmen Lum, who was later appointed as Chief Financial Officer of the Company. See Note 1 – NATURE OF BUSINESS for details.16

OnPART November 18, 2014, the Company issued 600,000 restricted shares of common stock to Taipan Pearl Sdn Bhd and 100,000 restricted shares of common stock to Eng Wah Kung, the Company's Chief Executive Officer, as consideration for their services provided. The total fair value of the common stock was $1,400,000 based on the closing price of the Company's common stock on the date of grant.IV

OnItem October 22, 2014, the Company orally entered into a conditional sale agreement ("Conditional Sale Agreement"), which was later put into a written form on January 19, 2015, with Taipan Pearl Sdn Bhd, shareholder of 56% of the Company's interest15. ~~Pursuant to the Conditional Sale Agreement~~Exhibits, ~~the~~Financial ~~Company~~Statement shall pay a total price of $2,000,000 to acquire Gwin Company Limited ("Target Company", or "Gwin"), which is solely owned by Mr Sing Hong Ting, the 100% beneficial owner of Taipan Pearl Sdn Bhd. The sale would be completed under conditions that the Target Company becomes profitable within 12 months from the date of the Conditional Sale Agreement and that the Target Company maintains all necessary licenses to be operational. If the two conditions are not satisfied, the amount paid will be fully refunded. On February 18, 2015, the Company signed a supplementary agreement to the Conditional Sale Agreement ("Supplementary Agreement") with Taipan Pearl Sdn Bhd, pursuant to which, another $2,000,000 would be paid by the Company for acquisition of the Target Company. The incremental $2,000,000 would be used in renovating and operating of the Target Company. As of March 31, 2015, the Company paid a total of $3,180,425 and additional 463,286 as of the filing date. Since both the Conditional Sale Agreement and Supplementary Agreement are signed between entities under common control, the transaction was recorded as a distribution to shareholder with the payment is reflected as a reduction of shareholders' equity (additional paid-in capital).Schedules

Related Person Transaction Policy

Exhibit No.		Description
3.1		Articles of Incorporation (1)
3.2		Bylaws (1)
31.1		Certification by the Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act
31.2		Certification by the Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act
32.1		Certification by the Chief Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act
32.2		Certification by the Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act

~~Our~~(1) ~~Board~~Incorporated ofherein ~~Directors~~by isreference ~~responsible~~ to ~~approve~~exhibits ~~all~~to ~~related~~our ~~party~~registration ~~transactions.~~statement Weon ~~have~~Form ~~not~~S-1 ~~adopted~~filed ~~written~~with ~~policies~~the ~~and~~SEC ~~procedures~~on ~~specifically~~April ~~for~~22, ~~related person transactions~~2011.

~~Director Independence~~17

~~Item~~Pursuant ~~14.~~to ~~Principal~~the ~~Accountant~~requirements ~~Fees~~of ~~and~~Section ~~Services~~13 or 15(d) of the Exchange Act, the registrant has duly caused this Report to be signed on its behalf by the undersigned, thereunto duly authorized.

Audit and Non-Audit Fees

Date: June 13, 2022	GLORYWIN ENTERTAINMENT GROUP INC.

	By:	/s/Sorphea Rath
		Sorphea Rath
		Chief Executive Officer

	By:	/s/ Solin Hoem
		Solin Hoem
		Chief Financial Officer

~~The~~Pursuant ~~following~~to ~~table sets forth~~ the ~~fees~~requirements ~~for~~of ~~professional audit services and~~ the ~~fees~~Securities Exchange ~~billed~~Act ~~for~~of ~~other services rendered by our auditors~~1934, ~~M&K~~this ~~CPAS,~~Report ~~PLLC~~has ~~and~~been ~~Malone~~signed ~~Bailey,~~below ~~LLP,~~by inthe ~~connection~~following ~~with~~persons ~~the~~on ~~audit~~behalf of ~~our~~the ~~financial~~registrant ~~statements~~and ~~for~~in the ~~years~~capacities ~~ended March 31, 2015~~ and on ~~2014,~~the ~~and~~date ~~any other fees billed for services rendered by our auditors during these periods~~indicated.

	Year Ended March 31, 2015($)			Year Ended March 31, 2014($)
Signature	Capacity		Date
Audit fees		60,000			7,250
/s/ Sorphea Rath	Chief Executive Officer and Director		June 13, 2022
Audit-related fees
Sorphea Rath	(Principal Executive Officer)
Tax fees
/s/ Solin Hoem	Chief Financial Officer and Director		June 13, 2022
All other fees
Solin Hoem	(Principal Financial and Accounting Officer)
Total		60,000			7,250

16GLORYWIN ENTERTAINMENT GROUP, INC. AND SUBSIDIARIES

~~Table~~CONSOLIDATED ofFINANCIAL ~~Contents~~STATEMENTS

~~PART~~FOR IVTHE FISCAL YEARS ENDED MARCH 31, 2016 AND 2015

~~Item~~INDEX ~~15.~~TO ~~Exhibits,~~CONSOLIDATED ~~Financial~~FINANCIAL ~~Statement Schedules~~ STATEMENTS

Exhibit No.		Description
Report of Independent Registered Public Accounting Firm	F - 2
3.1		Articles of Incorporation (1)
Consolidated Financial Statements:
3.2		Bylaws (1)
Consolidated Balance Sheets	F - 4
31.1		Certification by the Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act
Consolidated Statements of Operations and Comprehensive Income (Loss)	F - 5
31.2		Certification by the Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act
Consolidated Statements of Changes in Equity (Deficit)	F - 6
32.1		Certification by the Chief Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act
Consolidated Statements of Cash Flows	F - 7
32.2		Certification by the Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act
Notes to Consolidated Financial Statements	F - 8
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) Incorporated herein by reference to exhibits to our registration statement on Form S~~F-1 ~~filed with the SEC on April 22, 2011.~~

17REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

~~Table~~To the Board of ~~Contents~~Directors and Shareholders of

~~SIGNATURES~~Glorywin Entertainment Group, Inc. and Subsidiaries,

~~Pursuant~~We tohave audited the ~~requirements~~accompanying consolidated balance sheet of ~~Section~~Glorywin 13Entertainment orGroup, 15Inc. and its subsidiaries (dcollectively, the "Company") as of March 31, 2015, and the related ~~Exchange~~consolidated ~~Act~~statements of operations and comprehensive income (loss), changes in stockholders' equity, and cash flows for the year ~~registrant~~then ~~has~~ended. ~~duly~~These ~~caused~~financial ~~this~~statements ~~Report~~are the responsibility of the Company's management. Our responsibility is to beexpress ~~signed~~an opinion on ~~its~~these ~~behalf~~financial bystatements ~~the~~based ~~undersigned,~~on ~~thereunto~~our ~~duly authorized~~audit.

Date: July 14, 2015	GLORYWIN ENTERTAINMENT GROUP INC.
	By:	/s/Eng Wah Kung
		Eng Wah Kung
		Chief Executive Officer
	By:	/s/ Carmen Lum
		Carmen Lum
		Chief Financial Officer

We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion. An audit included 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 statement presentation. We believe that our audit provides a reasonable basis for our opinion.

~~Pursuant~~In toour opinion, the ~~requirements~~consolidated offinancial statements ~~the~~referred ~~Securities~~to ~~Exchange~~above ~~Act~~present ~~of 1934~~fairly, ~~this~~in ~~Report~~all ~~has~~material ~~been~~respects, ~~signed~~the ~~below~~financial byposition of the ~~following~~Company ~~persons~~as onof ~~behalf~~March of31, 2015, and the ~~registrant~~results of their operations and intheir cash flows for the ~~capacities~~year ~~and~~then onended in conformity with accounting principles generally accepted in the ~~date~~United ~~indicated~~States of America.

Signature	Capacity	Date
/s/ Wen Wei Wu	Chairman	July 14, 2015
Wen Wei Wu
/s/ Eng Wah Kung	Chief Executive Officer and Director	July 14, 2015
Eng Wah Kung	(Principal Executive Officer)
/s/ Carmen Lum	Chief Financial Officer and Director	July 14, 2015
Carmen Lum	(Principal Financial and Accounting Officer)
/s/ Zhen Long Ho	Chief Operating Officer and Director	July 14, 2015
Zhen Long Ho
/s/ Boon Siong Lee	Director	July 14, 2015
Boon Siong Lee

/s/ MaloneBailey, LLP

18www.malonebailey.com

~~Table~~Houston, ~~of Contents~~Texas

~~GLORYWIN~~July ~~ENTERTAINMENT GROUP~~15, ~~INC. AND SUBSIDIARIES~~2015

~~CONSOLIDATED FINANCIAL STATEMENTS~~F-2

~~FOR~~REPORT ~~THE~~OF ~~FISCAL~~INDEPENDENT ~~YEARS~~REGISTERED ~~ENDED~~PUBLIC ~~MARCH 31, 2015 AND 2014~~ACCOUNTING FIRM

~~INDEX~~To TOthe ~~CONSOLIDATED~~Board ~~FINANCIAL~~of ~~STATEMENTS~~Directors

Report of Independent Registered Public Accounting Firm	F - 2
Consolidated Financial Statements:
Consolidated Balance Sheets	F - 4
Consolidated Statements of Operations and Comprehensive Income (Loss)	F - 5
Consolidated Statements of Changes in Equity (Deficit)	F - 6
Consolidated Statements of Cash Flows	F - 7
Notes to Consolidated Financial Statements	F - 8

Zippy Bags, Inc.

~~F-1~~(A Development Stage Company)

~~REPORT~~We OFhave ~~INDEPENDENT~~audited ~~REGISTERED~~the ~~PUBLIC~~accompanying ~~ACCOUNTING~~balance ~~FIRM~~sheets of Zippy Bags, Inc. (A Development Stage Company) as of March 31, 2014 and 2013, and the related statements of operations, changes in stockholders' equity (deficit) and cash flows for the years then ended, and the period from inception on August 26, 2010 through March 31, 2014. These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on our audit.

ToWe conducted our audit in accordance with standards of the Public Company Accounting Oversight Board of(United ~~Directors~~States). Those standards require that we plan and ~~Shareholders~~perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. The Company was not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion. An audit 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 statement presentation. We believe that our audits provide a reasonable basis for our opinion.

~~Glorywin~~In ~~Entertainment~~our ~~Group~~opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Zippy Bags, Inc. (A Development Stage Company) as of March 31, 2014 and ~~Subsidiaries~~2013, and the results of its operations and cash flows for the periods described above in conformity with accounting principles generally accepted in the United States of America.

WeThe ~~have audited the~~ accompanying ~~consolidated balance~~financial ~~sheet~~statements ofhave ~~Glorywin~~been prepared ~~Entertainment~~assuming ~~Group,~~that ~~Inc.~~the ~~and~~Company ~~its~~will ~~subsidiaries~~continue ~~(collectively,~~as ~~the~~a ~~"Company")~~going asconcern. ofAs ~~March~~discussed ~~31,~~in ~~2015,~~Note ~~and~~2 to the ~~related~~financial ~~consolidated~~ statements, ofthe ~~operations~~Company ~~and~~has an ~~comprehensive~~accumulated ~~income~~deficit ~~(loss)~~of $118,524 ~~changes~~which inraises ~~stockholders'~~substantial ~~equity,~~doubt ~~and~~about ~~cash~~its ~~flows~~ability ~~for~~to ~~the~~continue ~~year~~as ~~then~~a ~~ended~~going concern. ~~These~~Management's ~~financial~~plans concerning ~~statements~~these matters are ~~the~~also ~~responsibility~~described ofin ~~the~~Note ~~Company's management~~2. ~~Our~~The ~~responsibility~~financial isstatements todo ~~express~~not aninclude ~~opinion~~any onadjustments ~~these~~that ~~financial~~might ~~statements~~result ~~based~~from the onoutcome ~~our~~of ~~audit~~this uncertainty.

We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company'/s/ ~~internal~~M&K ~~control over financial reporting. Accordingly~~CPAS, we express no such opinion. An audit included 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 statement presentation. We believe that our audit provides a reasonable basis for our opinion.PLLC

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of the Company as of March 31, 2015, and the results of their operations and their cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of Americawww.mkacpas.com

~~/s/ MaloneBailey~~Houston, ~~LLP~~Texas

~~www.malonebailey.com~~June 4, 2014

~~Houston, Texas~~F-3

~~July~~GLORYWIN 15ENTERTAINMENT GROUP, ~~2015~~INC. AND SUBSIDIARIES

~~F-2~~(FORMERLY ZIPPY BAGS, INC.)

~~Table~~CONSOLIDATED ofBALANCE ~~Contents~~SHEETS

~~REPORT~~As OFof ~~INDEPENDENT~~March ~~REGISTERED~~31, ~~PUBLIC~~2016 ~~ACCOUNTING~~and ~~FIRM~~2015

To the Board of Directors

	As of March 31,
	2016			2015

ASSETS
Current assets
Cash and cash equivalents	$	252		$	213,974
Accounts receivable		–			463,205
Other current assets		–			2,744,718
Total current assets		252			3,421,897
Total assets	$	252		$	3,421,897

LIABILITIES AND SHAREHOLDERS' EQUITY (DEFICIT)

Current liabilities
Accounts payable	$	–		$	–
Accrued liabilities and other payables		33,263			74,965
Taxes payable		–			343,971
Other payables – related parties		–			347,177
Convertible notes payable, related party, net		–			–
Total current liabilities		33,263			766,113
Total liabilities		33,262			766,113

Shareholders' equity (deficit)
Common stock, $0.001 par value, 490,000,000 shares authorized, 50,900,338 shares and 20,800,338 shares issued and outstanding as of March 31, 2016 and 2015, respectively		50,900			20,800
Additional paid-in capital		1,890,996			1,690,032
Accumulated other comprehensive loss		(11,094	)		(3,756	)
Retained earnings (deficit)		(1,963,813	)		948,708
Total shareholders' deficit		(33,011	)		2,655,784
Total liabilities and shareholders' deficit	$	252		$	3,421,897

~~Zippy~~The ~~Bags,~~accompanying ~~Inc~~notes are an integral part of the consolidated financial statements.

~~(A Development Stage Company)~~F-4

WeGLORYWIN ~~have~~ENTERTAINMENT ~~audited the accompanying balance sheets of Zippy Bags~~GROUP, ~~Inc~~INC. (AAND Development Stage Company) as of March 31, 2014 and 2013, and the related statements of operations, changes in stockholders' equity (deficit) and cash flows for the years then ended, and the period from inception on August 26, 2010 through March 31, 2014. These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on our audit.SUBSIDIARIES

~~We conducted our audit in accordance with standards of the Public Company Accounting Oversight Board~~ (~~United~~FORMERLY ~~States).~~ZIPPY ~~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 was not required to have~~BAGS, ~~nor were we engaged to perform, an audit of its internal control over financial reporting~~INC. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion. An audit 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 statement presentation. We believe that our audits provide a reasonable basis for our opinion)

InCONSOLIDATED ~~our~~STATEMENTS ~~opinion,~~OF ~~the~~OPERATIONS ~~financial~~AND ~~statements~~COMPREHENSIVE INCOME ~~referred to above present fairly, in all material respects, the financial position of Zippy Bags, Inc.~~ (~~A Development Stage Company~~LOSS) as of March 31, 2014 and 2013, and the results of its operations and cash flows for the periods described above in conformity with accounting principles generally accepted in the United States of America.

~~The~~For ~~accompanying financial statements have been prepared assuming that~~ the ~~Company~~Fiscal ~~will~~Years ~~continue~~Ended asMarch ~~a going concern. As discussed in Note 2 to the financial statements~~31, ~~the~~2016 Company has an accumulated deficit of $118,524 which raises substantial doubt about its ability to continue as a going concern. Management's plans concerning these matters are also described in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.and 2015

/s/ M&K CPAS, PLLC

	For the Years Ended March 31,
	2016			2015
Revenues	$	5,464,068		$	3,853,913
Gross profit		5,464,068			3,853,913
Operating expenses:
General and administrative expenses		3,068,801			2,267,046
Professional fees		175,824			175,633
Total operating expenses		3,244,625			2,442,679
Income (loss) from operations:		2,219,443			1,411,234
Other expenses:
Loss on Discontinue Operations		(5,131,974	)		–
Interest Income		11			–
Total other expenses		(5,131,963	)		–
Income (loss) before provision for income taxes		(2,912,521	)		1,411,234
Provision for income taxes		–			(344,002	)
Net income (loss)	$	(2,912,521	)	$	1,067,232

Comprehensive income (loss):
Net income (loss)	$	(2,912,521	)	$	1,067,232
Other comprehensive loss
Foreign currency translation adjustment		–			(3,756	)
Total comprehensive income (loss)	$	(2,912,521	)	$	1,063,476

Net income (loss) per share
Basic	$	(0.13	)	$	0.06
Diluted	$	(0.13	)	$	0.06
Weighted average shares outstanding
Basic		22,678,479			18,049,602
Diluted		22,648,479			18,049,602

~~www~~The accompanying notes are an integral part of the consolidated financial statements.~~mkacpas.com~~

~~Houston, Texas~~F-5

~~June~~GlORYWIN 4ENTERTAINMENT GROUP, ~~2014~~INC. AND SUBSIDIARIES

~~F-3~~(FORMERLY ZIPPY BAGS, INC.)

~~Table~~CONSOLIDATED ofSTATEMENTS ~~Contents~~OF CHANGES IN SHAREHOLDERS' EQUITY (DEFICIT)

~~GLORYWIN~~For ~~ENTERTAINMENT~~the ~~GROUP~~Years Ended March 31, ~~INC.~~2016 ~~AND~~and ~~SUBSIDIARIES~~2015

(FORMERLY ZIPPY BAGS, INC.)

Number of Common Shares

Par Value of Common Stock

Additional Paid in Capital

Accumulated Deficit

Total Shareholder’s Equity

BALANCE AT MARCH 31, 2013

182,500

183

41,817

(59,213

)

(17,213

)

Net Loss – 3.31.14

–

50,033

(59,311

)

(9,278

)

Shares Issued

9,622,544

9,622

–

9,622

BALANCE AT MARCH 31, 2014

9,805,044

9,805

91,850

(118,524

)

(16,869

)

Net Loss – 3.31.15

–

1,598,193

1,063,476

2,661,669

Shares Issued

10,995,294

10,995

–

10,995

BALANCE AT MARCH 31, 2015

20,800,338

20,800

1,690,043

944,952

2,655,795

Net Loss – 3.31.16

–

200,953

(2,919,859

)

(2,718,906

)

Shares Issued

30,100,000

30,100

–

30,100

BALANCE AT MARCH 31, 2016

50,900,338

50,900

1,890,996

(1,974,907

)

(33,011

)

~~CONSOLIDATED~~The ~~BALANCE~~accompanying ~~SHEETS~~notes are an integral part of the consolidated financial statements.

~~As of March 31, 2015 and 2014~~ F-6

	As of March 31,
	2015			2014
ASSETS
Current assets
Cash and cash equivalents	$	28,873		$	-
Accounts receivable		463,205			-
Other current assets		4,294			-
Total current assets		496,372			-
Total assets	$	496,372		$	-
LIABILITIES AND SHAREHOLDERS' EQUITY (DEFICIT)
Current liabilities
Accounts payable	$	-		$	1,650
Accrued liabilities and other payables		74,965			-
Taxes payable		343,971			11,719
Other payables – related parties		347,177			-
Convertible notes payable, related party, net		-			3,500
Total current liabilities		766,113			16,869
Total liabilities		766,113			16,869
Shareholders' equity (deficit)
Common stock, $0.001 par value, 490,000,000 shares authorized, 20,800,338 shares and 9,805,044 shares issued and outstanding as of March 31, 2015 and 2014, respectively		20,800			9,805
Additional paid-in capital		(1,490,393	)		91,850
Accumulated other comprehensive loss		(3,756	)		-
Retained earnings (deficit)		1,203,608			(118,524	)
Total shareholders' deficit		(269,741	)		(16,869	)
Total liabilities and shareholders' deficit	$	496,372		$	-

GLORYWIN ENTERTAINMENT GROUP, INC. AND SUBSIDIARIES

~~The~~(FORMERLY ~~accompanying~~ZIPPY ~~notes~~BAGS, ~~are an integral part of the consolidated financial statements~~INC. )

~~F-4~~CONSOLIDATED STATEMENTS OF CASH FLOWS

~~Table~~For ofthe ~~Contents~~Fiscal Years Ended March 31, 2016 and 2015

GLORYWIN ENTERTAINMENT GROUP, INC. AND SUBSIDIARIES

	For the Years Ended
	March 31, 2016			March 31, 2015

CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$	(2,912,521	)	$	1,067,232
Adjustments to reconcile net income/loss to net cash provided by operating activities:
Share based compensation - employees		–			200,000
Share issued to third parties for services provided		225,000			200,000
Share issued to related parties for services provided					1,200,000
Loss on Discontinued Operations		5,131,974			–
Depreciation		4,018			–
Changes in operating assets and liabilities:
Accounts receivable		463,205			(463,247	)
Other current assets		4,294			(4,295	)
Deposits for long-term leases		295,000			(295,000	)
Taxes payable		(343,971	)		344,002
Accrued liabilities and other payables		(41,702	)		74,972
Other payables - related parties		–			–

NET CASH PROVIDED BY OPERATING ACTIVITIES		2,825,297			2,323,664
CASH FLOW FROM INVESTING ACTIVITIES
Purchase of property, plant and equipment		(32,150	)		–
Cash paid for Construction in Process		(2,965,593	)		(2,445,424	)
NET CASH USED IN INVESTING ACTIVITIES		(2,997,743	)		(2,445,424	)

CASH FLOWS FROM FINANCING ACTIVITIES
Distribution to shareholders		–			(440,001	)
Repayments of bank overdrafts		–			–
Proceeds from related party notes payable		–			–
Proceeds from related party advances		381,765			937,824
Repayments of related party notes payable		–			–
Repayments to related party advances		(413,873	)		(158,309	)

NET CASH USED IN FINANCING ACTIVITIES		(32,108	)		339,514

EFFECT OF EXCHANGE RATE ON CASH		(9,168	)		(3,780	)
NET INCREASE IN CASH AND CASH EQUIVALENTS		(213,722	)		213,974
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR		213,974			–
CASH AND CASH EQUIVALENTS AT END OF YEAR	$	252		$	213,974

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid for:
Interest	$	–		$	–
Income taxes	$	–		$	–
NON-CASH DISCLOSURE OF CASH FLOW INFORMATION:
Due to shareholder in connection with acquisition of Wonderful Gate	$	–		$	7,692
Debt forgiveness	$	–		$	16,869
Shares issued for acquisition of Top Point	$	–		$	10,195
Debt discount on convertible notes payable	$	–		$	–
Conversion of convertible notes payable to common stock	$	–		$	–
Note payable and accrued interest reclassified to convertible note	$	–		$	–
Debt and interest reclassified from non-related party to related party	$	–		$	–

~~(FORMERLY~~The ~~ZIPPY~~accompanying ~~BAGS,~~notes ~~INC~~are an integral part of these consolidated financial statements.)

~~CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)~~ F-7

~~For~~GLORYWIN ~~the~~ENTERTAINMENT ~~Fiscal Years Ended March 31~~GROUP, ~~2015~~INC. ~~and~~AND ~~2014~~ SUBSIDIARIES

	For the Years Ended March 31,
	2015			2014
Revenues	$	3,853,913		$	-
Gross profit		3,853,913			-
Operating expenses:
General and administrative expenses		2,012,146			8,232
Professional fees		175,633			17,354
Total operating expenses		2,187,779			25,586
Income (loss) from operations:		1,666,134			(25,586	)
Other expenses:
Interest expenses		-			(33,725	)
Total other expenses		-			(33,725	)
Income (loss) before provision for income taxes		1,666,134			(59,311	)
Provision for income taxes		(344,002	)		-
Net income (loss)	$	1,322,132		$	(59,311	)
Comprehensive income (loss):
Net income (loss)	$	1,322,132		$	(59,311	)
Other comprehensive loss
Foreign currency translation adjustment		(3,756	)		-
Total comprehensive income (loss)	$	1,318,376		$	(59,311	)
Net income (loss) per share
Basic	$	0.07		$	(0.11	)
Diluted	$	0.07		$	(0.11	)
Weighted average shares outstanding
Basic		18,049,602			536,457
Diluted		18,049,602			536,457

(FORMERLY ZIPPY BAGS, INC.)

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

~~F-5~~Note 1 – NATURE OF BUSINESS

~~Table~~Glorywin Entertainment Group Inc. ("Glorywin"), formerly known as Zippy Bags, Inc., was incorporated in the state of ~~Contents~~Nevada on August 26, 2010 ("Inception"). It was initially formed to market a snowboard carrying bag locally, in the Salt Lake City, Utah area to snowboard shops and outdoor retailers.

~~GlORYWIN~~On ~~ENTERTAINMENT~~June ~~GROUP~~17, ~~INC~~2014, Janet Somsen, the original owner of Glorywin, entered into a security purchase agreement to sell 44.5% ~~AND~~of ~~SUBSIDIARIES~~Glorywin's outstanding shares, or 4,365,000 shares, of common stock, to Taipan Pearl Sdn Bhd and Wenwei Wu in exchange for an aggregate purchase price of $189,004 in cash. At the closing of the transaction, Janet Somsen agreed that the previous officers would resign, and all the debts, consisting of $11,719 of taxes payable, $1,650 of accounts payable, and $3,500 of notes payable due to BK Consulting and Associates, P.C. ("BK Consulting"), would be repaid by Ms. Somsen. Glorywin is a shell company and has no operations.

On the same day, Glorywin entered into a share transfer agreement with Top Point Limited (~~FORMERLY~~"Top ~~ZIPPY~~Point"), ~~BAGS~~a company incorporated in Samoa on April 9, ~~INC~~2014. Pursuant to the agreement, Glorywin issued 10,195,294 shares of common stock to Wenwei Wu, Taipan Pearl Sdn Bhd, Boom Siong Lee and Zhen Long Ho to acquire 1,000 common shares (100%) of Top Point. Top Point is a shell company and has no operations.

~~CONSOLIDATED~~Simultaneously, ~~STATEMENTS~~Glorywin OFpaid ~~CHANGES~~Macanese INPataca ("MOP") ~~SHAREHOLDERS'~~60,000 ~~EQUITY~~(approximately $7,692) to acquire Wonderful Gate Strategy Company Limited (~~DEFICIT~~"Wonderful Gate"), a company incorporated on March 11, 2009 in Macau, China and had no operation prior to the acquisition , from Carmen Lum. Ms. Lum was later appointed as Chief Financial Officer of Glorywin and its subsidiaries, (collectively, the "Company", "us"). Since then, Wonderful Gate has been engaged in service of introducing sub-junkets and information technology infrastructure to land-based casinos and receiving an agreed percentage of total bets as revenue. The Company has introduced 25 sub-junkets to three land-based casinos in Cambodia to date, and the Company itself does not hold licence to operate casinos/junket or to conduct gaming promotion business in any country.

~~For~~The acquisitions were accounted for as acquisitions by entities under common control due to the ~~Years~~fact ~~Ended~~that ~~March~~each ~~31,~~company ~~2015~~was and ~~2014~~continued to be held by the Company and its affiliates. As such, the transaction was recorded on the purchase method of accounting at historical amounts.

	Preferred Stock				Common Stock, Par Value $0.001
	Shares		Amount		Shares		Amount		APIC			AOCI			Retained Earnings (Deficit)			Shareholders' Equity (Deficit)
Balance - March 31, 2013		-	$	-		182,500	$	183	$	41,817		$	-		$	(59,213	)		(17,213	)
Discount related to beneficial conversion feature of convertible debt		-		-		-		-		31,151			-			-			31,151
Imputed interest on convertible debt		-		-		-		-		853			-			-			853
Common stock issued as fractional shares from reverse split		-		-		336		-		-			-			-			-
Common stock issued for conversion of debt		-		-		9,622,208		9,622		18,029			-			-			27,651
Net loss for the year ended March 31, 2014		-		-		-		-		-			-			(59,311	)		(59,311	)
Balance - March 31, 2014		-		-		9,805,044		9,805		91,850			-			(118,524	)		(16,869	)
Share issued for acquisition of Top Point		-		-		10,195,294		10,195		(10,195	)		-			-			-
Share based compensation - employees		-		-		100,000		100		199,900			-			-			200,000
Share issued to third parties for services provided		-		-		100,000		100		199,900			-			-			200,000
Share issued to related parties for services provided		-		-		600,000		600		1,199,400			-			-			1,200,000
Acquisition of Wonderful Gate		-		-		-		-		(7,692	)		-			-			(7,692	)
Debt forgiveness		-		-		-		-		16,869			-			-			16,869
Distribution to shareholders		-		-		-		-		(3,180,425	)		-			-			(3,180,425	)
Net income		-		-		-		-		-			-			1,322,132			1,322,132
Exchange reserves		-		-		-		-		-			(3,756	)		-			(3,756	)
Balance - March 31, 2015		-	$	-		20,800,338	$	20,800	$	(1,490,393	)	$	(3,756	)	$	1,203,608		$	(269,741	)

After the above transactions, Taipan Pearl Sdn Bhd owns 56.00% interest of the Company and became the biggest shareholder of the Company.

~~The~~On ~~accompanying~~October ~~notes~~30, ~~are~~2014, anthe ~~integral~~Company ~~part~~changed ofits ~~the~~name to ~~consolidated~~Glorywin ~~financial~~Entertainment ~~statements~~Group, Inc.

~~F-6~~Note 2 – SIGNIFICANT ACCOUNTING POLICIES

~~Table~~Basis of ~~Contents~~Presentation

~~GLORYWIN~~We ~~ENTERTAINMENT~~prepared ~~GROUP,~~the ~~INC~~consolidated financial statements in accordance with accounting principles generally accepted in the United States of America ("U.S. ~~AND~~GAAP") ~~SUBSIDIARIES~~and pursuant to the U.S. Securities and Exchange Commission ("SEC") rules. We included all adjustments that are necessary for the fair presentation of our financial position, results of operations, and cash flows for the periods presented.

~~(FORMERLY~~We ~~ZIPPY~~have ~~BAGS,~~defined ~~INC.)~~various periods that are covered in this report as follows:

~~CONSOLIDATED~~- ~~STATEMENTS~~"fiscal OFyear ~~CASH~~2015"—April ~~FLOWS~~1, 2014 through March 31, 2015

~~For~~- ~~the~~"fiscal ~~Fiscal~~year ~~Years~~2016"—April ~~Ended~~1, 2015 through March 31, ~~2015 and 2014~~ 2016

	For the Years Ended
	March 31, 2015			March 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$	1,322,132		$	(59,311	)
Adjustments to reconcile net income/loss to net cash provided by operating activities:
Share based compensation - employees		200,000			-
Share issued to third parties for services provided		200,000			-
Share issued to related parties for services provided		1,200,000			-
Amortization of debt discount		-			31,151
Imputed Interest		-			853
Changes in operating assets and liabilities:
Accounts receivable		(463,247	)		-
Other current assets		(4,295	)		30,940
Accounts payable		-			1,100
Taxes payable		344,002			141
Accrued liabilities and other payables		74,972			(1,096	)
Other payables - related parties		-			487
NET CASH PROVIDED BY OPERATING ACTIVITIES		2,873,564			4,265
CASH FLOWS FROM FINANCING ACTIVITIES
Distribution to shareholders		(3,180,425	)		-
Repayments of bank overdrafts		-			(8	)
Proceeds from related party notes payable		-			22,621
Proceeds from related party advances		497,823			1,419
Repayments of related party notes payable		-			(28,297	)
Repayments to related party advances		(158,309	)		-
NET CASH USED IN FINANCING ACTIVITIES		(2,840,911	)		(4,265	)
EFFECT OF EXCHANGE RATE ON CASH		(3,780	)		-
NET INCREASE IN CASH AND CASH EQUIVALENTS		28,873			-
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR		-			-
CASH AND CASH EQUIVALENTS AT END OF YEAR	$	28,873		$	-
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid for:
Interest	$	-		$	2,330
Income taxes	$	-		$	-
NON-CASH DISCLOSURE OF CASH FLOW INFORMATION:
Due to shareholder in connection with acquisition of Wonderful Gate	$	7,692		$	-
Debt forgiveness	$	16,869		$	-
Shares issued for acquisition of Top Point	$	10,195		$	-
Debt discount on convertible notes payable	$	-		$	31,151
Conversion of convertible notes payable to common stock	$	-		$	27,651
Note payable and accrued interest reclassified to convertible note	$	-		$	8,530
Debt and interest reclassified from non-related party to related party	$	-		$	26,878

Principles of Consolidation

The ~~accompanying~~consolidated ~~notes~~financial ~~are~~statements aninclude ~~integral~~the ~~part~~financial statements of ~~these~~Glorywin, ~~consolidated~~and ~~financial~~its ~~statements.~~wholly-owned subsidiaries. All significant intercompany balances and transactions have been eliminated on consolidation.

~~F-7~~The following table depicts the identity of our subsidiaries as of March 31, 2016:

~~Table of Contents~~None

~~GLORYWIN ENTERTAINMENT GROUP, INC. AND SUBSIDIARIES~~F-8

~~(FORMERLY~~Use ~~ZIPPY~~of ~~BAGS, INC.)~~Estimates

~~NOTES~~The TOpreparation ~~CONSOLIDATED~~of ~~FINANCIAL~~consolidated ~~STATEMENTS~~financial statements that conform with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company continually evaluates its estimates, including those related to bad debts, income taxes, and the valuation of equity transactions. The Company bases its estimates on historical experience and on various other assumptions that it believed 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. Any future changes to these estimates and assumptions could cause a material change to our reported amounts of revenues, expenses, assets and liabilities. Actual results may differ from these estimates under different assumptions or conditions.

~~Note~~Cash 1and –Cash ~~NATURE OF BUSINESS~~Equivalents

~~Glorywin~~We ~~Entertainment~~maintain ~~Group~~cash ~~Inc.~~balances ~~("Glorywin")~~in non-interest-bearing accounts, ~~formerly~~which ~~known~~do asnot ~~Zippy~~currently ~~Bags,~~exceed ~~Inc.,~~federally ~~was~~insured ~~incorporated~~limits. inFor the ~~state~~purpose of ~~Nevada~~the onstatements ~~August~~of 26cash flows, ~~2010~~all ~~("Inception").~~highly Itliquid ~~was~~investments with ~~initially~~an ~~formed~~original tomaturity ~~market~~of athree ~~snowboard~~months ~~carrying~~or ~~bag~~less ~~locally,~~are inconsidered ~~the Salt Lake City, Utah area~~ to ~~snowboard~~be ~~shops~~cash ~~and outdoor retailers~~equivalents.

OnAccounts ~~June~~Receivable 17, 2014, Janet Somsen, the original owner of Glorywin, entered into a security purchase agreement to sell 44.5% of Glorywin's outstanding shares, or 4,365,000 shares, of common stock, to Taipan Pearl Sdn Bhd and ~~Wenwei~~Allowance ~~Wu in exchange~~ for an aggregate purchase price of $189,004 in cash. At the closing of the transaction, Janet Somsen agreed that the previous officers would resign, and all the debts, consisting of $11,719 of taxes payable, $1,650 of accounts payable, and $3,500 of notes payable due to BK Consulting and Associates, P.C. ("BK Consulting"), would be repaid by Ms. Somsen. Glorywin is a shell company and has no operations.Doubtful Accounts

OnAccounts receivable are presented net of an allowance for doubtful accounts. Management of the ~~same~~Company ~~day,~~makes ~~Glorywin~~judgments ~~entered~~as ~~into~~to its ability to collect outstanding receivables and provides allowances for the portion of receivables when collection becomes doubtful. Provisions are made based upon a ~~share~~specific ~~transfer~~review ~~agreement~~of ~~with~~all ~~Top~~significant ~~Point~~outstanding invoices. ~~Limited~~For ~~("Top~~those ~~Point")~~invoices not specifically reviewed, aprovisions ~~company~~are ~~incorporated~~provided inat ~~Samoa~~different onrates, ~~April~~based 9upon the age of the receivables. In determining these percentages, ~~2014~~management analyzes its historical collection experience and current economic trends. ~~Pursuant~~ If the historical data the Company uses to calculate the ~~agreement,~~allowance ~~Glorywin~~for ~~issued~~doubtful ~~10,195,294~~accounts ~~shares~~does ofnot ~~common~~reflect ~~stock~~the future ability to ~~Wenwei~~collect Wuoutstanding receivables, additional ~~Taipan~~provisions ~~Pearl~~for ~~Sdn~~doubtful ~~Bhd,~~accounts ~~Boom~~may ~~Siong~~be ~~Lee~~needed and ~~Zhen~~the ~~Long~~future Horesults toof ~~acquire~~operations ~~1,000~~could ~~common~~be ~~shares~~materially ~~(100%)~~affected. As of ~~Top~~March 31, ~~Point.~~2016 ~~Top~~and ~~Point~~2015, isthe Company did not establish, based on a ~~shell~~review ~~company~~of ~~and~~outstanding ~~has~~balances, noan ~~operations~~allowance for doubtful accounts.

~~Simultaneously,~~Income Glorywin paid Macanese Pataca ("MOP") 60,000 (approximately $7,692) to acquire Wonderful Gate Strategy Company Limited ("Wonderful Gate"), a company incorporated on March 11, 2009 in Macau, China and had no operation prior to the acquisition, from Carmen Lum. Ms. Lum was later appointed as Chief Financial Officer of Glorywin and its subsidiaries, (collectively, the "Company", "us"). Since then, Wonderful Gate has been engaged in service of introducing sub-junkets and information technology infrastructure to land-based casinos and receiving an agreed percentage of total bets as revenue. The Company has introduced 25 sub-junkets to three land-based casinos in Cambodia to date, and the Company itself does not hold licence to operate casinos/junket or to conduct gaming promotion business in any country.Taxes

~~The~~Deferred ~~acquisitions~~tax ~~were~~assets ~~accounted~~and ~~for~~liabilities asare ~~acquisitions~~recognized for bythe ~~entities~~future ~~under~~tax ~~common~~consequences ~~control~~attributable ~~due~~ to differences between the ~~fact~~financial ~~that~~statement ~~each~~carrying ~~company~~amounts ~~was~~of existing assets and ~~continued~~liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to beapply ~~held~~to bytaxable income in the ~~Company~~years ~~and~~in ~~its~~which ~~affiliates~~those temporary differences are expected to be recovered or settled. AsA ~~such~~valuation allowance is provided for significant deferred tax assets when it is more likely than not, that such asset will not be recovered through future operations. Current income taxes are provided for in accordance with the ~~transaction~~laws ~~was~~and ~~recorded~~regulations onapplicable to the ~~purchase~~Company ~~method~~as ofenacted ~~accounting~~by atthe ~~historical~~relevant ~~amounts~~tax authorities.

~~After~~Fair ~~the~~value ~~above transactions, Taipan Pearl Sdn Bhd owns 56.00% interest~~ of ~~the~~Financial ~~Company and became the biggest shareholder of the Company.~~Instruments

OnFair ~~October~~value ~~30,~~is ~~2014,~~the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the ~~Company~~measurement ~~changed~~date. ~~its~~When determining ~~name~~the fair value measurements for assets and liabilities required or permitted to ~~Glorywin~~be ~~Entertainment~~recorded ~~Group~~at fair value, ~~Inc~~the Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability.

~~Note~~Authoritative 2literature –provides ~~SIGNIFICANT~~a ~~ACCOUNTING~~fair ~~POLICIES~~value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument's categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement as follows:

~~Basis~~Level of1 ~~Presentation~~- Inputs are unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.

We prepared the consolidated financial statements in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") and pursuant to the U.S. Securities and Exchange Commission ("SEC") rules. We included all adjustments that are necessary for the fair presentation of our financial position, results of operations, and cash flows for the periods presented.F-9

WeLevel ~~have~~2 ~~defined~~- ~~various~~Inputs ~~periods~~include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are ~~covered~~not inactive, inputs ~~this~~other ~~report~~than asquoted ~~follows:~~prices that are observable for the asset or liability (e.g., interest rates, yield curves, etc.), and inputs that are derived principally from or corroborated by observable market data by correlation or other means (market corroborated inputs).

Level 3 - ~~"fiscal~~Unobservable ~~year~~inputs ~~2013"—April~~that 1,reflect ~~2013~~our assumptions ~~through~~about ~~March~~the ~~31,~~assumptions ~~2014~~that market participants would use in pricing the asset or liability.

-The ~~"fiscal~~Company's ~~year~~financial ~~2014"—April~~instruments 1,consist ~~2014~~principally of ~~through~~cash, ~~March~~accounts 31receivable, ~~2015~~accrued liability and other payables. The carrying amounts of such financial instruments in the accompanying balance sheets approximate their fair values due to their relatively short-term nature.

FTransactions involving related parties cannot be presumed to be carried out on an arm's-8length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated.

~~Table~~It is not, however, practical to determine the fair value of ~~Contents~~other payables to related parties due to their related party nature.

~~Principles~~Foreign ofCurrency ~~Consolidation~~Translation

The accompanying consolidated financial statements are ~~include~~presented in United States dollars ("USD"). The functional currency of Wonderful Gate located in Macau is Hong Kong Dollars ("HKD"), and the ~~financial~~functional ~~statements~~currency of Glorywin and Top Point is the USD. For the entities whose functional currencies are the HKD, results of operations and ~~its~~cash ~~wholly-owned subsidiaries~~flows are translated at average exchange rates during the period, assets and liabilities are translated at the unified exchange rate at the end of the period, and equity is translated at historical exchange rates. ~~All~~As ~~significant~~a ~~intercompany~~result, ~~balances~~amounts relating to assets and ~~transactions~~liabilities ~~have~~reported ~~been~~on ~~eliminated~~the statements of cash flows may not necessarily agree with the changes in the corresponding balances on ~~consolidation~~the balance sheets. Translation adjustments resulting from the process of translating the local currency financial statements into USD are included in determining comprehensive income. A summary of the conversion rates for the periods presented is as follows:

The following table depicts the identity of our subsidiaries as of March 31, 2015:

	March 31, 2016	March 31, 2015
Period end (HKD: USD exchange rate)	7.7645	7.7545

Average fiscal year (HKD: USD exchange rate)	7.7638	7.7538

Name	Date and Domicile of Incorporation	Registered Capital			Effective Ownership		Principal Activities
Top Point Limited	April 9, 2014 Samoa		$	50,000		100%	Shell company
Wonderful Gate Strategy Company Limited	March 11, 2009 Macau, China	MOP30,000				100%	Service provider of introducing sub-junkets and information technology infrastructure to land-based casinos

Revenue Recognition

~~Use~~Since Wonderful Gate was acquired, the Company has been engaged in service of ~~Estimates~~introducing of sub-junkets and information technology (IT) company to land-based casinos and receiving an agreed percentage of total bets as revenue. For sub-junkets introduction service and IT infrastructure introduction service performed, the Company charge s 0.2% and 0.05%, respectively, of total bets played by players introduced by sub-junkets from the three casinos located in Cambodia.

~~The~~At ~~preparation of consolidated financial statements that conform with U.S. GAAP requires management to make estimates and assumptions that affect~~ the ~~reported~~end ~~amounts~~ of ~~assets~~each ~~and liabilities~~month, ~~and~~ the ~~disclosure~~IT ofcompany ~~contingent~~introduced by ~~assets~~the ~~and~~Company ~~liabilities~~generates ata ~~the~~bet ~~date~~statement of the ~~consolidated~~three ~~financial~~casinos ~~statements,~~where ~~and~~all the ~~reported~~playing ~~amounts~~information ofis ~~revenues~~presented, and ~~expenses~~that ~~during~~lays the ~~reporting~~ground for ~~period.~~revenue ~~Actual results could differ from those estimates~~calculation. ~~The~~After ~~Company~~both ~~continually evaluates its estimates, including those related to bad debts, income taxes, and~~ the ~~valuation of equity transactions. The~~ Company ~~bases its estimates on historical experience~~ and onthe ~~various~~casinos ~~other~~agree ~~assumptions~~with ~~that it believed to be reasonable under~~ the ~~circumstances,~~information ~~the results~~ of ~~which form~~ the ~~basis~~bet ~~for~~statement, ~~making~~settlement ~~judgments~~is ~~about~~prepared by the ~~carrying~~casinos ~~values of assets~~ and ~~liabilities~~the ~~that~~Company ~~are~~usually ~~not~~gets ~~readily~~paid ~~apparent~~on ~~from~~the ~~other~~7th ~~sources. Any future changes to these estimates and assumptions could cause a material change to our reported amounts~~ of ~~revenues,~~the ~~expenses,~~following ~~assets and liabilities~~month. ~~Actual results may differ from these estimates under different assumptions or conditions.~~

~~Cash~~As all of the Company's revenues were derived from three casinos located in Cambodia, its revenues and ~~Cash~~accounts ~~Equivalents~~receivable are subject to concentrations of credit risk. If any of the casinos has operating difficulties and fails to make payment in time, the Company's cash flow would be suffered. Besides, the paying ability of the casinos is also dependent on the political, economic and legal environment in Cambodia. The Company has not experienced any losses in such accounts, however, no guarantee of future in-time payment can be made.

~~We maintain cash balances in non~~F-interest-bearing accounts, which do not currently exceed federally insured limits. For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents.10

~~Accounts~~Basic ~~Receivable~~ and ~~Allowance~~Diluted ~~for~~Earnings ~~Doubtful~~(Deficit) ~~Accounts~~per Share

~~Accounts~~ASC ~~receivable~~260 ~~are~~"Earnings ~~presented~~per ~~net~~Share," requires dual presentation of anbasic ~~allowance~~and ~~for~~diluted ~~doubtful~~earnings ~~accounts.~~(deficit) ~~Management~~per share ("EPS") with a reconciliation of the ~~Company~~numerator ~~makes~~and ~~judgments~~denominator of asthe tobasic ~~its~~EPS ~~ability~~computation to ~~collect~~the ~~outstanding~~numerator ~~receivables~~ and ~~provides~~denominator ~~allowances~~of ~~for~~ the ~~portion~~diluted ofEPS ~~receivables~~computation. ~~when~~Basic ~~collection~~EPS ~~becomes~~excludes ~~doubtful~~dilution. ~~Provisions~~Diluted ~~are~~EPS reflects ~~made~~the ~~based~~potential ~~upon~~dilution athat ~~specific~~could ~~review~~occur ofif ~~all~~securities ~~significant~~or ~~outstanding~~other ~~invoices.~~contracts ~~For~~to ~~those~~issue ~~invoices~~common ~~not~~stock ~~specifically~~were ~~reviewed,~~exercised ~~provisions~~or ~~are~~converted ~~provided~~into common atstock ~~different~~or ~~rates,~~resulted ~~based~~in ~~upon~~the issuance of common stock that then shared in the ~~age~~earnings (deficit) of the ~~receivables~~entity. InBasic ~~determining~~net ~~these~~income ~~percentages,~~(loss) per ~~management~~share ~~analyzes~~is ~~its~~computed ~~historical~~by ~~collection~~dividing ~~experience~~net ~~and~~income ~~current~~(loss) ~~economic~~available ~~trends.~~to Ifcommon shareholders by the ~~historical~~weighted ~~data~~average ~~the~~number ~~Company~~of ~~uses~~shares toof ~~calculate~~common stock outstanding during the ~~allowance~~period. ~~for~~Diluted ~~doubtful~~income ~~accounts~~(loss) ~~does~~per ~~not~~share ~~reflect~~is computed by dividing net income by the ~~future~~weighted ~~ability~~average tonumber of ~~collect~~shares ~~outstanding~~of ~~receivables~~common stock, ~~additional~~common ~~provisions~~stock ~~for~~equivalents ~~doubtful~~and ~~accounts~~potentially ~~may~~dilutive besecurities ~~needed~~outstanding ~~and~~during ~~the~~each ~~future~~period. ~~results~~Potentially dilutive common shares consist of ~~operations~~common ~~could~~shares beissuable ~~materially~~upon ~~affected.~~the Asconfirmation of ~~March~~subscriptions ~~31,~~for ~~2015~~shares and ~~2014,~~common stock options (using the treasury ~~Company~~stock ~~did~~method). ~~not~~For ~~establish,~~the ~~based~~periods onpresented, athere ~~review~~were ofno outstanding ~~balances,~~potential ancommon ~~allowance~~stock ~~for~~equivalents ~~doubtful~~and ~~accounts~~therefore basic and diluted earnings per share result in the same figure.

FStock-9Based Compensation

~~Table~~The Company accounts for stock based compensation issued to employees in accordance with ASC 718 "Stock Compensation". ASC 718 requires companies to recognize an expense in the statement of ~~Contents~~income at the grant date of stock options and other equity based compensation issued to employees. The Company accounts for non-employee share-based awards in accordance with ASC 505-50 "Equity-based payments to nonemployees".

~~Income~~Reverse ~~Taxes~~Stock Split

~~Deferred~~All ~~tax~~preferred ~~assets~~ and ~~liabilities~~common ~~are~~share ~~recognized for the future tax consequences attributable to differences between the financial statement carrying~~ amounts of(except ~~existing~~par ~~assets~~value and ~~liabilities~~par ~~and~~value per ~~their~~share ~~respective~~amounts) ~~tax~~have ~~bases.~~been ~~Deferred~~retroactively ~~tax~~restated ~~assets and liabilities are measured using enacted tax rates expected~~ to ~~apply~~reflect ~~to taxable income in~~ the ~~years~~Company's inone ~~which those temporary differences are expected to be recovered or settled. A valuation allowance is provided~~ thousand-for-one ~~significant~~reverse ~~deferred~~capital ~~tax~~stock ~~assets~~split ~~when~~effective August it19, ~~is more likely than not~~2013, ~~that~~as ~~such~~described ~~asset will not be recovered through future operations. Current income taxes are provided for~~ in ~~accordance with the laws and regulations applicable to the Company as enacted by the relevant tax authorities~~Note 6.

~~Fair~~Related ~~value~~Party ~~of Financial Instruments~~Transactions

~~Fair~~A ~~value~~related party is ~~the~~generally ~~price~~defined ~~that~~as ~~would~~(i) beany person ~~received~~that ~~from~~holds ~~selling~~10% anor ~~asset~~more orof ~~paid~~the toCompany's ~~transfer~~securities aincluding ~~liability~~such inperson's animmediate ~~orderly~~families, ~~transaction~~(ii) ~~between~~the ~~market~~Company's ~~participants~~management, at(iii) someone ~~the~~that ~~measurement~~directly ~~date.~~or ~~When~~indirectly ~~determining~~controls, ~~the~~is ~~fair~~controlled ~~value~~by ~~measurements~~or ~~for~~is ~~assets~~under ~~and~~common ~~liabilities~~control ~~required~~with orthe ~~permitted~~Company, toor be(iv) ~~recorded~~anyone atwho ~~fair~~can ~~value,~~significantly influence the ~~Company~~financial ~~considers~~and ~~the~~operating ~~principal~~decisions orof ~~most~~the ~~advantageous~~Company. ~~market~~A intransaction ~~which~~is itconsidered ~~would~~to ~~transact~~be ~~and~~a itrelated ~~considers~~party ~~assumptions~~transaction ~~that~~when ~~market~~there is ~~participants~~a ~~would~~transfer ~~use~~of ~~when~~resources ~~pricing~~or ~~the~~obligations ~~asset~~between orrelated ~~liability~~parties.

~~Authoritative~~Note ~~literature~~3 ~~provides~~- aRECENTLY ~~fair~~ISSUED ~~value~~ACCOUNTING hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument's categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement as follows:PRONOUNCEMENTS

~~Level~~In 1April 2014, the FASB issued ASU 2014-08, ~~Inputs~~"Presentation of ~~are~~Financial ~~unadjusted~~Statements ~~quoted~~(Topic ~~prices~~205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity". The amendments in ~~active~~the ~~markets~~ASU change the criteria for ~~identical~~reporting ~~assets~~discontinued oroperations ~~liabilities~~while enhancing disclosures in this area. It also addresses sources of confusion and inconsistent application related to financial reporting of discontinued operations guidance in U.S. GAAP. Under the new guidance, only disposals representing a strategic shift in operations should be presented as discontinued operations. In addition, the new guidance requires expanded disclosures about discontinued operations that will provide financial statement users with more information about the assets, liabilities, income, and expenses of discontinued operations. The amendments in the ASU are effective in the first quarter of 2015 for public organizations with calendar year ends. Early adoption is permitted. The Company ~~has~~does not expect the ~~ability~~adoption to ~~access~~have ata ~~the~~significant ~~measurement~~impact ~~date~~on its consolidated financial statements.

~~Level~~In 2May 2014, the FASB issued ASU 2014-09, ~~Inputs~~"Revenue from ~~include~~contracts ~~quoted~~with ~~prices~~Customers (Topic 606)". This ASU affects any entity that either enters into contracts with customers to transfer goods or services or enters into contracts for ~~similar~~the transfer of non-financial assets. ~~and~~This ~~liabilities~~ASU will supersede the revenue recognition requirements in ~~active~~Topic ~~markets~~605, ~~quoted~~Revenue ~~prices~~Recognition, ~~for~~and ~~identical~~most orindustry-specific ~~similar~~guidance. ~~assets~~The orASU ~~liabilities~~also insupersedes ~~markets~~some ~~that~~cost ~~are~~guidance ~~not~~included ~~active~~in Subtopic 605-35, ~~inputs~~Revenue ~~other~~Recognition-Construction-Type ~~than~~and ~~quoted~~Production-Type ~~prices~~Contracts. The core principle of the guidance is that ~~are~~an ~~observable~~entity ~~for~~should recognize revenue to depict the ~~asset~~transfer of promised goods or ~~liability~~services (eto customers in an amount that reflects the consideration to which the entity expects to be entitled in exchanged for those goods or services.~~g.,~~ ~~interest~~The ~~rates,~~standard ~~yield~~is ~~curves~~effective for annual reporting periods beginning after December 15, ~~etc.)~~2016, ~~and~~including ~~inputs~~interim periods within that ~~are~~reporting ~~derived~~period. ~~principally~~The ~~from~~Company oris ~~corroborated~~currently byin ~~observable~~the ~~market~~process ~~data~~of byevaluating the ~~correlation~~impact orof ~~other~~the ~~means~~adoption ~~(market~~on ~~corroborated~~its ~~inputs)~~consolidated financial statements.

~~Level 3~~ F- ~~Unobservable inputs that reflect our assumptions about the assumptions that market participants would use in pricing the asset or liability.~~11

~~The~~In ~~Company's~~June ~~financial~~2014, ~~instruments~~the ~~consist~~FASB ~~principally~~issued ofASU ~~cash~~2014-10, ~~accounts~~"Development Stage ~~receivable,~~Entities ~~accrued~~(Topic ~~liability~~915): ~~and~~Elimination ~~other~~of ~~payables~~Certain Financial Reporting Requirements". The ~~carrying~~amendments ~~amounts~~in ofthis ~~such~~Update remove all incremental financial ~~instruments~~reporting inrequirements from U.S. GAAP for development stage entities, thereby improving financial reporting by eliminating the cost ~~accompanying~~and ~~balance~~complexity ~~sheets~~associated ~~approximate~~with ~~their~~providing ~~fair~~that ~~values~~information. ~~due~~The Company has elected to ~~their~~early ~~relatively~~adopt ~~short-term~~this ~~nature~~ASU by removing the inception to date information and all references to development stage.

~~Transactions~~Note 4 ~~involving~~– ~~related~~ACCOUNTS parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated.RECEIVABLE

ItManagement isof ~~not,~~the ~~however,~~Company ~~practical~~makes judgments as to its ~~determine~~ability to collect outstanding receivables and provides allowances for the ~~fair~~portion ~~value~~of receivables when collection becomes doubtful, in our case, when the payment of ~~other~~the ~~payables~~current tomonth ~~related~~is ~~parties~~not ~~due~~settled toby ~~their~~the ~~related~~7th ~~party~~of ~~nature~~the following month. As of March 31, 2016, no postponement on payment of revenue incurred.

~~F-10~~Accounts receivable consists of the following:

Table of Contents

	As of March 31, 2016		As of March 31, 2015
Introduction of IT company	$	–	$	92,641
Introduction of sub - junkets		–		370,564
Total	$	–	$	463,205

~~Foreign~~As ~~Currency~~of ~~Translation~~March 31, 2016 and 2015, there was no allowance for doubtful accounts provided.

~~The~~Note ~~accompanying~~5 ~~consolidated~~– ~~financial~~INCOME statements are presented in United States dollars ("USD"). The functional currency of Wonderful Gate located in Macau is Hong Kong Dollars ("HKD"), and the functional currency of Glorywin and Top Point is the USD. For the entities whose functional currencies are the HKD, results of operations and cash flows are translated at average exchange rates during the period, assets and liabilities are translated at the unified exchange rate at the end of the period, and equity is translated at historical exchange rates. As a result, amounts relating to assets and liabilities reported on the statements of cash flows may not necessarily agree with the changes in the corresponding balances on the balance sheets. Translation adjustments resulting from the process of translating the local currency financial statements into USD are included in determining comprehensive income. A summary of the conversion rates for the periods presented is as follows:TAXES

	March 31, 2015	March 31, 2014
Period end (HKD: USD exchange rate)	7.7545	7.7570
Average fiscal year (HKD: USD exchange rate)	7.7538	7.7571

Wonderful Gate, the operating entity of the Company, is located in Macau, China. Income received in Macau is taxable under Macau's Complementary Tax provisions, irrespective of the beneficiary being an individual or a corporation, its particular line of business, its nationality or domiciliation, without prejudice to the particular deductions and allowances each taxpayer enjoys. Companies are required to declare their annual profit and such profit is subject to Complementary Tax. If dividend is declared, taxable profit is based on taxable profit (after dividends have been paid). Law No.5/2015 (the 2015 Budget Law) extends the exempted portion of income to MOP600, 000 and determines that the excess of taxable income be taxed at the relevant brackets (0% from MOP0 to MOP600, 000 and 12% on the excess). These measures implemented through the 2015 Budget Law are extraordinary and there can be no assurances that the exemption limit will increase, decrease or stay at its present level. These rates apply to the declared taxable profit (gross income less allowable deductions) from all income generating sources, except professional tax and property income, taxed separately under different regulations. The provision for income taxes as of March 31, 2015 and 2014 was $344,002 and $nil, respectively.

~~Revenue~~The ~~Recognition~~Company's subsidiary, Top Point, is incorporated in Samoa, and is subject to company tax at a tax rate of 27%. No provision for income taxes in Samoa has been made as the Company had no Samoa taxable income as of March 31, 2016.

~~Since~~Glorywin ~~Wonderful~~is ~~Gate~~incorporated ~~was~~in ~~acquired,~~ the ~~Company~~State ~~has been engaged in service~~ of ~~introducing of sub-junkets~~ Nevada and ~~information~~is ~~technology~~subject ~~(IT)~~to the ~~company~~United toStates ~~land-based~~federal ~~casinos~~income ~~and~~tax ~~receiving~~at an ~~agreed~~effective ~~percentage~~tax rate of ~~total bets as revenue. For sub-junkets introduction service and IT infrastructure introduction service performed, the Company charges 0.2~~34% ~~and 0~~.~~05%, respectively, of total bets played by players introduced by sub-junkets from the three casinos located in Cambodia.~~

AtIncome ~~the~~taxes ~~end~~are ofcalculated ~~each~~on ~~month,~~a ~~the~~separate ITentity basis. ~~company~~Deferred ~~introduced~~income bytaxes reflect the ~~Company~~net ~~generates~~tax aeffects ~~bet statement~~ of ~~the~~temporary ~~three~~differences ~~casinos~~between ~~where all~~ the ~~playing~~carrying ~~information~~amounts isof ~~presented,~~assets and ~~that lays the ground~~ liabilities for ~~revenue~~financial ~~calculation.~~reporting ~~After~~purposes ~~both the Company~~ and the ~~casinos~~amounts ~~agree~~used ~~with~~for ~~the~~income ~~information~~tax ofpurposes. ~~the~~The ~~bet~~provisions ~~statement,~~for ~~settlement~~income istaxes ~~prepared~~for by the ~~casinos~~years ~~and~~ended ~~the~~March 31, ~~Company~~2016 ~~usually~~and ~~gets~~2015, ~~paid~~respectively, onare ~~the~~summarized ~~7th~~as ~~of the following month.~~follows:

As all of the Company's revenues were derived from three casinos located in Cambodia, its revenues and accounts receivable are subject to concentrations of credit risk. If any of the casinos has operating difficulties and fails to make payment in time, the Company's cash flow would be suffered. Besides, the paying ability of the casinos is also dependent on the political, economic and legal environment in Cambodia. The Company has not experienced any losses in such accounts, however, no guarantee of future in-time payment can be made.

	Years ended March 31,
	2016		2015
Current taxes		–		344,002
Deferred taxes		–		–
Total		–		344,002

~~Basic and Diluted Earnings (Deficit) per Share~~F-12

~~ASC~~The ~~260~~table ~~"Earnings~~below ~~per~~summarizes ~~Share," requires dual presentation of basic and diluted earnings (deficit) per share ("EPS") with a reconciliation of~~ the ~~numerator~~difference ~~and denominator of~~ between the ~~basic EPS computation to the numerator and denominator of the diluted EPS computation~~U. ~~Basic EPS excludes dilution~~S. ~~Diluted~~statutory ~~EPS~~federal ~~reflects~~tax ~~the~~rate potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings (deficit) of the entity. Basic net income (loss) per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of shares of common stock outstanding during the period. Diluted income (loss) per share is computed by dividing net income by the weighted average number of shares of common stock, common stock equivalents and ~~potentially dilutive securities outstanding during each period. Potentially dilutive common shares consist of common shares issuable upon~~ the ~~confirmation~~Company's ofeffective ~~subscriptions~~tax rate for ~~shares and common stock options (using~~ the ~~treasury~~years ~~stock~~ended ~~method).~~March ~~For the periods presented~~31, ~~there~~2015 ~~were no outstanding potential common stock equivalents~~ and ~~therefore basic and diluted earnings per share result in the same figure.~~2014:

F-11

	Years ended March 31,
	2016			2015
U.S. federal income tax rate		34%			34%
Foreign income not recognized in the U.S.		(34%	)		(34%	)
Macau Complementary tax		12%			12
Effect of income tax difference under different tax jurisdictions		3%			3
Total effective income tax rate		15%			15

~~Table~~The principal components of ~~Contents~~the deferred income tax assets as of March 31, 2015 and 2014 are as follows:

Stock-Based Compensation

	March 31, 2016	March 31, 2015
Current deferred income tax assets	–	–
Less: valuation allowance, current portion	–	–
Total	–	–

~~The~~For ~~Company~~the ~~accounts~~years ~~for~~ended ~~stock~~March ~~based~~31, ~~compensation~~2016 ~~issued~~and to2015, ~~employees~~respectively, the inCompany ~~accordance~~produced ~~with~~net ~~ASC~~operating ~~718~~income ~~"Stock~~(loss) ~~Compensation".~~before ~~ASC~~provision ~~718~~for ~~requires~~income ~~companies~~taxes toof ~~recognize~~$1,666,134 anand ~~expense~~$(59,311), inrespectively. Based on the ~~statement~~available ofobjective ~~income~~evidence, atincluding the ~~grant~~Company's ~~date~~history of ~~stock~~its ~~options~~loss, ~~and~~management ~~other~~believed ~~equity~~it ~~based~~is ~~compensation~~more ~~issued~~likely tothan ~~employees~~not that future net deferred tax asset would not be fully realizable. ~~The~~Accordingly, the Company ~~accounts~~provided for ~~non-employee~~a ~~share-based~~full ~~awards~~valuation inallowance ~~accordance~~against ~~with~~its ~~ASC~~net deferred ~~505-50~~tax ~~"Equity-based~~asset ~~payments~~at toMarch ~~nonemployees"~~31, 2015. No deferred tax assets or liabilities existed as of March 31, 2016.

~~Reverse~~The ~~Stock~~Company ~~Split~~applied the provisions of ASC 740-10-50, "Accounting for Uncertainty in Income Taxes", which provides clarification related to the process associated with accounting for uncertain tax positions recognized in our financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Company's liability for income taxes. Any such adjustment could be material to the Company's results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. As of March 31, 2015, the Company had no uncertain tax positions, and will continue to evaluate for uncertain positions in the future.

~~All~~Note ~~preferred~~6 ~~and~~- ~~common share amounts (except par value and par value per share amounts) have been retroactively restated to reflect the Company~~STOCKHOLDERS's ~~one thousand-for-one reverse capital stock split effective August 19, 2013, as described in Note 6.~~EQUITY

~~Related Party Transactions~~Stock-splits

AOn ~~related~~August ~~party~~19, is2013, ~~generally~~the ~~defined~~Company's asboard ~~(i)~~of ~~any~~directors and ~~person~~shareholders ~~that~~approved ~~holds~~a ~~10%~~one orthousand-for-one ~~more~~reverse stock split of the Company's ~~securities~~common ~~including~~stock. ~~such~~On ~~person's~~November ~~immediate~~7, ~~families~~2013, ~~(ii)~~ the Company's ~~management,~~issued 336 ~~(iii)~~shares ~~someone~~of ~~that~~common ~~directly~~stock oras ~~indirectly~~fractional ~~controls,~~shares isfrom ~~controlled by or is under common control with~~ the ~~Company~~August 19, or2013 ~~(iv)~~reverse ~~anyone~~stock ~~who~~split. ~~can~~All ~~significantly~~reference ~~influence~~to ~~the~~share ~~financial~~ and ~~operating~~per ~~decisions~~share ofamounts in the ~~Company.~~consolidated Afinancial ~~transaction~~statement isand ~~considered~~accompanying notes to bethe aconsolidated ~~related~~financial ~~party~~statements ~~transaction~~have ~~when~~been ~~there~~retroactively isrestated to areflect ~~transfer~~the ofone ~~resources~~thousand-for-one orreverse ~~obligations~~stock ~~between~~split, ~~related~~unless ~~parties~~otherwise noted.

~~Note~~Shares ~~3 - RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS~~Issued

InOn ~~April~~November ~~2014~~7, ~~the FASB issued ASU 2014-08~~2013, "Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity". The amendments in the ~~ASU~~Company ~~change~~issued ~~the~~336 ~~criteria for reporting discontinued operations while enhancing disclosures in this area. It also addresses sources~~ shares of ~~confusion~~common ~~and~~stock inconsistent application related to financial reporting of discontinued operations guidance in U.S. GAAP. Under the new guidance, only disposals representing a strategic shift in operations should be presented as ~~discontinued~~fractional ~~operations.~~shares Infrom ~~addition,~~ the ~~new~~August ~~guidance requires expanded disclosures about discontinued operations that will provide financial statement users with more information about the assets~~19, ~~liabilities,~~2013 ~~income,~~reverse ~~and~~stock ~~expenses of discontinued operations~~split. The amendments in the ASU are effective in the first quarter of 2015 for public organizations with calendar year ends. Early adoption is permitted. The Company does not expect the adoption to have a significant impact on its consolidated financial statements.

InOn ~~May~~March ~~2014~~7, ~~the FASB issued ASU~~ 2014~~-09~~, ~~"Revenue~~Janet ~~from~~Somsen, ~~contracts~~elected ~~with Customers (Topic 606)". This ASU affects any entity that either enters into contracts with customers~~ to ~~transfer~~convert convertible ~~goods~~notes orin ~~services or enters into contracts for~~ the ~~transfer~~amount of ~~non-financial assets. This ASU will supersede the revenue recognition requirements in Topic 605~~$8,530 ~~Revenue~~into ~~Recognition~~4, ~~and most industry-specific guidance. The ASU also supersedes some cost guidance included in Subtopic 605-35~~265,000 ~~Revenue~~shares ~~Recognition-Construction-Type and Production-Type Contracts. The core principle~~ of ~~the~~common guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchanged for those goods or servicesstock. The standard is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. The Company is currently in the process of evaluating the impact of the adoption on its consolidated financial statements.

InOn ~~June~~March ~~2014~~26, ~~the FASB issued ASU~~ 2014~~-10~~, ~~"Development~~third ~~Stage~~party ~~Entities~~note ~~(Topic~~holders 915): Elimination of Certain Financial Reporting Requirements". The amendments in this Update remove all incremental financial reporting requirements from U.S. GAAP for development stage entities, thereby improving financial reporting by eliminating the cost and complexity associated with providing that information. The Company has elected to ~~early~~convert ~~adopt~~convertible ~~this~~notes ~~ASU~~in ~~by removing~~ the ~~inception~~amount toof ~~date~~$9,759 ~~information~~into ~~and~~4,879,500 ~~all~~shares ~~references~~of tocommon ~~development stage~~stock.

~~F-12~~On March 26, 2014, BK Consulting elected to convert convertible notes in the amount of $8,415 at a conversion price of $2 per share into 4,208 shares of common stock and convertible notes in the amount of $947 at a conversion price of $0.002 into 473,500 shares of common stock.

~~Table of Contents~~F-13

~~Note 4~~On –June ~~ACCOUNTS~~17, ~~RECEIVABLE~~2014, the Company issued 10,195,294 restricted shares to Taipan Pearl Sdn Bhd, Wenwei Wu, Boom Siong Lee and Zhen Long Ho as consideration for 1,000 shares of Top Point. The shares were booked at par value issuance cost with a decrease to additional paid-in capital of $10,195 due to treatment requirements for stock granted for an acquisition of an entity under common control. The transaction was accounted for as an acquisition of entity under common control which requires booking the transaction at historical cost.

~~Management~~On ofNovember 18, 2014, the Company ~~makes~~issued ~~judgments~~600,000 restricted asshares to Taipan Pearl Sdn Bhd, its ~~ability~~major shareholder, 100,000 shares to ~~collect~~Eng ~~outstanding~~Wah ~~receivables~~Kung, its Chief Executive Officer, and ~~provides~~100,000 shares ~~allowances~~to its public relationship company as consideration for ~~the~~their ~~portion~~services ofprovided. The ~~receivables~~total ~~when~~fair ~~collection~~value ~~becomes~~of ~~doubtful,~~the incommon ~~our~~stock was ~~case~~$1,600,000 ~~when~~based on the ~~payment~~closing price of the ~~current~~Company's ~~month~~common isstock ~~not~~on ~~settled by~~ the ~~7th~~date of grant and the ~~following~~ ~~month.~~expense Aswas ofincluded in general and administrative expenses for the year ended March 31, 2015,. noThe ~~postponement~~restriction onperiod ~~payment~~is ofone ~~revenue~~year ~~incurred~~from the grant date.

~~Accounts~~Debt ~~receivable~~forgiveness ~~consists~~by ofrelated ~~the following:~~party

	As of March 31, 2015		As of March 31, 2014
Introduction of IT company	$	92,641	$	-
Introduction of sub - junkets		370,564		-
Total	$	463,205	$	-

On June 17, 2014, Janet Somsen paid and released the Company of $16,869 of outstanding liabilities. Due to related party relationship, the transaction was accounted for as contributed capital.

AsNote of7 ~~March~~– ~~31,~~RELATED ~~2015~~PARTY ~~and 2014, there was no allowance for doubtful accounts provided.~~TRANSACTIONS

~~Note~~The 5Company's –officers, ~~INCOME~~directors ~~TAXES~~and related parties, from time to time, provided advances to the Company for working capital purpose. These advances are short-term in nature, unsecured and payable on demand. The due to related parties amount on March 31, 2015 and 2014 was as follows:

Name of related parties

Relationship with the Company

Interests of borrowing

March 31, 2016

March 31, 2015

Wenwei W u

Shareholder of 14% of the Company's interest

–

347,177

BK Consulting

Former majority shareholder

–

Total

–

347,177

The ~~Company's~~balance ~~subsidiary,~~of ~~Top Point~~$347,177 ison ~~incorporated~~March ~~in Samoa~~31, ~~and~~2015 isincluded ~~subject~~$7,692 tothat ~~company~~was paid by ~~tax~~Weiwei atWu ~~a tax rate of 27%. No provision~~ for ~~income~~acquisition ~~taxes in Samoa has been made as the Company had no Samoa taxable income as~~ of ~~March~~Wonderful ~~31, 2015~~Gate.

~~Glorywin~~On isFebruary ~~incorporated~~17, 2014, the Company exchanged a note payable to Janet Somsen in the ~~State~~amount of ~~Nevada~~$6,876 and isaccrued ~~subject~~interest to of $1,654 for a convertible promissory note in the ~~United~~amount ~~States~~of $8,530. ~~federal~~On ~~income~~March ~~tax~~7, at2014, anJanet ~~effective~~Somsen, ~~tax~~elected ~~rate~~to convert convertible notes in the amount of ~~34%~~$8,530 into 4,265,000 shares of common stock. The convertible note conversion was done within the conversion term. No gain (loss) was recorded for this conversion. Also see Note 8.

~~Income~~On ~~taxes~~June ~~are~~17, ~~calculated~~2014, onJanet aSomsen, ~~separate~~the ~~entity~~Glorywin's ~~basis.~~original ~~Deferred~~owner, ~~income~~sold 4,365,000 ~~taxes~~shares ~~reflect~~to Taipan Pearl Sdn Bhd and Wenwei Wu. As part of the ~~net~~security ~~tax~~purchase ~~effects~~agreement, all the debts of ~~temporary~~the ~~differences~~Glorywin ~~between~~as of the ~~carrying~~transaction ~~amounts~~date, including $11,719 of ~~assets~~taxes payable, $1,650 of accounts payable, and ~~liabilities~~$3,500 ~~for~~of ~~financial~~notes ~~reporting~~payable ~~purposes~~due ~~and~~to ~~the~~BK ~~amounts~~Consulting, would ~~used~~be ~~for~~repaid ~~income~~by ~~tax~~Ms. ~~purposes~~Somsen. ~~The~~On ~~provisions~~the ~~for~~same ~~income~~day, ~~taxes~~Glorywin issued 10,195,294 restricted shares to Wenwei Wu, Taipan Pearl Sdn Bhd, Boom Siong Lee and Zhen Long Ho for their interest in the ~~years~~1,000 ~~ended~~shares ~~March~~of 31Top Point. Simultaneously, ~~2015~~Glorywin ~~and~~paid ~~2014~~MOP60,000 ~~respectively~~(approximately $7,692) ~~are~~to ~~summarized~~acquire Wonderful Gate from Carmen Lum, who was later appointed as ~~follows:~~Chief Financial Officer of the Company. Also see Note 1.

~~F-13~~On November 18, 2014, the Company issued 600,000 restricted shares of common stock to Taipan Pearl Sdn Bhd and 100,000 restricted shares of common stock to Eng Wah Kung, the Company's Chief Executive Officer, as consideration for their services provided. The total fair value of the common stock was $1,400,000 based on the closing price of the Company's common stock on the date of grant.

~~Table of Contents~~F-14

	Years ended March 31,
	2015		2014
Current taxes		344,002		-
Deferred taxes		-		-
Total		344,002		-

On October 22, 2014, the Company orally entered into a conditional sale agreement ("Conditional Sale Agreement"), which was later put into a written form on January 19, 2015, with Taipan Pearl Sdn Bhd, shareholder of 56.00% of the Company's interest. Pursuant to the Conditional Sale Agreement, the Company shall pay a total price of $2,000,000 to acquire Gwin Company Limited ("Target Company", or "Gwin"), which is solely owned by Mr Sing Hong Ting, the 100% beneficial owner of Taipan Pearl Sdn Bhd. The sale would be completed under conditions that the Target Company becomes profitable within 12 months from the date of the Conditional Sale Agreement and that the Target Company maintains all necessary licenses to be operational. If the two conditions are not satisfied, the amount paid will be fully refunded. On February 18, 2015, the Company signed a supplementary agreement to the Conditional Sale Agreement ("Supplementary Agreement") with Taipan Pearl Sdn Bhd, pursuant to which, another $2,000,000 would be paid by the Company for acquisition of the Target Company. The incremental $2,000,000 would be used in renovating and operating of the Target Company. As of March 31, 2015, the Company paid a total of $3,180,425 and additional 463,286 as of the filing date. Since both the Conditional Sale Agreement and Supplementary Agreement are signed between entities under common control, the transaction was recorded as a distribution to shareholder with the payment is reflected as a reduction of shareholders' equity (additional paid-in capital).

~~The~~Also ~~table~~see ~~below~~debts ~~summarizes~~with ~~the~~related ~~difference~~parties ~~between~~in ~~the~~Note U8.~~S. statutory federal tax rate and the Company's effective tax rate for the years ended March 31, 2015 and 2014:~~

	Years ended March 31,
	2015			2014
U.S. federal income tax rate		34	%		34	%
Foreign income not recognized in the U.S.		(34	%)		(34	%)
Macau Complementary tax		12	%		-
Effect of income tax difference under different tax jurisdictions		9	%		-
Total effective income tax rate		21	%		-

Note 8 - DEBT

~~The~~Officer ~~principal components of the deferred income tax assets as of March 31, 2015 and 2014 are as follows:~~Note

	March 31, 2015		March 31, 2014
Current deferred income tax assets		-		19,879
Less: valuation allowance, current portion		-		(19,879	)
Total		-		-

From time to time, the Company's the original owner, Janet Somsen, advanced loans to the Company for operations at an 8% per annum interest date, due on demand. On February 17, 2014, the Company exchanged the outstanding principal of $6,876 and accrued interest of $1,654 for a convertible promissory note in the amount of $8,530. The convertible promissory note bears no interest and is convertible at the holders' discretion into common stock at a rate of $0.002. On March 7, 2014, Janet Somsen, elected to convert convertible notes in the amount of $8,530 into 4,265,000 shares of common stock.

~~For~~The ~~the~~Company ~~years~~recorded ~~ended~~interest ~~March~~expense ~~31,~~in ~~2015 and 2014, respectively,~~ the ~~Company produced net operating income (loss) before provision for income taxes~~ amount of $~~1,666,134~~487 ~~and~~for ~~$(59,311), respectively. Based on~~ the ~~available~~year ~~objective~~ended ~~evidence,~~March ~~including the Company's history of its loss~~31, ~~management~~2014 ~~believed~~related itto isthe ~~more~~officer ~~likely~~notes ~~than~~payable ~~not~~and ~~that~~included ~~future~~in ~~net~~interest ~~deferred~~expense ~~tax~~$32 ~~asset~~of ~~would~~imputed ~~not~~interest on ~~be fully realizable. Accordingly,~~ the ~~Company~~convertible ~~provided~~notes ~~for a full valuation allowance against its net deferred tax asset at March 31, 2014~~payable. ~~No deferred tax assets or liabilities existed as of March 31, 2015.~~

~~The~~BK ~~Company~~Consulting ~~applied~~Notes the provisions of ASC 740-10-50, "Accounting for Uncertainty in Income Taxes", which provides clarification related to the process associated with accounting for uncertain tax positions recognized in our financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Company's liability for income taxes. Any such adjustment could be material to the Company's results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. As of March 31, 2015, the Company had no uncertain tax positions, and will continue to evaluate for uncertain positions in the future.Payable

~~Note~~From 6time -to ~~STOCKHOLDERS'~~time ~~EQUITY~~the Company has received loans from BK Consulting to fund operations at an 8% per annum interest rate, due on demand. During the year ended March 31, 2014, the Company received proceeds in the amount of $1,419 and repaid $28,297 principal and $2,330 interest on notes payable to BK Consulting.

~~Stock-splits~~There was no principal balance due or accrued interest existed at March 31, 2014. The Company recorded interest expense in the amount of $1,234 for the year ended March 31, 2014 related to loans from BK Consulting.

OnConvertible August 19, 2013, the Company's board of directors and shareholders approved a one thousand-for-one reverse stock split of the Company's common stock. On November 7, 2013, the Company issued 336 shares of common stock as fractional shares from the August 19, 2013 reverse stock split. All reference to share and per share amounts in the consolidated financial statement and accompanying notes to the consolidated financial statements have been retroactively restated to reflect the one thousand-for-one reverse stock split, unless otherwise noted.Notes

F-During the year ended March 31, 2014, the Company issued convertible promissory notes for aggregate proceeds in the amount of $22,621, from BK Consulting. These loans are noninterest bearing and convertible at the holder discretion into common stock. Of the $22,621, $8,415 is convertible at a price of $2 per share, which was adjusted for the reverse stock split on August 19, 2013 and $14,206 is convertible at a price of $0.002 per share. The Company recorded $821 of imputed interest at a rate of 8% on these convertible notes during the year ended March 31, 2014. On March 26, 2014, BK Consulting, elected to convert $9,362 of convertible notes into 477,708 share of common stock. The convertible note conversions were done within the conversion term. No gain (loss) was recorded for these conversions.

~~Table~~On February 17, 2014, the Company exchanged a note payable to Janet Somsen in the amount of ~~Contents~~$6,876 and accrued interest of $1,654 for a convertible promissory note in the amount of $8,530. The convertible promissory note bears no interest and is convertible at the holders' discretion into common stock at a rate of $0.002. On March 7, 2014, Janet Somsen, elected to convert convertible notes in the amount of $8,530 into 4,265,000 shares of common stock. The Company recorded $32 of imputed interest at a rate of 8% on this convertible note during the year ended March 31, 2014. The convertible note conversion was done within the conversion term. No gain (loss) was recorded for this conversion.

~~Shares Issued~~F-15

On ~~November~~March 725, ~~2013~~2014, BK Consulting sold an aggregate of $9,759 in convertible notes to third party investors. On March 26, 2014, those note holders notified the Company ~~issued~~and ~~336~~elected to convert convertible notes in the amount of $9,759 into 4,879,500 shares of common stock. asThe ~~fractional~~Company ~~shares~~did ~~from~~not record any imputed interest on these third party convertible notes. The convertible note conversions were done within the ~~August~~conversion ~~19,~~term. ~~2013~~No ~~reverse~~gain ~~stock~~(loss) ~~split~~was recorded for these conversions.

OnAs of March 731, 2014, the balance due on convertible notes was $3,500. This balance was paid by Janet Somsen, ~~elected~~as part of the agreement to ~~convert~~sell ~~convertible~~Glorywin's ~~notes~~shares into ~~the~~Taipan ~~amount~~Pearl ofSdn ~~$8,530~~Bhd ~~into~~and Wenwei 4Wu on June 17,~~265~~ 2014,~~000~~ ~~shares~~also ofsee ~~common~~Note ~~stock~~1.

OnDiscounts ~~March~~on ~~26,~~Convertible ~~2014,~~Notes ~~third party note holders elected to convert convertible notes in the amount of $9,759 into 4,879,500 shares of common stock.~~Payable

OnThe ~~March~~Company ~~26,~~calculates ~~2014,~~any BKbeneficial ~~Consulting~~conversion feature ~~elected~~embedded toin ~~convert~~its convertible notes invia the ~~amount~~intrinsic ofvalue ~~$8,415~~method. atThe conversion feature was considered a discount to the notes, to the extent the aggregate value of the conversion ~~price~~feature did not exceed the face value of $2the ~~per~~notes. ~~share~~These ~~into~~discounts ~~4,208~~are ~~shares~~amortized to interest expense through earlier of ~~common~~the ~~stock~~term ~~and~~or ~~convertible~~conversion of the notes. inDuring the ~~amount~~year ofended ~~$947~~March at31, a2014, ~~conversion~~the ~~price~~Company recorded debt discounts in the amount of $031,151.~~002~~ ~~into~~During ~~473~~the year ended March 31,~~500~~ ~~shares~~2014, ofthe ~~common~~Company ~~stock~~amortized debt discounts to interest expense in the aggregate amount of $31,151.

OnNote 9 June 17, 2014, the Company issued 10,195,294 restricted shares to Taipan Pearl Sdn Bhd, Wenwei Wu, Boom Siong Lee and Zhen Long Ho as consideration for 1,000 shares of Top Point. The shares were booked at par value issuance cost with a decrease to additional paid-in ~~capital~~COMMITMENTS ofAND $10,195 due to treatment requirements for stock granted for an acquisition of an entity under common control. The transaction was accounted for as an acquisition of entity under common control which requires booking the transaction at historical cost.CONTINGENCIES

On ~~November~~May 1819, 2014, the Company ~~issued~~entered ~~600,000~~into ~~restricted~~an ~~shares~~agreement for tothe ~~Taipan~~lease ~~Pearl~~of ~~Sdn~~an ~~Bhd,~~office ~~its~~place ~~major~~in ~~shareholder,~~Macau ~~100,000~~for ~~shares~~monthly torental ~~Eng~~of ~~Wah Kung~~MOP10,000 ~~its~~(approximately ~~Chief Executive Officer~~$1,290). ~~and~~The ~~100,000~~original ~~shares~~lease toterm ~~its~~began ~~public~~on ~~relationship~~May 19, ~~company~~2014 asand ~~consideration~~expired ~~for~~on ~~their~~April ~~services~~18, ~~provided~~2015. ~~The~~ ~~total~~On ~~fair~~April ~~value~~19, ~~of the common stock was $1~~2015,~~600,000~~ ~~based on~~ the ~~closing price of the~~ Company's ~~common~~renewed ~~stock on~~ the ~~date~~agreement offor ~~grant~~another ~~and~~six ~~the~~months. ~~expense~~The ~~was~~monthly ~~included in general and administrative expenses~~ rental for the ~~year~~renewed ~~ended~~lease ~~March~~is 31MOP11,000, ~~2015~~or $1,419. The ~~restriction~~renewed ~~period~~lease iswill ~~one~~expire ~~year~~on ~~from~~November ~~the~~18, ~~grant date~~2015.

~~Debt~~On ~~forgiveness~~May by1, ~~related~~2014, ~~party~~the Company entered into an agreement for the lease of a staff dormitory in Macau for monthly rental of HKD8, 000 (approximately $1,032). The lease term began on May 1, 2014. The Company terminated the lease on January 31, 2015.

OnThe ~~June~~total ~~17,~~rent ~~2014,~~expenses ~~Janet~~for ~~Somsen~~years ~~paid~~ended ~~and~~March 31, ~~released~~2016 ~~the~~and ~~Company~~2015 ofwere $~~16,869~~0 ofand ~~outstanding liabilities. Due to related party relationship~~$26,273, ~~the transaction was accounted for as contributed capital~~respectively.

~~Note~~On 7March –31, ~~RELATED~~2015, ~~PARTY~~future ~~TRANSACTIONS~~annual lease payments due pursuant to operation leases amounts to the following:

~~The~~Fiscal ~~Company's~~Years ~~officers,~~Ended directors and related parties, from time to time, provided advances to the Company for working capital purpose. These advances are short-term in nature, unsecured and payable on demand. The due to related parties amount on March 31, ~~2015 and 2014 was as follows:~~

Name of related parties	Relationship with the Company		Interests of borrowing			March 31, 2015		March 31, 2014
2016		$	10,550
Wenwei Wu	Shareholder of 14% of the Company's interest			0	%	$	347,177	$	-
2017			–
BK Consulting	Former majority shareholder			8	%		-		3,500
2018			–
Total						$	347,177	$	3,500
2019			–
2020 and thereafter			–
Total		$	10,550

FNote 10 -15 SUBSEQUENT EVENTS

~~Table of Contents~~None.

~~The balance of $347,177 on March 31, 2015 included $7,692 that was paid by Weiwei Wu for acquisition of Wonderful Gate.~~F-16

On February 17, 2014, the Company exchanged a note payable to Janet Somsen in the amount of $6,876 and accrued interest of $1,654 for a convertible promissory note in the amount of $8,530. On March 7, 2014, Janet Somsen, elected to convert convertible notes in the amount of $8,530 into 4,265,000 shares of common stock. The convertible note conversion was done within the conversion term. No gain (loss) was recorded for this conversion. Also see Note 8.

On June 17, 2014, Janet Somsen, the Glorywin's original owner, sold 4,365,000 shares to Taipan Pearl Sdn Bhd and Wenwei Wu. As part of the security purchase agreement, all the debts of the Glorywin as of the transaction date, including $11,719 of taxes payable, $1,650 of accounts payable, and $3,500 of notes payable due to BK Consulting, would be repaid by Ms. Somsen. On the same day, Glorywin issued 10,195,294 restricted shares to Wenwei Wu, Taipan Pearl Sdn Bhd, Boom Siong Lee and Zhen Long Ho for their interest in the 1,000 shares of Top Point. Simultaneously, Glorywin paid MOP60,000 (approximately $7,692) to acquire Wonderful Gate from Carmen Lum, who was later appointed as Chief Financial Officer of the Company. Also see Note 1.

On November 18, 2014, the Company issued 600,000 restricted shares of common stock to Taipan Pearl Sdn Bhd and 100,000 restricted shares of common stock to Eng Wah Kung, the Company's Chief Executive Officer, as consideration for their services provided. The total fair value of the common stock was $1,400,000 based on the closing price of the Company's common stock on the date of grant.

Also see debts with related parties in Note 8.

Note 8 - DEBT

Officer Note

The Company recorded interest expense in the amount of $487 for the year ended March 31, 2014 related to the officer notes payable and included in interest expense $32 of imputed interest on the convertible notes payable.

BK Consulting Notes Payable

From time to time the Company has received loans from BK Consulting to fund operations at an 8% per annum interest rate, due on demand. During the year ended March 31, 2014, the Company received proceeds in the amount of $1,419 and repaid $28,297 principal and $2,330 interest on notes payable to BK Consulting.

There was no principal balance due or accrued interest existed at March 31, 2014. The Company recorded interest expense in the amount of $1,234 for the year ended March 31, 2014 related to loans from BK Consulting.

Convertible Notes

During the year ended March 31, 2014, the Company issued convertible promissory notes for aggregate proceeds in the amount of $22,621, from BK Consulting. These loans are noninterest bearing and convertible at the holder discretion into common stock. Of the $22,621, $8,415 is convertible at a price of $2 per share, which was adjusted for the reverse stock split on August 19, 2013 and $14,206 is convertible at a price of $0.002 per share. The Company recorded $821 of imputed interest at a rate of 8% on these convertible notes during the year ended March 31, 2014. On March 26, 2014, BK Consulting, elected to convert $9,362 of convertible notes into 477,708 share of common stock. The convertible note conversions were done within the conversion term. No gain (loss) was recorded for these conversions.

On February 17, 2014, the Company exchanged a note payable to Janet Somsen in the amount of $6,876 and accrued interest of $1,654 for a convertible promissory note in the amount of $8,530. The convertible promissory note bears no interest and is convertible at the holders' discretion into common stock at a rate of $0.002. On March 7, 2014, Janet Somsen, elected to convert convertible notes in the amount of $8,530 into 4,265,000 shares of common stock. The Company recorded $32 of imputed interest at a rate of 8% on this convertible note during the year ended March 31, 2014. The convertible note conversion was done within the conversion term. No gain (loss) was recorded for this conversion.

On March 25, 2014, BK Consulting sold an aggregate of $9,759 in convertible notes to third party investors. On March 26, 2014, those note holders notified the Company and elected to convert convertible notes in the amount of $9,759 into 4,879,500 shares of common stock. The Company did not record any imputed interest on these third party convertible notes. The convertible note conversions were done within the conversion term. No gain (loss) was recorded for these conversions.

As of March 31, 2014, the balance due on convertible notes was $3,500. This balance was paid by Janet Somsen as part of the agreement to sell Glorywin's shares to Taipan Pearl Sdn Bhd and Wenwei Wu on June 17, 2014, also see Note 1.

Discounts on Convertible Notes Payable

The Company calculates any beneficial conversion feature embedded in its convertible notes via the intrinsic value method. The conversion feature was considered a discount to the notes, to the extent the aggregate value of the conversion feature did not exceed the face value of the notes. These discounts are amortized to interest expense through earlier of the term or conversion of the notes. During the year ended March 31, 2014, the Company recorded debt discounts in the amount of $31,151. During the year ended March 31, 2014, the Company amortized debt discounts to interest expense in the aggregate amount of $31,151.

F-16

Note 9 - COMMITMENTS AND CONTINGENCIES

On May 19, 2014, the Company entered into an agreement for the lease of an office place in Macau for monthly rental of MOP10,000 (approximately $1,290). The original lease term began on May 19, 2014 and expired on April 18, 2015. On April 19, 2015, the Company renewed the agreement for another six months. The monthly rental for the renewed lease is MOP11,000, or $1,419. The renewed lease will expire on November 18, 2015.

On May 1, 2014, the Company entered into an agreement for the lease of a staff dormitory in Macau for monthly rental of HKD8, 000 (approximately $1,032). The lease term began on May 1, 2014. The Company terminated the lease on January 31, 2015.

The total rent expenses for years ended March 31, 2015 and 2014 were $26,273 and $0, respectively.

On March 31, 2015, future annual lease payments due pursuant to operation leases amounts to the following:

Fiscal Years Ended March 31,

2016	$	10,550
2017		-
2018		-
2019		-
2020 and thereafter		-
Total	$	10,550

Note 10 - SUBSEQUENT EVENTS

On July 1, 2015, the Company issued a total of 100,000 restricted shares of the Company's common shares valued at $2.25 per share to Mr. Muhammad Shahrezza Chong as compensation for his service to the Company as Director of Public Relationships.

F-17

Filing Compare · GLORYWIN ENTERTAINMENT GROUP, INC.