UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K

[X] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE

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

	For the fiscal year ended December 31, 2014

	OR

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

	For the transition period from ______________ to ______________

~~SECURITIES~~Commission ~~EXCHANGE~~file ~~ACT~~number ~~OF 1934~~000-54731

~~For~~CHINA ~~the~~GREENSTAR ~~fiscal year ended: May 31, 2014~~CORPORATION

OR(Exact name of registrant as specified in its charter)

[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE

Delaware		27-5213322
(State or other jurisdiction of incorporation or organization)		(IRS. Employer Identification No.)

~~SECURITIES~~Suite ~~EXCHANGE~~B, ~~ACT~~16/F., OFRitz ~~1934~~Plaza,

~~Commission~~122 ~~File~~Austin ~~Number: 000 - 54731~~Road

~~Stark~~Tsim ~~Beneficial~~Sha Tsui, ~~Inc.~~Kowloon, Hong Kong

(~~Name~~Address of ~~Small~~principal ~~Business~~executive ~~Issuer~~offices, inincluding zip ~~Its Charter~~code)

Delaware		27-5213322
(State or Other Jurisdiction of		(I.R.S. Employer
Incorporation or Organization)		Identification No.)

+852.9787.3883

~~330 Clematis~~(Registrant’s ~~Street,~~telephone ~~Suite 217 West Palm Beach~~number, FLincluding area ~~33401~~code)

~~(Address of~~Securities ~~Principal~~registered ~~Executive~~pursuant ~~Offices)~~to Section 12(~~Zip Code~~b) of the Act: None

~~Registrant’s~~Securities registered pursuant to Section ~~Telephone~~12(g) ~~Number~~of the Act: ~~800-341-2684~~Common Stock, $.001 par value

~~Securities~~Indicate by check mark if the registrant is ~~registered~~a ~~under~~well-known ~~Section~~seasoned 12issuer, ~~(b)~~as defined in Rule 405 of the ~~Exchange~~Securities Act:. ~~NONE~~Yes [ ] No [X]

~~Securities~~Indicate by check mark if the registrant is ~~registered~~not ~~under~~required to file reports pursuant to Section 1213 or Section 15(gd) of the ~~Exchange~~ Act:. Yes [ ] No [X]

~~Common~~Indicate by check mark whether the registrant ~~Stock~~(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities 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.~~001~~ ~~par~~Yes ~~value~~[X] No [ ]

~~(Title~~Indicate by check mark whether 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 ~~Class~~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 [X] No [ ]

Indicate by check mark if ~~the~~disclosure ~~registrant~~of isdelinquent filers apursuant ~~well~~to Item 405 of Regulation S-~~known~~K ~~seasoned~~(§229.405 ~~issuer~~of this chapter) is not contained herein, asand ~~defined~~will not be contained, to the best of registrant’s knowledge, in ~~rule~~definitive ~~405~~proxy or information statements incorporated by reference in Part III of ~~the~~this ~~Securities~~Form ~~Act.~~10-K ~~YES~~or any amendment to this Form 10-K. [ ] ~~NO [X]~~

Indicate by check mark ifwhether the registrant is ~~not~~a ~~required~~large toaccelerated ~~file~~filer, ~~reports~~an ~~pursuant~~accelerated tofiler, ~~Section~~a 13non-accelerated filer, or ~~15(d)~~a small reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “small reporting company” in Rule 12b-2 of the Exchange Act. ~~[ ]~~

~~Indicate by~~Large ~~check~~accelerated ~~mark~~filer ~~whether~~[ ~~the~~] ~~registrant~~Accelerated ~~(1)~~filer ~~filed~~[ ~~all~~] ~~reports~~Non-accelerated ~~required~~filer to[ be] ~~filed~~Smaller byreporting ~~Section~~company 13[X] ~~or 15~~(d)Do ofnot ~~the~~check ~~Exchange~~if ~~Act~~a ~~during the~~smaller ~~past~~reporting ~~12 months (or for such shorter period that the Registrant was required to file such reports~~company) ~~and (2) has been subject to such filing requirements for the past 90 days. YES [X] NO [ ]~~

Indicate by check mark whether the registrant ~~has submitted electronically and posted on its corporate website, if any, every Interactive~~ ~~Date~~is ~~File~~a ~~required~~shell tocompany be(as ~~submitted~~defined ~~and~~in ~~posted pursuant to~~ Rule ~~405 of Regulation S~~12b-T2 ~~(§ 232.405~~ of ~~this chapter) during~~ the ~~preceding~~ ~~12 months (for such shorter period that the registrant was required to submit and post such files~~Act). ~~YES~~Yes [X ] NONo [ X]

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§ 229.405 of this chapter) is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. [X]

Indicate by checkmark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. [X] Smaller Reporting Company

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

State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant’s most recently completed second fiscal quarter. $2,617.93 (2,379,935 shares at $0.0011)

~~Note: If~~As aof ~~determination~~April as15, to2015, ~~whether~~there aare ~~particular person is an affiliate cannot be made without involving unreasonable effort and expense~~102,379,935 shares ~~the aggregate market value~~ of ~~the~~ common stock ~~held by non-affiliates may be calculated on the basis of assumptions reasonable under the circumstances, provided that the assumptions are set forth in this Form~~outstanding.

APPLICABLE ONLY TO REGISTRANTS INVOLVED IN BANKRUPTCY

PROCEEDINGS

DURING THE PRECEDING FIVE YEARS:

Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court. YES [ ] NO [ ]

APPLICABLE ONLY TO CORPORATE REGISTRANTS

Indicate the number of shares outstanding of each of the registrant’s classes of common stock, as of the latest practicable date. 2,379,935 shares as of September 10, 2014.

Documents Incorporated by Reference: None

List hereunder the following documents if incorporated by reference and the Part of the Form 10-K (e.g., Part I, Part II, etc.) into which the document is incorporated: (1) Any annual report to security holders; (2) Any proxy or information statement; and (3) Any prospectus filed pursuant to Rule 424(b) or (c) under the Securities Act of 1933. The listed documents should be clearly described for identification purposes (e.g., annual report to security holders for fiscal year ended December 24, 1980).

TABLE OF CONTENTS

		PAGE
			Page Number
PART I
Special Note Regarding Forward Looking Statements			3
Item 1. Business		3
PART I
Item 1A. Risk Factors		7
Item 1.	Business		3
Item 1B. Unresolved Staff Comments		12
Item 1A.	Risk Factors		8
Item 2. Properties		13
Item 1B.	Unresolved Staff Comments		20
Item 3. Legal Proceedings		13
Item 2.	Properties		20
Item 4. Mine Safety Disclosures		13
Item 3.	Legal Proceedings		20
PART II
Item 4.	Mine Safety Disclosures		20
Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities		13
PART II
Item 6. Selected Financial Data		15
Item 5.	Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities		20
Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations		15
Item 6.	Selected Financial Data		21
Item 8. Financial Statements and Supplementary Data		18
Item 7.	Management’s Discussion and Analysis of Financial Condition and Results of Operations		21
Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure		19
Item 7A.	Quantitative and Qualitative Disclosures about Market Risk		26
Item 9A. Controls and Procedures		19
Item 8.	Financial Statements and Supplementary Data		26
Item 9B. Other Information		20
Item 9.	Changes In and Disagreements With Accountants on Accounting and Financial Disclosure		26
PART III
Item 9A.	Controls and Procedures		26
Item 10. Directors, Executive Officers and Corporate Governance		20
Item 9B.	Other Information.		27
Item 11. Executive Compensation		21
PART III
Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters		22
Item 10.	Directors, Executive Officers and Corporate Governance		27
Item 13. Certain Relationships and Related Transactions and Director Independence.		22
Item 11.	Executive Compensation		28
Item 14. Principal Accounting Fees and Services		23
Item 12.	Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters		30
PART IV
Item 13.	Certain Relationships and Related Transactions, and Director Independence		31
Item 15. Exhibits, Financial Statements and Schedules		24
Item 14.	Principal Accounting Fees and Services		31
PART IV
Item 15.	Exhibits, Financial Statement Schedules		32
SIGNATURES			33

~~PART~~SPECIAL NOTE REGARDING IFORWARD LOOKING STATEMENTS

~~Item~~This Annual Report on 1Form 10-K contains forward-looking statements that involve assumptions, and describe our future plans, strategies, and expectations. Such ~~Business~~statements are generally identifiable by use of the words “may,” “will,” “should,” “expect,” “anticipate,” “estimate,” “believe,” “intend,” or “project” or the negative of these words of other variations on these words or comparable terminology. These statements are expressed in good faith and based upon a reasonable basis when made, but there can be no assurance that these expectations will be achieved or accomplished.

~~History~~Such forward-looking statements include statements regarding, among other things, (a) the potential markets for our products, our potential profitability, and cash flows (b) our growth strategies, (c) anticipated trends in our industry, (d) our future financing plans and (e) our anticipated needs for working capital. This information may involve known and unknown risks, uncertainties, and other factors that may cause our actual results, performance, or achievements to be materially different from the future results, performance, or achievements expressed or implied by any forward-looking statements. These statements may be found under “Item 1. Business” and “Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations,” as well as in this Annual Report on Form 10-K generally. Actual events or results may differ materially from those discussed in forward-looking statements as a result of various factors as described in this Annual Report on Form 10-K generally. In light of these risks and uncertainties, there can be no assurance that the forward-looking statements contained in this Annual Report on Form 10-K will in fact occur. In addition to the information expressly required to be included in this filing, we will provide such further material information, if any, as may be necessary to ensure that the required statements, in light of the circumstances under which they are made, are not misleading.

~~Stark~~Although forward-looking ~~Beneficial,~~statements ~~Inc.,~~in (this Annual Report on Form 10-K reflect the ~~“Company”~~good orfaith ~~“Stark~~judgment ~~Beneficial”)~~of our management, ~~was~~forward-looking ~~originally~~statements ~~incorporated~~are inherently onsubject ~~April~~to 20known and unknown risks, ~~1984~~business, economic and other risks and uncertainties that may cause actual results to be materially different from those discussed in ~~the~~these ~~state~~forward-looking ofstatements. ~~Oregon~~Readers asare ~~Brandenfels~~urged ~~Industries~~not to place undue reliance on these forward-looking statements, ~~Inc.~~which ~~for~~speak only as of the ~~purpose~~date of ~~manufacturing~~this ~~and~~Annual ~~marketing~~Report ~~wooden~~on ~~cutting~~Form ~~blocks,~~10-K. ~~spice~~We assume no obligation ~~grinders~~to ~~and~~update ~~related~~any ~~products.~~forward-looking Atstatements in order to reflect any event or circumstance that may arise after the ~~time~~date of ~~formation~~this ~~the~~report, other ~~Company~~than ~~was~~as ~~authorized~~may tobe ~~issue~~required ~~5,000,000~~by ~~common~~applicable ~~shares,~~law $0or regulation.~~001~~ ~~par~~Readers are urged to carefully review and consider the various ~~value.~~disclosures ~~The~~made ~~Company~~by ~~increased~~us ~~its~~in ~~authorized~~our ~~capital~~reports ~~stock~~filed with the Securities and Exchange Commission which attempt to 10advise interested parties of the risks and factors that may affect our business,~~000~~ financial condition,~~000~~ ~~shares~~results of $operation and cash flows.~~001~~ ~~par~~If ~~value~~one ~~common~~or ~~stock~~more of onthese ~~June~~risks 29or uncertainties materialize, ~~1984~~or if the underlying assumptions prove incorrect, our actual results may vary materially from those expected or projected.

~~Effective July~~In ~~19,~~this ~~1988,~~Form ~~the Company changed its name to FAFC, Inc. and increased its authorized capital stock to 50,000,000 shares of common stock, no par value and~~ 10-K,~~000,000~~ ~~shares of blank check preferred stock, no par value. On October 18, 1988 the Company changed~~references ~~its name~~ to ~~Weatherbilt~~“we,” ~~Inc.~~“our,” ~~but on March 9~~“us,” ~~1989~~or itthe ~~changed it back to FAFC, Inc. The~~ “Company” ~~continued~~refer ~~as FAFC, Inc. until August 23, 1994 when it changed its name~~ to ~~First~~China ~~August~~Greenstar ~~Financial~~ Corporation. ~~On February 20, 1996 the Company changed its name~~(formerly toStark ~~Mortgage Bankers Service Corp~~Beneficial, NAInc. ~~On April 26~~), ~~1996~~a ~~the~~Delaware ~~Company~~company ~~changed~~and its ~~name~~consolidated ~~to Harcourt-Symes, Ltd~~subsidiaries.

~~On June~~ITEM ~~4, 1997, Harcourt Symes, Ltd was incorporated in Nevada for the purpose of merging with Harcourt-Symes, Ltd~~1., the Oregon Corporation so as to effect a re-domicile to Nevada. The Delaware Corporation was authorized to issue 50,000,000 shares of $.001 par value common stock and 10,000,000 shares of $.001 par value preferred stock. On June 5, 1997 both Harcourt Symes, Ltd the Oregon corporation and Harcourt Symes, Ltd the Nevada corporation signed and filed Articles of Merger with their respective states, pursuant to which the Oregon Corporation’s shareholders received one share of new (Nevada) common stock for every one share of old (Oregon) common stock they owned. All outstanding shares of the Oregon Corporation’s common stock were effectively purchased by the new Nevada Corporation, effectively merging the Oregon Corporation into the Nevada Corporation, and making the Nevada Corporation the surviving entity.BUSINESS

~~On or~~Share near that time the Company’s common stock began trading on the over the counter bulletin under the symbol “HSYM”. On or near January 23, 1995, the Company filed a Form 10 Registration Statement and became subject to the reporting requirements of the Securities Exchange Act of 1934, as amended (“Exchange Act”). On or near October 17, 1996 the Company de-registered its securities and ceased to be subject to the Exchange Act reporting requirements. In late 1999, concurrently with the enactment of the requirement that over the counter bulletin board entities be reporting, the Company ceased being quoted on the over the counter bulletin board and began being quoted on the pinksheets.

On ~~June~~December 1615, ~~1997~~2014 (the “Closing Date”), Stark Beneficial, Inc. (“Stark”) entered into a Share Exchange Agreement (the ~~Company~~“Exchange ~~changed~~Agreement”), ~~its~~with ~~name~~(i) China Greenstar Holdings Limited (“Greenstar Holdings”), a company organized under the laws of British Virgin Islands, (ii) Greenstar Holdings shareholders, Forever Prosperous Holdings (China) Limited, a British Virgin Islands company (“Forever Prosperous”), Pride Sun Limited, a British Virgin Islands company (“Pride Sun“) and New Empire Ventures Limited, a British Virgin Islands company, (collectively, “Greenstar Holdings’ Shareholders”), who together owned shares constituting 100% of the issued and outstanding ordinary shares of Greenstar Holdings ( “Greenstar Holdings’ Shares”) and (iii) Michael Anthony, the principal stockholder of Stark (the “Stark Shareholder”). Pursuant to ~~Nordic~~the ~~American~~terms of the Exchange Agreement, ~~Inc~~Greenstar Holdings Shareholders transferred all of the Greenstar Holdings Shares in exchange for the issuance of 102,100,000 shares of Stark’s common stock (the “Share Exchange”). As a result of the Share Exchange, Stark became a public company in development stage in the People’s Republic of China (the “PRC”) engaged in distributing and reselling a fuel additive and cleaner called “Greencare Product” in PRC.

In 2006, the state of Nevada administratively dissolved the Company for the failure to file its annual report and pay the associated franchise taxes. Other than its current business plan to merge with or acquire an operating business, as more fully described in this section under “Current Business Plan,” Stark Beneficial has not conducted any business operations since approximately February 2006.3

~~Effective December~~Immediately ~~31,~~prior ~~2007,~~to the Share ~~Company~~Exchange, ~~approved~~Stark cancelled and ~~authorized~~retired a2,100,000 ~~plan~~shares of ~~quasi~~its ~~reorganization~~issued and ~~restatement~~outstanding ofcommon ~~accounts~~stock toand ~~eliminate~~5,000,000 shares of its preferred stock (the ~~accumulated~~“Cancelled ~~deficit~~Shares”), reducing its issued and ~~related~~outstanding ~~capital~~shares ~~accounts~~to on279,935 ~~the~~shares ~~Company’s~~of ~~balance~~common stock. ~~sheet~~A cash amount of $134,645.61 ~~The~~was ~~Company~~paid ~~concluded~~to ~~its~~Michael ~~period~~Anthony, Stark’s former majority shareholder and owner of the Cancelled ~~reorganization~~Shares, ~~after~~as ~~reaching~~consideration afor ~~settlement~~cancelling ~~agreement~~the ~~with~~Cancelled ~~all~~Shares ofin ~~its~~connection ~~significant~~with ~~creditors~~the Share Exchange. ~~The~~In ~~Company~~addition, asa ~~approved~~cash ~~by its Board~~amount of ~~Directors~~$215,354.39 ~~elected~~was paid to ~~state~~Stark’s ~~its~~existing ~~May~~creditors ~~31,~~reducing ~~2008,~~its ~~balance~~liabilities ~~sheet~~at asclosing aof ~~“quasi~~the ~~reorganization”,~~Share ~~pursuant~~Exchange to ~~ARB 43~~$0. ~~These~~As ~~rules~~a ~~require~~result of the ~~revaluation~~cancellation of ~~all~~the ~~assets~~Cancelled Shares and ~~liabilities~~the toShare ~~their~~Exchange, ~~current~~Stark ~~values~~had ~~through~~102,379,935 ashares ~~current~~of ~~charge~~common tostock ~~earnings~~ issued and outstanding following the ~~elimination~~ ofShare ~~any~~Exchange. ~~deficit~~On inJanuary ~~retained~~6, ~~earnings~~2015, bythe ~~charging~~Company filed ~~paid-in~~a ~~capital.~~Certificate ~~From~~of ~~June~~Ownership 1,and ~~2008~~Merger ~~forward,~~with the ~~Company~~Secretary ~~has~~of ~~recorded~~State of the State of Delaware, whereby the ~~net~~Company ~~income~~changed ~~(and~~its ~~net~~name ~~losses)~~from toStark ~~deficit~~Beneficial, ~~accumulated~~Inc. ~~since~~to ~~quasi~~China ~~reorganization~~Greenstar Corporation.

~~On September~~Business 24, 2007, in its Order Appointing Century Capital Partners, LLC as Custodian of Nordic America, Inc., Pursuant to NRS 78.347 the Eighth District Court, Clark County, Nevada entered an Order granting the custodianship of the Company to Century Capital Partners, LLC. The material terms of the transaction confirmed by the Clark County Court generally authorize Century Capital Partners, LLC to appoint new officers and new members to the Company’s board of directors and to take any and all actions on behalf of the Company permitted by Nevada Statutes Section 78.347.Overview

~~The~~We currently distribute ~~actions~~and ~~authorized~~resell ~~under~~a ~~NRS~~fuel 78additive and cleaner called “Greencare Product” in China.~~347~~ ~~include:~~Our Greencare Product is added to gasoline in order to improve fuel quality by suppressing or cleaning sediments in the fuel. Our Greencare Product improves overall engine performance, maximizes fuel burning efficiency, enhances the power of an engine and provides for cleaner emissions.

~~- To~~Corporate ~~settle the affairs, collect the outstanding debts, sell and convey the property, real and personal,~~Structure

~~- To~~Our ~~demand,~~current ~~sue~~corporate ~~for,~~structure ~~collect,~~is ~~receive~~set ~~and take into his or their possession all the goods and chattels, rights and credits, moneys~~forth ~~and effects, brands and tenements, books, papers, choses in action, bills, notes and property, of every description of the corporation,~~below:

- To institute suits at law or in equity for the recovery of any estate, property, damages or demands existing in favor of the corporation and,4

~~- To~~Company ~~exercise the rights and authority of a Board of Directors and Officers in accordance with state law, the articles and bylaws.~~Background

3We are incorporated in the State of Delaware. Until we consummated on a Share Exchange on December 15, 2014, we were a shell company that had no or nominal operations and either no or nominal assets. Our wholly owned subsidiary, Greenstar Holdings was incorporated in the British Virgin Islands on July 29, 2014. Greenstar Holdings is the parent holding company of Greenstar Group (HK) Limited (“Greenstar HK”), a Hong Kong company, which was established on October 25, 2013 and Greenstar HK is the parent company of Shenzhen Greenstar Technology Co., Ltd. (“Greenstar Technology”), a wholly foreign-owned enterprise established in the People’s Republic of China. We will operate our business in China through Greenstar Technology.

~~Mr. Michael~~Market ~~Anthony is the sole member of Century Capital Partners.~~Overview

InThe gasoline industry ~~accordance~~in ~~with~~China ~~the~~is ~~Order,~~predominately ~~Mr.~~controlled ~~Anthony~~by ~~appointed~~two ~~himself~~large asstate ~~sole~~owned ~~interim~~enterprises: ~~Director~~Sinopec and ~~President,~~China ~~Secretary~~National ~~and~~Petroleum ~~Treasurer~~Corporation. ~~Mr.~~Most ~~Anthony~~crude ~~agreed~~oil in the PRC is poor quality and oil refineries leave much to ~~assist~~be ~~the~~desired. ~~Company~~The crude oil used in ~~its~~refineries ~~efforts~~in toEurope ~~reinstate~~and in the ~~Company~~United States is generally low in ~~good~~sulfur ~~standing~~content ~~with~~since the ~~State~~majority of ~~Nevada,~~it ~~conduct asset~~comes ~~and~~from ~~liability~~the ~~searches,~~North ~~retain~~Sea ~~legal~~and ~~counsel~~Texas ~~and~~where ~~accountants~~it ~~and~~is easy to process. Crude oil used in PRC refineries is generally ~~assist~~high in ~~performing~~sulfur content since it comes from the ~~duties~~Middle ~~and~~East ~~functions~~and ofdomestic oilfields. In addition, the ~~custodian.~~production ~~Mr.~~techniques ~~Anthony~~used ~~has~~in ~~also~~China ~~agreed~~is tobehind ~~advise~~that ~~the~~used ~~Company~~in asEurope toand ~~potential~~the ~~business~~United ~~combinations~~States. China ~~Mr.~~uses ~~Anthony~~a technique called catalytic cracking which produces an end product that is low in octane and ~~Stark~~high in sulfur content. ~~Beneficial~~In dothe ~~not~~Unites ~~have~~States, athere ~~written~~are ~~agreement.~~three ~~Under~~octane ~~Century~~grades ~~Capital~~of ~~Partner’s~~gasoline ~~receivership~~— 87, 89 and ~~using~~93. ~~its~~In ~~own funds~~China, ~~the~~there ~~Company reinstated~~are ~~its~~two ~~corporate~~octane ~~charter~~grades ~~and~~of gasoline ~~paid~~— ~~all~~93 ~~past~~and ~~due~~97. ~~franchise~~However, ~~taxes;~~because ~~paid~~the grades in the ~~outstanding~~two ~~debt~~countries ~~with~~are ~~the~~based ~~transfer~~on ~~agent;~~different environmental standards and ~~made~~are andefined ~~analysis~~according to different performance levels, the highest grade of gasoline in China is equivalent to the ~~Company~~lowest grade of gasoline in the United States (i.e., China’s ~~debts~~97 ~~and~~is ~~potential~~equal ~~for~~to ~~viability~~the asUnited aStates’ ~~merger candidate~~87).

InGasoline produced in China ~~exchange~~is ~~for~~lower ain ~~capital~~quality ~~investment~~than gasoline produced in Europe and the United States and is prone to the formation of $2sediment,~~500~~ byleading to ~~Century~~the ~~Capital~~deterioration ~~Partners~~of onengine orperformance ~~near~~and ~~October~~reduced ~~16,~~fuel ~~2007~~efficiency. Low quality gasoline is also an important contributor to ambient air pollution in Asia resulting in emissions of hazardous materials such as carbon monoxide, ~~Stark~~hydrocarbons ~~Beneficial~~and nitrogen oxide. A report issued in January, 2014 showed that all 74 of China’s major cities failed to meet the nation’s air ~~Century~~quality ~~Capital~~standards. ~~Partners~~On 2March 25,~~100~~ 2014,~~000~~ ~~shares~~the ofWorld Health Organization increased its ~~common~~estimate ~~stock~~for ~~representing~~the ~~approximately~~number ~~88%~~of premature deaths related to air pollution in China every year from the previous 3.2 million to 7 million. On the same day, the Ministry of ~~its~~Environmental Protection ~~common~~released ~~stock~~an ~~outstanding~~annual report on air quality. The document was the first national air quality report since China began monitoring PM 2.5 – inhalable matter less than 2.5 microns in diameter that ~~date~~can damage the lungs – in 74 major cities on January 1, 2013. The ~~funds~~average ~~were~~reading ~~used~~of toPM ~~pay~~2.5 ~~ongoing~~concentrations ~~administrative~~in ~~expenses,~~the ~~including~~cities ~~but~~was ~~not~~72 ~~limited~~micrograms ~~to,~~per ~~outstanding~~cubic ~~transfer~~meter, ~~agent~~almost twice ~~fees,~~as ~~state~~high ~~reinstatement~~as ~~and~~the ~~filing~~country’s ~~fees~~standard ~~and~~of ~~all~~35. ~~costs~~The ~~associated~~report ~~with~~confirmed ~~conducting~~at aleast ~~shareholders~~300 ~~meeting~~million Chinese people are breathing polluted air.

~~Following notice~~Over to the ~~shareholders,~~past ~~the~~two ~~Company~~decades China ~~conducted~~has anexperienced ~~annual~~enormous ~~shareholder~~economic development. China’s ~~meeting~~cities onwere ~~November~~filled ~~14,~~with ~~2007~~bicycles ~~for~~as ~~the~~recently ~~purpose~~as ofthe 1990s, ~~electing~~but ~~directors.~~thanks Atto the ~~meeting~~explosive growth of ~~shareholders~~the ~~Michael~~middle ~~Anthony~~class, ~~was~~the ~~elected~~Chinese ~~the~~now ~~sole~~own ~~director~~more bythan ~~those~~120 ~~shareholders~~million ~~that~~cars ~~attended either~~and inanother ~~person~~120 ormillion motor byvehicles ~~proxy.~~of ~~Immediately~~other ~~following~~kinds. ~~the~~Fuel ~~shareholder~~standards ~~meeting,~~have atnot akept ~~meeting~~pace. ofIn ~~the~~order ~~Board~~to ofreduce ~~Directors~~vehicle emissions, ~~Michael~~an ~~Anthony~~integrated approach ~~was~~is ~~appointed President~~required, ~~Secretary~~in which fuel additives and ~~Chief~~cleaners ~~Financial~~play ~~Officer~~a significant part.

OnAt an annual legislative ~~November~~meeting 27in March, ~~2007~~2014, Premier Li Keqiang said the ~~Company~~government ~~changed~~will ~~its~~make ~~name~~cleaning toup ~~Stark~~the ~~Beneficial,~~air ~~Inc~~a top priority. The ~~Company’s~~Chinese ~~name~~government has pledged to reduce significantly and even eliminate heavily polluted days by 2017. Most recently, in a historic climate change deal isentered ~~not~~into ~~meant~~in toNovember, be2014, ~~reflective~~President Barack Obama and President Xi Jinping announced that the United States and China will curb their greenhouse gas emissions over the next two decades. Under the agreement, the United States would cut its 2005 level of ~~any~~carbon ~~business~~emissions ~~plan~~by or26-28% ~~particular~~before ~~business~~the ~~industry~~year ~~but~~2025. ~~rather~~China iswould ~~thought~~peak its carbon emissions by ~~management~~2030 and will also aim to beget 20% ~~neutral~~of ~~and~~its ~~therefore~~energy ~~may~~from ~~assist~~zero-carbon emission sources by the same year. To positively affect world climate change, the Chinese government is trying to launch effective measures to move to cleaner sources of energy in order to mitigate the ~~Company~~release of harmful emissions. The issues mentioned above imply that China’s ~~current~~green ~~business~~energy ~~plan~~industry asshould ~~described~~experience ~~herein~~significant growth in the foreseeable future.

On October 26, 2007, Stark Beneficial, Inc. was incorporated in Delaware for the purpose of merging with Stark Beneficial, Inc., a Nevada Corporation so as to effect a re-domicile to Delaware. The Delaware Corporation was authorized to issue 250,000,000 shares of $.001 par value common stock and 2,000,000 shares of $.001 par value preferred stock.5

InGlobal demand is increasing ~~December~~for ~~2007,~~innovative ~~both~~environmental ~~Stark~~protection ~~Beneficial~~and ~~the~~energy ~~Nevada~~solutions ~~corporation~~for ~~and~~sustainable ~~Stark~~economic ~~Beneficial~~growth. ~~the~~Today, ~~Delaware~~China ~~corporation~~is ~~signed~~faced ~~and~~with ~~filed~~the ~~Articles~~growing challenge of ~~Merger~~reducing ~~with~~and ~~their~~controlling ~~respective~~air ~~states,~~pollution ~~pursuant~~emissions tothat ~~which~~present ~~the~~serious ~~Nevada~~health ~~Corporation’s~~risks ~~shareholders~~to ~~received~~its ~~one~~population ~~share~~and ofdamage ~~new~~the ~~(Delaware)~~environment. ~~common~~We ~~stock~~believe ~~for~~that ~~every~~our ~~one~~Greencare ~~share~~Product ofrepresents ~~old~~a ~~(Nevada)~~large-scale, ~~common~~environmentally ~~stock~~friendly ~~they~~and ~~owned.~~economically ~~All~~feasible form ~~outstanding~~for ~~shares~~improving ofenergy ~~the~~efficiency. ~~Nevada~~In ~~Corporation’s common~~our ~~stock~~opinion, ~~were~~our ~~effectively~~product ~~purchased~~is bycost ~~the~~competitive, ~~new~~reduces ~~Delaware~~pollution ~~Corporation,~~and ~~effectively~~greenhouse ~~merging~~gas ~~the~~emissions and ~~Nevada~~will ~~Corporation~~help ~~into~~make ~~the~~for ~~Delaware Corporation,~~a ~~and~~greener ~~making~~China ~~the~~and ~~Delaware~~better ~~Corporation~~world in the ~~surviving~~years ~~entity~~to come.

On December 7, 2007, the certificate of incorporation for the Delaware Corporation was amended to increase the authorized capital stock to 310,000,000 of which 300,000,000 shares are common stock, $.001 par value and 10,000,000 shares are preferred stock, $.001 par value. In addition, at the same time, the Company completed a 1:20 reverse split of its outstanding common stock.Products

~~On November~~We ~~20,~~distribute ~~2007,~~one ~~following~~fuel additive ~~the~~and ~~submittal~~cleaner ofcalled ~~reports~~Greencare byProduct. ~~Century~~Our ~~Capital~~fuel ~~Partners,~~additive ~~the~~is ~~Court~~used ~~discharged~~for ~~the~~high ~~receiver~~end ~~and~~automobiles. ~~returned the~~We ~~Company~~believe tothat ~~the~~our ~~control~~Greencare Product ofprovides ~~its~~the ~~Board~~following ~~of Directors.~~benefits:

~~In addition,~~Versatility: ~~during~~Our ~~the period from September 25, 2007 through May 31, 2014, Century Capital Partners loaned the Company $35,015.~~Greencare ~~These~~Product ~~funds~~can ~~are~~be ~~separate~~used ~~from~~directly ~~and in addition to the $2,500 capital contribution previously made~~ by ~~Century~~an ~~Capital~~automobile ~~Partners. Stark~~without ~~Beneficial~~any ~~used~~alteration ~~these funds~~ to ~~pay~~its ~~the costs and expenses necessary to revive the Company’s business and implement the Company’s business plan~~engine. ~~Such~~It ~~expenses~~can ~~include,~~be ~~without~~used ~~limitation,~~individually ~~fees to redomicile the Company to the state of Delaware; payment of state filing fees; transfer agent fees; calling~~ and ~~holding~~also with a ~~shareholder’s~~mixture ~~meeting;~~of ~~accounting~~any ~~and~~ratio ~~legal~~of ~~fees; and~~standard ~~costs~~gasoline ~~associated~~or ~~with~~ethanol ~~preparing and filing a Registration Statement, etc~~gasoline.

OnEnvironmental Friendliness: ~~May~~The ~~23,~~automobile ~~2012,~~discharge ~~the Company filed a Certificate~~ of ~~Amendment~~hazardous tomaterials ~~its~~such ~~Certificate~~as ofcarbon ~~Incorporation with the State of Delaware to increase the authorized preferred stock from 10~~monoxide,~~000,000~~ ~~shares~~hydrocarbons ~~to 20,000,000 shares~~ and tonitrogen ~~designate~~oxide ~~5,000,000~~can ~~shares~~be asmore ~~Series~~than ~~B Preferred~~40% ~~Stock.~~lower ~~The~~when ~~Series~~our BGreencare ~~Preferred~~Product ~~Stock~~is ~~entitles~~added ~~the holder thereof~~ to 10standard ~~votes~~gasoline ~~per~~or ~~share~~ethanol ongasoline. ~~all~~Our ~~matters~~product ~~submitted~~provides ~~to a vote of shareholders; is convertible into 10 shares of common stock per~~ one ~~share~~ of ~~Series B Preferred Stock; has equal dividend rights with~~ the ~~common stock;~~most ~~and has a $1.00 per share liquidation preference. On May 23, 2012 Corporate Services International, a company owned and~~effective ~~controlled~~ways ~~by our CEO, paid $10,000 to Stark Beneficial in a non-cash exchange~~ for ~~the~~cutting ~~5,000,000~~down ~~shares~~automobile ofdischarge ~~Series B Preferred Stock. This payment was made by an reduction of the Due to Related Party balance. Also on May 23~~pollution, ~~2012,~~which ~~Century Capital Partners transferred all of it share ownership~~ in ~~our~~turn ~~Company~~reduces tosmog ~~Corporate Services International. Our sole officer~~ and ~~director,~~improves ~~Michael Anthony, is~~ the ~~sole~~overall ~~owner~~quality ~~and officer and director~~ of ~~both~~the ~~Century Capital Partners and Corporate Services International~~environment.

High Octane Levels: The ~~Company’s~~octane ~~transfer~~levels ~~agent~~of our product are three to five units higher than standard gasoline. Our product is ~~Clear~~suitable ~~trust,~~for ~~LLC~~medium to high compression ratio engines and is designed to improve an engine’s explosion resistance.

Strong Propulsion: The ~~Company~~content ~~filed~~of aour ~~registration~~product ~~statement~~provides onfor ~~Form~~higher 10propulsion onforce ~~June~~when 5,compared ~~2012 which went effective on August 5, 2012 subjecting the Company~~ to ~~the~~similar ~~Exchange~~fuel ~~Act reporting requirements~~additives.

4Low Energy Consumption: Our product can reduce the energy consumption of vehicles by more than 5% when calculated on the basis of equivalent fuel consumption ratios.

~~Current~~Long Preservation Cycles: ~~Business~~Our ~~Plan~~product can be preserved for more than a year if the mixture with water does not exceed certain specifications and they are kept within normal temperature ranges. As a result, our product is excellent for transporting and selling over a long period of time.

Stark Beneficial is a shell company in that it has no or nominal operations and either no or nominal assets. At this time, Stark Beneficial’s purpose is to seek, investigate and, if such investigation warrants, acquire an interest in business opportunities presented to it by persons or firms who or which desire to seek the perceived advantages of an Exchange Act registered corporation. The Company will not restrict its search to any specific business, industry, or geographical location and the Company may participate in a business venture of virtually any kind or nature. This discussion of the proposed business is purposefully general and is not meant to be restrictive of the Company’s virtually unlimited discretion to search for and enter into potential business opportunities. Management anticipates that it may be able to participate in only one potential business venture because the Company has nominal assets and limited financial resources. This lack of diversification should be considered a substantial risk to shareholders of the Company because it will not permit the Company to offset potential losses from one venture against gains from another.Customers

~~Although there~~We isintend noto ~~guarantee~~target ~~that~~customers in a ~~merger~~variety ~~with~~of ~~a private~~markets, ~~operating~~such ~~business~~as ~~would~~individual ~~result~~automobile ~~in any benefit to our current or future shareholders~~owners, ~~the~~ ~~Company~~government ~~believes~~fleets ~~there~~and ~~exists~~gas astations. ~~potential~~Many ~~benefit~~different totypes ~~the shareholders from the consummation~~ of ~~such~~automobiles operators ain ~~merger~~China orhave ~~acquisition. For~~begun ~~example,~~to ~~our~~adopt ~~common~~fuel ~~stock~~additives ~~may~~in ~~become~~order ~~more attractive~~ to ~~the~~improve ~~financial~~overall ~~community,~~engine ~~resulting~~performance inand anmaximize ~~increased~~fuel ~~share price and/or~~efficiency. ~~greater~~In ~~liquidity. Moreover~~addition, ifan ~~all~~increasing amount of ~~the~~state ~~preconditions~~owned ofenterprises ~~Rule~~in ~~144~~China are ~~met,~~faced ~~including~~with ~~the~~environmental ~~introduction~~challenges ofand anare ~~operating~~under ~~business,~~regulatory ~~current~~directives ~~restricted~~and ~~shareholders~~political ~~may~~pressure ~~be able~~ to ~~utilize~~reduce ~~Rule 144 for the sale of their shares. Currently~~pollution, ~~Rule~~particularly ~~144 is not available~~ as ~~further~~part ~~described below in Risk Factors. There is no guarantee that any~~ of ~~these~~the ~~possible~~country’s ~~benefits~~overall ~~will~~expansion ~~come to fruition~~plans.

Negotiations with any merger candidate are expected to focus on the percentage of the Company which the target company shareholders would acquire in exchange for all of their shareholdings in the target company. Depending upon certain factors, such as the target company’s assets and liabilities, the Company’s current shareholders will most likely hold a substantially lesser percentage ownership interest in the Company following any merger or acquisition. The percentage ownership may be subject to significant reduction in the event the Company acquires an operating business with substantial assets. Any merger or acquisition effected by the Company can be expected to have a significant dilutive effect on the percentage of shares held by the Company’s then shareholders. Management does not expect to negotiate a cash payment in exchange for the outstanding shares held by non-affiliates.Suppliers

~~Management has~~We ~~substantial~~purchase ~~flexibility~~our infuel ~~identifying~~additive from ~~and selecting~~ a ~~prospective~~third ~~new~~party ~~business~~in ~~opportunity.~~the ~~Stark~~PRC ~~Beneficial~~and ~~would~~resell ~~not~~it ~~be obligated~~to ~~nor~~customers. ~~does~~We ~~management~~are ~~intend~~not todirectly ~~seek~~involved ~~pre-approval~~in bythe ~~our~~production ~~shareholders~~or ~~prior~~manufacturing toof ~~entering~~fuel additives ~~into~~and ~~a transaction~~cleaners.

Stark Beneficial may seek a business opportunity with entities which have recently commenced operations, or which wish to utilize the public marketplace in order to raise additional capital in order to expand into new products or markets, to develop a new product or service, or for other corporate purposes. Stark Beneficial may acquire assets and establish wholly owned subsidiaries in various businesses or acquire existing businesses as subsidiaries.Competition

~~Stark Beneficial intends to promote itself privately.~~ The ~~Company~~market ~~anticipates~~for ~~that~~fuel ~~the selection of a business opportunity in which~~additives toand ~~participate~~cleaners ~~will~~is behighly ~~complex and risky~~competitive. ~~Due~~Many toof ~~general~~the ~~economic~~producers ~~conditions, rapid technological advances being made in some industries~~ and ~~shortages~~sellers of ~~available~~gasoline ~~capital,~~and ~~management~~diesel ~~believes~~fuel ~~that~~additives ~~there~~ are ~~numerous~~large ~~firms~~entities that ~~seeking~~have ~~the~~significantly ~~perceived~~greater ~~benefits of~~resources athan ~~publicly~~we ~~registered corporation~~have. ~~Such~~We ~~perceived~~also ~~benefits~~compete ~~may~~with ~~include~~suppliers ~~facilitating~~of orother ~~improving~~alternative ~~the~~vehicle ~~terms~~fuels, ~~on which additional~~including ~~equity financing may be sought~~ethanol, ~~providing~~biodiesel ~~liquidity~~and ~~for~~hydrogen ~~incentive stock options or similar benefits to key employees~~fuels, ~~providing liquidity~~as ~~(subject~~well toas ~~restrictions~~providers of ~~applicable~~hybrid ~~statutes), for all shareholders,~~ and ~~other~~electric ~~factors~~vehicles.

Stark Beneficial has, and will continue to have, little or no capital with which to provide the owners of business opportunities with any significant cash or other assets. At year end May 31, 2013 and 2014 Stark Beneficial had a cash balance of $0 and $0, respectively. Management believes the Company will be able to offer owners of acquisition candidates the opportunity to acquire a controlling ownership interest in a publicly registered company without incurring the cost and time required to conduct an initial public offering. The owners of the business opportunities will, however, incur significant legal and accounting costs in connection with the acquisition of a business opportunity, including the costs of preparing Form 8K’s, 10K’s, 10Q’s and agreements and related reports and documents. The Securities Exchange Act of 1934 (the “’34 Act”), specifically requires that any merger or acquisition candidate comply with all applicable reporting requirements, which include providing audited financial statements to be included within the numerous filings relevant to complying with the ’34 Act. Stark Beneficial has not conducted market research and is not aware of statistical data which would support the perceived benefits of a merger or acquisition transaction for the owners of a business opportunity.6

~~The analysis~~Government of new business opportunities will be undertaken by, or under the supervision of our officer and director, or successor management, with such outside assistance as he or they may deem appropriate. The Company intends to concentrate on identifying preliminary prospective business opportunities, which may be brought to our attention through present associations of the Company’s officer and director. In analyzing prospective business opportunities, the Company will consider such matters as the available technical, financial and managerial resources; working capital and other financial requirements; history of operations, if any; prospects for the future; nature of present and expected competition; the quality and experience of management services which may be available and the depth of that management; the potential for further research, development, or exploration; specific risk factors not now foreseeable but which then may be anticipated to impact the proposed activities of the Company; the potential for growth or expansion; the potential for profit; the perceived public recognition or acceptance of products, services, or trades; name identification; and other relevant factors. The Company will not acquire or merge with any company for which audited financial statements are not available.Regulation

5Our business depends in part on environmental regulations and programs in China that promote the use of cleaner burning fuels for vehicles. Our supplier, as the producer and manufacturer of the Greencare Product, is extensively regulated by policies and regulations enacted by the PRC government relating to the production and sale of fuel additives and cleaners. The production of these materials requires approvals, licenses or permits from relevant central and local government authorities. In addition, from time to time, relevant government authorities may impose new regulations on these activities. As a reseller and distributor of fuel additives, we believe that we have obtained all necessary licenses, registrations and permits and have complied with all requirements necessary to allow us to conduct our business in the PRC.

~~The foregoing~~Legal ~~criteria are not intended to be exhaustive and there may be other criteria that the Company may deem relevant.~~Proceedings

~~The Officer~~We ofare ~~Stark~~currently ~~Beneficial has some, but~~ not ~~extensive~~a party ~~experience~~to inany ~~managing~~legal ~~companies~~or ~~similar~~administrative toproceedings ~~the~~and ~~Company~~are ~~and~~not ~~shall~~aware ~~mainly rely~~of ~~upon~~any ~~his~~pending ~~own~~or ~~efforts,~~threatened inlegal ~~accomplishing~~or ~~the~~administrative ~~business~~proceedings against ~~purposes~~us ofin ~~the~~all ~~Company~~material aspects. ~~The~~We ~~Company~~ may from time to time ~~utilize~~become ~~outside consultants~~a orparty ~~advisors~~ to ~~effectuate~~various ~~its~~legal ~~business purposes described herein. No policies have been adopted regarding use of such consultants~~ or ~~advisors,~~administrative ~~the~~proceedings ~~criteria to be used~~ arising in ~~selecting such consultants or advisors,~~ the ~~services~~ordinary tocourse ~~be provided, the term~~ of ~~service,~~our ~~or regarding the total amount of fees that may be paid~~business. ~~However, because of the limited resources of the Company, it is likely that any such fee the Company agrees to pay would be paid in stock and not in cash.~~

Stark Beneficial does not intend to obtain funds in one or more private placements to finance the operation of any acquired business opportunity until such time as the Company has successfully consummated such a merger or acquisition. Rather Stark Beneficial intends to borrow money from management related parties to finance ongoing operations.Property

~~Management intends~~The tofollowing ~~devote~~table ~~such~~summarizes ~~time as it deems necessary to carry out~~ the ~~Company’s affairs. We cannot project the amount~~ location of ~~time that~~real ~~our~~property ~~management~~we ~~will~~own ~~actually~~and ~~devote to our plan of operation~~lease.

The time and costs required to pursue new business opportunities, which includes due diligence investigations, negotiating and documenting relevant agreements and preparing requisite documents for filing pursuant to applicable securities laws, cannot be ascertained with any degree of certainty.

Item		Address		Leased/Owned
1		B121, B Zone, 4^th Floor, Jinhui Building, Nanhai Road, Nanshan District, Shenzhen, PRC		Leased

Stark Beneficial intends to conduct its activities so as to avoid being classified as an “Investment Company” under the Investment Company Act of 1940, and therefore avoid application of the costly and restrictive registration and other provisions of the Investment Company Act of 1940 and the regulations promulgated thereunder.Employees

~~GOVERNMENT REGULATIONS~~As of April 15, 2015, we have 9 full-time employees.

~~As a~~We ~~registered~~are ~~corporation,~~compliant ~~Stark Beneficial, Inc. will be subject to the reporting requirements of the Securities Exchange Act~~with oflocal ~~1934~~prevailing wage, ascontractor ~~amended~~licensing ~~(the “Exchange Act”) which includes the preparation~~ and ~~filing~~insurance ~~of periodic~~regulations, ~~quarterly~~ and ~~annual reports~~have ongood ~~Forms~~relations ~~8K, 10Q and 10K. The Exchange Act specifically requires that any merger or acquisition candidate comply~~ with ~~all~~ ~~applicable~~our ~~reporting requirements, which include providing audited financial statements to be included within the numerous filings relevant to complying with the Exchange Act~~employees.

~~STARK~~As required by PRC regulations, ~~BENEFICIAL~~we ISparticipate Ain ~~BLANK~~various ~~CHECK~~employee ~~COMPANY~~benefit plans that are organized by municipal and provincial governments, including pension, work-related injury benefits, maternity insurance, medical and unemployment benefit plans. We are required under PRC laws to make contributions to the employee benefit plans at specified percentages of the salaries, bonuses and certain allowances of our employees, up to a maximum amount specified by the local government from time to time. Members of the retirement plan are entitled to a pension equal to a fixed proportion of the salary prevailing at the member’s retirement date.

~~At present,~~Generally ~~Stark~~we ~~Beneficial~~enter is into a ~~blank~~standard ~~check~~employment ~~company~~contract with noour ~~revenues~~officers and ~~has~~managers nofor ~~specific~~a ~~business~~set ~~plan~~period orof ~~purpose~~years ~~other~~and ~~than to seek new business opportunities or to engage in~~ a ~~merger~~standard oremployment ~~acquisition~~contract with other anemployees ~~unidentified~~for ~~company. Stark Beneficial is~~ a ~~blank check~~set ~~company~~period ~~and any offerings~~ of ~~our~~years. ~~securities~~According ~~would need~~ to ~~comply~~these ~~with Rule 419 under the Securities Act of 1933~~contracts, asall ~~amended. The provisions~~ of ~~Rule~~our ~~419~~employees ~~apply~~are toprohibited ~~every~~from ~~registration~~engaging ~~statement filed under the Securities Act of 1933, as amended, by a blank~~in ~~check~~any ~~company.~~activities ~~Rule 419 requires~~ that ~~the~~compete ~~blank~~with ~~check~~our ~~company~~business ~~filing~~during ~~such registration statement deposit~~ the ~~securities~~period ~~being offered and proceeds~~ of ~~the~~their ~~offering~~employment into an escrow or trust account pending the execution of an agreement for an acquisition or merger. In addition, the registrant is required to file a post effective amendment to the registration statement containing the same information as found in a Form 10 registration statement, upon the execution of an agreement for such acquisition or merger. The rule provides procedures for the release of the offering funds in conjunction with ~~the post effective acquisition or merger~~us. ~~Stark Beneficial has no current plans to engage in any such offerings.~~

~~STARK BENEFICIAL’S~~Corporation ~~COMMON STOCK IS A PENNY STOCK~~Information

~~Stark Beneficial’s~~Our ~~common~~principal ~~stock~~executive isoffices aare ~~“penny stock,” as defined in Rule 3a51-1 under the Exchange Act. The penny stock~~located ~~rules~~at ~~require~~Suite ~~a broker-dealer~~B, prior to a transaction in a penny stock not otherwise exempt from the rules, to deliver a standardized risk disclosure document that provides information about penny stocks and the nature and level of risks in the penny stock market16/F. ~~The broker-dealer also must provide the customer with current bid and offer quotations for the penny stock~~, ~~the~~Ritz ~~compensation of the broker-dealer and its sales person in the transaction~~Plaza, ~~and~~122 ~~monthly~~Austin ~~account statements showing the market value of each penny stock held in the customer’s account. In addition~~Road, ~~the~~Tsim ~~penny~~Sha ~~stock rules require that the broker-dealer~~Tsui, ~~not otherwise exempt from such rules~~Kowloon, ~~must~~Hong ~~make~~Kong. aOur ~~special~~telephone ~~written~~number ~~determination~~at ~~that~~this ~~the~~address ~~penny stock~~ is ~~suitable~~+ ~~for the purchaser and receive the purchaser’s written agreement to the transaction~~852. ~~These disclosure rules have the effect of reducing the level of trading activity in the secondary market for a stock that becomes subject to the penny stock rules~~9787. ~~So long as the common stock of Stark Beneficial is subject to the penny stock rules, it may be more difficult to sell our common stock~~3883.

~~ACQUISITION OF~~ITEM ~~OPPORTUNITIES~~1A. RISK FACTORS

~~Management owns~~Risks ~~2,100,000~~Related shares of common stock and 5,000,000 shares of Series B Preferred Stock representing 88% of the total issued and outstanding common stock of Stark Beneficial. As a result, management will have substantial flexibility in identifying and selecting a prospective new business opportunity. In implementing a structure for a particular business acquisition, the Company may become a party to aOur merger, consolidation, reorganization, joint venture, or licensing agreement with another corporation or entity. It may also acquire stock or assets of an existing business. On the consummation of a transaction, it is probable that the present management and shareholders of the Company will no longer be in control of the Company. In addition, the Company’s directors may, as part of the terms of the acquisition transaction, resign and be replaced by new directors without a vote of the Company’s shareholders or may sell their stock in the Company. Moreover, management may sell or otherwise transfer his interest in the Company to new management who will then continue the Company business plan of seeking new business opportunities.Business

~~It is~~Our ~~anticipated~~operating ~~that~~history ~~any~~makes ~~securities~~it ~~issued~~difficult to inevaluate ~~any~~our ~~reorganization~~future ~~would~~business beprospects ~~issued in reliance upon an exemption from registration under applicable federal~~ and ~~state securities laws. In some circumstances, however, as a negotiated element of its transaction, the Company may agree~~ to ~~register~~make ~~all~~decisions orbased aon ~~part~~our ofhistorical ~~such securities immediately after the transaction is consummated or at specified times thereafter~~performance. ~~If such registration occurs, of which there can be no assurance, it will be undertaken by the surviving entity after the Company has successfully consummated a merger or acquisition.~~

~~Stark Beneficial~~We ~~will~~have ~~participate~~no inoperating ahistory, which ~~business~~makes ~~opportunity~~it ~~only~~difficult ~~after~~to ~~the~~evaluate ~~negotiation~~our ~~and~~business ~~execution~~on ~~of appropriate written agreements. Although~~ the ~~terms~~basis of ~~such~~historical ~~agreements~~operations. ~~cannot~~As bea ~~predicted~~consequence, ~~generally~~it ~~such~~is ~~agreements~~difficult ~~will~~to forecast ~~require~~our ~~some~~future ~~specific~~results ~~representations and~~based ~~warranties~~upon byour ~~all~~limited historical data. Because of the ~~parties~~uncertainties ~~thereto,~~related ~~will~~to ~~specify~~our ~~certain~~lack ~~events~~ of ~~default~~historical operations, ~~will~~we ~~detail~~may ~~the~~be ~~terms~~hindered ofin ~~closing~~our ~~and~~ability ~~the conditions~~to ~~which~~anticipate ~~must~~and betimely ~~satisfied~~adapt byto ~~each~~increases ofor ~~the~~decreases ~~parties~~in ~~prior~~sales, toproduct ~~and~~costs or ~~after~~expenses. ~~such~~If ~~closing,~~we ~~will~~make ~~outline~~poor ~~the~~budgetary ~~manner~~decisions ofas ~~bearing costs,~~a ~~including~~result ~~costs~~of ~~associated~~unreliable ~~with~~historical ~~the~~data, ~~Company’s~~we ~~attorneys~~could ~~and~~incur ~~accountants~~greater losses, ~~will~~which may ~~set~~result ~~forth~~in ~~remedies~~a ondecline ~~default~~in ~~and~~our ~~will include~~stock ~~miscellaneous other terms~~price.

~~Stark Beneficial~~Our ~~does~~operating ~~not~~results ~~intend~~may tofluctuate, ~~provide its security holders with any complete disclosure documents or audited financial statements~~which ~~concerning~~makes anour ~~acquisition~~results ordifficult ~~merger~~to ~~candidate~~predict and ~~its~~could ~~business~~cause ~~prior~~our results to ~~the~~fall ~~consummation~~short of ~~any acquisition or merger transaction~~expectations.

~~Stark~~Our operating results ~~Beneficial~~may ~~has~~fluctuate ~~not~~as ~~expended~~a ~~funds~~result of a number of factors, many outside of our control. As a result, comparing our operating results on a period-to-period basis may not be meaningful, and ~~has~~you noshould ~~plans~~not rely on our past results as an indication of our future performance. Our quarterly, year-to-date ~~expend~~and ~~funds~~annual orexpenses ~~time~~as ona ~~product~~percentage ~~research~~of our revenues may differ significantly from our historical or projected ~~development~~rates. Our operating results in future quarters may fall below expectations. Any of these events could cause our stock price to fall. Each of the risk factors listed in this section and the following factors may affect our operating results:

~~COMPETITION~~● Our ability to continue to attract customers; ● Our ability to generate revenue from the product we offer; ● The amount and timing of operating costs and capital expenditures related to the maintenance and expansion of our businesses; and ● Our focus on long-term goals over short-term results.

~~Stark Beneficial~~Because ~~will~~our ~~remain an insignificant participant among the firms which engage in the acquisition of~~ business ~~opportunities.~~is ~~There~~changing ~~are many established venture capital~~ and ~~financial~~evolving, ~~concerns~~our ~~which~~historical ~~have~~operating ~~significantly~~results ~~greater~~may ~~financial~~not ~~and~~be ~~personnel~~useful ~~resources and technical expertise than the Company. In view of Stark Beneficial’s combined extremely limited financial resources and limited management availability, the Company will continue~~ to beyou atin apredicting ~~significant~~our ~~competitive~~future ~~disadvantage~~operating ~~compared to the Company’s competitors~~results.

~~EMPLOYEES~~We may not be successful in implementing important strategic initiatives, which may have a material adverse impact on our business and financial results.

~~Stark Beneficial~~There ~~currently~~is ~~has~~ no ~~employees.~~assurance that ~~The~~we ~~business of the Company~~ will be ~~managed~~able byto ~~its~~implement ~~sole~~important ~~officer~~strategic ~~and~~initiatives ~~director~~in ~~and~~accordance ~~such~~with ~~officers or~~our ~~directors~~expectations, which may ~~join~~result ~~the Company~~ in ~~the~~a ~~future,~~material adverse ~~and~~impact ~~who~~on ~~may~~our ~~become~~business ~~employees~~and offinancial ~~the Company~~results. ~~The~~These ~~Company~~strategic ~~does~~initiatives ~~not~~are ~~anticipate a~~designed ~~need~~ to ~~engage~~drive ~~any~~long-term ~~full~~shareholder value ~~time~~and ~~employees~~improve atour ~~this~~company’s ~~time~~results of operations.

~~Item 1A.~~Our ~~Risk~~success ~~Factors~~depends substantially on the value of our brand.

WEBrand value is based in ~~ARE~~part ~~DEPENDENT~~on ONconsumer ~~THE~~perceptions ~~SERVICES~~as OFto ~~OUR~~a ~~SOLE~~variety ~~OFFICER~~of ~~AND~~subjective ~~DIRECTOR~~qualities. Even isolated business incidents that erode consumer trust, particularly if the incidents receive considerable publicity or result in litigation, can significantly reduce brand value. Consumer demand for our product could diminish significantly if we fail to preserve quality or fail to deliver a consistently positive consumer experience.

~~Stark Beneficial~~Effectively ismanaging ~~dependent upon the continued services of its sole officer and director, Michael Anthony. Mr. Anthony has served as~~ our ~~sole~~growth ~~officer~~into ~~and director and sole funding source since 2007. If Mr. Anthony were to cease offering his services while~~new hegeographic isareas ~~the~~will ~~sole officer and director, it is likely that the Company would cease to maintain its filings under the Exchange Act although it would continue to~~ be ~~obligated to do so, and would cease to seek new business opportunities~~challenging.

~~THE~~Effectively managing growth ~~COMPANY~~can ~~HAS~~be ~~LIMITED~~challenging, ~~ASSETS~~particularly ~~AND~~as NOwe ~~PRESENT~~expand ~~SOURCE~~into OFnew ~~REVENUES~~markets geographically where we must balance the need for flexibility and a degree of autonomy for local management against the need for consistency with the our goals, philosophy and standards. ~~THE~~Growth can ~~COMPANY~~make ISit ~~DEPENDENT~~increasingly ~~UPON~~difficult ~~THE~~to ~~FINANCIAL~~locate ~~SUPPORT~~and OFhire ~~ITS~~sufficient ~~SOLE~~numbers of key employees to meet our financial targets, to maintain ~~OFFICER~~an ~~AND~~effective ~~DIRECTOR~~system ~~AND~~of ~~ENTITIES~~internal HEcontrols, ISand ~~AFFILIATED~~to ~~WITH~~train employees nationally to deliver a consistently high quality service and customer experience.

At present, our business activities are limited to seeking potential business opportunities. Due to our limited financial and personnel resources, there is only a limited basis upon which to evaluate our prospects for achieving our intended business objectives. We have only limited resources and have no operating income, revenues or cash flow from operations. Our management is providing us with funding, on an as needed basis, necessary for us to continue our corporate existence and our business objective to seek new business opportunities, as well as funding the costs, including professional accounting fees, of registering our securities under the Exchange Act and continuing to be a reporting company under the Exchange Act. We have no written agreement with our management to provide any interim financing for any period. In addition, we will not generate any revenues unless and until we enter into a new business. As of May 31, 2013 and 2014 we had cash of $0 and $0 respectively.8

7We face significant competition, and if we do not compete successfully against new and existing competitors, we may lose our market share, and our profitability may be adversely affected.

AsIncreased competition ancould ~~“emerging~~reduce ~~growth~~our ~~company”~~profitability ~~under~~and ~~the~~result ~~JOBS~~in ~~Act~~a loss of market share. Some of our existing and potential competitors may have competitive advantages, such as significantly greater financial, marketing or other resources, and may successfully mimic and adopt our business models. We cannot assure you that we ~~are~~will ~~permitted~~be able to ~~rely~~successfully oncompete ~~exemptions~~against ~~from~~new ~~certain~~or ~~disclosure~~existing ~~requirements~~competitors.

~~We qualify~~Failure asto anmanage ~~“emerging~~our growth ~~company”~~could ~~under~~strain our ~~the JOBS Act. As a result~~management, weoperational ~~are permitted to,~~ and ~~intend~~other toresources, ~~rely on~~which ~~exemptions~~could ~~from~~materially ~~certain~~and ~~disclosure~~adversely ~~requirements.~~affect ~~For~~our sobusiness ~~long~~and ~~as we are an emerging growth company, we will not be required to:~~prospects.

●We ~~have~~intend anto ~~auditor~~expand ~~report on~~ our operations ~~internal~~and ~~controls~~plan ~~over financial reporting pursuant~~ to ~~Section~~expand ~~404(b)~~rapidly ofin the Sarbanes-Oxley Act; ● comply with any requirement that may be adopted by the Public Company Accounting Oversight Board regarding mandatory audit firm rotation or a supplement to the auditor’s report providing additional information about the audit and the financial statements (iChina.~~e.,~~ anThe ~~auditor~~continued ~~discussion~~growth ~~and~~of ~~analysis);~~our ●business ~~submit~~will ~~certain~~result ~~executive compensation matters to shareholder advisory votes~~in, ~~such~~substantial asdemand ~~“say-~~on~~-pay”~~ ~~and~~our management, ~~“say-on-frequency;”~~operational and ●other ~~disclose~~resources. ~~certain~~In ~~executive~~particular, ~~compensation related items such as~~ the ~~correlation~~management ~~between executive compensation and performance and comparisons~~ of ~~the~~our ~~Chief~~growth ~~Executive’s~~will ~~compensation~~require, toamong ~~median~~other ~~employee compensation.~~things:

~~In addition,~~● ~~Section~~increased ~~107~~sales ofand ~~the~~sales ~~JOBS~~support ~~Act~~activities; ~~also~~● ~~provides~~improved ~~that~~administrative anand ~~emerging~~operational ~~growth~~systems; ~~company~~● ~~can~~enhancements ~~take~~to ~~advantage~~our ofinformation ~~the~~technology ~~extended~~system; ~~transition period~~● ~~provided~~stringent incost ~~Section~~controls ~~7(a)(2)(B)~~and ofsufficient ~~the~~working ~~Securities~~capital; ~~Act~~● ~~for~~strengthening ~~complying with new or revised accounting standards. In other words, an emerging growth company can delay the adoption~~ of ~~certain~~financial ~~accounting~~and ~~standards~~management ~~until~~controls; ~~those~~and ~~standards~~● ~~would~~hiring ~~otherwise~~and ~~apply to~~training ~~private companies. We have elected to take advantage~~ of ~~the benefits of this extended transition period. Our financial statements may therefore not be comparable to those of companies that comply with such~~ new ~~or revised accounting standards~~personnel.

~~We will~~As ~~remain~~we ancontinue ~~“emerging~~this ~~growth company”~~ effort, we ~~will~~may ~~remain~~incur ansubstantial ~~emerging~~costs ~~growth~~and ~~company~~expend ~~from~~substantial upresources. toWe ~~the~~may ~~last~~not ~~day~~be ofable ~~the fifth~~to ~~anniversary~~manage ofour ~~your~~current ~~first~~or ~~registered~~future ~~sale~~operations effectively ofand ~~common~~efficiently ~~equity securities,~~ or ~~until~~compete ~~the~~effectively ~~earliest of (i) the last day of the first fiscal year~~ in ~~which~~new ~~our~~markets ~~total~~we ~~annual~~enter. ~~gross~~If ~~revenues exceed $1 billion, (ii) the date that~~ we ~~become~~are anot ~~“large~~able ~~accelerated filer”~~to asmanage ~~defined~~our ingrowth ~~Rule 12b-2 under the Securities Exchange Act of 1934~~successfully, ~~which would occur if the market value of our~~ ~~ordinary~~our ~~shares that is held by non-affiliates exceeds $700 million as of the last~~ business ~~day~~and ofprospects ~~our~~would ~~most~~be ~~recently~~materially ~~completed second~~and ~~fiscal~~adversely ~~quarter or (iii) the date on which we have issued more than $1 billion in non-convertible debt during the preceding three year period~~affected.

~~Until~~Key ~~such time,~~employees ~~however,~~are weessential ~~cannot~~to ~~predict~~growing ~~if investors will find~~ our ~~common stock less attractive because we may rely on these exemptions~~business. ~~If some investors find our common stock less attractive as a result, there may be a less active trading market for our common stock and our stock price may be more volatile.~~

~~MANAGEMENT~~Mr. Huangchen Chen and ~~HAS~~Mr. ~~BROAD~~Yang ~~DISCRETION~~Rong ~~OVER~~are ~~THE~~essential ~~SELECTION~~to OFour ~~OUR~~ability ~~PROSPECTIVE~~to ~~BUSINESS~~continue to grow our business. They have established relationships within the industries in which we will operate. If they were to leave us, our growth strategy might be hindered, which could limit our ability to increase revenue.

~~Any person~~In ~~who~~addition, ~~invests~~we inface ~~our~~competition for ~~securities~~attracting ~~will~~skilled dopersonnel. soIf ~~without~~we anfail ~~opportunity~~ to ~~evaluate~~attract ~~the~~and ~~specific~~retain ~~merits~~qualified orpersonnel ~~risks~~to ofmeet ~~any~~current ~~potential new~~and ~~prospective~~future ~~business~~needs, inthis could ~~which~~slow weour ~~may~~ability ~~engage.~~to Asgrow aour ~~result~~business, ~~investors~~which ~~will~~could beresult ~~entirely dependent on the broad discretion and judgment of management~~ in ~~connection with the selection of~~ a ~~prospective~~decrease ~~business.~~in ~~The~~market ~~business decisions made by our management may not be successful~~share.

~~SHAREHOLDERS~~We may need additional capital and we may ~~WILL~~not ~~NOT~~be ~~RECEIVE~~able ~~DISCLOSURE~~to ORobtain ~~INFORMATION~~it ~~REGARDING~~at Aacceptable ~~PROSPECTIVE~~terms, ~~BUSINESS~~or at all, which could adversely affect our liquidity and financial position.

~~As of~~We ~~the~~may ~~date~~need ofadditional cash ~~this~~resources ~~annual~~due ~~report,~~to wechanged ~~have~~business ~~not~~conditions ~~yet~~or ~~identified~~other ~~any~~future ~~prospective~~developments. ~~business~~If orthese ~~industry~~sources inare ~~which~~insufficient ~~we may seek~~ to ~~become~~satisfy our ~~involved~~cash ~~and~~requirements, ~~at present~~ we ~~have~~may noseek ~~information concerning any prospective business. Management is not required~~ to ~~and~~sell ~~will~~additional ~~not provide~~equity ~~shareholders~~or ~~with~~debt ~~disclosure~~securities or ~~information~~obtain ~~regarding~~a ~~prospective~~credit ~~business opportunities~~facility. ~~Moreover,~~The aincurrence ~~prospective~~of ~~business~~indebtedness ~~opportunity~~would ~~may not~~ result in aincreased ~~benefit~~debt toservice ~~shareholders~~obligations orand ~~prove~~could toresult bein ~~more~~operating ~~favorable~~and tofinancing ~~shareholders~~covenants ~~than~~that ~~any~~would ~~other~~restrict ~~investment~~our ~~that~~operations ~~may be made by shareholders~~ and ~~investors~~liquidity.

~~THERE IS~~Our NOability ~~ACTIVE~~to ~~MARKET~~obtain additional ~~FOR~~capital ~~OUR~~on ~~COMMON~~acceptable ~~STOCK~~terms ~~AND~~is ~~ACCORDINGLY~~subject ~~OUR~~to ~~STOCK~~a ISvariety ~~ILLIQUID~~of ~~AND~~uncertainties, ~~MAY REMAIN SO~~including:

~~Stark Beneficial~~● investors’s ~~common~~perception ~~stock~~of, isand ~~quoted~~demand onfor, ~~the~~our ~~OTC~~securities; ~~Link~~● ~~OTCQB~~conditions of the U.S. ~~There~~and isother ~~not~~capital ~~currently~~markets anin ~~active~~which ~~trading~~we ~~market~~may inseek ~~the~~to ~~Company’s shares~~raise ~~nor~~funds; do● weour ~~believe~~future ~~that~~results ~~any~~of ~~active~~operations, ~~trading~~financial ~~market~~condition ~~has~~and ~~existed~~cash ~~for~~flow; ~~the~~● ~~last~~PRC 3governmental ~~years.~~regulation Noof ~~active~~foreign ~~trading~~investment ~~market~~in ~~for~~China; ~~our~~● ~~securities may~~economic, ~~develop.~~political ~~The~~and ~~lack~~other ofconditions anin ~~active~~China; ~~trading~~and ~~market~~● ~~makes~~PRC ~~our~~governmental ~~stock~~policies ~~illiquid~~relating to ~~investors~~foreign currency borrowings.

~~WE HAVE NOT SPECIFIED AN INDUSTRY FOR NEW PROSPECTIVE BUSINESS OPPORTUNITIES AND ACCORDINGLY RISKS ASSOCIATED WITH A SPECIFIC BUSINESS CANNOT BE ASCERTAINED~~9

~~There is~~We noare ~~basis~~dependent ~~for~~on ~~shareholders~~one toprimary ~~evaluate the possible merits or risks of potential new business opportunities or the particular~~supplier ~~industry in~~ which we may ~~ultimately~~affect ~~operate.~~our Toability the extent that we effect a business combination with a financially unstable entity or an entity that is in its early stage of development or growth, including entities without established records of revenues or income, we will become subject to ~~numerous~~supply ~~risks~~fuel ~~inherent~~additives ~~in the business and operations of that financially unstable company. In addition,~~ to ~~the~~our ~~extent that we effect a business combination with an entity in an industry characterized by a high degree of risk, we will become subject to the currently unascertainable risks of that industry~~customers. A high level of risk frequently characterizes certain industries that experience rapid growth, including internet companies. Although management will endeavor to evaluate the risks inherent in a particular new prospective business or industry, there can be no assurance that we will properly ascertain or assess all such risks or that subsequent events may not alter the risks that we perceive at the time of the consummation of any new business opportunity.

8We will obtain the fuel additive that we resell from one primary supplier. The ability to deliver the product to the end user is dependent on a sufficient supply of fuel additives and if we are unable to obtain a sufficient fuel additive supply, we may be prevented from making deliveries to our customers. Any failure to obtain supplies of fuel additives could prevent us from delivering our product to our customers and could have a material adverse effect on our business and financial conditions.

~~OUR~~We rely on computer software and hardware ~~SOLE~~systems ~~OFFICER~~in ~~AND~~managing ~~DIRECTOR~~our ~~COULD~~operations, ~~HAVE~~the ~~FUTURE~~failure ~~CONFLICTS~~of OFwhich ~~INTEREST~~could INadversely ~~DETERMINING~~affect ~~BUSINESS~~our ~~OPPORTUNITIES~~business, financial condition and results of operations.

~~Our~~We are dependent upon ~~management~~our iscomputer ~~not~~software ~~required~~and tohardware ~~nor~~systems ~~will~~in hesupporting ~~commit~~our ~~his~~network ~~full~~and ~~time~~managing toand ~~our~~monitoring ~~affairs.~~programs Ason athe ~~result~~network. In addition, we ~~pursuing~~rely ~~new~~on ~~business~~our ~~opportunities may~~computer ~~require~~hardware afor ~~greater~~the ~~period~~storage, delivery and transmission of ~~time~~the ~~than~~data ifon heour ~~would~~network. ~~devote~~Any ~~his~~system ~~full~~failure which interrupts the input, retrieval and transmission of data or increases the service time tocould disrupt our ~~affairs~~normal operation. ~~Management~~Any failure isin ~~not~~our ~~precluded~~computer ~~from~~software ~~serving as~~or anhardware ~~officer~~systems orcould ~~director~~decrease ofour ~~any~~revenues ~~other~~and ~~entity~~harm ~~that~~our isrelationships ~~engaged~~with consumers, which in turn could have a material adverse effect on our business, ~~activities~~financial ~~similar~~condition toand ~~those~~results of ~~Stark Beneficial~~operations.

~~Management is~~We do not ~~currently an officer and director or director of any entities substantially similar to our Company. However, he could become such in the future. Accordingly, he may~~ have a ~~conflict~~majority of ~~interest in the future. Such conflict results in a conflict of interest~~independent ~~in determining to which entity a particular business opportunity should be presented. In general, officers and~~ directors ofserving ~~a Delaware~~on ~~corporation~~our ~~are~~board ~~required to present certain business opportunities to a corporation for which they serve as an officer~~ of ~~director. In the event that our management has multiple business affiliations~~directors, hewhich ~~may~~could ~~have similar legal obligations to~~ present ~~certain~~ ~~business opportunities to multiple entities. In~~ the ~~event~~potential ~~that~~for aconflicts ~~conflict~~ of interest ~~shall arise, management will consider factors such as reporting status, availability of audited financial statements, current capitalization and the laws of jurisdictions~~. In particular, management will likely present a business opportunity to an entity he controls that is current in its reporting obligations and has records sufficient to perform an audit. Moreover, management will likely present an opportunity to an entity he controls that is domiciled in Delaware or another state that management believes has well known corporate laws in the business community, prior to an entity domiciled in a less well known state. Further, management will consider the current capitalization of an entity he controls in offering a business opportunity to such entity. In particular, management will consider whether he believes that the entity would be more attractive to an operating business following a change in capitalization such as a reverse split or decrease or increase in authorized capital stock. If several business opportunities or operating entities approach management with respect to a business combination, management will consider the foregoing factors as well as the preferences of the management of the operating company. In the event that all factors appear equal, management will likely present an operating company with a choice of blank check companies and defer to such operating company’s preference.

~~Management believes~~We ~~that~~do ~~operating~~not ~~companies~~have ~~will~~a ~~consider such factors as outstanding shares, outstanding shares held by non-affiliates,~~majority ~~number~~ of ~~shareholders,~~independent ~~reporting~~directors ~~history,~~serving ifon ~~any,~~our ~~outstanding~~board ~~liabilities or potential liabilities, tax losses, outstanding commission comments, regulatory history, the name~~ of andirectors. ~~entity~~In ~~and~~ the ~~state~~absence of ~~domicile~~a ofmajority ~~an entity. This list is not exclusive and the management~~ of anindependent ~~operating~~directors, ~~company~~our ~~may have a preference for an entity for reasons that we cannot determine in advance. However,~~executive ~~management~~officers ~~will~~could ~~act~~establish inpolicies ~~what~~and heenter ~~believes~~into ~~will~~transactions bewithout inindependent ~~the~~review ~~best interests of the shareholders of Stark Beneficial~~ and ~~other~~approval ~~respective public companies~~thereof. ~~Stark~~This ~~Beneficial~~could ~~shall~~present the ~~not~~potential ~~enter~~for ~~into~~ a ~~transaction~~conflict ~~with~~of ainterest ~~target~~between ~~business~~us ~~that~~and isour ~~affiliated~~stockholders, ~~with management. Moreover~~generally, inand the ~~event~~controlling ~~a business opportunity is presented to another entity controlled by management~~officers, ~~management will continue~~stockholders toor ~~actively seek business opportunities for Stark Beneficial~~directors.

~~In addition,~~We ~~conflicts of interest create the risk that management may~~ have anlimited ~~incentive~~insurance ~~to act adversely to the interests of other non-management stockholders~~coverage. ~~A conflict of interest may arise between management’s personal pecuniary interest and its fiduciary duty to stockholders.~~

~~THERE~~The insurance industry ~~ARE~~in ~~MANY~~China ~~BLANK~~is ~~CHECK~~still ~~COMPANIES~~at ~~FOR~~an ~~WHICH~~early ~~STARK~~stage ~~BENEFICIAL~~of ~~WILL~~development. ~~COMPETE~~Insurance TOcompanies ~~ATTRACT~~in ~~BUSINESS~~China ~~OPPORTUNITIES~~offer limited insurance products. We have determined that the risks of disruption or liability from our business, the loss or damage to our property, including our facilities, equipment and office furniture, the cost of insuring for these risks, and the difficulties associated with acquiring such insurance on commercially reasonable terms make it impractical for us to have such insurance. As a result, we do not have any business liability, disruption, litigation or property insurance coverage for our operations in China except for insurance on some company owned vehicles. Any uninsured occurrence of loss or damage to property, or litigation or business disruption may result in the incurrence of substantial costs and the diversion of resources, which could have an adverse effect on our operating results.

~~Stark Beneficial~~If ~~expects~~we toare ~~encounter~~unable ~~intense~~to ~~competition~~establish ~~from~~appropriate internal ~~other~~financial ~~entities~~reporting ~~seeking~~controls toand ~~pursue~~procedures, ~~new~~it ~~business~~could ~~opportunities.~~cause ~~Many~~us ~~of these~~to ~~entities~~fail ~~are~~to ~~well-established~~meet ~~and~~our ~~have~~reporting ~~extensive~~obligations, ~~experience~~result in ~~identifying~~the restatement ~~new~~of ~~prospective~~our ~~business~~financial ~~opportunities.~~statements, ~~Many of~~harm ~~these~~our ~~competitors~~operating ~~possess~~results, ~~greater~~subject ~~financial,~~us ~~technical,~~to ~~human~~regulatory scrutiny and ~~other~~sanction, ~~resources~~cause ~~than~~investors to welose ~~do.~~confidence ~~Based~~in ~~upon~~ our ~~limited~~reported financial information and ~~personnel~~have ~~resources,~~a wenegative ~~may~~effect ~~lack~~on the ~~resources~~market asprice ~~compared~~for toshares ~~those~~ of ~~many of~~ our ~~potential competitors~~common stock.

~~POTENTIAL~~Effective internal controls ~~RISKS~~are OFnecessary ANfor ~~ACQUISITION~~us ORto ~~MERGER~~provide ~~WITH~~reliable Afinancial ~~FOREIGN~~reports ~~COMPANY~~and effectively prevent fraud. We maintain a system of internal control over financial reporting, which is defined as a process designed by, or under the supervision of, our principal executive officer and principal financial officer, or persons performing similar functions, and effected by our board of directors, management and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. Since we recently completed the reverse acquisition of Greenstar Holdings on December 15, 2014, we have not evaluated Greenstar Holdings and its consolidated subsidiaries’ internal control systems in order to allow our management to report on our internal controls on a consolidated basis as required by the requirements of SOX 404. We will be required to complete such evaluation and include a report of management in our annual report for the fiscal year ended December 31, 2015.

If we enter into a business combination, acquisition or merger with a foreign concern, we will be subject to risks inherent in business operations outside of the United States. These risks include, for example, currency fluctuations, regulatory problems, punitive tariffs, unstable local tax policies, trade embargoes, risks related to shipment of raw materials and finished goods across national borders and cultural and language differences. Foreign economies may differ favorably or unfavorably from the United States economy in growth of gross national product, rate of inflation, market development, rate of savings, capital investment, resource self-sufficiency and balance of payments positions and in other respects.10

9As a public company, we will have significant additional requirements for enhanced financial reporting and internal controls. We will be required to document and test our internal control procedures in order to satisfy the requirements of Section 404 of the Sarbanes-Oxley Act of 2002, which requires annual management assessments of the effectiveness of our internal controls over financial reporting and a report by our independent registered public accounting firm addressing these assessments. The process of designing and implementing effective internal controls is a continuous effort that requires us to anticipate and react to changes in our business and the economic and regulatory environments and to expend significant resources to maintain a system of internal controls that is adequate to satisfy our reporting obligations as a public company.

~~STARK~~We cannot assure you that ~~BENEFICIAL~~we ~~MAY~~will ~~REQUIRE~~not, ~~ADDITIONAL~~in ~~FINANCING~~the TOfuture, ~~MAINTAIN~~identify ~~ITS~~areas ~~REPORTING~~requiring ~~REQUIREMENTS~~improvement ~~AND~~in ~~ADMINISTRATIVE~~our ~~EXPENSES~~internal control over financial reporting. We cannot assure you that the measures we will take to remediate any areas in need of improvement will be successful or that we will implement and maintain adequate controls over our financial processes and reporting in the future as we continue our growth. If we are unable to establish appropriate internal financial reporting controls and procedures, it could cause us to fail to meet our reporting obligations, result in the restatement of our financial statements, harm our operating results, subject us to regulatory scrutiny and sanction, cause investors to lose confidence in our reported financial information and have a negative effect on the market price for shares of our common stock.

~~Stark Beneficial~~Lack ~~has no revenues and is dependent upon the willingness~~ of ~~management~~experienced ~~and~~officers management controlled entities to fund the costs associated with the reporting obligations under the Exchange Act, and other administrative costs associated with our corporate existence. For the years ended May 31, 2014 and 2013 Stark Beneficial had incurred a loss of ~~$157,186 and $44,956, respectively.~~publicly-traded ~~General~~companies ~~and administrative expenses include accounting fees, reinstatement fees, and other professional fees. In addition, as of May 31, 2014 Stark Beneficial had current liabilities of $208,115. We~~ may ~~not~~hinder generate any revenues unless and until the commencement of new business operations. We believe that management will continue to provide sufficient funds to pay accounting and professional fees and other expenses to fulfill our reporting obligations under the Exchange Act until we commence business operations. Through the date of this annual report on Form 10-K management related parties have made a capital investment of $12,500 and additional loans in the amount of $35,015 for ongoing expenses. In the event that our available funds from our management and affiliates prove to be insufficient, we will be required to seek additional financing. Our failure to secure additional financing could have a material adverse affect on our ability to ~~pay~~comply ~~the accounting and other fees in order to continue to fulfill our reporting obligations and pursue our business plan. We do not have any arrangements~~ with ~~any~~Sarbanes-Oxley ~~bank or financial institution to secure additional financing and such financing may not be available on terms acceptable and in our best interests~~Act. ~~We do not have any written agreement with our affiliates to provide funds for our operating expenses.~~

~~STATE~~It may be time consuming, ~~BLUE~~difficult ~~SKY~~and ~~REGISTRATION;~~costly ~~POTENTIAL~~for ~~LIMITATIONS~~us ONto ~~RESALE~~develop OFand ~~THE~~implement ~~SECURITIES~~the internal controls and reporting procedures required by the Sarbanes-Oxley Act. We may need to hire additional financial reporting, internal controls and other finance staff or consultants in order to develop and implement appropriate internal controls and reporting procedures. If we are unable to comply with the Sarbanes-Oxley Act’s internal controls requirements, we may not be able to obtain the independent auditor certifications that Sarbanes-Oxley Act requires publicly-traded companies to obtain.

~~The holders~~We ofwill ~~our~~incur ~~shares~~increased ofcosts ~~common~~as ~~stock~~a ~~and~~result ~~those persons, who desire to purchase our stock in any trading market that might develop, should be aware that there may be state blue-sky law restrictions upon the ability~~ of ~~investors~~being ~~to resell our securities. Accordingly, investors should consider the secondary market for Stark Beneficial’s securities to be~~ a ~~limited one~~public company.

~~It is~~As ~~the~~a ~~present~~public ~~intention of Stark Beneficial’s management~~company, ~~after~~we will ~~the~~incur ~~commencement~~significant ~~of new business operations~~legal, toaccounting ~~seek coverage~~ and ~~publication~~other ofexpenses ~~information~~that ~~regarding~~we ~~our~~did ~~Company~~not inincur anas ~~accepted publication manual which permits~~ a ~~manual~~private ~~exemption~~company. ~~The~~In ~~manual exemption~~addition, ~~permits~~the aSarbanes-Oxley Act, ~~security~~as towell beas ~~distributed~~new inrules asubsequently ~~particular~~implemented ~~state~~by ~~without~~the ~~being~~Securities ~~registered~~and ifExchange Commission (the ~~Company~~“SEC”), ~~issuing~~has ~~the security~~required ~~has~~changes ~~a listing for that security~~ in acorporate ~~securities~~governance ~~manual~~practices ~~recognized~~of bypublic ~~the state~~companies. ~~However,~~We itexpect isthese ~~not~~new ~~enough~~rules ~~for~~and ~~the~~regulations ~~security~~ to be ~~listed~~increase inour alegal, accounting ~~recognized~~and ~~manual.~~financial ~~The~~compliance ~~listing~~costs ~~entry~~and ~~must~~to ~~contain~~make ~~(1)~~certain ~~the~~corporate ~~names~~activities ofmore ~~issuer’s~~time-consuming ~~officers~~ and ~~directors,~~costly. ~~(2)~~In anaddition, ~~issuer’s~~we ~~balance~~will ~~sheet,~~incur ~~and~~additional ~~(3)~~costs aassociated ~~profit~~with ~~and~~our ~~loss~~public ~~statement~~company ~~for~~reporting ~~either~~requirements. ~~the~~We ~~fiscal~~are ~~year~~currently ~~preceding~~evaluating ~~the~~and ~~balance sheet or for~~monitoring ~~the~~developments ~~most~~with ~~recent~~respect ~~fiscal~~to ~~year~~these ofnew ~~operations. Furthermore~~rules, ~~the~~and ~~manual~~we ~~exemption~~cannot ispredict aor ~~non-issuer~~estimate ~~exemption~~the ~~restricted~~amount toof ~~secondary trading~~additional ~~transactions,~~costs ~~making~~we itmay ~~unavailable~~incur ~~for~~or the ~~issuers~~timing ~~selling~~of ~~newly~~such ~~issued securities~~costs.

~~Most of~~Risks ~~the~~Associated ~~accepted~~With ~~manuals~~Doing ~~are~~Business ~~those published~~ in Standard and Poor’s, Moody’s Investor Service, Fitch’s Investment Service, and Best’s Insurance Reports, and many states expressly recognize these manuals. A smaller number of states declare that they “recognize securities manuals” but do not specify the recognized manuals. The following states do not have any provisions and therefore do not expressly recognize the manual exemption: Alabama, Georgia, Illinois, Kentucky, Louisiana, Montana, South Dakota, Tennessee, Vermont and Wisconsin.China

~~RULE~~Our operations and assets in China are subject to significant ~~144~~political ~~RELATED~~and ~~RISK~~economic uncertainties.

~~The SEC~~Changes ~~adopted~~in ~~amendments~~PRC tolaws ~~Rule~~and regulations, ~~144~~or ~~which~~their ~~became~~interpretation, ~~effective~~or onthe ~~February~~imposition ~~15,~~of ~~2008~~confiscatory ~~that~~taxation, ~~apply~~restrictions toon ~~securities~~currency ~~acquired~~conversion, ~~both before and~~imports ~~after~~and ~~that~~sources ~~date.~~of ~~Under these amendments~~supply, adevaluations ~~person~~of ~~who~~currency ~~has~~or ~~beneficially~~the ~~owned~~nationalization ~~restricted~~or ~~shares~~other expropriation of ~~our~~private ~~common~~enterprises ~~stock~~could ~~for at least~~have ~~six~~a ~~months~~material ~~would~~adverse beeffect ~~entitled~~on toour ~~sell~~business, ~~their~~results ~~securities~~of ~~provided~~operations ~~that~~and ~~(i)~~financial ~~such~~condition. ~~person~~Under isits ~~not~~current ~~deemed to have been one of our affiliates at the time of~~leadership, ~~or at any time during~~ the ~~three~~Chinese government ~~months~~has ~~preceding~~been apursuing ~~sale,~~economic ~~(ii)~~reform wepolicies ~~are~~that ~~subject~~encourage toprivate ~~the~~economic ~~Exchange~~activity ~~Act~~and ~~periodic~~greater ~~reporting~~economic decentralization. ~~requirements~~There ~~for~~is atno ~~least~~assurance, 90however, ~~days~~that ~~before~~ the ~~sale~~Chinese ~~and~~government ~~(iii)~~will ifcontinue ~~the~~to ~~sale~~pursue ~~occurs~~these ~~prior~~policies, toor ~~satisfaction~~that ofit awill ~~one-year~~not ~~holding period,~~significantly wealter ~~provide~~these ~~current~~policies ~~information~~from attime ~~the~~to time ofwithout ~~sale~~notice.

Persons who have beneficially owned restricted shares of our common stock for at least six months but who are our affiliates at the time of, or at any time during the three months preceding a sale, would be subject to additional restrictions, by which such person would be entitled to sell within any three-month period only a number of securities that does not exceed the greater of either of the following:11

	●	1% of the total number of securities of the same class then outstanding; or
	●	the average weekly trading volume of such securities during the four calendar weeks preceding the filing of a notice on Form 144 with respect to the sale;

A substantial portion of ours sales will be derived from China.

~~provided,~~We anticipate that sales inof ~~each~~our ~~case,~~product ~~that~~in weChina ~~are~~will ~~subject~~represent toour ~~the~~total ~~Exchange~~sales ~~Act~~in ~~periodic~~the ~~reporting~~near ~~requirements~~future. ~~for~~Any atsignificant ~~least~~decline ~~three~~in ~~months~~the ~~before~~condition of the PRC ~~sale.~~economy ~~Such~~could ~~sales~~adversely byaffect ~~affiliates~~consumer ~~must~~demand ~~also~~of ~~comply~~our ~~with~~product, ~~the~~among ~~manner~~other ~~of sale~~things, ~~current~~which ~~public~~in ~~information~~turn ~~and~~would ~~notice~~have ~~provisions~~a ofmaterial ~~Rule~~adverse ~~144~~effect on our business and financial condition.

10Currency fluctuations and restrictions on currency exchange may adversely affect our business, including limiting our ability to convert Chinese Renminbi into foreign currencies and, if Chinese Renminbi were to decline in value, reducing our revenue in U.S. dollar terms.

~~Restrictions~~Our reporting currency is the U.S. dollar and our operations in China use their local currency as their functional currencies. Substantially all of our revenue and expenses are in Chinese Renminbi. We are subject to the effects of exchange rate fluctuations with respect to any of these currencies. For example, the value of the Renminbi depends to a large extent on Chinese government policies and China’s domestic and international economic and political developments, as well as supply and demand in the ~~Reliance~~local market. Since 1994, the official exchange rate for the conversion of ~~Rule~~Renminbi ~~144~~to bythe ~~Shell~~U.S. ~~Companies~~dollar had generally been stable and the Renminbi had appreciated slightly against the U.S. dollar. However, on July 21, 2005, the Chinese government changed its policy of pegging the value of Chinese Renminbi to the U.S. dollar. Under the new policy, Chinese Renminbi may fluctuate within a narrow and managed band against a basket of certain foreign currencies. It is possible that the Chinese government could adopt a more flexible currency policy, which could result in more significant fluctuation of Chinese Renminbi against the U.S. dollar. We can offer no assurance that Chinese Renminbi will be stable against the U.S. dollar or ~~Former~~any ~~Shell~~other ~~Companies~~foreign currency.

~~Historically,~~The income statements ~~the~~of ~~SEC~~our ~~staff~~operations ~~has~~are ~~taken~~translated into U.S. dollars at the ~~position~~average ~~that~~exchange ~~Rule~~rates ~~144~~in iseach ~~not~~applicable ~~available~~period. ~~for~~To the ~~resale~~extent the U.S. dollar strengthens against foreign currencies, the translation of ~~securities~~these ~~initially~~foreign ~~issued~~currencies bydenominated ~~companies~~transactions results ~~that~~in ~~are~~reduced revenue, oroperating ~~previously~~expenses ~~were,~~and ~~blank~~net ~~check~~income ~~companies~~for our international operations. Similarly, ~~like~~to usthe extent the U.S. ~~The~~dollar weakens ~~SEC~~against ~~has~~foreign ~~codified~~currencies, ~~and~~the ~~expanded~~translation ~~this~~of ~~position~~these foreign currency denominated transactions results in increased revenue, operating expenses and net income for our international operations. We are also exposed to foreign exchange rate fluctuations as we convert the ~~amendments~~financial statements of our foreign subsidiaries into U.S. dollars in consolidation. If there is a change in ~~discussed~~foreign ~~above~~currency byexchange ~~prohibiting~~rates, the ~~use~~conversion of ~~Rule~~the ~~144~~foreign ~~for~~subsidiaries’ ~~resale~~financial statements into U.S. dollars will lead to a translation gain or loss which is recorded as a component of ~~securities~~other ~~issued~~comprehensive byincome. ~~any~~In ~~shell~~addition, ~~companies~~we (have certain assets and liabilities that are denominated in currencies other than ~~business~~the relevant entity’s functional currency. Changes ~~combination~~in ~~related~~the ~~shell~~functional ~~companies)~~currency orvalue ~~any~~of ~~issuer~~these ~~that~~assets ~~has~~and ~~been~~liabilities atcreate ~~any~~fluctuations ~~time~~that ~~previously~~will lead to a ~~shell~~transaction ~~company~~gain or loss. We ~~The~~have ~~SEC~~not ~~has~~entered ~~provided an~~into ~~important~~agreements ~~exception~~or purchased instruments to ~~this~~hedge ~~prohibition,~~our ~~however~~exchange rate risks, ifalthough we may do so in the ~~following~~future. The ~~conditions~~availability ~~are~~and ~~met:~~effectiveness of any hedging transaction may be limited and we may not be able to successfully hedge our exchange rate risks.

●Although ~~The~~Chinese ~~issuer~~governmental policies ofwere ~~the~~introduced ~~securities~~in ~~that~~1996 ~~was~~to ~~formerly~~allow athe ~~shell~~convertibility ~~company~~of ~~has~~Chinese ~~ceased~~Renminbi tointo beforeign acurrency ~~shell~~for ~~company;~~current ●account ~~The~~items, conversion ~~issuer~~ of ~~the~~Chinese ~~securities~~Renminbi isinto ~~subject~~foreign toexchange ~~the~~for ~~reporting~~capital ~~requirements~~items, ofsuch ~~Section~~as 13foreign direct investment, loans or ~~15(d)~~securities, requires the approval of the State Administration of Foreign Exchange, ~~Act;~~or ●the ~~The~~SAFE. ~~issuer~~These ofapprovals, however, do not guarantee the ~~securities~~availability ~~has~~of ~~filed~~foreign ~~all~~currency ~~Exchange~~conversion. ~~Act~~We ~~reports~~cannot ~~and~~be ~~material~~sure ~~required~~that towe will be ~~filed,~~able asto ~~applicable,~~obtain ~~during~~all ~~the~~required ~~preceding~~conversion 12approvals for ~~months~~our (operations or ~~such~~that ~~shorter~~Chinese ~~period~~regulatory ~~that~~authorities will not impose greater restrictions on the ~~issuer~~convertibility ~~was~~of ~~required~~Chinese Renminbi toin ~~file~~the ~~such~~future. ~~reports~~Because ~~and~~a ~~materials)~~significant amount of our future revenue may be in the form of Chinese Renminbi, ~~other~~our ~~than~~inability to ~~Current~~obtain ~~Reports~~the requisite approvals or any future restrictions on ~~Form~~currency ~~8-K;~~exchanges ~~and~~could ●limit Atour ~~least~~ability ~~one~~to ~~year~~utilize ~~has~~revenue generated ~~elapsed~~in ~~from~~Chinese ~~the~~Renminbi ~~time~~to ~~that~~fund ~~the~~our ~~issuer~~business ~~filed~~activities ~~current~~outside ~~comprehensive~~of ~~disclosure~~China, ~~with~~or ~~the~~to ~~SEC~~repay ~~reflecting~~foreign ~~its~~currency ~~status~~obligations, asincluding our andebt ~~entity~~obligations, ~~that~~which iswould ~~not~~have a ~~shell~~material ~~company~~adverse effect on our financial condition and results of operations.

As a result, it is likely that pursuant to Rule 144, stockholders who receive our restricted securities in a business combination will not be able to sell our shares without registration until one year after we have completed our initial business combination.12

~~RULE~~We may rely on dividends and other distributions ~~145~~from ~~RELATED~~our ~~RISKS~~PRC subsidiary to fund our cash and financing requirements, and any limitation on the ability of our subsidiary to make payments to us could materially and adversely affect our ability to conduct our business.

~~In the~~As ~~business~~an ~~combination~~offshore ~~context~~holding company, ~~Rule~~we ~~145~~will ~~has~~rely ~~imposed~~principally on ~~affiliates~~dividends offrom ~~either~~Greenstar ~~the~~Technology, ~~acquirer~~our orPRC ~~the~~subsidiary, ~~target~~for ~~company~~our ~~restrictions~~cash requirements, dividends onpayments ~~public~~and ~~resale~~other distributions to our shareholders, and to service any debt that we may incur and pay our operating expenses. The payment of ~~securities~~dividends ~~received~~by entities organized in aChina ~~business~~is ~~combination~~subject to limitations. In particular, ~~even~~PRC ~~where~~regulations ~~the~~permit ~~securities~~Greenstar Technology to bepay ~~issued~~dividends only out of its accumulated profits, if any, as determined in ~~the~~accordance ~~business~~with ~~combination~~Chinese accounting standards ~~were~~and ~~registered~~regulations. ~~under~~In ~~the~~addition, ~~Securities~~Greenstar ~~Act.~~Technology ~~These~~is ~~restrictions~~required ~~were~~each ~~designed~~year to ~~prevent~~set ~~the~~aside ~~rapid~~at ~~distribution~~least 10% of ~~securities~~its ~~into the~~annual ~~public~~after-tax ~~markets~~profits (as ~~after~~determined aunder ~~registered~~PRC ~~business~~accounting ~~combination~~standards) byinto ~~those~~its ~~who~~statutory ~~were~~reserve infund auntil ~~position~~the toaggregate ~~influence~~amount ~~the~~of ~~business~~that ~~combination~~reserve reaches ~~transaction.~~50% ~~The~~of ~~2008~~such ~~adopted~~entity’s ~~amendments~~registered tocapital. ~~Rule~~These ~~145~~reserves ~~eliminate~~are ~~these~~not ~~restrictions~~distributable inas ~~most~~cash ~~circumstances~~dividends.

~~Under the~~If ~~new~~Greenstar ~~amendments, affiliates of a target company who receive registered shares in a Rule 145 business combination transaction,~~Technology ~~and~~incurs ~~who~~debt doon ~~not~~its ~~become~~own ~~affiliates of the acquirer~~behalf, ~~will be able to immediately resell~~ the ~~securities~~instruments ~~received~~governing ~~by them into~~ the ~~public~~ ~~markets~~debt ~~without~~may ~~registration~~restrict ~~(except~~its ~~for~~ability ~~affiliates~~to ofpay adividends ~~shell~~or ~~company~~make asother ~~discussed~~distributions to ~~in the following section)~~us. ~~However, those~~Any ~~persons~~limitation ~~who~~on ~~are affiliates of~~ the ~~acquirer,~~ability ~~and those who become affiliates~~ of ~~the~~Greenstar ~~acquirer~~Technology ~~after~~to ~~the~~distribute ~~acquisition,~~dividends ~~will still~~or beother ~~subject~~payments to ~~the~~us ~~Rule~~could ~~144~~materially and ~~resale~~adversely ~~conditions~~limit ~~generally~~our ~~applicable~~ability to ~~affiliates~~grow, ~~including~~make ~~the~~investments ~~adequate~~or ~~current public information requirement~~acquisitions, ~~volume~~pay ~~limitations,~~dividends ~~manner-of-sale~~and ~~requirements~~otherwise ~~for~~fund ~~equity securities,~~ and, ifconduct ~~applicable,~~our ~~a Form 144 filing~~business.

~~Application of~~We ~~Rule~~may ~~145~~be subject to ~~Shell~~product ~~Companies~~liability claims if people or properties are harmed by the product sold by us.

~~Public~~The product intended ~~resale~~to ofbe ~~securities~~sold ~~acquired~~by us is manufactured by ~~affiliates~~a ofthird ~~acquirers~~party. ~~and~~The ~~target~~product ~~companies~~may inbe ~~business~~defectively ~~combination~~designed ~~transactions~~or ~~involving~~manufactured. ~~shell~~As a result, sales ~~companies~~of ~~will~~the ~~continue~~product could expose us to beproduct ~~subject~~liability claims relating to ~~restrictions~~personal ~~imposed~~injury byor ~~Rule~~property ~~145~~damage and may require product recalls or other actions. IfThird ~~the~~parties ~~business~~subject ~~combination~~to ~~transaction~~such isinjury ~~not~~or ~~registered under~~damage ~~the~~may ~~Securities~~bring ~~Act,~~claims ~~then~~or legal proceedings against us as the reseller ~~affiliates~~of ~~must~~the ~~look~~product. toWe ~~Rule~~do ~~144~~not tocurrently ~~resell~~maintain ~~their~~any ~~securities~~third-party ~~(with~~liability ~~the~~insurance ~~additional~~or ~~Rule~~product ~~144~~liability ~~conditions applicable~~insurance in relation to ~~shell~~product ~~company~~we ~~securities)~~intend to sell. IfAs ~~the~~a ~~business~~result, ~~combination~~any ~~transaction~~material isproduct ~~registered~~liability ~~under~~claim ~~the~~or ~~Securities~~litigation ~~Act,~~could ~~then~~have a material and adverse ~~affiliates~~effect ofon ~~the~~our ~~acquirer~~business, financial condition and ~~target~~results ~~company~~of ~~may~~operations. ~~resell~~Even ~~the~~unsuccessful ~~securities~~claims ~~acquired~~could result in the ~~transaction,~~expenditure of ~~subject~~funds toand ~~the~~managerial ~~following conditions:~~efforts in defending them and could have a negative impact on our reputation.

●We ~~The~~may ~~issuer~~have ~~must~~limited ~~meet~~legal ~~all~~recourse ofunder ~~the~~PRC ~~conditions~~laws ~~applicable~~if todisputes arise ~~shell companies~~ under ~~Rule~~our ~~144;~~contracts ●with ~~After~~third 90 days from the date of the acquisition, the affiliates may resell their securities subject to Rule 144’s volume limitations, adequate current public information requirement, and manner-of-sale requirements; ● After six months from the date of the acquisition, selling security-holders who are not affiliates of the acquirer may resell their securities subject only to the adequate current public information requirement of Rule 144; and ● After one year from the date of the acquisition, selling security-holders who are not affiliates or the acquirer may resell their securities without restrictionparties.

11The Chinese government has enacted laws and regulations dealing with matters such as corporate organization and governance, foreign investment, commerce, taxation and trade. However, their experience in implementing, interpreting and enforcing these laws and regulations is limited, and our ability to enforce commercial claims or to resolve commercial disputes is unpredictable. If our new business ventures are unsuccessful, or other adverse circumstances arise from these transactions, we face the risk that the parties to these ventures may seek ways to terminate the transactions, or, may hinder or prevent us from accessing important information regarding the financial and business operations of these acquired companies. The resolution of these matters may be subject to the exercise of considerable discretion by agencies of the Chinese government, and forces unrelated to the legal merits of a particular matter or dispute may influence their determination. Any rights we may have to specific performance, or to seek an injunction under PRC law, in either of these cases, are severely limited, and without a means of recourse by virtue of the Chinese legal system, we may be unable to prevent these situations from occurring. The occurrence of any such events could have a material adverse effect on our business, financial condition and results of operations.

~~THE COMPANY~~We ~~MAY~~must BEcomply ~~SUBJECT~~with TOthe ~~CERTAIN~~Foreign ~~TAX~~Corrupt ~~CONSEQUENCES~~Practices ~~IN OUR BUSINESS, WHICH MAY INCREASE OUR COST OF DOING BUSINESS~~Act.

We ~~may~~ ~~not~~are berequired ~~able~~ to ~~structure~~comply with ~~our~~the ~~acquisition~~United toStates ~~result~~Foreign inCorrupt ~~tax-free~~Practices ~~treatment~~Act, ~~for~~which ~~the~~prohibits U.S. companies orfrom ~~their~~engaging ~~stockholders,~~in ~~which~~bribery ~~could deter~~or ~~third~~other ~~parties~~prohibited payments ~~from~~to ~~entering~~foreign ~~into~~officials ~~certain~~for ~~business~~the ~~combinations~~purpose ~~with~~of usobtaining or ~~result~~retaining inbusiness. ~~being~~Foreign ~~taxed~~companies, onincluding ~~consideration~~some ~~received~~of our competitors, inare anot ~~transaction~~subject to these prohibitions. ~~Currently~~Corruption, aextortion, ~~transaction~~bribery, ~~may~~pay-offs, betheft ~~structured~~and soother asfraudulent topractices ~~result~~occur from time-to-time in ~~tax-free~~mainland ~~treatment~~China. toIf ~~both~~our ~~companies,~~competitors asengage ~~prescribed by~~in ~~various~~these ~~federal~~practices, ~~and~~they ~~state~~may ~~tax~~receive ~~provisions.~~preferential Wetreatment ~~intend~~from topersonnel of ~~structure~~some ~~any~~companies, ~~business~~giving ~~combination~~our socompetitors asan toadvantage ~~minimize~~in ~~the~~securing ~~federal~~business ~~and state~~or ~~tax~~from ~~consequences~~government toofficials ~~both~~who usmight ~~and~~give ~~the~~them ~~target~~priority in ~~entity.~~obtaining Wenew ~~cannot~~licenses, ~~guarantee~~which ~~however~~would ~~that~~put ~~the~~us ~~business~~at ~~combination~~a ~~will~~disadvantage. ~~meet~~Although ~~the statutory~~we ~~requirements~~inform ofour apersonnel ~~tax-free~~that ~~reorganization~~such orpractices ~~that~~are ~~the~~illegal, we ~~parties~~cannot ~~will~~assure ~~obtain~~you ~~the~~that ~~intended~~our ~~tax-free~~employees ~~treatment~~or ~~upon~~other aagents ~~transfer of~~will ~~stock~~not orengage ~~assets.~~in Asuch ~~non-qualifying~~conduct ~~reorganization~~for ~~could~~which ~~result~~we inmight ~~the~~be ~~imposition~~held ofresponsible. If ~~both~~our ~~federal~~employees ~~and~~or ~~state~~other ~~taxes~~agents ~~that~~are ~~may~~found to have an ~~adverse~~engaged ~~effect~~in onsuch ~~both~~practices, ~~parties~~we tocould ~~the~~suffer ~~transaction~~severe penalties.

~~WE WILL NOT DECLARE DIVIDENDS~~13

~~We do~~Changes ~~not~~in ~~expect~~foreign toexchange ~~pay dividends for the foreseeable future because we have no revenues. The payment of dividends will be contingent~~regulations ~~upon~~in ~~our future revenues and earnings, if any, capital requirements and overall financial condition. The payment of any future dividends will be within~~ the ~~discretion~~PRC ofmay ~~our~~affect ~~board of directors. It is~~ our ~~expectation~~ability ~~that after the commencement of new business operations that future management will determine~~ to ~~retain~~pay ~~any~~dividends ~~earnings for use~~ in ~~business~~foreign ~~operations~~currency ~~and~~or ~~accordingly,~~conduct weother ~~do not~~foreign ~~anticipate~~exchange ~~declaring any dividends in the foreseeable future~~business.

WEThe Renminbi is not a ~~MOST~~freely ~~LIKELY~~convertible ~~WILL~~currency ~~ISSUE~~currently, ~~ADDITIONAL~~and ~~SECURITIES~~the INrestrictions ~~CONJUNCTION~~on ~~WITH~~currency Aexchanges ~~BUSINESS~~may ~~OPPORTUNITY~~limit ~~WHICH~~our ~~WILL~~ability ~~RESULT~~to INuse Arevenues ~~DILUTION~~generated in OFRenminbi ~~PRESENT~~to fund our business activities outside the PRC or to make dividends or other payments in United States dollars. The ~~SHAREHOLDER~~PRC ~~OWNERSHIP~~government strictly regulates conversion of Renminbi into foreign currencies. Over the years, foreign exchange regulations in the PRC have significantly reduced the government’s control over routine foreign exchange transactions under current accounts. In the PRC, the SAFE, regulates the conversion of the Renminbi into foreign currencies. Pursuant to applicable PRC laws and regulations, foreign invested enterprises incorporated in the PRC are required to apply for foreign exchange registration. Currently, conversion within the scope of the “current account” (e.g. remittance of foreign currencies for payment of dividends, etc.) can be effected without requiring the approval of SAFE. However, conversion of currency in the “capital account” (e.g. for capital items such as direct investments, loans, securities, etc.) still requires the approval of SAFE.

~~Our Articles~~PRC ofregulation ~~Incorporation, as amended, authorize the issuance~~ of ~~300,000,000~~loans ~~shares~~to ofand ~~common~~direct ~~stock, par value $0.001. As of May~~investments ~~31,~~in ~~2014,~~PRC weentities ~~have~~by ~~2,379,935~~offshore ~~shares~~holding ~~issued~~companies ~~and outstanding. We~~ may bedelay ~~expected~~or toprevent ~~issue~~us ~~additional~~from ~~shares~~using ~~in connection with our pursuit of new business opportunities and new business operations. To~~ the ~~extent~~proceeds ~~that additional shares~~ of ~~common~~any ~~stock~~offering ~~are~~to ~~issued, our~~make ~~shareholders~~loans ~~would experience dilution of their respective ownership interests. If we issue shares of common stock in connection~~or ~~with~~capital ~~our~~contributions ~~intent~~ to ~~pursue~~our ~~new~~PRC ~~business opportunities~~subsidiary, awhich ~~change~~could inmaterially ~~control~~and ~~of our Company may be expected to occur. The issuance of additional shares of common stock may~~ adversely affect ~~the market price of~~ our ~~common~~liquidity ~~stock,~~and inability ~~the~~to ~~event~~fund ~~that an active trading~~and ~~market~~expand ~~commences~~our business.

~~PRINCIPAL~~We may transfer funds ~~STOCKHOLDER~~to ~~MAY~~or ~~ENGAGE~~finance INGreenstar ATechnology, ~~TRANSACTION~~our TOPRC ~~CAUSE~~subsidiary, ~~THE~~by ~~COMPANY~~means TOof ~~REPURCHASE~~shareholder’s ~~HIS~~loans ~~SHARES~~or OFcapital ~~COMMON~~contributions. ~~STOCK~~Any loans to Greenstar Technology, which is a foreign-invested enterprise, cannot exceed statutory limits based on the amount of our investments in Greenstar Technology, and shall be registered with the SAFE or its local counterparts. Furthermore, any capital contributions we make to Greenstar Technology shall be approved by the Ministry of Commerce, or the MOFCOM, or its local counterparts. We may not be able to obtain these government registrations or approvals on a timely basis, if at all. If we fail to receive such registrations or approvals, our ability to provide loans or capital contributions to Greenstar Technology may be negatively affected, which could adversely affect our liquidity and our ability to fund and expand our business.

In addition, the SAFE ~~order~~promulgated tothe ~~provide~~Circular ~~control~~on the Relevant Operating Issues concerning Administration Improvement of ~~the~~Payment ~~Company~~and toSettlement ~~third~~of ~~party~~Foreign Currency Capital of Foreign-invested Enterprises, ~~our~~or ~~principal~~SAFE ~~stockholder~~Circular No. 142, on August 29, 2008. Under SAFE Circular No. 142, registered capital of a foreign invested company settled in Renminbi converted from foreign currencies may ~~choose~~only tobe ~~cause~~used within the ~~Company~~business scope toapproved ~~sell~~by ~~Company~~the applicable governmental authority and may not be used for equity investments in the PRC, unless otherwise ~~securities~~provided toby ~~third~~other ~~parties~~PRC laws or regulations. In addition, ~~with~~foreign-invested enterprises may not change how they use such capital without SAFE’s approval, and may not in any case use such capital to repay Renminbi loans if they have not used the proceeds of such ~~sale~~loans. ~~being~~SAFE ~~utilized~~further ~~for~~promulgated the ~~Company~~Circular toon ~~repurchase~~Further ~~shares~~Clarification and Regulation of ~~common~~the ~~stock~~Issues Concerning the Administration ~~held~~of byCertain ~~such~~Capital ~~principal~~Account ~~stockholder~~Foreign Exchange Businesses, or SAFE Circular No. As45, aon ~~result~~November of16, ~~such~~2011, ~~transaction~~which expressly prohibits foreign-invested enterprises from using the registered capital settled in Renminbi converted from foreign currencies to grant loans through entrustment arrangements with a bank, repay inter-company loans or repay bank loans that have been transferred to a third party. SAFE Circular No. 142 and SAFE Circular No. 45 may significantly limit our ~~management,~~ability ~~principal~~to ~~stockholder(s)~~transfer the net proceeds from an offshore offering to Greenstar Technology and ~~Board~~convert ofthe ~~Directors~~net proceeds into Renminbi to invest in or acquire any other PRC companies, which may ~~change~~adversely affect our liquidity and our ability to fund and expand our business in the PRC.

WEA failure by the beneficial owners of our ~~ARE~~shares ~~REQUIRED~~who TOare ~~COMPLY~~PRC ~~WITH~~residents ~~PENNY~~to ~~STOCK~~comply ~~RULES~~with ~~WHICH~~certain ~~MAY~~PRC ~~LIMIT~~foreign ~~THE~~exchange ~~SECONDARY~~regulations ~~TRADING~~could ~~MARKET~~restrict ~~FOR~~our ~~OUR~~ability ~~SECURITIES~~to distribute profits, restrict our overseas and cross-border investment activities and subject us to liability under PRC law.

~~Our securities~~The ~~will~~SAFE behas ~~considered~~promulgated regulations, aincluding ~~“penny~~the ~~stock”~~Notice ason ~~defined~~Relevant inIssues ~~the~~Relating ~~Exchange~~to ~~Act~~Domestic ~~and~~Residents’ ~~the~~Investment ~~rules~~and ~~thereunder,~~Financing ~~unless~~and ~~the~~Round-Trip ~~price~~Investment ofthrough ~~our~~Special ~~shares~~Purpose ofVehicles, ~~common~~or ~~stock~~SAFE isCircular atNo. ~~least~~37, ~~$5.00.~~effective Weon ~~expect~~July ~~that~~14, ~~our~~2014, ~~share~~and ~~price~~its ~~will~~appendixes, bethat ~~less~~require PRC ~~than~~residents, ~~$5.00.~~including ~~Unless~~PRC ~~our~~institutions ~~common stock~~and isindividuals, ~~otherwise~~to ~~excluded~~register ~~from~~with ~~the~~local ~~definition~~branches of ~~“penny stock”,~~ the ~~penny~~SAFE ~~stock~~in ~~rules~~connection ~~apply.~~with ~~The penny stock rules~~their ~~require~~direct aestablishment ~~broker-dealer,~~or ~~prior~~indirect tocontrol aof ~~transaction~~an inoffshore aentity, ~~penny~~for ~~stock~~the ~~not~~purpose ~~otherwise~~of ~~exempt~~overseas ~~from~~investment ~~the~~and ~~rules~~financing, towith ~~deliver a standardized~~such ~~risk~~PRC ~~disclosure~~residents’ ~~document~~legally ~~that~~owned ~~provides~~assets ~~information~~or ~~about~~equity ~~penny~~interests ~~stocks~~in ~~and~~domestic ~~the~~enterprises ~~nature~~or ~~and~~offshore ~~level~~assets ofor ~~risks~~interests, referred to in ~~the~~SAFE ~~penny~~Circular ~~stock market~~No. ~~The~~ ~~broker-dealer~~37 ~~also~~as ~~must~~a ~~provide~~“special ~~the~~purpose ~~customer~~vehicle.” ~~with~~SAFE ~~current~~Circular ~~bid~~No. ~~and~~37 ~~offer~~further ~~quotations~~requires ~~for~~amendment to the registration ~~penny~~in ~~stock,~~ the ~~compensation~~event of ~~the~~ ~~broker-dealer~~any ~~and~~significant ~~its~~changes ~~sales~~with ~~person~~respect into the ~~transaction,~~special ~~and~~purpose ~~monthly~~vehicle, ~~account~~such ~~statements~~as ~~showing~~increase ~~the~~or ~~market value~~ decrease of ~~each~~capital ~~penny stock~~contributed ~~held~~by inPRC ~~the~~individuals, ~~customer’s~~share ~~account.~~transfer Inor ~~addition~~exchange, ~~the~~merger, ~~penny~~division ~~stock~~or ~~rules~~other ~~require~~material ~~that~~event. In the ~~broker-dealer,~~event that ~~not~~a ~~otherwise~~PRC ~~exempt from~~shareholder ~~such~~holding ~~rules,~~interests ~~must~~in ~~make~~ a special ~~written~~purpose ~~determination~~vehicle ~~that~~fails ~~the~~to ~~penny~~fulfill ~~stock is suitable for~~ the ~~purchaser~~required ~~and~~SAFE ~~receive~~registration, the PRC ~~purchaser’s~~subsidiaries ~~written~~of ~~agreement~~that tospecial ~~the~~purpose ~~transaction.~~vehicle ~~These~~may ~~disclosure~~be ~~rules~~prohibited ~~have~~from ~~the~~making ~~effect~~profit ofdistributions ~~reducing~~to the ~~level~~offshore ofparent ~~trading~~and from ~~activity~~carrying inout ~~the~~subsequent ~~secondary~~cross-border ~~market~~foreign ~~for~~exchange aactivities, ~~stock~~and ~~that becomes subject to~~ the ~~penny~~special ~~stock~~purpose ~~rules.~~vehicle Somay ~~long~~be asrestricted ~~the~~in ~~common~~their ~~stock is subject~~ability to ~~the~~contribute ~~penny~~additional ~~stock~~capital ~~rules,~~into itits ~~may~~PRC ~~become~~subsidiary. ~~more~~Further, ~~difficult~~failure to ~~sell~~comply ~~such~~with ~~securities. Such requirements could limit~~ the ~~level~~various ofSAFE ~~trading~~registration requirements ~~activity~~described ~~for~~above ~~our~~could ~~common~~result ~~stock~~in ~~and~~liability ~~could~~under ~~make~~PRC itlaw ~~more difficult~~ for ~~investors~~foreign toexchange ~~sell our common stock~~evasion.

~~Item 1B. Unresolved Staff Comments~~14

~~None~~These regulations apply to our direct and indirect shareholders who are PRC residents and may apply to any offshore acquisitions or share transfers that we make in the future if our shares are issued to PRC residents. To the best of our knowledge, none of our direct and indirect shareholders are PRC residents. However, if there exists any PRC residents beneficially holding interests in us without making appropriate registration pursuant to SAFE Circular No. 37, Greenstar Technology, as our PRC subsidiary, could be subject to fines and legal penalties, and the SAFE could restrict our cross-border investment activities and our foreign exchange activities, including restricting Greenstar Technology’s ability to distribute dividends to or obtain loans denominated in foreign currencies from us, or prevent us from paying dividends. As a result, our business operations and our ability to make distributions to you could be materially and adversely affected.

12PRC regulations relating to mergers and acquisitions and overseas listings of domestic enterprises by foreign investors may increase the administrative burden we face and create regulatory uncertainties.

~~Item~~The Regulations on Mergers 2and Acquisitions of Domestic Enterprises by Foreign Investors, or the M&A Rule, which became effective in September 2006 and were further amended in June 2009, requires that if an overseas company is established or controlled by PRC domestic companies or citizens intends to acquire equity interests or assets of any other PRC domestic company affiliated with the PRC domestic companies or citizens, such acquisition must be submitted to the MOFCOM, rather than local regulators, for approval. ~~Properties~~In addition, the M&A Rule requires that an overseas company controlled directly or indirectly by PRC companies or citizens and holding equity interests of PRC domestic companies needs to obtain the approval of the China Securities Regulatory Commission, or CSRC, prior to listing its securities on an overseas stock exchange. On September 21, 2006, the CSRC published a notice on its official website specifying the documents and materials required to be submitted by overseas special purpose companies seeking CSRC’s approval of their overseas listings.

~~Stark~~While the application ~~Beneficial~~of ~~shares~~the ~~office~~M&A ~~space~~Rule ~~with~~remains ~~its~~unclear, ~~officer~~based ~~and~~on ~~director~~our atunderstanding ~~330~~of ~~Clematis~~current ~~Street~~PRC laws, ~~Suite 217~~regulations, ~~West~~and ~~Palm~~the ~~Beach,~~notice ~~Florida~~published ~~33401.~~on ~~The~~September ~~Company~~21, ~~does~~2006, ~~not~~since ~~have~~Greenstar aTechnology, ~~lease~~our ~~and~~operating ~~the~~entity, ~~Company~~was ~~pays~~established noby ~~rent~~means ~~for~~of ~~the~~direct ~~space.~~investment, ~~The~~rather ~~Company~~than by ~~does~~merger ~~not~~or ~~own~~acquisition ~~any~~of ~~properties~~the ~~nor~~equity ~~does it~~interest ~~lease~~or assets of any ~~properties.~~“domestic ~~The~~company” ~~Company~~as ~~does~~defined ~~not~~under the M&A Rules, we believe itwe ~~will~~are ~~need~~not required to ~~maintain~~submit an ~~office~~application atto ~~any~~the ~~time~~MOFCOM inor the ~~foreseeable~~CSRC ~~future in~~for ~~order~~its toapproval ~~carry~~for ~~out~~any ~~its plan~~ of ~~operations~~our ~~as described herein~~transactions.

~~Item~~However, we cannot assure 3you that PRC governmental authorities, including the MOFCOM and the CSRC, will reach the same conclusion as us. ~~Legal~~If ~~Proceedings~~the MOFCOM, the CSRC and/or other PRC regulatory agencies subsequently determine that the approvals from the MOFCOM and/or CSRC and/or other PRC regulatory agencies were required, our PRC business could be challenged and we may need to apply for a remedial approval and may be subject to certain administrative punishments or other sanctions from PRC regulatory agencies. The regulatory agencies may impose fines and penalties on our operations in the PRC, limit our operating privileges in the PRC, delay or restrict the repatriation of our foreign currency in our offshore bank accounts into the PRC, or take other actions that could materially and adversely affect our business, financial condition, results of operations, reputation and prospects, as well as the trading price of our ordinary shares.

~~Stark Beneficial’s~~The ~~officers~~Chinese ~~and~~government ~~directors~~exerts ~~are not aware of any threatened or pending litigation to which the Company is a party~~substantial orinfluence ~~which~~over ~~any of its property is~~ the ~~subject~~manner ~~and~~in which ~~would~~we ~~have~~must ~~any~~conduct ~~material,~~our ~~adverse~~business ~~effect on the Company~~activities.

~~Item~~China only recently has 4permitted provincial and local economic autonomy and private economic activities, and, as a result, we are dependent on our relationship with the local government in the province in which we operate our business. ~~Mine~~Chinese ~~Safety~~government ~~Disclosures~~has exercised and continues to exercise substantial control over virtually every sector of the Chinese economy through regulation and state ownership. Our ability to operate in China may be harmed by changes in its laws and regulations, including those relating to taxation, product liabilities, environmental regulations, property and other matters. We believe that our operations in China are in material compliance with all applicable legal and regulatory requirements. However, the central or local governments of these jurisdictions may impose new, stricter regulations or interpretations of existing regulations that would require additional expenditures and efforts on our part to ensure our compliance with such regulations or interpretations. Accordingly, government actions in the future, including any decision not to continue to support recent economic reforms and to return to a more centrally planned economy or regional or local variations in the implementation of economic policies, could have a significant effect on economic conditions in China or particular regions thereof, and could require us to divest ourselves of any interest we then hold in PRC subsidiaries.

~~This section is not applicable to the Registrant.~~15

~~PART~~Future inflation in China may inhibit our activity to conduct IIbusiness in China.

~~Item~~In recent years, the Chinese 5economy has experienced periods of rapid expansion and high rates of inflation. ~~Market~~These ~~for~~factors ~~Registrant’s~~have ~~Common~~led ~~Equity~~to the adoption by Chinese government, ~~Related~~from ~~Stockholder~~time ~~Matters~~to ~~and~~time, ~~Issuer~~of ~~Purchases~~various corrective measures designed to restrict the availability of ~~Equity~~credit ~~Securities~~or regulate growth and contain inflation. High inflation may in the future cause Chinese government to impose controls on credit and/or prices, or to take other action, which could inhibit economic activity in China, and thereby harm the market for our product.

~~MARKET~~We may have difficulty establishing adequate management, legal ~~INFORMATION~~and financial controls in the PRC.

~~The~~We may have difficulty ~~Company’s~~in ~~common~~hiring ~~stock~~and isretaining ~~traded~~a onsufficient ~~the~~number ~~OTC~~of ~~Markets~~qualified ~~“OTCQB”~~employees ~~under~~to ~~the~~work ~~symbol~~in ~~“SRKB”~~the PRC. ~~Such~~As ~~trading~~ a result of ~~our~~these ~~common~~factors, ~~stock~~we ismay ~~limited~~experience difficulty in establishing management, legal and ~~sporadic.~~financial Tocontrols, ~~the~~collecting ~~best~~financial ~~knowledge~~data ofand ~~the~~preparing ~~Company~~financial statements, books ~~there~~of ~~has~~account ~~been~~and nocorporate ~~active~~records ~~trading~~and ~~activity~~instituting ~~for~~business practices that meet Western standards. We may have difficulty ~~approximately~~establishing ~~the~~adequate ~~past~~management, ~~two~~legal ~~years~~and financial controls in the PRC.

~~The table~~You ~~below~~may ~~sets~~experience ~~forth~~difficulties ~~the~~in ~~high~~effecting service ~~and low bid quotations for the Company’s Common Stock for each quarter~~ of ~~fiscal~~legal ~~2013 and fiscal 2014. The quotations below reflect inter-dealer prices~~process, ~~without~~enforcing ~~retail~~foreign ~~mark-up,~~judgments ~~mark-down~~ or ~~commission~~bringing ~~and~~original ~~may~~actions ~~not~~in ~~represent actual~~China ~~transactions.~~based ~~Moreover,~~on ~~the~~United ~~following~~States ~~quotations~~or ~~are~~other ~~based~~foreign laws onagainst ~~publically~~us ~~available~~and ~~historical~~our ~~charts~~management.

13We conduct substantially all of our operations in China and substantially all of our assets are located in China. In addition, some of our directors and executive officers may reside within China. As a result, it may not be possible to affect service of process within the United States or elsewhere outside China upon some of our directors and senior executive officers, including with respect to matters arising under U.S. federal securities laws or applicable state securities laws. It would also be difficult for investors to bring an original lawsuit against us or our directors or executive officers based on U.S. federal securities laws in a Chinese. Moreover, China does not have treaties with the United States or many other countries providing for the reciprocal recognition and enforcement of judgment of courts.

~~Closing~~Under the EIT Law, we may be classified ~~Bids~~as a “resident enterprise” of China. Such classification will likely result in unfavorable tax consequences to us and holders of our securities.

	HIGH		LOW
Quarter end May 31, 2014	$	.0011	$	.0011
Quarter end February 29, 2014	$	.0011	$	.0011
Quarter end November 30, 2013	$	.0011	$	.0011
Quarter end August 31, 2013	$	.0011	$	.0011
Quarter end May 31, 2013	$	.0011	$	.0011
Quarter end February 28, 2013	$	.0011	$	.0011
Quarter end November 30, 2012	$	.0011	$	.0011
Quarter end August 31, 2012	$	.0011	$	.0011

Under the EIT Law, an enterprise established outside of China with its “de facto management body” in China is considered a “resident enterprise,” meaning that it can be treated the same as a Chinese enterprise for enterprise income tax purposes. The implementing rules of the EIT Law defines “de facto management body” as an organization that exercises “substantial and overall management and control over the production and operations, personnel, accounting, and properties” of an enterprise. On April 22, 2009, the SAT, issued a circular, or SAT Circular No. 82, providing certain specific criteria for determining whether the “de facto management body” of a PRC-controlled enterprise that is incorporated offshore is located in China, which include all of the following conditions: (a) the location where senior management members responsible for an enterprise’s daily operations discharge their duties; (b) the location where financial and human resource decisions are made or approved by organizations or persons; (c) the location where the major assets and corporate documents are kept; and (d) the location where more than half (inclusive) of all directors with voting rights or senior management have their habitual residence.

At If the ~~time~~PRC tax authorities determine that we are a “resident enterprise” for PRC enterprise income tax purposes, a number of ~~filing~~unfavorable PRC tax consequences could follow. First, we will be subject to enterprise income tax at a rate of ~~this~~25% ~~annual~~on ~~report~~our worldwide income as well as PRC enterprise income tax reporting obligations. This would mean that income such as interest on ~~Form~~offering 10proceeds and other non-KChina source income would be subject to PRC enterprise income tax at a rate of 25%. Second, ~~there~~although isunder 5the EIT Law and its implementing rules dividends paid to us by our PRC subsidiaries would qualify as “tax-exempt income,~~000~~” we cannot guarantee that such dividends will not be subject to a 10% withholding tax,~~000~~ ~~shares~~as ofthe ~~Series~~PRC Bforeign ~~Preferred~~exchange ~~Stock~~control ~~outstanding~~authorities, which ~~stock~~enforce isthe ~~convertible~~withholding ~~into~~tax, 10have ~~shares~~not yet issued guidance with respect to the processing of ~~common~~outbound ~~stock~~remittances ~~per~~to ~~share~~entities that are treated as resident enterprises for PRC enterprise income tax purposes. ~~There~~Finally, ~~are~~it nois ~~other~~possible ~~outstanding~~that ~~options~~a or10% ~~warrants~~withholding tax is imposed on dividends we pay to ~~purchase~~our non-PRC enterprise shareholders and with respect to gains derived by our non-PRC enterprise shareholders from transferring our ~~common~~shares, orand ~~Preferred~~a ~~Stock~~20% withholding tax is imposed on dividends we pay to our non-PRC individual shareholders and with respect to gains derived by our non-PRC individual shareholders from transferring our shares.

It is the position of the Securities and Exchange Commission, in a No Action Letter to OTC Compliance at the NASD, dated January 21, 2000, that Rule 144 is not available for resale transactions involving securities sold by promoters and affiliates of a blank check company, and their transferees, and anyone else who has been issued securities from a blank check company, and that securities issued by a blank check company to promoters and affiliates, and their transferees, can only be resold through registration under the Act. Promoters and affiliates of a blank check company will be considered underwriters under the Securities Act when reselling the securities of a blank check company. At present, the Company is a blank check company with no revenues and has no specific business plan or purpose. The Company’s business plan is to seek new business opportunities or to engage in a merger or acquisition with an unidentified company. As a result, the Company is a blank check company. Michael Anthony is a promoter as defined by the Act.16

~~Effective February~~We ~~15,~~face ~~2008,~~uncertainties ~~the~~with ~~Securities~~respect ~~and~~to ~~Exchange Commission codified this position in new Rule 144(i). Rule 144(i) provides that~~ the ~~safe harbor found in Rule 144 is not available for the resale of securities initially issued by an issuer that has no or nominal~~ ~~operations~~application ~~and no or nominal assets or assets consisting solely~~ of ~~cash~~the orCircular ~~cash~~on ~~equivalents~~Strengthening orthe ~~any~~Administration ~~amount~~ of ~~assets~~Enterprise ~~consisting of~~Income ~~cash~~Tax orfor ~~cash~~Share ~~equivalents~~Transfer ~~and~~by ~~nominal other assets. In accordance with Rule 144(i), Rule 144 is not available for the re~~Non-~~sale of~~PRC ~~our securities initially issued while we were a shell company~~Resident Enterprises.

~~The~~Pursuant to the Circular ~~ability~~on Strengthening the Administration of ~~individual~~Enterprise ~~shareholders~~Income toTax ~~trade~~for ~~their~~Share ~~shares~~Transfers by Non-PRC Resident Enterprises, or SAT Circular No. 698, issued by the SAT in December 2009 with retroactive effect from January 1, 2008, if a ~~particular~~non-resident ~~state~~enterprise indirectly transfers the equity interests of a PRC resident enterprise by transferring equity interests of an overseas holding company, or an Indirect Transfer, and such overseas holding company is located in a tax jurisdiction that: (i) has an effective tax rate of less than 12.5% or (ii) does not impose income tax on foreign income of its residents, the transferring nonresident enterprise must report this Indirect Transfer to the competent PRC tax authority of the PRC resident enterprise. The PRC tax authority will apply the “substance over form” principle, and as a result may disregard the existence of the overseas holding company if such overseas holding company lacks a reasonable commercial purpose and was established for the purpose of reducing, avoiding or deferring PRC tax. As a result, gains derived from such an Indirect Transfer may be subject to ~~various~~PRC ~~rules~~withholding ~~and~~tax ~~regulations~~at a rate of ~~that~~up ~~state~~to 10%. ASAT ~~number~~Circular ofNo. ~~states~~698 ~~require~~also provides that anwhere ~~issuer’s~~a ~~securities~~non-PRC beresident ~~registered~~enterprise intransfers ~~their~~its ~~state~~equity orinterests ~~appropriately~~in ~~exempted~~a ~~from~~PRC ~~registration~~resident ~~before~~enterprise to its related parties at a price lower than the ~~securities~~fair ~~are~~market ~~permitted~~value, the relevant tax authority has the power to ~~trade~~make ina ~~that~~reasonable ~~state~~adjustment to the taxable income of the transaction.

~~Stark~~There is uncertainty as ~~Beneficial~~to the application of SAT Circular No. 698. While the term “Indirect Transfer” is not ~~and~~clearly defined, it is understood that the relevant PRC tax authorities have broad jurisdiction over requests for information regarding foreign companies having remote contact with the PRC. Moreover, the relevant authority has not ~~proposing~~yet promulgated any formal provisions or made any formal interpretation as to ~~publicly~~the ~~offer~~procedures or format for reporting an Indirect Transfer. In addition, there have not been any ~~securities~~formal declarations concerning how to determine whether a foreign investor has adopted an arrangement for the purpose of reducing, avoiding or deferring PRC tax. As a result, we and our non-resident investors or non-resident enterprise shareholders may be at ~~this~~risk ~~time~~of being taxed under SAT Circular No. 698 and may be required to expend valuable resources to comply with SAT Circular No. 698 or to establish that we and our non-resident enterprise investors or non-resident enterprise shareholders should not be taxed under SAT Circular No. 698, which may have a material adverse effect on our financial condition and results of operations or such non-resident investors’ or such non-resident enterprise shareholders’ investments in us.

~~From~~Our Chinese operating companies are obligated ~~time-~~to~~-time~~ ~~the~~withhold ~~Company~~and ~~may~~pay ~~grant~~PRC ~~options~~individual orincome ~~warrants,~~tax orin ~~promise~~respect ~~registration~~of ~~rights~~the tosalaries ~~certain~~and ~~shareholders.~~other ~~The~~income ~~Company~~received ~~has~~by their employees who are nosubject ~~control~~to ~~over~~PRC ~~the~~individual ~~number~~income oftax. ~~shares~~If ofthey ~~its~~fail ~~common~~to ~~stock~~withhold ~~that~~or ~~its~~pay ~~shareholders~~such ~~sell.~~individual ~~The~~income ~~price~~tax ofin ~~the~~accordance ~~Company’s~~with ~~stock~~applicable PRC regulations, they may be ~~adversely~~subject ~~affected~~to ifcertain ~~large~~sanctions ~~amounts~~and ~~are~~other ~~sold~~penalties, inwhich could have a ~~short~~material ~~period~~adverse impact on our business.

~~The Company’s~~Under ~~shares~~PRC ~~most~~laws, ~~likely~~Greenstar Technology will be ~~subject~~obligated to ~~the~~withhold ~~provisions~~and ofpay ~~Section~~individual ~~15(g)~~income ~~and~~tax ~~Rule~~in ~~15g-9~~respect of the ~~Exchange~~salaries ~~Act,~~and ~~commonly~~other income received by ~~referred~~their toemployees aswho ~~the~~are ~~“penny~~subject ~~stock”~~to ~~rule.~~PRC ~~Section~~individual ~~15(g)~~income ~~sets~~tax. ~~forth~~Greenstar ~~certain~~Technology ~~requirements~~may ~~for~~be ~~transactions~~subject into ~~penny~~certain ~~stocks~~ sanctions and ~~Rule~~other liabilities ~~15g-9(d)(1)~~under ~~incorporates~~PRC ~~the~~laws ~~definition~~in case of ~~penny~~failure ~~stock~~to aswithhold ~~that~~and ~~used~~pay inindividual ~~Rule~~income ~~3a51-1~~taxes offor its employees in accordance with the ~~Exchange~~applicable ~~Act~~laws.

~~The SEC~~In ~~generally~~addition, ~~defines~~the ~~penny~~SAT ~~stock~~has issued toseveral becirculars ~~any~~concerning ~~equity~~employee ~~security~~stock ~~that~~options. ~~has~~Under athese ~~market~~circulars, ~~price~~employees ~~less~~working ~~than~~in ~~$5.00~~the ~~per~~PRC ~~share,~~(which ~~subject~~could ~~to certain~~include ~~exceptions.~~both ~~Rule~~PRC ~~3a51-1~~employees ~~provides~~and ~~that~~expatriate ~~any~~employees ~~equity~~subject ~~security~~to isPRC ~~considered~~individual toincome betax) aare ~~penny~~required ~~stock~~to ~~unless~~pay ~~that~~PRC ~~security~~individual ~~is:~~income ~~registered~~tax ~~and~~in ~~traded~~respect onof atheir ~~national~~income ~~securities~~derived ~~exchange~~from ~~meeting~~exercising ~~specified~~or ~~criteria~~otherwise ~~set~~disposing byof ~~the~~their ~~SEC;~~stock ~~authorized~~options. ~~for~~If ~~quotation~~we onimplement ~~The~~employee ~~NASDAQ~~stock ~~Stock~~options ~~Market;~~plan, ~~issued~~Greenstar byTechnology awill ~~registered~~be ~~investment~~obligated ~~company;~~to ~~excluded~~file ~~from~~documents ~~the~~related ~~definition~~to onemployee ~~the~~stock ~~basis~~options ofwith ~~price~~relevant ~~(at~~tax ~~least $5.00 per~~authorities ~~share)~~and orwithhold ~~the~~and ~~issuer’s~~pay ~~net~~individual ~~tangible~~income ~~assets;~~taxes orfor ~~exempted~~those ~~from~~employees ~~the~~who ~~definition~~exercise bytheir ~~the~~stock ~~SEC~~options. ~~Broker-dealers~~While ~~who~~tax ~~sell~~authorities ~~penny~~may ~~stocks~~advise tous ~~persons~~that ~~other~~our ~~than~~policy ~~established~~is ~~customers~~compliant, ~~and~~they ~~accredited~~may ~~investors~~change ~~(generally persons with assets in excess of $1,000,000 not including~~ their ~~home~~policy, orand ~~annual~~we ~~income~~could ~~exceeding~~be ~~$200,000, or $300,000 together with their spouse), are~~ subject to ~~additional sales practice requirements~~sanctions.

1417

~~For transactions~~The ~~covered~~enforcement ~~by these rules, broker-dealers must make a special suitability determination for the purchase~~ of ~~such~~labor ~~securities and~~contract ~~must~~law have received the purchaser’s written consent to the transaction prior to the purchase. Additionally, for any transaction involving a penny stock, unless exempt, the rules require the delivery, prior to the first transaction, of a risk disclosure document relating to the penny stock market. A broker-dealer also must disclose the commissions payable to both the broker-dealer and ~~the~~ ~~registered~~increase ~~representative,~~in ~~and~~labor ~~current~~costs ~~quotations for the securities. Finally, monthly statements must be sent to clients disclosing recent price information for the penny stocks held~~ in the ~~account~~PRC ~~and information on the limited market in penny stocks. Consequently, these rules~~ may ~~restrict~~adversely ~~the~~affect ~~ability~~our ofbusiness ~~broker-dealers to trade~~ and~~/or~~ ~~maintain a market in~~ our ~~common stock and may affect the ability of shareholders to sell their shares~~profitability.

AsChina adopted a labor contract law and its implementation rules effective on January 1, 2008 and September 18, 2008, respectively. The labor contract law was further amended on December 28, 2012. The labor contract law and its implementation rules impose more stringent requirements on employers with regard to, among others, severance payment upon permitted termination of ~~May~~the 31employment by an employer and non-fixed term employment contracts, ~~2014~~time ~~there~~limits ~~were~~for ~~approximately~~probation ~~310~~period ~~shareholders~~as well as the duration and the times that an employee can be placed on a fixed term employment contract. Due to the limited period of ~~record~~effectiveness of the labor contract law and its implementation rules, and the lack of clarity with respect to their implementation, potential penalties and fines, it is uncertain how they will impact our ~~common~~current ~~stock~~employment policies and practices. ~~This~~Our ~~number~~employment ~~does~~policies ~~not~~and ~~include~~practices anmay ~~indeterminate~~violate the labor contract law ~~number~~or its implementation rules and we may be subject to related penalties, fines or legal fees. Compliance with the labor contract law and its implementation rules may increase our operating expenses, in particular our personnel expenses, as the continued success of ~~shareholders~~our ~~whose~~business ~~shares~~depends ~~are~~significantly ~~held~~on byour ~~brokers~~ability to attract and retain qualified personnel. In the event that we decide to terminate some of our employees or otherwise change our employment or labor practices, the labor contract law and its implementation rules may also limit our ability to effect those changes in ~~street~~a ~~name~~manner that we believe to be cost-effective or desirable, which could adversely affect our business and results of operations.

~~Dividends~~Additionally, PRC companies are subject to various laws and regulations regarding social insurance and housing funds, under which Greenstar Technology is required to pay employees’ pension contributions, work-related injury benefits, maternity insurances, medical and unemployment benefit plans, housing funds and other welfare-oriented payments. Greenstar Technology has not contributed social insurance premiums and housing funds for its employees in full compliance with applicable PRC laws. As such, Greenstar Technology may be ordered to compensate the cumulative amount of the under-contributed social insurance premiums and housing fund contributions and be subject to administrative penalties, including fines, and as such our business and reputation may be adversely affected.

~~The Company~~Because ~~has~~Chinese ~~not~~laws ~~declared~~will ~~any~~govern ~~dividends since inception and does not anticipate paying any dividends in the foreseeable future.~~almost ~~The~~all ~~payment~~ of ~~dividends~~our isbusiness’ ~~within~~material ~~the~~agreements, ~~discretion~~we ofmay ~~the~~not ~~Board~~be ofable ~~Directors~~to ~~and~~enforce ~~will~~our ~~depend~~rights onwithin the ~~Company’s~~PRC ~~earnings,~~or ~~capital requirements~~elsewhere, ~~financial~~which ~~condition, and other relevant factors. There are no restrictions that currently limit the Company’s~~could ~~ability~~result toin ~~pay~~a ~~dividends~~significant onloss ~~its~~of ~~Common~~business, ~~Stock~~business ~~other~~opportunities ~~than~~or ~~those generally imposed by applicable state law~~capital.

~~Equity~~The Chinese legal system ~~Compensation~~is ~~Plans~~similar to a civil law system based on written statutes. Unlike common law systems, it is a system in which decided legal cases have little precedential value. Although legislation in the PRC over the past 25 years has significantly improved the protection afforded to various forms of foreign investment and contractual arrangements in the PRC, these laws, regulations and legal requirements are relatively new. Due to the limited volume of published judicial decisions, their non-binding nature, the short history since their enactments, the discrete understanding of the judges or government agencies of the same legal provision, inconsistent professional abilities of the judicators, and the inclination to protect local interest in the court rooms, interpretation and enforcement of PRC laws and regulations involve uncertainties, which could limit the legal protection available to us, and foreign investors, including you. The inability to enforce or obtain a remedy under any of our future agreements could result in a significant loss of business, business opportunities or capital and could have a material adverse impact on our business, prospects, financial condition, and results of operations. In addition, the PRC legal system is based in part on government policies and internal rules (some of which are not published on a timely basis or at all) that may have a retroactive effect. As a result, we may not be aware of our violation of these policies and rules until sometime after the violation. In addition, any litigation in the PRC, regardless of outcome, may be protracted and result in substantial costs and diversion of resources and management attention.

~~We have no equity compensation plans.~~18

~~Recent Sales~~Risks ofRelating ~~Unregistered~~to Our Securities

~~The following~~Insiders ishave asubstantial ~~list~~control ~~of unregistered securities sold by the Company within the last three years including the date sold, the title~~over ~~of the securities~~us, ~~the~~and ~~amount~~they ~~sold,~~could ~~the~~delay ~~identity~~or ofprevent ~~the~~a ~~person~~change ~~who~~in ~~purchased~~our ~~the~~corporate ~~securities,~~control ~~the~~even ~~price~~if orour other ~~consideration paid~~stockholders ~~for~~wanted ~~the~~it ~~securities,~~to ~~and the section of the Securities Act of 1933 under which the sale was exempt from registration as well as the factual basis for claiming such exemption~~occur.

~~In exchange~~Our ~~for~~executive ~~a capital investment of $2~~officers,~~500 by Century Capital Partners on or near October 16, 2007 Stark Beneficial issued to~~ ~~Century Capital Partners 2~~directors,~~100,000~~ ~~shares~~and ofprincipal ~~its~~stockholders ~~common~~hold ~~stock representing~~ approximately 8899% of ~~its~~our ~~common stock~~ outstanding ~~on that~~common ~~date~~stock. ~~The~~Accordingly, ~~funds~~these ~~were~~stockholders are ~~used~~able to ~~pay~~control ~~ongoing~~all ~~administrative~~matters ~~expenses,~~requiring ~~including~~stockholder ~~but not limited to~~approval, ~~outstanding~~including ~~transfer~~the ~~agent fees,~~election ~~state~~of ~~reinstatement~~directors and ~~filing~~approval ~~fees~~of ~~and~~significant corporate ~~all costs associated with conducting a shareholders meeting~~transactions. OnThis ~~May~~could ~~23,~~delay ~~2012,~~or ~~Century Capital~~prevent ~~Partners~~an ~~transferred~~outside ~~the~~party ~~2,100,000~~from ~~shares~~acquiring toor ~~Corporate~~merging ~~Services~~with ~~International.~~us ~~Both~~even ~~entities~~if ~~are~~our ~~solely~~other ~~owned and controlled~~stockholders bywanted ~~Michael~~it ~~Anthony,~~to ~~our officer and director~~occur.

~~On May~~There ~~23,~~may ~~2012~~not ~~Corporate~~be ~~Services~~sufficient ~~International,~~liquidity ain the ~~company~~market ~~owned~~for ~~and controlled by~~ our ~~CEO,~~securities ~~paid $10,000 to Stark Beneficial~~ in a ~~non-cash~~order ~~exchange~~ for ~~the~~investors ~~5,000,000~~to ~~shares~~sell oftheir ~~Series B Preferred Stock~~securities. ~~This payment was made by an reduction of the Due to Related Party balance.~~

~~The~~There is currently only ~~Company~~a ~~believes~~limited ~~that~~public market for our common stock, which is listed on the ~~issuance~~Over-the-Counter Bulletin Board, and ~~sale~~there ofcan ~~the~~be ~~restricted~~no ~~shares~~assurance that ~~was~~a ~~exempt~~trading ~~from~~market ~~registration~~will ~~pursuant~~develop tofurther ~~Section~~or ~~4(2)~~be maintained in the future. During the month of November 2014, there was no trading ~~the~~activity ~~Act~~in asour ~~privately~~common ~~negotiated~~stock. As of November 30, ~~isolated~~2014, ~~non-recurring~~the ~~transactions~~closing ~~not~~bid ~~involving~~price ~~any~~of ~~public~~our ~~solicitation~~common stock was $0.0011 Anper ~~appropriate~~share. ~~restrictive~~As of ~~legend~~November is30, ~~affixed~~2014, towe ~~the~~had approximately 310 shareholders of record of our common stock, ~~certificates~~not ~~issued~~including shares held in ~~such~~street ~~transactions~~name.

~~Issuer Purchases~~The market price of ~~Equity~~our ~~Securities~~common stock may be volatile.

~~None~~The market price of our common stock has been and will likely continue to be highly volatile, as is the stock market in general, and the market for OTC Bulletin Board quoted stocks in particular. Some of the factors that may materially affect the market price of our common stock are beyond our control, such as changes in financial estimates by industry and securities analysts, conditions or trends in the industry in which we operate or sales of our common stock. These factors may materially adversely affect the market price of our common stock, regardless of our performance. In addition, the public stock markets have experienced extreme price and trading volume volatility. This volatility has significantly affected the market prices of securities of many companies for reasons frequently unrelated to the operating performance of the specific companies. These broad market fluctuations may adversely affect the market price of our common stock.

~~Item~~Our common stock may be considered a “penny 6.stock” ~~Selected~~and ~~Financial~~may ~~Data~~be difficult to sell.

~~This~~The SEC has adopted regulations ~~section~~which generally define a “penny stock” to be an equity security that has a market price of less than $5.00 per share or an exercise price of less than $5.00 per share, subject to specific exemptions. The market price of our common stock is ~~not~~less than ~~applicable~~$5.00 per share and, therefore, it may be designated as a “penny stock” according to SEC rules. This designation requires any broker or dealer selling these securities to disclose certain information concerning the ~~Registrant~~transaction, asobtain a ~~Smaller~~written agreement ~~Reporting~~from ~~Company~~the purchaser and determine that the purchaser is reasonably suitable to purchase the securities. These rules may restrict the ability of brokers or dealers to sell our common stock and may affect the ability of investors to sell their shares.

~~Item 7.~~The ~~Management’s~~market ~~Discussion~~for ~~and~~penny ~~Analysis~~stocks ofhas ~~Financial~~experienced numerous ~~Condition~~frauds and ~~Results~~abuses, ofwhich ~~Operations~~could adversely impact investors in our stock.

~~The following~~OTCBB ~~presentation~~securities ofare ~~management’s~~frequent targets ~~discussion and analysis~~ of ~~the~~fraud ~~Company’s~~or ~~financial~~market ~~condition~~manipulation, ~~and~~both ~~results~~because of ~~operations~~ ~~should~~their begenerally ~~read~~low inprices ~~conjunction~~and ~~with~~because ~~the~~OTCBB ~~Company’s~~reporting ~~financial~~requirements ~~statements, the accompanying notes thereto and other~~are ~~financial~~less ~~information~~stringent ~~appearing~~than ~~elsewhere~~those ~~in this report. This section and other parts~~ of ~~this report contain forward-looking statements that involve risks and uncertainties. The Company’s actual results may differ significantly from~~ the ~~results discussed~~stock inexchanges ~~the~~or ~~forward-looking statements~~NASDAQ.

15Patterns of fraud and abuse include:

~~Emerging Growth~~● ~~Company~~Control ~~Critical~~of ~~Accounting~~the ~~Policy~~market ~~Disclosure~~for the security by one or a few broker-dealers that are often related to the promoter or issuer; ● Manipulation of prices through prearranged matching of purchases and sales and false and misleading press releases; ● “Boiler room” practices involving high pressure sales tactics and unrealistic price projections by inexperienced sales persons; ● Excessive and undisclosed bid-ask differentials and markups by selling broker-dealers; and ● Wholesale dumping of the same securities by promoters and broker-dealers after prices have been manipulated to a desired level, along with the inevitable collapse of those prices with consequent investor losses.

We qualify as an “emerging growth company” under the JOBS Act. As a result, we are permitted to, and intend to, rely on exemptions from certain disclosure requirements. For so long as we are an emerging growth company, we will not be required to:19

●Our ~~have~~management anis ~~auditor~~aware ~~report on our internal controls over financial reporting pursuant to Section 404(b)~~ of the ~~Sarbanes-Oxley~~abuses ~~Act; ● comply with any requirement~~ that ~~may~~have beoccurred ~~adopted~~historically in by the ~~Public~~penny ~~Company~~stock ~~Accounting Oversight Board regarding mandatory audit firm rotation or a supplement to the auditor’s report providing additional information about the audit and the financial statements (i~~market.e., an auditor discussion and analysis); ● submit certain executive compensation matters to shareholder advisory votes, such as “say-on-pay” and “say-on-frequency;” and ● disclose certain executive compensation related items such as the correlation between executive compensation and performance and comparisons of the CEO’s compensation to median employee compensation.

~~In addition,~~We ~~Section~~have ~~107~~not ofpaid ~~the~~dividends ~~JOBS Act also provides that an emerging growth company can take advantage of the extended transition period provided~~ in ~~Section 7(a)(2)(B) of~~ the ~~Securities Act for complying with new or revised accounting standards. In other words,~~past anand ~~emerging~~do ~~growth~~not ~~company~~expect ~~can delay the adoption of certain accounting standards until those standards would otherwise apply~~ to ~~private~~pay ~~companies.~~dividends Wein ~~have elected to take advantage of~~ the ~~benefits~~foreseeable offuture ~~this~~and ~~extended~~any ~~transition~~return ~~period.~~on ~~Our~~investment ~~financial statements~~ may ~~therefore not~~ be ~~comparable~~limited to ~~those~~the value of ~~companies~~our ~~that comply with such new or revised accounting standards~~stock.

We ~~will~~ ~~remain~~have annever ~~emerging~~paid ~~growth~~any cash ~~company~~dividends ~~from~~on upour tocommon ~~the~~stock ~~last~~and ~~day~~do ofnot ~~the~~anticipate ~~fifth~~paying ~~anniversary~~any ofcash ~~your~~dividends ~~first~~on ~~registered~~our ~~sale of~~ common ~~equity~~ ~~securities~~stock orin ~~until~~ the ~~earliest~~foreseeable ~~of (i) the last day of the first fiscal year in which our total annual gross revenues~~future ~~exceed~~and $1any ~~billion,~~return ~~(ii)~~on ~~the~~investment ~~date~~may ~~that~~be welimited ~~become~~to ~~a “large accelerated filer” as defined in Rule 12b-2 under~~ the ~~Securities Exchange Act of 1934, which would occur if the market~~ value of our ~~ordinary~~stock. ~~shares~~We ~~that~~plan isto ~~held~~retain byany ~~non-affiliates~~future ~~exceeds~~earnings ~~$700 million~~to asfinance of the last business day of our most recently completed second fiscal quarter or (iii) the date on which we have issued more than $1 billion in non-convertible debt during the preceding three year periodgrowth.

~~Rule 12b-2~~ITEM of1B. ~~the~~UNRESOLVED ~~Securities~~STAFF Exchange Act of 1934, as amended, defines a Smaller Reporting Company as an issuer that is not an investment company, an asset-backed issuer), or a majority-owned subsidiary of a parent that is not a smaller reporting company and that:COMMENTS

●There ~~Had~~are ano ~~public~~unresolved comments ~~float~~from ~~of less than $75 million as of~~ the ~~last~~Securities ~~business day of its most recently completed second fiscal quarter, computed by multiplying the aggregate worldwide number of shares of its voting~~ and non-voting common equity held by non-affiliates by the price at which the common equity was last sold, or the average of the bid and asked prices of common equity, in the principal market for the common equity; or ● In the case of an initial registration statement under the Securities Act or Exchange Act for shares of its common equity, had a public float of less than $75 million as of a date within 30 days of the date of the filing of the registration statement, computed by multiplying the aggregate worldwide number of such shares held by non-affiliates before the registration plus, in the case of a Securities Act registration statement, the number of such shares included in the registration statement by the estimated public offering price of the shares; or ● In the case of an issuer whose public float as calculated under paragraph (1) or (2) of this definition was zero, had annual revenues of less than $50 million during the most recently completed fiscal year for which audited financial statements are availableCommission.

~~We qualify~~ITEM ~~as a Smaller Reporting Company~~2. Moreover, as a Smaller Reporting Company and so long as we remain a Smaller Reporting Company, we benefit from similar exemptions and exclusions as an Emerging Growth Company. In the event that we cease to be an Emerging Growth Company as a result of a lapse of the five year period, but continue to be a Smaller Reporting Company, we would continue to be subject to similar exemptions available to Emerging Growth Companies until such time as we were no longer a Smaller Reporting Company.PROPERTIES

~~OVERVIEW~~The following table summarizes the location of real property we own and lease.

Effective December 31, 2007, the Company approved and authorized a plan of quasi reorganization and restatement of accounts to eliminate the accumulated deficit and related capital accounts on the Company’s balance sheet. The Company concluded its period of reorganization after reaching a settlement agreement with all of its significant creditors. The Company, as approved by its Board of Directors, elected to state its May 31, 2008, balance sheet as a “quasi reorganization”, pursuant to ARB 43. These rules require the revaluation of all assets and liabilities to their current values through a current charge to earnings and the elimination of any deficit in retained earnings by charging paid-in capital. From June 1, 2008 forward, the Company has recorded net income (and net losses) to deficit accumulated since quasi reorganization.

Item	Address	Leased/Owned

1	B121, B Zone, 4^th Floor, Jinhui Building, Nanhai Road, Nanshan District, Shenzhen, PRC	Leased

16ITEM 3. LEGAL PROCEEDINGS

~~Our current~~We ~~activities~~ are ~~related~~not toengaged ~~seeking~~in any ~~new~~material ~~business~~litigation, ~~opportunities.~~arbitration Weor ~~will~~claim, ~~use our limited personnel~~ and ~~financial~~no ~~resources in~~material ~~connection~~litigation, ~~with~~arbitration ~~such~~or ~~activities.~~claim Itis ~~may~~known to be ~~expected~~pending ~~that~~or ~~pursuing a new business opportunity will involve the issuance of restricted~~threatened ~~shares~~by ofor ~~common~~against ~~stock.~~us Atthat ~~May~~would ~~31,~~have ~~2014,~~a wematerial ~~had~~adverse $0effect ofon ~~cash~~our ~~assets~~operation ~~and~~results ~~$208,115~~or offinancial ~~current liabilities~~condition. ~~At May 31, 2013, we had $0 of cash assets and $79,679 of current liabilities.~~

~~We have~~ITEM ~~had no revenues in the years ended May 31, 2014 or 2013~~4. ~~Our~~MINE ~~operating~~SAFETY ~~expenses for the year end May 31, 2014 were $63,231 and for the year end May 31, 2013 were $44,956 and for the year end comprised of mainly general and administrative expenses.~~DISCLOSURES

~~Management believes~~Not there exists numerous private operating businesses seeking the perceived benefits of operating as a publicly registered corporation whose common stock trades on the over the counter bulletin board or OTC Markets OTCQB. Perceived benefits may include increasing equity financing options, providing stock options or similar benefits as incentives to key employees, and achieving liquidity (subject to restrictions of applicable ~~statutes), for all shareholders~~. Management further believes that certain private operating businesses prefer merging into a publicly registered company so as to eliminate the time and expense of conducting an initial public offering.

~~Owners of~~Market these private operating businesses will still incur significant legal and accounting costs in connection with the acquisition of a publicly registered corporation, including the costs of preparing Form 8K’s, 10K’s, 10Q’s and agreements and related reports and documents. The Securities Exchange Act of 1934 specifically requires that within four (4) days of completion of a merger or acquisition transaction with a private operating business, a Form 8-K be filed containing Form 10 information regarding the private operating company, including audited financial statements.Information

~~CONTINUING~~There is no change in ~~OPERATIONS~~the market for our securities as a result of the Share Exchange. Our common stock, ~~LIQUIDITY~~par ~~AND~~value ~~CAPITAL~~$0.001, ~~RESOURCES~~is listed for quotation in the OTCBB under the symbol “FAFA.” There is no active trading market in our securities.

From October 2007 through September 2012, management related parties have invested $12,500 into the Company, via a reduction of the Due to Related Party balance, in exchange for 2,100,000 shares of common stock and 5,000,000 shares of series B preferred stock. In addition, management has loaned the Company $35,015 for ongoing expenses. While we are dependent upon interim funding provided by management to pay professional fees and expenses, we have no written finance agreement with management to provide any continued funding. As of May 31, 2014, the Company had current liabilities of $208,115 of which $96,455 is due to related parties and $92,515 is a premium on such debt. In particular, management has loaned the Company $35,015 and the Company’s securities counsel, Laura Anthony, the wife of our officer and director, is owed $2,500 for legal services in connection with general corporate work, the Company’s Registration Statement and preparation and filing of this annual report. Although we believe management will continue to fund the Company on an as needed basis, we do not have a written agreement requiring such funding. In addition, future management funding, will more than likely be in the form of loans, for which the Company will be liable to pay back.Holders

~~On March~~As ~~21, 2014 the Company issued a Convertible Promissory Note to Legal & Compliance, LLC to document the amount owed~~ of ~~$57,500~~ ~~for~~April ~~legal services rendered through and including February 28~~15, ~~2014 (the “L&C Note”). The L&C Note~~2015, ~~carries interest at~~ the ~~rate~~Company ofhad 8%approximately ~~per~~312 ~~annum~~shareholders ~~and may be converted by the Holder, in whole or in part, at any time prior to being paid in full, at a conversion price~~ of ~~50%~~record of ~~the~~our ~~average~~common ~~volume~~stock. ~~weighted~~This ~~average~~number ~~price~~does ofnot ~~the~~include ~~Company’s~~an ~~common~~indeterminate ~~stock over~~number ~~the~~of ~~seven~~shareholders ~~(7)~~whose ~~trading~~shares ~~days~~are ~~prior~~held toby ~~the~~brokers ~~conversion~~in ~~date~~street name.

On March 21, 2014 the Company issued a Convertible Promissory Note to Veidt Research, LLC to document the amount owed of $35,015 for funds advanced to the Company through and including February 28, 2014 (the “Veidt Note”). The Veidt Note carries interest at the rate of 8% per annum and may be converted by the Holder, in whole or in part, at any time prior to being paid in full, at a conversion price of 50% of the average volume weighted average price of the Company’s common stock over the seven (7) trading days prior to the conversion date.Dividends

~~The principal~~We ~~stockholder~~have ~~provided,~~not ~~without~~declared ~~cost~~any cash todividends. ~~the~~We ~~Company,~~do ~~his~~not ~~services,~~intend ~~valued~~to atpay ~~$1,800~~dividends ~~per~~in ~~month which totaled $21,600 for each of~~ the ~~years~~foreseeable ~~2014 and 2013. The principal stockholder also provided~~future, ~~without~~but ~~cost~~rather to ~~the~~reinvest ~~Company~~earnings, ~~office~~if ~~space valued at $200 per month~~any, ~~which totaled $2,400 for each of the years ended May 31, 2014 and 2013. The total of these expenses was reflected~~ in ~~the~~our ~~statement of~~ business operations ~~as general and administrative expenses with a corresponding contribution of paid-in capital~~.

The Board of Directors of the Company has determined that the best course of action for the Company is to complete a business combination with an existing business. The Company has limited liquidity or capital resources. As of May 31, 2014 and 2013, the Company had a cash balance of $0 and $0 respectively. In the event that the Company cannot complete a merger or acquisition and cannot obtain capital needs for ongoing expenses, including expenses related to maintaining compliance with the securities laws and filing requirements of the Securities Exchange Act of 1934, the Company could be forced to cease operations.20

17Securities Authorized for Issuance under Equity Compensation Plans

~~Stark Beneficial~~The ~~currently~~Company ~~plans~~has tonot ~~satisfy~~declared any ~~its~~dividends ~~cash~~since ~~requirements~~inception ~~for~~and ~~the~~does ~~next~~not 12anticipate ~~months~~paying ~~though~~any ~~it’s~~dividends ~~current~~in ~~cash~~the ~~and~~foreseeable byfuture. ~~borrowing from~~The ~~its~~payment ~~officer~~of ~~and~~dividends is ~~director~~within orthe ~~companies~~discretion ~~affiliated~~of ~~with~~the ~~its~~Board ~~officer~~of ~~and~~Directors ~~director~~ and ~~believes~~will itdepend ~~can~~on ~~satisfy~~the ~~its~~Company’s ~~cash~~earnings, capital requirements, financial socondition, ~~long~~and asother itrelevant ~~is able to obtain financing from these affiliated entities~~factors. ~~Stark~~There ~~Beneficial~~are ~~currently~~no ~~expects~~restrictions that ~~money~~currently ~~borrowed will~~limit ~~be used during~~ the ~~next 12 months to satisfy the~~ Company’s ~~operating~~ability ~~costs,~~to ~~professional~~pay ~~fees and for general corporate~~dividends ~~purposes.~~on ~~The~~its ~~Company~~common ~~may~~stock ~~explore~~other ~~alternative~~than ~~financing~~those ~~sources,~~generally ~~although~~imposed itby ~~currently~~applicable ~~has~~state ~~not done so~~law.

~~Stark Beneficial~~ITEM ~~will use its limited personnel and financial resources in connection with seeking new business opportunities, including seeking an acquisition or merger with an operating company~~6. ItSELECTED ~~may~~FINANCIAL be expected that entering into a new business opportunity or business combination will involve the issuance of a substantial number of restricted shares of common stock. If such additional restricted shares of common stock are issued, the shareholders will experience a dilution in their ownership interest in the Company. If a substantial number of restricted shares are issued in connection with a business combination, a change in control may be expected to occur.DATA

~~In connection~~We ~~with~~are ~~the plan to seek new business opportunities and/or effecting~~ a ~~business~~smaller ~~combination, the Company may determine~~reporting tocompany ~~seek~~as todefined ~~raise~~by ~~funds~~Rule ~~from~~12b-2 ~~the sale~~ of ~~restricted~~the ~~stock~~Exchange orAct ~~debt~~and ~~securities.~~are ~~The~~not ~~Company~~required ~~has no agreements~~ to ~~issue~~provide ~~any~~the ~~debt~~information ~~or equity~~under ~~securities~~this ~~and cannot predict whether equity or debt financing will become available at acceptable terms, if at all~~item.

~~There are~~ITEM ~~no limitations in the certificate of incorporation on the Company’s ability to borrow funds or raise funds through the issuance of capital stock to effect a business combination~~7. ~~The Company~~MANAGEMENT’sS ~~limited~~DISCUSSION ~~resources~~AND ~~and~~ANALYSIS ~~lack~~OF ofFINANCIAL ~~recent~~CONDITION ~~operating history~~AND ~~may~~RESULTS ~~make~~OF it difficult to borrow funds or raise capital. Such inability to borrow funds or raise funds through the issuance of capital stock required to effect or facilitate a business combination may have a material adverse effect on the Company’s financial condition and future prospects, including the ability to complete a business combination. To the extent that debt financing ultimately proves to be available, any borrowing will subject the Company to various risks traditionally associated with indebtedness, including the risks of interest rate fluctuations and insufficiency of cash flow to pay principal and interest, including debt of an acquired business.OPERATIONS

The following discussion ~~Company~~and ~~currently~~analysis ~~has~~of noour ~~plans~~financial tocondition ~~conduct~~and ~~any~~results ~~research~~of operations should be read in conjunction with our consolidated financial statements and ~~development~~the orrelated tonotes ~~purchase~~included orelsewhere ~~sell~~in ~~any~~this ~~significant~~Form ~~equipment~~10-K. ~~The~~Our ~~Company~~consolidated financial statements have been prepared ~~does~~in ~~not~~accordance ~~expect~~with U.S. GAAP. In addition, our consolidated financial statements and the financial data included in this Form 10-K reflect our reorganization and have been prepared as if our current corporate structure had been in place throughout the relevant periods. Actual results could differ materially from those projected in the forward-looking statements. For additional information regarding these and other risks and uncertainties, please see the items listed above under the section captioned “Risk Factors”, as well as any other cautionary language contained in this Form 10-K. Except as may be required by law, we undertake no obligation to ~~hire~~update any ~~employees~~forward-looking ~~during~~statement to reflect events after the ~~next~~date 12of ~~months~~this Form 10-K.

~~OFF BALANCE SHEET ARRANGEMENTS~~Operations

~~None~~We resell a fuel additive whose aim is to reduce emissions of carbon dioxide and save energy in relation to a vehicle’s output. We anticipate this activity will make up a large component of our business going forward.

~~Item 8.~~Critical ~~Financial~~Accounting ~~Statements~~Policies ~~and Supplementary Data.~~

18We prepare our financial statements in conformity with U.S. GAAP, which requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities on the date of the financial statements and the reported amounts of revenues and expenses during the financial reporting period. We continually evaluate these estimates and assumptions based on the most recently available information, our own historical experience and on various other assumptions that we believe to be reasonable under the circumstances. Since the use of estimates is an integral component of the financial reporting process, actual results could differ from those estimates. Some of our accounting policies require higher degrees of judgment than others in their application. We consider the policies discussed below to be critical to an understanding of our financial statements.

~~Report of Independent Registered Public Accounting Firm~~21

ToPrinciples ~~the Board~~ of ~~Directors and Stockholders of:~~Consolidation

~~Stark~~The ~~Beneficial~~consolidated financial statements include the financial statements of the Company and all our subsidiaries. All transactions and balances between the Company and our subsidiaries have been eliminated upon consolidation. Pursuant to the share transfer agreement of Greenstar HK in August 2014 described above, ~~Inc~~we reorganized our structure. Before and after the reorganization, Greenstar HK continued to be owned and managed by the same ultimate controlling shareholder, Forever Prosperous, substantively. Therefore, the acquisition of Greenstar HK was accounted for as a merger under common control, using merger accounting in a manner similar to pooling-of-interest, as if the merger had been consummated at the beginning of the earliest period presented, and no gain or loss is recognized. All the assets and liabilities of Greenstar HK are recorded at carrying value.

WeAs ~~have~~a ~~audited~~result of the ~~accompanying~~Share ~~balance~~Exchange ~~sheets~~on ofDecember ~~Stark~~15, ~~Beneficial~~2014, ~~Inc~~Greenstar Holdings became a subsidiary of us. atThe ~~May~~former ~~31,~~Greenstar ~~2014~~Holdings’s stockholders ~~and~~owned ~~2013,~~a ~~and~~majority ~~the~~of ~~related~~common ~~statements~~stock of us. The transaction was regarded as a reverse recapitalization whereby Greenstar ~~operations,~~Holdings ~~changes~~was inconsidered ~~stockholders’~~to ~~deficit~~be ~~and~~the ~~cash~~accounting ~~flows~~acquirer ~~for~~as ~~each~~its stockholders retained control of us after the ~~two~~share ~~years~~exchange, inalthough the Company is the ~~period~~legal ~~ended~~parent ~~May~~company. ~~31,~~The ~~2014~~share exchange was treated as a recapitalization. As such, Greenstar Holdings is ~~These~~the continuing entity for financial ~~statements~~reporting ~~are~~purpose. ~~the~~In ~~responsibility~~a ofreverse recapitalization, the ~~Company~~historical shareholder’s ~~management.~~equity of ~~Our~~the ~~responsibility~~accounting acquirer prior to the merger is retroactively reclassified (a recapitalization) for the equivalent number of shares received in the merger after giving effect to ~~express~~any andifference in par value of the registrant’s and the accounting ~~opinion~~acquirer’s onstock ~~these~~by an offset in paid-in-capital. Therefore, the financial statements ~~based~~have been prepared as if Greenstar Holdings had always been the reporting company and then on ~~our~~the ~~audits~~share exchange date, had reorganized its capital stock.

WeForeign ~~conducted~~currency our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement. 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.translation

InThe ~~our~~functional ~~opinion,~~currency of the ~~financial~~Company ~~statements~~is ~~referred~~United toStates ~~above~~dollars ~~present fairly~~(“US$”), inand ~~all material respects,~~ the ~~financial~~functional ~~position~~currency of ~~Stark Beneficial,~~our ~~Inc.~~Hong atKong subsidiary ~~May~~is ~~31,~~Hong ~~2014~~Kong ~~and~~dollars ~~2013~~(“HK$”). ~~and~~The ~~the~~functional ~~results~~currency of ~~its~~Greenstar ~~operations~~Technology ~~and~~is ~~its cash flows for each of~~ the ~~two~~Renminbi. ~~years~~The inPRC is the ~~period~~ ~~ended~~primary ~~May~~economic ~~31,~~environment ~~2014~~ in ~~conformity~~which ~~with~~we ~~accounting principles generally accepted in the United States of America~~operate.

~~The~~For ~~accompanying~~ financial ~~statements~~reporting ~~have~~purposes, ~~been~~the ~~prepared~~financial ~~assuming~~statements ~~the~~of ~~Company~~Greenstar ~~will~~Technology, ~~continue~~which asare aprepared ~~going~~using ~~concern.~~the AsRenminbi, ~~discussed~~are ~~in Note~~translated 2into toour ~~the~~reporting ~~financial statements~~currency, the ~~Company~~US$. ~~reported~~Assets aand ~~net~~liabilities ~~loss~~are intranslated ~~2014~~using ofthe ~~$157,186,~~exchange ~~and~~rate ~~has~~at aeach ~~working~~balance ~~capital~~sheet ~~deficit, stockholders’~~date. ~~deficit~~Revenue and ~~deficit~~expenses ~~accumulated~~are ~~since~~translated ~~quasi~~using ~~reorganization~~average ofrates ~~$208,115,~~prevailing ~~$208,115~~during ~~and~~each ~~$340,615,~~reporting ~~respectively~~period, atand ~~May~~shareholders’ ~~31, 2014,~~equity ~~and~~is ~~through~~translated ~~the~~at ~~date~~historical ofexchange ~~this report has no revenues~~rates. ~~These~~Adjustments ~~matters~~resulting ~~raise~~from ~~substantial doubt about~~ the ~~Company’s~~translation ~~ability~~are ~~to continue~~recorded as a ~~going~~separate ~~concern.~~component ~~Management’s~~of accumulated ~~plans~~other ascomprehensive toincome/loss ~~these matters are also described~~ in ~~Note~~shareholders’ 2equity. ~~The financial statements do not include any adjustments that might result from the outcome of this uncertainty.~~

~~/s/~~Transactions denominated ~~Salberg~~in &currencies ~~Company,~~other ~~P.A.~~than ~~SALBERG~~the &reporting ~~COMPANY,~~currency Pare translated into the reporting currency at the exchange rates prevailing at the dates of the transactions.A. ~~Boca~~The ~~Raton,~~resulting ~~Florida~~exchange ~~September~~differences ~~11,~~are ~~2014~~included in the determination of net loss of the consolidated financial statements for the respective periods.

~~F-1~~The exchange rates applied are as follows:

Stark Beneficial, Inc.

	Year ended December 31, 2014		October 25, 2013 (inception) through December 31, 2013

Period end RMB exchange rate		6.1829		6.1934
Average RMB exchange rate		6.1390		6.2715

Period end HK$ exchange rate		7.7676		7.7610
Average HK$ exchange rate		7.7666		7.7672

~~Balance~~No ~~Sheets~~representation is made that the HK$ and RMB amounts could have been, or could be, converted into U.S. dollars at the rates used in translation.

	May 31,
	2014			2013
Assets
Current assets
Cash	$	-		$	-
Prepaid expenses		-			4,750
Total current assets		-			4,750
Total Assets	$	-		$	4,750
Liabilities and Stockholders’ Deficit
Current liabilities:
Accounts payable-trade	$	14,145		$	3,738
Accrued expenses		5,000			5,000
Convertible promissory notes - related parties, net of premium		185,030			-
Accrued interest - related parties		1,440			-
Due to related parties		2,500			70,941
Total current liabilities		208,115			79,679
Commitments and contingencies (Note 7)
Stockholders’ Deficit:
Preferred stock-20,000,000 authorized, $.001 par value, Series B Preferred Stock, 5,000,000 shares designated, issued & outstanding at May 31, 2014 and 2013, respectively (liquidation value $5,000,000)		5,000			5,000
Common stock-300,000,000 authorized, $.001 par value, 2,379,935 shares issued & outstanding at May 31, 2014 and 2013, respectively		2,380			2,380
Additional paid-in capital		125,120			101,120
Deficit accumulated since quasi reorganization		(340,615	)		(183,429	)
Total Stockholders’ Deficit		(208,115	)		(74,929	)
Total Liabilities & Stockholders’ Deficit	$	-		$	4,750

Use of estimates

~~See~~The ~~accompanying~~preparation ~~notes~~of financial statements in conformity with US GAAP requires management to ~~financial~~make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period. Management makes these estimates using the best information available at the time the estimates are made; however actual results could differ from those estimates.

~~F-2~~Cash and cash equivalents

~~Stark~~Cash ~~Beneficial~~and cash equivalents represent cash on hand and deposits held in banks. All highly liquid investments with original maturities of three months or less at the time of purchase are considered to be cash equivalents. As of December 31, ~~Inc~~2014 and 2013, the Company’s cash and cash equivalents comprised of $108,692 and $258, respectively. Cash deposits are held in financial institutions located in PRC and Hong Kong where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes this financial institution is of high credit quality.

~~Statements of Operations~~22

	Year Ended May 31,
	2014			2013
Revenue	$	-		$	-
Costs & Expenses:
General & administrative		63,231			44,956
Total Costs & Expenses		63,231			44,956
Loss from operations		(63,231	)		(44,956	)
Other Income (Expenses):
Interest expense		(93,955	)		-
Net Loss	$	(157,186	)	$	(44,956	)
Net Los Per Share - Basic and Diluted	$	(0.07	)	$	(0.02	)
Weighted Average Shares Outstanding (Basic & Diluted)		2,379,935			2,379,935

Acquisition-related Costs

~~See~~Acquisition-related ~~accompanying~~costs ~~notes~~are costs the Company incurs to ~~financial~~effect ~~statements~~a reverse merger of public shell company. Those costs include finder’s fee; advisory, legal, accounting and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and costs of registering and issuing debt and equity securities. The Company account for acquisition-related costs as expenses in the periods in which the costs are incurred and the services are received.

~~F-3~~Fair value of financial instruments

~~Stark~~The ~~Beneficial~~Company applies the provisions of ASC Subtopic 820-10, ~~Inc~~“Fair Value Measurements”, for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements. ASC 820 also establishes a framework for measuring fair value and expands disclosures about fair value measurements.

~~Statement~~Fair ofvalue ~~Changes~~is defined as the price that would be received to sell an asset or paid to transfer a liability in ~~Stockholders’~~an ~~Deficit~~orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, 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.

~~For~~ASC 820 establishes a fair value hierarchy that requires an entity to maximize the ~~Years~~use ~~Ended~~of ~~May~~observable ~~31,~~inputs ~~2014~~and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes three levels of inputs that may be used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and ~~2013~~the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows:

	Preferred Stock				Common Stock				Additional Paid-In		Deficit Accumulated since Quasi			Total Stockholders’
	Shares		Amount		Shares		Amount		Capital		Reorganization			Deficit
Balance at May 31, 2012		5,000,000	$	5,000		2,379,935	$	2,380	$	77,120	$	(138,473	)	$	(53,973	)
Contributed capital - fair value of related party services and office space		-		-		-		-		24,000		-			24,000
Net loss, 2013		-		-		-		-		-		(44,956	)		(44,956	)
Balance at May 31, 2013		5,000,000	$	5,000		2,379,935	$	2,380	$	101,120	$	(183,429	)	$	(74,929	)
Contributed capital - fair value of related party services and office space		-		-		-		-		24,000		-			24,000
Net loss, 2014		-		-		-		-		-		(157,186	)		(157,186	)
Balance at May 31, 2014		5,000,000	$	5,000		2,379,935	$	2,380	$	125,120	$	(340,615	)	$	(208,115	)

●	Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.

●	Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments.

●	Level 3 inputs to the valuation methodology are unobservable and significant to the fair value.

~~See~~There ~~accompanying~~were ~~notes~~no assets or liabilities measured at fair value on a recurring basis subject to ~~financial~~the ~~statements~~disclosure requirements of ASC 820 as of December 31, 2014 and 2013, respectively.

~~F-4~~The carrying values of cash, other current assets and accrued expenses approximate estimated fair values due to their short maturities.

~~Stark~~Revenue ~~Beneficial, Inc.~~recognition

~~Statements~~Revenues from sales of ~~Cash~~various ~~Flows~~goods are recognized when all of the following criteria exist: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) price to the buyer is fixed or determinable; and (4) collectability is reasonably assured.

	Year Ended May 31,
	2014			2013
Cash flows from operating activities:
Net loss	$	(157,186	)	$	(44,956	)
Adjustments to reconcile net loss to net cash used in operating activities:
Fair value of services and office space provided by related parties		24,000			24,000
Amortization of put premium		92,515			-
Changes in assets and liabilities:
(Increase) decrease in prepaid expenses		4,750			(4,750	)
Increase (decrease) in due to related parties		24,075			19,150
Increase (decrease) in accounts payable		10,406			1,556
Increase (decrease) in accrued interest		1,440			-
Increase (decrease) in accrued expenses		-			5,000
Cash used in operating activities:		-			-
Net increase (decrease) in cash		-			-
Cash at beginning of year		-			-
Cash at end of year	$	-		$	-
Supplemental Disclosure of Cash Flow Information:
Cash paid for interest	$	-		$	-
Cash paid for taxes	$	-		$	-
Supplemental Non-Cash Investing and Financing activities:
Conversion of due to related parties to convertible promissory notes- related parties	$	92,515		$	-

Delivery does not occur until goods have been shipped to the customers, risk of loss has been transferred to the customers and customers’ acceptance has been obtained, or the Company has objective evidence that the criteria specified in customers’ acceptance provisions have been satisfied. The sales price is not considered to be fixed or determinable until all contingencies related to the sale have been resolved. Certain credit terms and limits were granted to customers with low risk of collectability based on the Company’s credit assessment. No material collectability problem has occurred. Revenue is recognized when delivery occurs and collectability is reasonably assured.

~~See~~In ~~accompanying~~the ~~notes~~PRC, value added tax (the “VAT”) of generally 17% on invoice amount is collected in respect of the sales of goods against the customers on behalf of tax authorities. The VAT collected is not revenue of the Company; instead, the amount is recorded as a liability on the balance sheet until such VAT is paid to ~~financial~~the ~~statements~~authorities.

~~F-5~~23

~~Stark~~Income ~~Beneficial, Inc.~~taxes

~~Notes~~Income taxes are accounted for using an asset and liability method. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to ~~Financial~~differences ~~Statements~~between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carry forwards, and deferred tax liabilities are measured using enacted tax rates in the applicable tax jurisdiction expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the period that includes the enactment date. Deferred income tax expense represents the change during the period in the deferred tax assets and deferred tax liabilities. The components of the deferred tax assets and liabilities are individually classified as current and non-current based on their characteristics. Realization of the deferred tax asset is dependent on generating sufficient taxable income in future years.

~~May~~The Company recognizes interest on non-payment of income taxes under requirement by tax law and penalties associated with tax positions when a tax position does not meet the minimum statutory threshold to avoid payment of penalties. According to the PRC Tax Administration and Collection Law, the statute of limitations is three years if the underpayment of taxes is due to computational errors made by the taxpayer or the withholding agent. The statute of limitations is extended to five years under special circumstances, where the underpayment of taxes is more than RMB 100,000. The tax return of the Company’s PRC subsidiary is subject to examination by the relevant tax authorities. The Group did not have any material interest or penalties associated with tax positions and did not have any significant unrecognized uncertain tax positions as of December 31, 2014 and 2013, respectively.

1.Loss ~~Nature~~per ~~of Operations and Summary of Significant Accounting Policies:~~share

~~Organization~~Basic loss per share is computed by dividing net loss by the weighted average number of ordinary shares outstanding during the period from October 25, 2013 (inception) to December 31, 2013 and ~~Nature~~to the year ended December 31, 2014. Diluted loss per share was the same as basic loss per share due to the lack of ~~Operations~~dilutive items and the fact that Company is in net loss position.

~~Effective~~Comprehensive December 31, 2007, Stark Beneficial, Inc. (the “Company” “we” “us” “our”) approved and authorized a plan of quasi reorganization and restatement of accounts to eliminate the accumulated deficit and related capital accounts on the Company’s balance sheet. The Company concluded its period of reorganization after reaching a settlement agreement with all of its significant creditors. The Company, as approved by its Board of Directors, elected to state its May 31, 2008, balance sheet as a “quasi reorganization”, pursuant to ASC 852. These rules require the revaluation of all assets and liabilities to their current values through a current charge to earnings and the elimination of any deficit in retained earnings by charging paid-in capital. From June 1, 2008 forward, the Company has recorded net income (and net losses) to deficit accumulated since quasi reorganization.loss

~~Our~~Comprehensive ~~current~~loss ~~activities~~is ~~are~~defined ~~related~~as tothe ~~seeking~~change ~~new~~in ~~business~~equity ~~opportunities.~~of Wea ~~will~~company ~~use~~during ~~our~~a ~~limited~~period ~~personnel~~from transactions and ~~financial~~other ~~resources~~events and circumstances excluding intransactions ~~connection~~resulting ~~with~~from ~~such~~investments ~~activities~~from owners and distributions to owners. ItAccumulated ~~may~~other becomprehensive ~~expected~~loss, ~~that~~as ~~pursuing~~presented on athe ~~new~~accompanying ~~business~~consolidated ~~opportunity~~balance ~~will~~sheets ~~involve~~are the ~~issuance~~cumulative offoreign ~~restricted shares~~currency oftranslation ~~common stock~~adjustments.

~~Use of~~Recently ~~Estimates~~Issued Accounting Standards

~~Our~~In ~~financial~~August ~~statements~~2014, ~~are~~the ~~prepared~~FASB inissued ~~accordance~~ASU ~~with~~No.2014-15, ~~Accounting~~Disclosure ~~Principles~~of ~~Generally~~Uncertainties ~~Accepted~~about inan ~~the~~Entity’s ~~United~~Ability ~~States~~to ~~(“GAAP”).~~Continue as a Going ~~These~~Concern. ~~accounting~~The ~~principles~~amendments require management to ~~make~~assess ~~certain~~an ~~estimates,~~entity’s ~~judgments,~~ability ~~and~~to ~~assumptions.~~continue Weas ~~believe~~a ~~that~~going ~~the~~concern ~~estimates, judgments,~~by incorporating and ~~assumptions~~expanding upon ~~which~~certain weprinciples ~~rely~~that are ~~reasonable~~currently ~~based~~in ~~upon~~U.S. ~~information~~auditing ~~available~~standards. toSpecifically, ~~us at~~ the ~~time~~amendments ~~that~~(1) ~~these estimates,~~provide ~~judgments,~~a ~~and~~definition ~~assumptions~~of ~~are~~the ~~made.~~term ~~These~~substantial ~~estimates~~doubt, ~~judgments,~~(2) ~~and~~require ~~assumptions~~an ~~can~~evaluation ~~affect~~every ~~the~~reporting ~~reported~~period ~~amounts~~including ofinterim ~~assets~~periods, ~~and~~(3) provide ~~liabilities~~principles asfor ofconsidering the ~~date~~mitigating effect of ~~our~~management’s ~~financial~~plans, ~~statements~~(4) asrequire ~~well~~certain asdisclosures ~~reported~~when ~~amounts~~substantial doubt ofis ~~revenue~~alleviated ~~and~~as ~~expenses~~a ~~during~~result ~~the~~of ~~periods presented.~~consideration ~~Our~~of ~~financial~~management’s ~~statements~~plans, ~~would~~(5) berequire ~~affected~~an toexpress ~~the~~statement ~~extent~~and ~~there~~other ~~are~~disclosures when ~~material~~substantial ~~differences~~doubt ~~between~~is ~~these~~not ~~estimates~~alleviated, and ~~actual~~ ~~results.~~(6) Inrequire ~~many~~an ~~cases,~~assessment ~~the~~for ~~accounting~~a ~~treatment~~period of aone ~~particular~~year ~~transaction~~after isthe ~~specifically~~date ~~dictated~~that bythe ~~GAAP and does~~financial ~~not~~statements ~~require~~are ~~management’s~~issued ~~judgment~~(or inavailable ~~its~~to ~~application~~be issued). ~~There~~The ~~are~~amendments ~~also~~in ~~areas~~this inupdate ~~which~~are ~~management’s~~effective ~~judgment~~for inthe ~~selecting any~~annual ~~available~~period ~~alternative~~ending ~~would~~after December ~~not~~15, ~~produce~~2016, aand ~~materially~~for ~~different~~annual ~~result.~~periods ~~Significant~~and ~~estimates~~interim ~~included~~periods inthereafter. ~~the~~Early ~~accompanying financial~~application ~~statements~~is ~~include~~permitted and the ~~valuation~~Group ofhas ~~contributed~~early adopted ~~services~~it ~~and~~in ~~office space~~2014.

~~Contributed~~We ~~Capital~~do not believe other recently issued, but not yet effective accounting standards, if currently adopted, would have a material effect on the consolidated financial position, statements of operations and cash flows.

The Company’s majority shareholder contributes services and office space which are valued by comparison to similar part-time CEO services and office rent for comparable public companies. These contributions are recorded as compensation and rent expense and offset against additional paid in capital.24

~~Cash and~~Results ~~Cash~~of ~~Equivalents~~Operation

~~For~~We are in a preliminary startup stage and generated little income. We have incurred recurring losses to date. Our general and administrative expense was primarily related to legal and professional fees in connection with the ~~purposes~~incorporation of the ~~statements~~Company ofand ~~cash~~its ~~flows~~subsidiaries, as well as filings made with the ~~Company~~SEC. ~~considers~~Our ~~all~~financial ~~highly~~statements ~~liquid~~have ~~investments~~been ~~with~~prepared anassuming ~~original~~that ~~maturity~~we ofwill continue as a going concern ~~three~~and, ~~months~~accordingly, ordo ~~less~~not ~~when~~include ~~purchased~~adjustments relating to bethe ~~cash~~recoverability ~~equivalents.~~and ~~There~~realization ~~were~~of noassets ~~cash~~and ~~equivalents~~classification atof ~~May~~liabilities that ~~31,~~might ~~2014~~be ~~and~~necessary ~~2013~~should we be unable to continue in operation.

~~Fair~~We expect we will require ~~Value~~additional capital to meet our long term operating requirements. We expect to obtain financing from shareholders or raise additional capital through, among other things, the sale of ~~Financial~~equity ~~Instruments~~or debt securities.

~~The Company’s~~General ~~financial instruments, including accounts payable, accrued expenses~~ and ~~related~~Administrative ~~party advances, are carried at historical cost basis. At May 31, 2014, the carrying amounts of these instruments approximated their fair values because of the short-term nature of these instruments.~~Expenses

~~Income~~The following table sets ~~Taxes~~forth the main components of the Company’s general and administrative expenses for the period from January 1 to December 31, 2014.

We use the asset and liability method to account for income taxes. Under this method, deferred income taxes are determined based on the differences between the tax basis of assets and liabilities and their reported amounts in the consolidated financial statements which will result in taxable or deductible amounts in future years and are measured using the currently enacted tax rates and laws. A valuation allowance is provided to reduce net deferred tax assets to the amount that, based on available evidence, is more likely than not to be realized.

	Year ended December 31, 2014		% of Total			October 25, 2013 (inception) through December 31, 2013		% of Total
Legal and professional fees	$	322,366		97.6	%	$	444		100	%
Salary		5,392		1.6	%		-		-
Office expense		1,412		0.4	%		-		-
Others		979		0.3	%		-		-
Total G&A	$	330,149		100.0	%	$	444		100	%

~~F-6~~Liquidity and Capital Resources

~~Stark~~The ~~Beneficial~~consolidated financial statements are prepared on a going concern basis, ~~Inc~~which contemplates the realization of assets and the satisfaction of obligations in the normal course of business. The Company had recurring consolidated losses of $328,933 for the year ended December 31, 2014 and $444 for the period from October 25, 2013 (inception) through December 31, 2013, working capital of $53,512 as of December 31, 2014 and $258 as of December 31, 2013, and has a total deficit of $329,377 as of December 31, 2014 and $444 as of December 31, 2013. These conditions raise substantial doubt about the ability of the Company to continue as a going concern. The financial statements do not include any adjustments to the amount and classification of assets and liabilities that may be necessary should the Company not continue as a going concern.

~~Notes~~In view of these matters, continuation as a going concern is dependent upon continued operations of the Company, which in turn is dependent upon the Company’s ability to ~~Financial~~meet ~~Statements~~its financial requirements, raise additional capital, and the success of its future operations. The Company intends to raise additional capital through controlling shareholder, however, no assurance can be provided that the Company will able to do so. In addition, there is no assurance that any capital it raises will be sufficient to enable the Company to attain profitable operations or continue as a going concern.

~~May 31, 2014 and 2013~~25

The ~~Company~~ ~~follows~~following ~~the~~table ~~provisions~~provides ofdetailed ~~ASC 740-10, Accounting for Uncertain Income Tax Positions. When tax returns are filed,~~information ~~it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty~~ about ~~the~~our ~~merits~~net ofcash ~~the~~flows position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for ~~unrecognized tax benefits in~~ the ~~accompanying~~periods ~~consolidated balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination.~~indicated:

As of May 31, 2014, tax years 2014, 2013, 2012 and 2011 remain open for IRS audit. The Company has received no notice of audit or any notifications from the IRS for any of the open tax years.

	Year ended December 31, 2014			October 25, 2013 (inception) through December 31, 2013

Net cash used in operating activities	$	(273,359	)	$	(444	)
Net cash used in investing activities		-			-
Net cash provided by financing activities		382,145			703
Effect of foreign currency exchange rate changes on cash		352			(1	)
Net increase in cash and cash equivalents	$	108,434		$	258

~~Net~~We ~~Loss~~have ~~Per~~financed ~~Share~~our operations primarily from capital contributions of our controlling shareholder Forever Prosperous. For the period from January 1, 2014 to December 31, 2014, cash provided by financing activities was $382,145.

~~Basic earnings~~ITEM ~~per share is computed by dividing income available to common shareholders (the numerator) by the weighted-average number of common shares outstanding (the denominator) for the period~~7A. ~~Diluted~~QUANTITATIVE ~~earnings~~AND ~~per~~QUALITATIVE ~~share~~DISCLOSURES ~~assume~~ABOUT ~~that~~MARKET any dilutive securities outstanding are converted. In periods of losses, diluted loss per share is computed on the same basis as basic loss per share as the inclusion of any other potential shares outstanding would be anti-dilutive. The Company did not have any anti-dilutive securities outstanding as of May 31, 2014 or 2013.RISK

~~New~~We are a smaller reporting ~~Accounting~~company ~~Pronouncements~~as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information under this item.

~~There are~~ITEM ~~no new accounting pronouncements during the fiscal year ended May 31, 2014, that effect the financial position of the Company or the results of its’ operations~~8. ~~Any~~FINANCIAL ~~Accounting~~STATEMENTS ~~Standard~~AND ~~Updates~~SUPPLEMENTARY ~~which are not effective until after May 31, 2014, are not expected to have a significant effect on the Company’s financial position or results of its’ operations.~~DATA

~~Emerging~~The full text of our audited ~~Growth~~consolidated ~~Company~~financial ~~Critical~~statements ~~Accounting~~as ~~Policy~~of ~~Disclosure~~December 31, 2014 and 2013 begins on page F-1 of this annual report.

~~We qualify~~ITEM ~~as an “emerging growth company” under the 2012 JOBS Act~~9. ~~Section~~CHANGES ~~107~~IN ofAND ~~the~~DISAGREEMENTS ~~JOBS~~WITH ~~Act~~ACCOUNTANTS ~~provides~~ON ~~that~~ACCOUNTING anAND ~~emerging growth~~FINANCIAL company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. As an emerging growth company, we can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We have elected to take advantage of the benefits of this extended transition period.DISCLOSURE

2None. ~~Going Concern~~

~~As reflected~~ITEM ~~in the accompanying financial statements for the fiscal year ended May 31, 2014, the Company had net losses and net cash used in operating of $157,186 and $0, respectively~~9A. ~~Additionally,~~CONTROLS atAND May 31, 2014, the Company had a working capital deficit of $208,115, an accumulated deficit since quasi reorganization of $340,615 and a stockholders’ deficit of $208,115. These factors raise substantial doubt about the Company’s ability to continue as a going concern.PROCEDURES

~~Stark Beneficial~~Evaluation ~~currently~~of ~~plans~~Disclosure toControls ~~satisfy its cash requirements for the next 12 months through borrowing from its officer~~ and ~~director or companies affiliated with its officer and director and believes it can satisfy its cash requirements so long as it is able to obtain financing from these affiliated entities.~~Procedures

FAs of the end of the period covered by this Report, our Chief Executive Officer and Chief Financial Officer performed an evaluation of the effectiveness of our disclosure controls and procedures as defined in Rules 13a-715(e) and 15d-15(e) of the Securities and Exchange Act. Based on the evaluation and the identification of the material weaknesses in internal control over financial reporting described below, our Chief Executive Officer and Chief Financial Officer concluded that, as of December 31, 2014, the Company’s disclosure controls and procedures were not effective.

~~Stark~~Management’s Annual Report on Internal ~~Beneficial,~~Control ~~Inc.~~over Financial Reporting

~~Notes~~Our Management is responsible for establishing and maintaining adequate internal control over financial reporting, as defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act. Internal control over financial reporting is a process designed to ~~Financial~~provide ~~Statements~~reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements in accordance with generally accepted accounting principles and includes those policies and procedures that:

~~May 31~~● Pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of our assets; ● Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, ~~2014~~and that our receipts and ~~2013~~expenditures are being made only in accordance with authorizations of our management and directors; and ● Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use of disposition of our assets that could have a material effect on the financial statements.

~~The~~Because of its inherent limitations, internal control over financial ~~statements~~reporting domay not ~~include~~prevent ~~any~~or ~~adjustments~~detect ~~relating~~misstatements. toAlso, ~~the~~projection ~~recoverability~~of ~~and~~any ~~classification~~evaluation of ~~recorded~~effectiveness to ~~asset~~future ~~amounts or~~periods is subject to the ~~amounts~~risk ~~and~~that ~~classification~~controls ofmay ~~liabilities~~become ~~that~~inadequate ~~might~~because beof ~~necessary~~changes ~~should~~in conditions, or that the ~~Company~~degree of becompliance ~~unable~~with tothe ~~continue~~policies asor aprocedures ~~going~~may ~~concern~~deteriorate.

~~3. Convertible Promissory Notes - Related Party~~26

~~On March~~A ~~21,~~material ~~2014~~weakness ~~the~~is a ~~Company~~deficiency, ~~issued~~or a ~~Convertible~~combination ~~Promissory~~of ~~Note~~deficiencies, toin ~~Legal~~internal &control ~~Compliance,~~over ~~LLC~~financial toreporting, ~~document~~such ~~the~~that ~~amount~~there ~~owed~~is ofa reasonable ~~$57,500~~possibility ~~for~~that ~~legal~~a ~~services~~material ~~rendered~~misstatement ~~through~~of ~~and~~the ~~including~~Company’s ~~February~~annual ~~28,~~or ~~2014~~interim ~~(the~~financial ~~“L&C~~statements ~~Note”).~~will ~~The~~not ~~L&C~~be ~~Note~~prevented or ~~carries~~detected ~~interest~~on ata timely basis. Our management assessed the ~~rate~~effectiveness of our 8%internal ~~per~~control ~~annum~~over ~~and~~financial ~~may~~reporting beas ~~converted~~of byDecember ~~the Holder~~31, in2014. ~~whole~~In ormaking inthis ~~part~~assessment, atour ~~any~~management ~~time~~used ~~prior~~the ~~to being~~criteria ~~paid~~set inforth ~~full,~~by atthe aCommittee ~~conversion price~~ of ~~50%~~Sponsoring Organizations of the ~~average~~Treadway ~~volume~~Commission ~~weighted~~(COSO) ~~average~~in ~~price~~2013 ofInternal ~~the~~Control-Integrated ~~Company~~Framework. In connection with management’s ~~common~~assessment ~~stock~~of our internal control over financial reporting as required under Section 404 of the ~~seven~~Sarbanes-Oxley ~~(7)~~Act ~~trading~~of ~~days~~2002, ~~prior~~we toidentified the ~~conversion~~following ~~date.~~material ~~(See~~weaknesses ~~Note~~in 5)our internal control over financial reporting as of December 31, 2014:

On March 21, 2014 the Company issued a Convertible Promissory Note to Veidt Research, LLC to document the amount owed of $35,015 for funds advanced to the Company through and including February 28, 2014 (the “Veidt Note”)1. The ~~Veidt~~Company ~~Note~~has ~~carries~~not ~~interest~~established atadequate ~~the~~financial ~~rate~~reporting ofmonitoring 8%procedures ~~per annum and may be converted by the Holder, in whole or in part, at any time prior~~ to ~~being~~mitigate ~~paid in full, at a conversion price of 50% of~~ the ~~average~~risk ~~volume weighted average price~~ of ~~the~~management ~~Company’s common stock over the seven (7) trading days prior to the conversion date~~override. ~~(See Note 5)~~

~~The~~2. There is a strong reliance ~~above~~on ~~notes~~the ~~were~~external ~~recorded~~consultants asand ~~stock~~legal ~~settled~~counsel ~~debt~~to ~~with~~review anand ~~aggregate~~edit ~~premium~~the ~~recognized~~annual ~~immediately~~and asquarterly ~~interest~~filings ~~expense~~and ofto ~~$92,515~~ensure compliance with Securities and Exchange Commission disclosure requirements.

~~Convertible promissory~~Remediation ~~notes~~of ~~were~~Material asWeaknesses ~~follows:~~in Internal Control over Financial

	May 31, 2014		May 31, 2013
Convertible promissory notes	$	92,515	$	-
Premium		92,515		-
Total	$	185,030	$	-

As a small business, the Company does not have the resources to install a dedicated staff with deep expertise in all facets of Securities and Exchange Commission disclosure and GAAP compliance. As is the case with many small businesses, the Company will continue to work with its external consultants as it relates to new accounting principles and changes to Securities and Exchange Commission disclosure requirements. The Company has found this approach worked well in the past and believes it to be the most cost effective solution available for the foreseeable future.

4ITEM 9B. ~~Stockholders’~~ ~~Equity~~OTHER ~~(Deficit)~~INFORMATION

~~Common Stock~~None.

~~We are~~ITEM ~~currently~~10. ~~authorized to issue up to 300~~DIRECTORS,~~000,000~~ ~~shares~~EXECUTIVE ofOFFICERS ~~$0.001~~AND ~~par~~CORPORATE ~~value common stock. All issued shares of common stock are entitled to vote on a 1 share per 1 vote basis.~~GOVERNANCE

~~October 16,~~Directors 2007, in exchange for approximately $2,500 of capital investments by Century Capital Partners (“CCP”) we issued 2,100,000 shares of restricted $0.001 par value common stock. Our CEO is the managing member of CCP and ~~has sole voting and dispositive control.~~Officers

~~Preferred~~The following table sets ~~Stock~~forth the names and ages of our directors and executive officers, as of the date of this Form 10-K:

On May 23, 2012, we filed a Certificate of Amendment to our Certificate of Incorporation with the State of Delaware to increase the authorized preferred stock from 10,000,000 shares to 20,000,000 shares and to designate 5,000,000 shares as Series B Preferred Stock. Each share of the Series B Preferred Stock entitles the holder thereof to 10 votes on all matters submitted to a vote of shareholders; is convertible into 10 shares of common stock; has equal dividend rights with the common stock and has a $1.00 per share liquidation preference. On May 23, 2012 CCP (a company owned and controlled by our CEO) paid $10,000 to Stark Beneficial in a non-cash exchange for the 5,000,000 shares of Series B Preferred Stock. This payment was made by an reduction of the Due to Related Party balance.

Name	Age	Position
Chen Huangchen	34	Chairman of the Board, Chief Executive Officer and President
Yang Rong	36	Chief Financial Officer and Treasurer

5Chen Huangchen serves as the Company’s Chairman of the Board, Chief Executive Officer and President. ~~Related~~ ~~Party~~Prior ~~Transactions~~to that role, from June 2010 to present, Mr. Chen Huangchen acted as Chairman of the Board of Beijing Greenstar Holdings Company Limited. Mr. Chen Huangchen holds a Bachelor of Arts degree in Business Administration from University of Science and Technology Beijing.

~~Due to~~Yang ~~Related~~Rong ~~Parties:~~serves ~~Amounts~~as ~~due~~the toCompany’s Chief ~~related~~Financial ~~parties~~Officer ~~consist of corporate reinstatement expenses~~ and ~~obligations~~Treasurer ~~paid~~effective orMarch ~~assumed by~~16, ~~affiliates~~2015. ~~prior~~Prior to ~~the~~serving ~~establishment~~in ofthis ~~a bank account. Such items totaled $0 and $30~~role,~~941~~ atfrom ~~May~~January ~~31,~~ 2014 ~~and~~to ~~2013~~present, ~~respectively~~Mr. ~~During~~Yang ~~2014,~~acted ~~this~~as ~~liability~~Procurement ~~was~~Director ~~documented in the form~~ of aBeijing ~~convertible~~Greenstar ~~promissory~~Holdings ~~note~~Company ~~(See~~Limited. ~~note~~From ~~3).~~January ~~During~~2008 ~~2014~~to ~~and~~December 2013, ~~legal~~Mr. Yang ~~service~~was ~~fees of $20,000 and $10,000 respectively, for each fiscal year were billed to~~ the ~~company~~Regional bySales ~~our~~Director ~~CEO’s~~of ~~spouse~~Zhengjiang ~~through Legal~~Sanfang &Control ~~Compliance~~Valve Co., ~~LLC~~Ltd. ~~During~~Mr. ~~2014,~~Yang holds a ~~portion~~Bachelor of ~~this~~Arts ~~liability~~degree ~~was documented~~ in ~~the form of a convertible promissory note~~Business ~~(See~~Administration ~~note~~from ~~3).~~Hangzhou ~~Accrued~~Dianzi ~~legal fees of $2,500 were unpaid at May 31, 2014~~University.

~~F-8~~27

~~Stark Beneficial~~To the best of our knowledge, no ~~Inc~~family relationships exist among our directors or executive officers. To the best of our knowledge, none of our directors or executive officers has been involved in any of the following events during the past five years:

~~Notes~~ ● any bankruptcy petition filed by or against any business of which such person was a general partner or executive officer either at the time of the bankruptcy or within two years prior to ~~Financial~~that ~~Statements~~time;

~~May 31~~● any conviction in a criminal proceeding or being subject to a pending criminal proceeding, ~~2014~~excluding traffic violations and ~~2013~~other minor offences;

~~Fair value~~● ofbeing ~~services~~subject ~~and~~to ~~office~~any ~~space: The principal stockholder and CEO provided~~order, ~~without~~judgment ~~cost~~or ~~to the Company~~decree, ~~his~~not ~~services, valued~~subsequently ~~at $1~~reversed,~~800~~ ~~per~~suspended ~~month~~or ~~which totaled $21~~vacated,~~600~~ inof ~~each~~any ~~fiscal~~court ~~2014~~of ~~and~~competent ~~2013.~~jurisdiction, ~~The~~permanently ~~principal~~or ~~stockholder~~temporarily ~~also provided~~enjoining, ~~without cost to the Company~~barring, ~~office~~suspending ~~space~~or ~~valued~~otherwise atlimiting ~~$200~~his ~~per~~involvement ~~month, which totaled $2,400~~ in ~~each~~any ~~fiscal~~type ~~year 2014 and 2013. The total~~ of ~~these expenses of $24~~business,~~000~~ ~~for~~securities ~~each~~or ~~fiscal~~banking ~~year~~activities; ~~ended May 31, 2014 and 2013 is reflected in the statement of operations as general and administrative expenses with a corresponding contribution to additional paid-in capital.~~or

~~6. Income~~● ~~Taxes~~being found by a court of competent jurisdiction in a civil action, the SEC or the Commodity Futures Trading Commission to have violated a federal or state securities or commodities law, and the judgment has not been reversed, suspended, or vacated.

~~For the~~Board ~~years~~of ~~ended May 31, 2014 and 2013 there was no provision for income taxes due to net taxable losses.~~Directors

~~As of~~Our ~~May~~Board ~~31, 2014, the Company has net operating loss carry forwards~~ of ~~$220,616. The carry forwards expire in years through 2034.~~Directors ~~The~~is ~~Company’s~~currently ~~net~~composed ~~operating~~of ~~loss~~one ~~carry forwards may be subject to annual limitations~~member, ~~which~~Chen ~~could~~Huangchen. ~~reduce~~He oris ~~defer~~responsible ~~the~~for ~~utilization of~~exercising ~~the~~and ~~losses~~performing assuch apowers ~~result~~and ofduties ~~an ownership change~~ as prescribed ~~defined~~by inour ~~Section 382 of the Internal Revenue Code~~Bylaws.

~~The Company’s~~Board ~~tax expense differs from the “expected” tax expense for Federal income tax purposes, (computed by applying the United States Federal tax rate of 34% to loss before taxes), as follows:~~Committees

	Fiscal Year Ended May 31, 2014			Fiscal Year Ended May 31, 2013
Tax expense (benefit) at the statutory rate	$	(53,443	)	$	(15,285	)
State income taxes, net of federal income tax benefit		(4,835	)		(761	)
Contributed services		7,344			7,344
Contributed office space		816			816
Change in valuation allowance		50,118			7,886
Total	$	-		$	-

As of this date, our Board of Directors has not appointed an audit committee, compensation committee or nominating committee, however, we are not currently required to have such committees. Accordingly, we do not have an “audit committee financial expert” as such term is defined in the rules promulgated under the Securities Act of 1933, as amended and the Exchange Act. The functions ordinarily handled by these committees are currently handled by our entire Board of Directors. Our Board of Directors intends, however, to review our governance structure and institute board committees as necessary and advisable in the future, to facilitate the management of our business.

~~The tax~~Code ~~effects~~ of ~~the temporary differences between reportable financial statement net income (loss) and taxable income (loss) are recognized as deferred tax assets and liabilities.~~Ethics

~~The tax~~A ~~effect~~code of ~~significant~~ethics ~~components~~relates to ofwritten ~~the~~standards ~~Company’s~~that ~~deferred~~are ~~tax~~reasonably ~~assets~~designed ~~and~~to ~~liabilities~~deter atwrongdoing ~~May 31, 2014~~ and ~~2013,~~to ~~are as follows~~promote:

	May 31,
	2014			2013
Deferred tax assets:
Net operating loss carry forward	$	83,018		$	32,900
Total gross deferred tax assets		83,018			32,900
Less: Deferred tax asset valuation allowance		(83,018	)		(32,900	)
Total net deferred tax assets	$	-		$	-

●

honest and ethical conduct, including the ethical handling of actual or apparent conflicts of interest between personal and professional relationships;

~~In assessing~~● ~~the~~full, ~~realizability~~fair, ~~of deferred tax assets~~accurate, ~~management~~timely ~~considers~~and ~~whether~~understandable itdisclosure isin ~~more~~reports ~~likely~~and ~~than~~documents ~~not~~ that ~~some~~are ~~portion or~~filed ~~all~~with, ofor ~~the~~submitted ~~deferred~~to, ~~tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon~~ the ~~generation~~ ofSEC ~~future~~and ~~taxable income during the periods~~ in ~~which~~other ~~those~~public ~~temporary~~communications ~~differences~~made ~~become~~by ~~deductible.~~an ~~Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment.~~issuer;

~~Because of~~● ~~the~~compliance ~~historical~~with ~~earnings~~applicable ~~history~~governmental ~~of the Company~~laws, ~~the~~rules ~~net deferred tax assets for 2014~~ and ~~2013 were fully offset by a 100% valuation allowance.~~regulations;

~~7. Commitments~~● ~~and~~the ~~Contingencies~~prompt internal reporting of violations of the code to an appropriate person or persons identified in the code; and

~~From time~~● toaccountability ~~time,~~for weadherence ~~may be involved in litigation relating~~ to ~~claims arising out of our operations in~~ the ~~normal course of business~~code. ~~As of May 31, 2014 there were no pending or threatened lawsuits that could reasonably be expected to have a material effect on the results of our operations.~~

~~F-9~~We have not adopted a code of ethics because, to date, we have had no meaningful operations. However, we plan to adopt a code of ethics in the future.

~~Item 9.~~Compliance ~~Changes~~with inSection ~~and~~16(a) ~~Disagreements~~of ~~with~~the ~~Accountants.~~Exchange Act

InBased solely on review ~~its~~of ~~two~~the ~~most~~copies ~~recent~~of ~~fiscal~~such ~~years~~forms furnished to the Company, or ~~any~~written ~~later~~representations ~~interim~~that ~~period~~no reports were required, the Company ~~has~~believes that ~~had~~for nothe ~~disagreements~~year ended December 31, 2014, our directors and executive officers complied with ~~its~~Section ~~independent~~16(a) ~~accountants~~filing requirements applicable to them.

~~Item 9A~~ITEM 11. ~~Controls~~EXECUTIVE ~~and Procedures.~~COMPENSATION

~~EVALUATION OF~~Summary ~~DISCLOSURE CONTROLS AND PROCEDURES~~Compensation

~~It is~~The ~~the~~following ~~responsibility~~table ~~of the chief executive officer and chief financial officer of Stark Beneficial, Inc. to establish and maintain~~sets aforth ~~system for internal controls over financial reporting such that Stark Beneficial, Inc. properly reports and files~~ all ~~matters required~~cash tocompensation bepaid ~~disclosed~~ by ~~the~~us, ~~Securities~~as ~~Exchange~~well Act of 1934 (the “Exchange Act”). Michael Anthony is the Company’s chief executive officer and chief financial officer. The Company’s system is designed so that information is retained by the Company and relayed to counsel as ~~and~~certain ~~when~~other itcompensation ~~becomes~~paid ~~available. As the Company is a shell company with no~~ or ~~nominal business operations~~accrued, ~~Mr.~~in ~~Anthony~~2013 ~~immediately becomes aware of matters that would require disclosure under the Exchange Act. After conducting an evaluation of the effectiveness of the design~~ and ~~operation of the Company’s disclosure controls and procedures as of May 31,~~ 2014, ~~he has concluded that the Company’s disclosure controls and procedures were effective~~ to ~~ensure~~each ~~that~~of ~~information required to be disclosed by it in its reports filed or submitted under~~ the ~~Exchange Act is recorded, processed summarized and~~ ~~reported~~following ~~within~~named ~~the~~executive ~~time periods specified in the rules and forms of the Securities and Exchange Commission (the “SEC”)~~officers.

This annual report does not include an attestation report of the Company’s registered public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by the Company’s registered public accounting firm pursuant to temporary rules of the Securities and Exchange Commission that permit the Company to provide only management’s report in this quarterly report.28

~~There were~~Summary noCompensation ~~significant~~of ~~changes~~Named ~~in the Company’s internal controls or in other factors that could significantly affect these~~Executive ~~controls subsequent to that evaluation, and there were no significant deficiencies or material weaknesses in such controls requiring corrective actions.~~Officers

Evaluation of and Report on Internal Control over Financial Reporting

Name and Principal Position	Fiscal Year		Salary ($)		Total ($)

Michael Anthony		2014	$	0	$	0
Former President		2013	$	0	$	0

Yu Ben Ansheng,		2014	$	5,392	$	5,426
Former President and Chief Executive Officer		2013	$	0	$	0

Chen Huangchen,		2014	$	0	$	0
President and Chief Executive Officer		2013	$	0	$	0

Chen Jie,		2014	$	0	$	0
Former Chief Financial Officer and Treasurer		2013	$	0	$	0

Yang Rong,		2014	$	0	$	0
Chief Financial Officer and Treasurer		2013	$	0	$	0

~~The management~~Outstanding ofEquity the Registrant is responsible for establishing and maintaining adequate internal control over financial reporting. Internal control over financial reporting is defined in Rule 13a-15(f) or 15d-15(f) promulgated under the Securities Exchange Act of 1934 as a process designed by, or under the supervision of, the company’s principal executive and principal financial officers and effected by the company’s board of directors, management and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United States of America and includes those policies and procedures that:Awards

●We ~~Pertain~~have tonot ~~the~~adopted ~~maintenance~~retirement, pension, ofprofit ~~records~~sharing, ~~that~~stock inoption ~~reasonable~~or ~~detail~~insurance ~~accurately~~programs ~~and~~or ~~fairly~~other ~~reflect~~similar ~~the~~programs ~~transactions~~for ~~and dispositions of~~ the ~~assets~~benefit of ~~the~~our company; ● Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with accounting principles generally accepted in the United States of America and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and ● Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the company’s assets that could have a material effect on the financial statementsemployees..

~~Because of~~Director its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. 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. Because of the inherent limitations of internal control, there is a risk that material misstatements may not be prevented or detected on a timely basis by internal control over financial reporting. However, these inherent limitations are known features of the financial reporting process. Therefore, it is possible to design into the process safeguards to reduce, though not eliminate, this risk.Compensation

19Our directors are reimbursed for expenses incurred by them in connection with attending Board of Directors’ meetings, but they do not receive any other compensation for serving on the Board of Directors.

~~Management assessed~~Employment the effectiveness of the Company’s internal control over financial reporting as of May 31, 2014. In making this assessment, management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission in Internal Control-Integrated Framework.Agreements

~~Based on~~We ~~its~~have ~~assessment,~~not ~~management~~entered ~~concluded~~into employment ~~that,~~agreements aswith any of ~~May~~our 31officers, ~~2014,~~directors ~~the~~or ~~Company’s internal control over financial reporting is effective based on those criteria~~employees.

This annual report does not include an attestation report of the Company’s registered accounting firm regarding internal control over financial reporting. Management’s report is not subject to attestation by the Company’s registered public accounting firm pursuant to temporary rules of the Securities and Exchange Commission that permit the Company to provide only management’s report in this annual report.Indemnification

~~Changes~~We are a Delaware corporation. Section 252 of the Delaware General Corporation Law (DGCL) provides that the articles of incorporation of a Delaware corporation may contain a provision eliminating or limiting the personal liability of a director to the corporation or its shareholders for monetary damages for breach of fiduciary duty as a director, except that any such provision may not eliminate or limit the liability of a director (i) for any breach of the director’s duty of loyalty to the corporation or its shareholders, (ii) acts or omissions not in ~~Internal~~good ~~Control~~faith ~~over~~or ~~Financial~~which ~~Reporting~~involve intentional misconduct or a knowing violation of law, (iii) acts specified in Section 7-108-403 (concerning unlawful distributions), or (iv) any transaction from which a director directly or indirectly derived an improper personal benefit. The Company’s articles of incorporation contain a provision eliminating the personal liability of directors to Standard Commerce or Standard Commerce shareholders for monetary damages to the fullest extent provided by the DGCL.

~~There~~Section 242 of the DGCL ~~was~~provides nothat ~~change~~a inDelaware ~~our~~corporation ~~internal~~must ~~controls~~indemnify ~~over~~a ~~financial~~person ~~reporting~~who ~~identified~~was inwholly ~~connection~~successful, ~~with~~on the ~~requisite~~merits ~~evaluation~~or ~~that~~otherwise, ~~occurred~~in defense ~~during~~of ~~our~~any ~~last~~threatened, ~~fiscal~~pending, ~~year~~or ~~that~~completed ~~has~~action, ~~materially~~suit, ~~affected~~or proceeding, whether civil, criminal, administrative, or investigative and whether formal or informal (a “Proceeding”), in which he or she was a party because the person is ~~reasonably~~or ~~likely~~was toa ~~materially~~director, against ~~affect~~reasonable expenses incurred by him or her in connection with the Proceeding, ~~our~~unless ~~internal~~such ~~control~~indemnity ~~over~~is limited by the ~~financial~~corporation’s ~~reporting~~articles of incorporation. The Company’s articles of incorporation do not contain any such limitation.

~~Item 9B. Other Information~~29

~~None~~Section 242 of the DGCL provides that a Delaware corporation may indemnify a person made a party to a Proceeding because the person is or was a director against any obligation incurred with respect to a Proceeding to pay a judgment, settlement, penalty, fine (including an excise tax assessed with respect to an employee benefit plan) or reasonable expenses incurred in the Proceeding if the person conducted himself or herself in good faith and the person reasonably believed, in the case of conduct in an official capacity with the corporation, that the person’s conduct was in the corporation’s best interests and, in all other cases, his or her conduct was at least not opposed to the corporation’s best interests and, with respect to any criminal proceedings, the person had no reasonable cause to believe that his or her conduct was unlawful. The Company’s articles of incorporation and bylaws allow for such indemnification. A corporation may not indemnify a director in connection with any Proceeding by or in the right of the corporation in which the director was adjudged liable to the corporation or, in connection with any other Proceeding charging that the director derived an improper personal benefit, whether or not involving actions in an official capacity, in which Proceeding the director was judged liable on the basis that he or she derived an improper personal benefit. Any indemnification permitted in connection with a Proceeding by or in the right of the corporation is limited to reasonable expenses incurred in connection with such Proceeding.

~~PART~~Under 242 of the DGCL, ~~III~~unless otherwise provided in the articles of incorporation, a Delaware corporation may indemnify an officer, employee, fiduciary, or agent of the corporation to the same extent as a director and may indemnify such a person who is not a director to a greater extent, if not inconsistent with public policy and if provided for by its bylaws, general or specific action of its board of directors or shareholders, or contract. The Company’s articles of incorporation provide for indemnification of directors, officers, employees, fiduciaries and agents of the Company to the full extent permitted by Delaware law.

~~Item 10~~ITEM 12. ~~Directors,~~SECURITY ~~Executive~~OWNERSHIP ~~Officers~~OF ~~and~~CERTAIN ~~Corporate~~BENEFICIAL ~~Governance.~~OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

The following table sets forth ~~the~~certain ~~name~~information regarding beneficial ownership of our common stock as of April 15, ~~age~~2015 ~~and~~by ~~position~~(i) ~~held~~each ~~with~~person ~~respect~~(or group of affiliated persons) who is known by us to own more than five percent of the outstanding shares of our ~~present~~common ~~directors~~stock, (ii) each director and executive officer, and (iii) all of our directors, executive officers: and director nominees as a group. As of April 15, 2015, we had 102,379,935 shares of common stock issued and outstanding.

Name		Age		Position		Executive Officer And Director Since
Michael Anthony		48		Chief Executive Officer, President, Secretary, Treasurer, Director		September 24, 2007

Beneficial ownership is determined in accordance with SEC rules and generally includes voting or investment power with respect to securities. Unless otherwise noted, the principal address of each of the stockholders, directors and officers listed below is at Suite B, 16/F., Ritz Plaza, 122 Austin Road, Tsim Sha Tsui, Kowloon, Hong Kong.

~~Our directors~~All ~~are~~share ~~elected~~ownership ~~to serve until the next annual meeting of shareholders and until their respective successors will have been~~figures ~~elected~~include ~~and~~shares ~~will have qualified. Officers are not elected for a fixed term~~ of ~~office~~our ~~but~~common ~~hold~~stock ~~office~~issuable ~~until~~upon ~~their~~securities ~~successors~~convertible ~~have been elected. Mr. Anthony is not a party to any arrangement~~ or ~~understanding~~exchangeable ~~pursuant~~into toshares ~~which~~of heour ~~was~~common orstock ~~is to be elected as a~~within ~~director.~~sixty As(60) ~~discussed~~days inof ~~the~~April ~~Section~~15, ~~“Acquisition of Opportunities”~~2015, itwhich isare ~~likely~~deemed ~~that~~outstanding ~~Mr. Anthony will resign his position as an officer~~ and ~~director~~beneficially ofowned ~~our~~by ~~Company~~such ~~upon~~person ~~consummation~~for ofpurposes ~~a merger or acquisition. In light~~ of ~~Mr. Anthony’s~~computing ~~experience~~his asor ~~described~~her inpercentage ~~this section~~ownership, webut ~~believe~~not hefor ispurposes ~~qualified~~of tocomputing ~~act as our director and to assist in~~ the ~~carrying~~percentage ~~out~~ownership of ~~our~~ ~~business~~any ~~plan~~other person.

Mr. Anthony, age 48, has been an officer and director of the Company since November 14, 2007. Mr. Anthony is the sole officer and director of Corporate Services International, Inc. and is the sole member of Century Capital Partners, LLC. Mr. Anthony utilizes both entities to conduct business affairs, including, but not limited to, making capital investments in corporate entities such as Stark Beneficial and offering consulting services and advice to corporate entities. Mr. Anthony is a promoter of Stark Beneficial as that term is defined by Rule 405 of Regulation C.

Name and Address of Beneficial Owner	Amount and Nature of Beneficial Ownership		Percentage of Outstanding Shares of Common Stock
Forever Prosperous Holdings (China) Limited(1)		61,260,000		59.8	%
New Empire Ventures Limited(2)		20,420,000		19.9	%
Pride Sun Limited(3)		20,420,000		19.9	%
Chen Huangchen(4)		81,680,000		79.7	%
Yang Rong		0		0	%
All Directors and Executive Officers, as a group		81,680,000		79.7	%

~~On or~~(1) ~~about~~The ~~July~~business ~~15,~~address ~~2005 Mr. Anthony became an officer and director~~ of ~~Ubrandit.com,~~Forever ~~Inc. a reporting blank check company and resigned~~Prosperous ~~his~~Holdings ~~position~~(China) onLimited ~~October~~is ~~31, 2006~~P. ~~On or about July 30, 2006 Mr~~O. ~~Anthony~~Box ~~became an officer and director of Standard Commerce~~957, ~~Inc. a~~Offshore ~~reporting~~Incorporations ~~blank check company and resigned his position on August 24~~Centre, ~~2007.~~Road ~~On or about March 15~~Town, ~~2007~~Tortola, ~~Mr.~~British ~~Anthony~~Virgins ~~became an officer and director Apogee Robotics, Inc~~Islands. ~~a reporting blank check company and resigned his position on March 31, 2008. On or about May 25, 2007,~~ Mr. ~~Anthony became an officer and director or Aim Smart Corporation~~Chen, ~~a reporting blank check company and resigned~~ ~~his position on April 24~~Huangchen, ~~2008.~~our ~~On or about July 2~~Chairman, ~~2007,~~Chief ~~Mr.~~Executive ~~Anthony~~Officer ~~became an officer~~ and ~~director of Diversified Opportunities~~President, ~~Inc.,~~ ahas ~~reporting~~sole ~~blank~~voting ~~check company~~ and ~~resigned~~investment ~~his~~power ~~position~~over on May 30, 2008. On or about April 12, 2007, Mr. Anthony became an officer and director of Econometrics, Inc., a reporting blank check company and resigned his position on January 10, 2009. On or about September 5, 2007, Mr. Anthony became an officer and director of Dover Glen, Inc., a reporting blank check company and resigned his position on December 16, 2008. On or about October 12, 2007, Mr. Anthony became an officer and director of Highland Ridge, Inc., a reporting blank check company and resigned his position on January 13, 2010. On or about October 27, 2007 Mr. Anthony became an officer and director of Ravenwood Bourne, Ltd, a reporting blank check company and resigned his position on April 5, 2010. On or about October 1, 2007, Mr. Anthony became an officer and director of Sabre Industrial, Inc., a reporting blank check company and resigned his position on September 13, 2010. On or about November 14, 2007, Mr. Anthony became an officer and director of Lightman Grant, Inc., a reporting blank check company, and resigned his position on November 13, 2012. In each case where Mr. Anthony resigned, his resignation occurred as a result of the ~~sale of the public shell company that resulted in a reverse merger with a private operating company~~shares.

~~In the past five years Mr. Anthony has not been involved in any negative legal proceedings as enumerated in Item 401(f) of Regulation S-K.~~30

20(2) The business address of New Empire Ventures Limited is P.O. Box 957, Offshore Incorporations Centre, Road Town, Tortola, British Virgins Islands. Mr. Ricardo Lee, the sole director and sole shareholder of New Empire Ventures Limited, has sole voting and investment power over the shares.

~~SECTION 16~~(a3) ~~BENEFICIAL~~The ~~OWNERSHIP~~business ~~REPORTING~~address ~~COMPLIANCE~~of Pride Sun Limited is P.O. Box 957, Offshore Incorporations Centre, Road Town, Tortola, British Virgins Islands. Mr. Chen, Huangchen, our Chairman, Chief Executive Officer and President, has sole voting and investment power over the shares.

~~Section 16~~(a4) ~~of the Securities Exchange Act of 1934~~Chen, asHuangchen ~~amended,~~is ~~requires~~ the ~~registrant’s~~sole ~~officers~~director ~~and directors, and persons~~of ~~who~~Forever ~~own~~Prosperous ~~more~~Holdings ~~than~~(China) ~~10%~~Limited ofand ais ~~registered class of~~ the ~~registrant’s~~sole ~~equity~~director ~~securities, to file reports~~ of ~~ownership~~Fullwing ~~and~~Ventures ~~changes in~~Limited ~~ownership~~which ofowns ~~equity~~one ~~securities~~hundred percent of ~~the~~Pride ~~Registrant~~Sun ~~with the Securities and Exchange Commission~~Limited. ~~Officers,~~He ~~directors~~has ~~and~~sole ~~greater-than 10%~~voting ~~shareholders are required by the Securities~~ and ~~Exchange~~dispositive ~~Commission~~power ~~regulation~~over ~~to furnish~~ the ~~registrant with copies of all Section 16(a) forms that they file~~shares. ~~Based~~As ~~solely~~such, onhe ais ~~review~~deemed ofto ~~Forms~~have 3beneficial ~~and 4 and amendments thereto filed with the Commission~~ownership ~~during~~of the ~~fiscal year end May 31, 2014, all Section 16(a) forms were filed~~shares.

~~Stark Beneficial~~We ~~has~~have not ~~adopted~~entered ainto any ~~code~~material oftransactions ~~ethics. Stark Beneficial is a shell company~~ with ~~one~~any ~~officer and~~ director, ~~and~~executive noofficer, ~~employees. The primary functions of a code of ethics include internal reporting~~ and ~~adherence~~nominee tofor ~~the code~~director, ~~compliance~~beneficial ~~with~~owner ~~government rules and regulations including the reporting requirements under the Exchange Act and the honest and ethical handling~~ of ~~actual~~five orpercent ~~apparent~~or ~~conflicts~~more of ~~interest.~~our Ascommon ~~a shell company~~stock, ~~with~~or ~~one~~family ~~officer~~members ~~and director, the functions~~ of ~~the~~such ~~code of ethics are properly met without the need of a formal document~~persons.

~~Item 11~~ITEM 14. ~~Executive~~PRINCIPAL ~~Compensation~~ACCOUNTING FEES AND SERVICES

~~No executive~~During ~~compensation was paid during~~ the fiscal ~~years~~ year ended ~~May~~December 31, 2014, orthe ~~2013~~total byfees ~~Stark~~billed ~~Beneficial.~~to ~~Stark~~MBP ~~Beneficial~~for ~~has~~audit-related ~~no employment~~services ~~agreement~~was ~~with~~$56,525, ~~any~~for oftax ~~its~~services ~~officers~~was $0 and ~~directors~~for all other services was $0.

~~The~~During the fiscal years ~~following~~ended ~~tables~~May ~~show~~31, as2013 toand 2014, the ~~named~~total ~~executive~~fees ~~officers~~billed to Salberg for audit-related services was $8,100 ~~certain~~and ~~information~~$8,600, ~~concerning~~respectively, for ~~stock~~tax ~~options:~~services was $0 and for all other services was $0.

~~SUMMARY COMPENSATION TABLE~~31

Name and principal position

Year

Salary

Bonus

Stock Awards

Option Awards

Non- Equity Incentive Plan Compensation

Nonqualified Deferred Compensation Earnings

All Other Compensation

Total

Michael Anthony, Pres. and Chairman

2014 and 2013

ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES

OUTSTANDING EQUITY AWARDS AT May 31, 2014 AND 2013

Exhibit No.		Description

2.1		Share Exchange Agreement, dated as of December 15, 2014, by and among Stark Beneficial, Inc., Michael Anthony, China Greenstar Holdings Limited and the shareholders of China Greenstar Holdings Limited.*

3.1		Certificate of Incorporation of Stark Beneficial, Inc., as amended.**

3.2		Bylaws of Stark Beneficial, Inc.**

10.1		Realty Lease Contract*

21		Subsidiaries

31.1		Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

31.2		Certification of Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

32.1		Certification of Principal Executive Officer and Principal Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

101		Interactive data files pursuant to Rule 405 of Regulation S-T

~~OPTION~~* ~~AWARDS~~Previously ~~STOCK~~filed ~~AWARDS~~with ~~Name~~the ~~Number~~Company’s ofForm ~~Securities~~8-K ~~Underlying~~on Unexercised Options (#) Exercisable Number of Securities Underlying Unexercised Options (#) Unexercisable Equity Incentive Plan Awards: Number of Securities Underlying unexercised Unearned Options (#) Option Exercise Price ($) Option Expiration Date Number of Shares or Units of Stock That Have Not Vested (#) Market Value of Shares or Units of Stock That Have Not Vested ($) Equity Incentive Plan Awards: Number of Unearned SharesDecember 19, ~~Units or Other Rights That Have Not Vested (#) Equity Incentive Plan Awards: Market or Payout Value of Unearned Shares, Units or Other Rights That Have Not Vested (#) Michael Anthony - - - - - - - - -~~2014.+

21** Previously filed with the Company’s Form 10 Registration Statement on June 20, 2012.

~~Compensation of Directors~~32

~~Stark Beneficial’s directors are not compensated for their services as directors of the Company.~~SIGNATURES

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

We do not have an employment contract with any executive officers. Any obligation to provide any compensation to any executive officer in the event of his resignation, retirement or termination, or a change in control of the Company, or a change in any named Executive Officers’ responsibilities following a change in control would be negotiated at the time of the event.

	China Greenstar Corporation

Date: April 15, 2015	By:	/s/ Chen Huangchen
		Chen Huangchen
		Chairman, President and Chief Executive Officer,
		(Principal Executive Officer)

Date: April 15, 2015	By:	/s/ Yang Rong
		Yang Rong
		(Principal Financial Officer and Principal Accounting Officer)

WePursuant to the requirements ~~may~~of inSection 13 or 15(d) of the ~~future~~Securities ~~create~~Exchange ~~retirement,~~Act ~~pension~~of 1934, ~~profit~~this ~~sharing~~Report ~~and~~has ~~medical~~been ~~reimbursement~~signed ~~plans~~below ~~covering~~by ~~our~~the ~~Executive~~following ~~Officers~~persons ~~and~~on behalf ~~Directors~~of the Registrant in the indicated capacities and on the dates indicated.

~~The company~~/s/ ~~has~~Chen ~~made~~Huangchen noDate: ~~Long~~April ~~Term~~15, ~~Compensation~~2015 ~~payouts~~Chen ~~(LTIP~~Huangchen, ~~or other).~~Director

~~Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters~~33

~~The following~~REPORT ~~table~~OF ~~sets forth, as of May 31, 2014 the number and percentage of outstanding shares of common and preferred stock which,~~INDEPENDENT ~~according~~REGISTERED toPUBLIC ~~the~~ACCOUNTING information supplied to the Company, were beneficially owned by (i) each current director of the Company, (ii) each current executive officer of the Company, (iii) all current directors and executive officers of the Company as a group, and (iv) each person who, to the knowledge of the Company, is the beneficial owner of more than 5% of the Company’s outstanding common stock. Except as otherwise indicated, the persons named in the table below have sole voting and dispositive power with respect to all shares beneficially owned, subject to community property laws (where applicable).FIRM

Owner	Common Shares		Percentage (1)			Preferred Shares (3)		Percentage (2)
Michael Anthony(2)		2,100,000		88	%		5,000,000		100	%
Officers and directors as a group (1 persons)		2,100,000		88	%		5,000,000		100	%

To the Board of Directors and Shareholders
of China Greenstar Corporation (formerly known as Stark Beneficial, Inc.)

5%We have audited the accompanying consolidated ~~shareholders:~~balance sheets of China Greenstar Corporation (the “Company”) (formerly known as Stark Beneficial, Inc.) as of December 31, 2014 and 2013, and the related consolidated statements of operations and comprehensive loss, changes in stockholders’ equity and cash flows for the year ended December 31, 2014 and for the period from October 25, 2013 (inception) through December 31, 2013. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audits.

~~None~~We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audits 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 also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, 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.

(1)		Based on 2,379,935 shares of common stock outstanding as of May 31, 2014.
(2)		Common shares and Preferred Shares are held by Corporate Services International of which Mr. Anthony is the sole member. Mr. Anthony is a promoter as defined in Rule 405 of Regulation C.
(3)		Series B Preferred Stock is held by Corporate Services International, Inc. of which Mr. Anthony is the sole shareholder, officer and director. The Series B Preferred Stock entitles the holder thereof to 10 votes per share on all matters submitted to a vote of shareholders; is convertible into 10 shares of common stock per one share of Series B Preferred Stock; has equal dividend rights with the common stock; and has a $1.00 per share liquidation preference.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of China Greenstar Corporation, as of December 31, 2014 and 2013, and the results of its operations and its cash flows for the year ended December 31, 2014 and for the period from October 25, 2013 (inception) through December 31, 2013 in conformity with accounting principles generally accepted in the United States of America.

~~There~~The accompanying of consolidated financial ~~are~~statements nohas ~~arrangements~~been ~~which~~prepared ~~may~~assuming ~~result~~that the Company will continue as a going concern. As described in Note 2 to the consolidated financial statements, the Company has suffered recurring losses from operations that raise substantial doubts about their ability to continue as a ~~change~~going concern. Management’s plans in ~~control~~regard to these matters are also described in Note 2. The financial statements do not include any adjustments that might result from the outcome of ~~Stark~~this ~~Beneficial~~uncertainty.

~~Item 13.~~/s/ ~~Certain~~Marcum ~~Relationships~~Bernstein ~~and~~& ~~Related~~Pinchuk ~~Transactions~~llp ~~and~~Marcum ~~Director~~Bernstein ~~Independence~~& Pinchuk llp New York, New York April 15, 2015

During the last three years, to the knowledge of the Company, there was no person who had or has a direct or indirect material interest in any transaction or proposed transaction to which the Company was or is a party. Transactions in this context relate to any transaction which exceeds $120,000 or one percent of the average of the Company’s total assets at year end for the last three completed fiscal years.F-1

~~Michael~~CHINA ~~Anthony~~GREENSTAR is a promoter as that term is defined by Rule 405 of Regulation C. Mr. Anthony does not have any agreements with the Company to receive directly or indirectly, anything of value in the future. Mr. Anthony, through Century Capital Partners, LLC has invested $12,500 into the Company via a reduction in the Due to Related Party account, in exchange for 2,100,000 shares of common stock. In addition, Mr. Anthony, through Corporate Services International has invested $10,000 into the Company via a reduction in the Due to Related Party account in exchange for 5,000,000 shares of Series B Preferred Stock. In addition, he has, through related entities, loaned the Company $35,015 for ongoing expenses. Mr. Anthony hopes that in conjunction with a merger or acquisition of the Company, he will recoup these funds. In addition, Mr. Anthony hopes that he will make a profit on the sale of his stock at some point in the future, although he has no arrangement or agreements, either directly or indirectly, in that regard.CORPORATION

22(Formerly STARK BENEFICIAL, INC.)

~~Laura~~CONSOLIDATED ~~Anthony,~~BALANCE Esquire is corporate and securities counsel to the Company. Ms. Anthony’s legal fees for the fiscal years ending May 2010 through 2014 totaled $60,000. As indicated in the prior paragraph, management related parties, and in particular, Century Capital Partners, LLC., has loaned the Company $35,015 through May 31, 2014 for the payment of ongoing expenses.SHEETS

~~On March 21, 2014 the Company issued a Convertible Promissory Note to Legal & Compliance, LLC to document the amount owed of $57,500 for legal services rendered through and including February 28, 2014~~ (~~the “L&C Note”). The L&C Note~~Amounts ~~carries interest at the rate of 8% per annum and may be converted by the Holder,~~ in ~~whole or in part~~US$, atexcept ~~any time prior to being paid in full, at a conversion price of 50% of the average volume weighted average price of the Company’s common stock over the seven (7~~shares) ~~trading days prior to the conversion date.~~

	As of December 31,
	2014			2013

Assets
Current assets:
Cash and cash equivalents	$	108,692		$	258
Prepaid and other current assets		685			-
Total current assets	$	109,377		$	258
Liabilities and Stockholders’ Equity
Liabilities
Accounts Payable	$	1,921		$	-
Accrued expenses		53,944			-
Total current liabilities		55,865			-
Stockholders’ equity:
Common stock ($0.001 par value, issued and outstanding shares of 102,379,935 and 102,100,000 at December 31, 2014 and 2013, respectively.)		102,380			102,100
Additional paid-in capital		280,468			(101,397	)
Accumulated deficit		(329,377	)		(444	)
Accumulated other comprehensive income (loss)		41			(1	)
Total stockholders’ equity		53,512			258
Total liabilities and stockholders’ equity	$	109,377		$	258

~~Stark~~See ~~Beneficial~~notes ~~does~~to ~~not~~the ~~have~~consolidated ~~any~~financial ~~outside directors~~statements.

~~Item 14. Principal Accounting Fees and Services.~~F-2

~~The~~CHINA ~~following~~GREENSTAR table sets forth the fees billed by our independent registered public accounting firm for each of our last two fiscal years for the categories of services indicated. Salberg & Company, P.A. audited our fiscal year ended May 31, 2014 and May 31, 2013 financial statements.CORPORATION

	Fiscal Years Ended May 31,
		2014		2013
Category
Audit Fees	$	8,600	$	8,100
Audit Related Fees		-		-
Tax Fees		-		-
All Other Fees		-		-
Total	$	8,600	$	8,100

(Formerly STARK BENEFICIAL, INC.)

23CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS

~~Audit~~(Amounts ~~fees. Consists of fees billed for the audit of our annual financial statements and review of our interim financial information and services that are normally provided by the accountant~~ in ~~connection~~US$, ~~with~~except ~~year-end and quarter-end statutory and regulatory filings or engagements.~~shares)

Audit-related fees. Consists of fees billed for services relating to review of other regulatory filings including registration statements, periodic reports and audit related consulting.

	Year ended December 31, 2014			October 25, 2013 (inception) through December 31, 2013

Revenues	$	3,151		$	-
Cost of sales		(1,935	)		-
Gross profit	$	1,216		$	-
Operating expenses
General and administrative expenses		(330,149	)		(444	)
Income tax expense		-			-
Net loss		(328,933	)		(444	)
Other comprehensive loss
Foreign currency translation gain (loss)		41			(1	)
Comprehensive loss	$	(328,892	)	$	(445	)
Loss per share
Basic and diluted	$	(0.003	)	$	-
Weighted average number of common shares outstanding
Basic and diluted		102,113,038			102,100,000

~~Tax~~See ~~fees.~~notes ~~Consists~~to ofthe ~~professional~~consolidated ~~services~~financial ~~rendered by our principal accountant for tax compliance, tax advice and tax planning~~statements.

~~Other fees. Other services provided by our accountants.~~F-3

~~The~~CHINA ~~Company’s~~GREENSTAR Board of Directors reviews and approves audit and permissible non-audit services performed by its independent accountants, as well as the fees charged for such services. In its review of non-audit service fees and its appointment of Salberg & Company, P.A. as the Company’s independent accountants, the Board of Directors considered whether the provision of such services is compatible with maintaining independence.CORPORATION

~~PART~~(Formerly IVSTARK BENEFICIAL, INC.)

~~Item~~CONSOLIDATED ~~15.~~STATEMENTS ~~Exhibits,~~OF ~~Financial~~CASH ~~Statement Schedules~~FLOWS

Exhibit No.		Document
2.1*		Articles and Plan of Merger - Nevada June 5, 1997
2.1.2*		Articles of Merger, Oregon June 16, 1997
2.1.3*		Agreement of Merger
2.1.4*		Certificate of Merger - Delaware - December 4, 2007
2.1.5*		Articles of Merger - Nevada - December 4, 2007
3.1.1*		Articles of Incorporation dated April 20, 1984
3.1.2*		Articles of Amendment dated June 29, 1984
3.1.3*		Articles of Amendment dated July 19, 1988
3.1.4*		Articles of Amendment dated October 18, 1988
3.1.5*		Articles of Amendment dated March 9, 1989
3.1.6*		Articles of Amendment dated August 23, 1994
3.1.7*		Articles of Amendment dated February 20, 1996
3.1.8*		Articles of Amendment dated April 26, 1996
3.1.9*		Articles of Incorporation - Nevada - June 4, 1997
3.1.10*		Certificate of Incorporation - Delaware, dated October 26, 2007
3.1.11*		Certificate of Amendment dated November 27, 2007
3.1.12*		Certificate of Amendment dated December 07, 2007
3.1.13*		Certificate of Amendment dated May 23, 2012
3.2*		By-Laws
31.1**		Certification of the Chief Executive Officer and Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1**		Certification of the Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes Oxley Act of 2002
101.INS***		XBRL Instance Document
101.SCH***		XBRL Taxonomy Extension Schema
101.CAL***		XBRL Taxonomy Extension Calculation Linkbase
101.DEF***		XBRL Taxonomy Extension Definition Linkbase
101.LAB***		XBRL Taxonomy Extension Label Linkbase
101.PRE***		XBRL Taxonomy Presentation Linkbase

(Amounts in US$)

* Previously filed with the Company’s Form 10 Registration Statement.

	Year ended December 31, 2014			October 25, 2013 (inception) through December 31, 2013

Cash flows from operating activities
Net loss	$	(328,933	)	$	(444	)
Changes in operating assets and liabilities
Prepaid and other current assets		(690	)		-
Accounts payable		1,935			-
Accrued expenses and other payables		54,329			-
Net cash used in operating activities		(273,359	)		(444	)
Cash flows from financing activities
Additional capital contribution		382,145			703
Net cash provided by financing activities		382,145			703
Effect of exchange rate fluctuation on cash and cash equivalents		(352	)		(1	)
Net increase in cash and cash equivalents		108,434			258
Cash and cash equivalents at beginning of the year		258			-
Cash and cash equivalents at end of the year	$	108,692		$	258
Supplement disclosure of cash flow information:
Interest expense paid	$	-		$	-
Income taxes paid	$	-		$	-

**See ~~Filed~~notes ~~Herewith~~to the consolidated financial statements.

*** In accordance with Regulation SF-~~T, the XBRL related information on Exhibit No. 101 to this Annual Report on Form 10-K shall be deemed “furnished” herewith not “filed”.~~4

24CHINA GREENSTAR CORPORATION

~~SIGNATURES~~(Formerly STARK BENEFICIAL, INC.)

~~Pursuant~~CONSOLIDATED toSTATEMENTS ~~the~~OF ~~requirements~~CHANGES ofIN ~~Section~~STOCKHOLDERS’ ~~13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.~~EQUITY

Stark Beneficial, Inc.
/s/ Michael Anthony
Name:	Michael Anthony
Title:	President/CEO and Director and Chief Accounting Officer
September 11, 2014

(Amounts in US$, except shares)

	Number of common stock		Common stock		Additional paid-in capital			Accumulated deficit			Accumulated other comprehensive income			Total shareholders’ equity
Balance at October 25, 2013 (Inception)		102,100,000	$	102,100	$	(102,100	)	$	-		$	-		$	-
Capital injection		-		-		703			-			-			703
Net loss for the period		-		-		-			(444	)		-			(444	)
Foreign currency translation adjustment		-		-		-			-			(1	)		(1	)
Balance at December 31, 2013		102,100,000		102,100		(101,397	)		(444	)		(1	)		258
Shares issued in reverse acquisition		279,935		280		(280	)		-			-			-
Capital injection		-		-		382,145			-			-			382,145
Net loss for the period		-		-		-			(328,933	)		-			(328,933	)
Foreign currency translation adjustment		-		-		-			-			42			42
Balance at December 31, 2014		102,379,935	$	102,380	$	280,468		$	(329,377	)	$	41		$	53,512

See notes to the consolidated financial statements

F-5

CHINA GREENSTAR CORPORATION

(Formerly STARK BENEFICIAL, INC.)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For the period October 25, 2013 (inception) through December 31, 2013 and the year ended December 31, 2014

(Amounts in US$)

1.	Organization and principal activities

China Greenstar Corporation (the “Company”), formerly known as Stark Beneficial, Inc. (“Stark”), was incorporated in the State of Delaware. Until the Company consummated a Share Exchange on December 15, 2014 with Greenstar Holdings, the Company was a shell company that had no or nominal operations and either no or nominal assets.

China Greenstar Holdings Limited (“Greenstar Holdings”) was established in the British Virgin Islands (“BVI”) on July 29, 2014. Greenstar Holdings itself has no significant business operations and assets other than holds equity interests in its subsidiaries.

Greenstar Group (HK) Limited (“Greenstar HK”) was established as an Investment Holding Company by Forever Prosperous Holdings (China) Limited (“Forever Prosperous”) (the controlling shareholder of the Company) in Hong Kong Special Administrative Region of the People’s Republic of China (the “PRC”) on October 25, 2013. The ownership interests of Greenstar HK were transferred to Greenstar Holdings in August 2014, after Greenstar Holdings was set up.

Shenzhen Greenstar Technology Co., Ltd. (“Greenstar Technology”) was established as a wholly foreign owned enterprise on September 29, 2014 in Shenzhen, the PRC by Greenstar HK. The registered capital of Greenstar Technology is HK$ 1,000,000 (equal to USD128,622). Greenstar Technology will be principally engaged in selling fuel additive product and business consulting services.

On December 15, 2014 (the “Closing Date”), Stark, entered into a Share Exchange Agreement (the “Exchange Agreement”), with (i) Greenstar Holdings, (ii) Greenstar Holdings’ shareholders, Forever Prosperous Holdings (China) Limited, a British Virgin Islands company (“Forever Prosperous”), Pride Sun Limited, a British Virgin Islands company (“Pride Sun “) and New Empire Ventures Limited, a British Virgin Islands company, (collectively, “Greenstar Holdings Shareholders”) who together own shares constituting 100% of the issued and outstanding ordinary shares of Greenstar Holdings (“Greenstar Holdings Shares”) and (iii) Michael Anthony, the principal stockholder of Stark (the “Stark Shareholder”). Pursuant to the terms of the Exchange Agreement, Greenstar Holdings Shareholders transferred all of the shares of Greenstar Holdings in exchange for the issuance of 102,100,000 shares of Stark’s common stock (the “Share Exchange’). Immediately prior to the Share Exchange, the original shares (2,100,000 of common stock and 5,000,000 preferred stock) were repurchased and cancelled (the “Cancelled Shares”), reducing Stark’s issued and outstanding shares to 279,935 shares of common stock. As a result of the cancellation of the Cancelled Shares and the Share Exchange, Stark had 102,379,935 shares of common stock issued and outstanding following the Share Exchange. Stark changed its name to China Greenstar Corporation on January 6, 2015. The Company, Greenstar Holdings, Greenstar HK and it’s subsidiary are collectively referred to as the “Group.”

F-6

The Group is currently engaged in distributing and reselling a fuel additive and cleaner called “Greencare Product” in People’s Republic of China (“PRC”) through Greenstar Technology. The Greencare Product is added to gasoline in order to improve fuel quality by suppressing or cleaning sediments in the fuel. The Greencare Product improves overall engine performance, maximizes fuel burning efficiency, enhances the power of an engine and provides for cleaner emissions.

2.	Going concern

The consolidated financial statements are prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of obligations in the normal course of business. The Company had recurring consolidated losses of $328,933 for the year ended December 31, 2014 and $444 for the period from October 25, 2013 (inception) through December 31, 2013, working capital of $53,512 as of December 31, 2014 and $258 as of December 31, 2013, and has a total deficit of $329,377 as of December 31, 2014 and $444 as of December 31, 2013. These conditions raise substantial doubt about the ability of the Company to continue as a going concern. The financial statements do not include any adjustments to the amount and classification of assets and liabilities that may be necessary should the Company not continue as a going concern.

In view of these matters, continuation as a going concern is dependent upon continued operations of the Company, which in turn is dependent upon the Company’s ability to meet its financial requirements, raise additional capital, and the success of its future operations. The Company intends to raise additional capital through controlling shareholder, however, no assurance can be provided that the Company will able to do so. In addition, there is no assurance that any capital it raises will be sufficient to enable the Company to attain profitable operations or continue as a going concern.

3.	Summary of significant accounting policies

(a)	*Basis of presentation*

The accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”).

(b)

Principles of Consolidation

The consolidated financial statements include the financial statements of the Company and all its subsidiaries. All transactions and balances between the Company and its subsidiaries have been eliminated upon consolidation. Pursuant to the share transfer agreement of Greenstar HK in August 2014 described above, the Group reorganized its structure. Before and after the reorganization, Greenstar HK continued to be owned and managed by the same ultimate controlling shareholder, Forever Prosperous, substantively. Therefore, the acquisition of Greenstar HK was accounted for as a merger under common control, using merger accounting in a manner similar to pooling-of-interest, as if the merger had been consummated at the beginning of the earliest period presented, and no gain or loss is recognized. All the assets and liabilities of Greenstar HK are recorded at carrying value.

As a result of the Share Exchange on December 15, 2014, Greenstar Holdings became a subsidiary of Stark. The former Greenstar Holdings’ stockholders owned a majority of common stock of Stark. The transaction was regarded as a reverse recapitalization whereby Greenstar Holdings was considered to be the accounting acquirer as its stockholders retained control of Stark after the share exchange, although Stark is the legal parent company. The share exchange was treated as a recapitalization. As such, Greenstar Holdings is the continuing entity for financial reporting purpose. In a recapitalization, the historical shareholder’s equity of the accounting acquirer prior to the merger is retroactively reclassified (a recapitalization) for the equivalent number of shares received in the merger after giving effect to any difference in par value of the registrant’s and the accounting acquirer’s stock by an offset in paid-in-capital. Therefore, the financial statements have been prepared as if Greenstar Holdings had always been the reporting company and then on the share exchange date, had reorganized its capital stock.

F-7

(c)

Foreign currency translation and transactions

The functional currency of the Company and Greenstar Holdings is United States dollars (“US$”), and the functional currency of Greenstar HK is Hong Kong dollars (“HK$”). The functional currency of Greenstar Technology is the Renminbi (“RMB”), and PRC is the primary economic environment in which the Group operates.

For financial reporting purposes, the financial statements of Greenstar HK, which are prepared using the HK$, and the financial statements of Greenstar Technology, which are prepared using the RMB, are translated into the Company’s reporting currency, the US$. Assets and liabilities are translated using the exchange rate at each balance sheet date. Revenue and expenses are translated using average rates prevailing during each reporting period, and shareholders’ equity is translated at historical exchange rates. Adjustments resulting from the translation are recorded as a separate component of accumulated other comprehensive income in shareholders’ equity.

Transactions denominated in currencies other than the Company’s reporting currency are translated into the Company’s reporting currency at the exchange rates prevailing at the dates of the transactions. The resulting exchange differences are included in the determination of net income of the consolidated financial statements for the respective periods.

The exchange rates applied are as follows:

	Year ended December 31, 2014		October 25, 2013 (inception) through December 31, 2013

Period end RMB exchange rate		6.1829		6.1934
Average RMB exchange rate		6.1390		6.2715
Period end HK$ exchange rate		7.7676		7.7610
Average HK$ exchange rate		7.7666		7.7672

No representation is made that the HK$ and RMB amounts could have been, or could be, converted into U.S. dollars at the rates used in translation.

(d)

Use of estimates

The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period. Management makes these estimates using the best information available at the time the estimates are made; however actual results could differ from those estimates.

F-8

(e)

Cash and cash equivalents

Cash and cash equivalents represent cash on hand and deposits held in banks. The Group considers all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents. As of December 31, 2014 and 2013, the Company’s cash and cash equivalents comprised of $108,692 and $258, respectively. The Group’s cash deposits are held in financial institutions located in PRC or Hong Kong where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes this financial institution is of high credit quality.

(f)

Acquisition-related Costs

Acquisition-related costs are costs the Company incurs to effect a reverse merger of public shell company (see Note 1). Those costs include finder’s fee; advisory, legal, accounting and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and costs of registering and issuing debt and equity securities. The Group account for acquisition-related costs as expenses in the periods in which the costs are incurred and the services are received.

(g)

Fair value of financial instruments

The Group applies the provisions of ASC Subtopic 820-10, “Fair Value Measurements”, for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements. ASC 820 also establishes a framework for measuring fair value and expands disclosures about fair value measurements.

Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, 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.

F-9

ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes three levels of inputs that may be used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows:

●	Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.

●	Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments.

●	Level 3 inputs to the valuation methodology are unobservable and significant to the fair value.

There were no assets or liabilities measured at fair value on a recurring basis subject to the disclosure requirements of ASC 820 as of December 31, 2014 and 2013, respectively.

The carrying values of cash, other current assets and accrued expenses approximate estimated fair values due to their short maturities.

(h)

Revenue recognition

The Group recognizes revenue from sales of various goods when all of the following criteria exist: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) price to the buyer is fixed or determinable; and (4) collectability is reasonably assured.

Delivery does not occur until goods have been shipped to the customers, risk of loss has been transferred to the customers and customers’ acceptance has been obtained, or the Group has objective evidence that the criteria specified in customers’ acceptance provisions have been satisfied. The sales price is not considered to be fixed or determinable until all contingencies related to the sale have been resolved. Certain credit terms and limits were granted to customers with low risk of collectability based on the Group’s credit assessment. No material collectability problem has occurred. Revenue is recognized when delivery occurs and collectability is reasonably assured.

In the PRC, value added tax (the “VAT”) of generally 17% on invoice amount is collected in respect of the sales of goods against the customers on behalf of tax authorities. The VAT collected is not revenue of the Group; instead, the amount is recorded as a liability on the balance sheet until such VAT is paid to the authorities.

F-10

(i)

Income taxes

Income taxes are accounted for using an asset and liability method. Under this method, deferred tax assets and liabilities are recognized for the 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, including tax loss and credit carry forwards, and deferred tax liabilities are measured using enacted tax rates in the applicable tax jurisdiction expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the period that includes the enactment date. Deferred income tax expense represents the change during the period in the deferred tax assets and deferred tax liabilities. The components of the deferred tax assets and liabilities are individually classified as current and non-current based on their characteristics. Realization of the deferred tax asset is dependent on generating sufficient taxable income in future years.

The Group recognizes interest on non-payment of income taxes under requirement by tax law and penalties associated with tax positions when a tax position does not meet the minimum statutory threshold to avoid payment of penalties. According to the PRC Tax Administration and Collection Law, the statute of limitations is three years if the underpayment of taxes is due to computational errors made by the taxpayer or the withholding agent. The statute of limitations is extended to five years under special circumstances, where the underpayment of taxes is more than RMB 100,000. The tax return of the Company’s PRC subsidiary is subject to examination by the relevant tax authorities. The Group did not have any material interest or penalties associated with tax positions and did not have any significant unrecognized uncertain tax positions as of December 31, 2014 and 2013, respectively.

(j)

Loss per share

Basic loss per share is computed by dividing net loss by the weighted average number of ordinary shares outstanding during the period from October 25, 2013 (inception) to December 31, 2013 and to the year ended December 31, 2014. Diluted loss per share was the same as basic loss per share due to the lack of dilutive items and the fact that Company is in net loss position.

(k)

Comprehensive loss

Comprehensive loss is defined as the change in equity of a company during a period from transactions and other events and circumstances excluding transactions resulting from investments from owners and distributions to owners. Accumulated other comprehensive loss, as presented on the accompanying consolidated balance sheets are the cumulative foreign currency translation adjustments.

F-11

(l)

Recently issued accounting pronouncements

From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (“FASB”) or other standard setting bodies that are adopted by the Group as of the specified effective date.

In August 2014, the FASB issued ASU No.2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. The amendments require management to assess an entity’s ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management’s plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management’s plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued). The amendments in this update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted and the Group has early adopted it in 2014.

The Group does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect would have a material effect on the consolidated financial position, statements of operations and cash flows.

4.	Taxation

Income Tax

(i) United States: The Company is incorporated in the State of Delaware and does not conduct any substantial operations of its own. No provision for profits tax have been made in the financial statements as the Company has no assessable profits for the year ended December 31, 2014 and the period ended December 31, 2013, respectively.

(ii) British Virgin Islands: Greenstar Holdings is incorporated in the BVI. Under the current law of the BVI, Greenstar Holdings is not subject to tax on income or capital gains. Additionally, upon payments of dividends by Greenstar Holdings to its shareholders, no BVI withholding tax will be imposed.

(iii) Hong Kong: Greenstar HK was incorporated in Hong Kong and does not conduct any substantial operations of its own. No provision for Hong Kong profits tax have been made in the financial statements as Greenstar HK has no assessable profits for the year ended December 31, 2014 and the period from October 25, 2013 (inception) to December 31, 2013, respectively.

(iv) PRC: The foreign invested enterprises and domestic companies are generally subject to enterprise income tax at a uniform rate of 25%.

PRC Withholding Tax on Dividends

The current PRC Enterprise Income Tax Law imposes a 10% withholding income tax for dividends distributed by foreign invested enterprises to their immediate holding companies outside the PRC. A lower withholding tax rate will be applied if there is a tax treaty arrangement between the PRC and the jurisdiction of the foreign holding company. Distributions to holding companies in Hong Kong that satisfy certain requirements specified by PRC tax authorities will be subject to a 5% withholding tax rate.

As of December 31, 2014, the Group had not recorded any withholding tax as since the PRC subsidiary is in net loss position.

F-12

The following table reconciles the Group’s effective tax for the periods presented:

	Year ended December 31, 2014			October 25, 2013 (inception) through December 31, 2013

Expected enterprise income tax at statutory tax rate	$	(82,372	)	$	-
Expenses non-deductible for tax purpose		82,372			-
Effective enterprise income tax	$	-		$	-

Non-deductible expenses in the year ended December 31, 2014 were mainly the legal and professional fees in connection with the incorporation of the Company and its subsidiaries, as well as filings made with the SEC. The expenses were paid by the controlling shareholder with no appropriate document for tax deduction.

5.	Stockholders’ equity

Common Stock

The Company is authorized to issue a maximum of 300,000,000 shares of a single class each with a par value of $0.001.

As of December 31, 2014 and 2013, there were 102,379,935 and 102,100,000 shares issued and outstanding respectively.

Additional paid-in capital

Additional paid-in capital represents the fund injected by the controlling shareholder to the Group for daily operations.

Statutory Reserve

The Company’s China-based subsidiary to be set up is required to make appropriations to certain non-distributable reserve funds.

Pursuant to the China Foreign Investment Enterprises laws, the Company’s China-based subsidiary to be set up, which are called wholly foreign-owned enterprise (“WFOE”), have to make appropriations from their after-tax profit as determined under generally accepted accounting principles in the PRC (the “after-tax-profit under PRC GAAP”) to non-distributable reserve funds, including (i) general reserve fund and (ii) staff bonus and welfare fund. Each year, at least 10% of the after-tax-profit under PRC GAAP is required to be set aside as general reserve fund until such appropriations for the fund equal 50% of the paid-in capital of the applicable entity. The appropriation for the other two reserve funds named enterprise development reserve and employee welfare fund is at the Group’s discretion as determined by the Board of Directors of each entity.

General reserve and statutory surplus funds are restricted to set-off against losses, expansion of production and operation and increasing registered capital of the respective company. Staff welfare and bonus fund are restricted to capital expenditures for the collective welfare of employees. The reserves are not allowed to be transferred to the Company in terms of cash dividends, loans or advances, nor are they allowed for distribution except under liquidation.

F-13

As of December 31, 2014 and 2013, respectively, there was no profit appropriation to the statutory surplus fund or general reserve fund.

A significant part of the Group’s businesses is transacted in RMB, which is not freely convertible into foreign currencies. All foreign exchange transactions take place either though the People’s Bank of China or other banks authorized to buy and sell foreign currencies at the exchange rates quoted by the People’s Bank of China. Approval of foreign currency payments by the People’s Bank of China or other regulatory institutions requires submitting a payment application form together with suppliers’ invoices and signed contracts. These exchange control measures imposed by the PRC government authorities may restrict the ability of the Company’s PRC subsidiary to transfer its net assets, which to the Company though loans, advances or cash dividends.

6.	Subsequent Event

1) On January 6, 2015, the Company changed its name from Stark Beneficial, Inc. to China Greenstar Corporation.

2) Mr. Yu Ansheng beneficially owned 61,260,000 shares of the Company indirectly through Forever Prosperous., a company in which he was the sole member and a director. On February 3, 2015, in a private transfer, Mr. Yu transferred 100% of his ownership in Forever Prosperous to Mr. Huangchen Chen, the Chairman, Chief Executive Officer and President of the Company. As a result, Mr. Yu no longer beneficially owns the shares, and has resigned as an officer and director of the Company.

Mr. Sui On Shum beneficially owned 20,420,000 shares of the Company indirectly through Pride Sun Limited. In a private transfer on January 2, 2015, Mr. Sui On Shum transferred 100% of his equity ownership interests in Pride Sun Limited to Fullwing Ventures Limited and resigned as sole director of Pride Sun. Mr. Huangchen Chen is the sole director of Pride Sun and the sole member and director of Fullwing Ventures.

The above two transactions resulted in change of ultimate control of the Group.

F-14

Filing Compare · China Greenstar Corporation.