New Momentum (NNAX) 10-Q 15 Nov 21 2021 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2021	Oct. 20, 2021
Cover [Abstract]
Entity Registrant Name	NEW MOMENTUM CORPORATION
Entity Central Index Key	0001132509
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Sep. 30, 2021
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2021
Entity Common Stock Shares Outstanding		174,313,500
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-52273
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	88-0435998
Entity Address Address Line 1	150 Cecil Street
Entity Address Address Line 2	#08-01
Entity Address Country	SG
Entity Address Postal Zip Code	069543
City Area Code	65
Local Phone Number	3105 1428
Entity Interactive Data Current	Yes

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 36,578	$ 64,496
Accounts receivable	753	374
Deposits, prepayments and other receivables	19,735	19,953
Total current assets	57,066	84,823
Non-current asset:
Right-of-use asset	31,368	0
TOTAL ASSETS	88,434	84,823
Current liabilities:
Accounts payable	502	0
Accrued liabilities and other payables	16,849	12,290
Amounts due to directors	277,007	199,949
Convertible promissory notes	21,164	33,444
Lease liabilities	25,400	0
Total current liabilities	340,922	245,683
Non-current liability
Lease liabilitiesd	6,427	0
TOTAL LIABILITIES	347,349	245,683
Commitments and contingencies	0	0
SHAREHOLDERS' DEFICIT
Preferred stock, Class A, $0.001 par value; 175,000,000 shares authorized; 1 and 0 share issued and outstanding as at September 30, 2021 and December 31, 2020	0	0
Common stock, $0.0001 par value; 500,000,000 shares authorized; 171,913,500 and 340,268,500 shares issued and outstanding as at September 30, 2021 and December 31, 2020	171,914	340,269
Additional paid in capital	4,278,506	4,054,600
Accumulated other comprehensive losses	7,360	(884)
Accumulated losses	(4,716,695)	(4,554,845)
Shareholders' deficit	(258,915)	(160,860)
TOTAL LIABILITIES AND SHAREHOLDERS' DEFICIT	$ 88,434	$ 84,823

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2021	Dec. 31, 2020
STOCKHOLDERS EQUITY:
Common stock par value	$ 0.0001	$ 0.0001
Common stock, Shares authorized	500,000,000	500,000,000
Common stock, Shares issued	171,913,500	340,268,500
Common stock, Shares outstanding	171,913,500	340,268,500
Preferred Class A Stock
STOCKHOLDERS EQUITY:
Preferred stock par value	$ 0.001	$ 0.001
Preferred stock, Shares authorized	175,000,000	175,000,000
Preferred stock, Shares issued	1	0
Preferred stock, Shares outstanding	1	0

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) (Unaudited)
Revenue, net	$ 300,497	$ 5,872	$ 968,271	$ 5,894
Cost of revenue	(299,107)	(5,214)	(964,540)	(5,214)
Gross profit	1,390	658	3,731	680
Operating expenses:
General and administrative expenses	(23,784)	(8,413)	(104,282)	(16,131)
Legal and professional fee	(2,511)	(5,001)	(55,814)	(17,640)
Total operating expenses	(26,295)	(13,414)	(160,096)	(33,771)
Other (expense) income
Interest expense	(1,143)	0	(5,485)	0
Sundry income	0	0	0	10,308
Interest income	0	1	0	1
Total other (expense) income	(1,143)	1	(5,485)	10,309
LOSS BEFORE INCOME TAXES	(26,048)	(12,755)	(161,850)	(22,782)
Income tax expense	0	0	0	0
NET LOSS	(26,048)	(12,755)	(161,850)	(22,782)
Other comprehensive income (loss):
Foreign currency translation gain (loss)	6,925	(5)	8,244	(166)
COMPREHENSIVE LOSS	$ (19,123)	$ (12,760)	$ (153,606)	$ (22,948)
Basic and diluted weighted average shares outstanding	171,576,326	303,973,473	234,555,203	108,706,422
Basic and diluted net loss per share	$ 0	$ 0	$ 0	$ 0

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Cash flows from operating activities:
Net loss	$ (161,850)	$ (22,782)
Adjustment to reconcile net loss to net cash used in operating activities:
Amortization of convertible note discount	1,556	0
Depreciation of right-of-use asset	18,869	0
Stock-based compensation expense	41,715	0
Non-cash lease expenses	1,887	0
Change in operating assets and liabilities:
Accounts receivable	(379)	(5,660)
Deposits, prepayments and other receivables	218	(307)
Accrued liabilities and other payables	5,061	8,578
Net cash used in operating activities	(92,923)	(20,171)
Cash flows from financing activities:
Advances from a director	77,058	67,901
Advance from related companies	0	(22,840)
Payment of lease liabilities	(20,297)	0
Net cash provided by financing activities	56,761	45,061
Effect on exchange rate change on cash and cash equivalents	8,244	(166)
Net change in cash and cash equivalents	(27,918)	24,724
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	64,496	9,343
CASH AND CASH EQUIVALENTS, END OF PERIOD	36,578	34,067
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Cash paid for tax	0	0
Cash paid for interest	$ 0	$ 0

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS DEFICIT (Unaudited) - USD ($)	Total	Common Stock	Additional Paid-In Capital	Accumulated other comprehensive loss	Retained Earnings (Accumulated Deficit)	Series A Preferred Stock [Member]
Balance, shares at Dec. 31, 2019		10,000,000
Balance, amount at Dec. 31, 2019	$ (85,582)	$ 10,000	$ 0	$ (553)	$ (95,029)
Foreign currency translation adjustment	(123)			(123)	0
Net loss for the period	6,777			0	6,777
Balance, shares at Mar. 31, 2020		10,000,000
Balance, amount at Mar. 31, 2020	(78,928)	$ 10,000	0	(676)	(88,252)
Foreign currency translation adjustment	(38)			(38)	0
Net loss for the period	(16,804)				(16,804)
Balance, shares at Jun. 30, 2020		10,000,000
Balance, amount at Jun. 30, 2020	(95,770)	$ 10,000	0	(714)	(105,056)
Foreign currency translation adjustment	(5)			(5)	0
Net loss for the period	(12,755)				(12,755)
Shares issued for acquisition of legal acquirer, shares		310,868,500
Shares issued for acquisition of legal acquirer, amount	0	$ 310,869	0	0	(310,869)
Balance, shares at Sep. 30, 2020		310,868,500
Balance, amount at Sep. 30, 2020	(108,530)	$ 310,869	0	(719)	(428,680)
Balance, shares at Dec. 31, 2020		340,268,500
Balance, amount at Dec. 31, 2020	(160,860)	$ 340,269	4,054,600	(884)	(4,554,845)
Foreign currency translation adjustment	309			309	0
Net loss for the period	(39,408)				(39,408)
Balance, shares at Mar. 31, 2021		340,268,500
Balance, amount at Mar. 31, 2021	(199,959)	$ 340,269	4,054,600	(575)	(4,594,253)
Foreign currency translation adjustment	1,010			1,010	0
Net loss for the period	(96,394)				(96,394)
Issue of preferred stock and cancellation of common stock held by a director, shares		(169,000,000)				1
Issue of preferred stock and cancellation of common stock held by a director, amount	0	$ (169,000)	169,000	0	0	$ 0
Shares issued for services, shares		150,000
Shares issued for services, amount	41,715	$ 150	41,565	0	0
Balance, shares at Jun. 30, 2021		171,418,500				1
Balance, amount at Jun. 30, 2021	(253,628)	$ 171,419	4,265,165	435	(4,690,647)	$ 0
Foreign currency translation adjustment	6,925			6,925	0
Net loss for the period	(26,048)				(26,048)
Shares issued for conversion of promissory notes, shares		495,000
Shares issued for conversion of promissory notes, amount	13,836	$ 495	13,341	0	0
Balance, shares at Sep. 30, 2021		171,913,500				1
Balance, amount at Sep. 30, 2021	$ (258,915)	$ 171,914	$ 4,278,506	$ 7,360	$ (4,716,695)	$ 0

DESCRIPTION OF BUSINESS AND ORG

DESCRIPTION OF BUSINESS AND ORGANIZATION	9 Months Ended
	Sep. 30, 2021
DESCRIPTION OF BUSINESS AND ORGANIZATION
NOTE 1 - DESCRIPTION OF BUSINESS AND ORGANIZATION	1. DESCRIPTION OF BUSINESS AND ORGANIZATION New Momentum Corporation (the “Company”) was incorporated under the law of the State of Nevada on July 1, 1999. The Company through its subsidiaries, mainly operates a smartphone application to provide the online platform with “ Book Now, Pay Later Description of subsidiar ies Name Place of incorporation and kind of legal entity Principal activities Particulars of registered/ paid up share capital Effective interest held NEMO Holding Company Limited British Virgin Islands Investment holding 10,000 ordinary shares at par value of US$1 100% Gagfare Limited Hong Kong Travel agency 500,000 ordinary shares of HK$500,000 100% Beyond Blue Limited Hong Kong Hospitality investment 1 ordinary share of HK$1 100% New Momentum Asia Pte. Ltd. Singapore Investment holding 1 ordinary share of SGD 1 100% JPOPCOIN Limited Hong Kong Administrative service 5 ordinary shares of HK$5 100% The Company and its subsidiaries are hereinafter referred to as (the “Company”).

GOING CONCERN UNCERTAINTIES

GOING CONCERN UNCERTAINTIES	9 Months Ended
	Sep. 30, 2021
GOING CONCERN UNCERTAINTIES
NOTE 2 - GOING CONCERN UNCERTAINTIES	2. GOING CONCERN UNCERTAINTIES The accompanying condensed consolidated financial statements have been prepared using the going concern basis of accounting, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has suffered from shareholders’ deficit of $258,915 and net current liabilities of $283,856 at September 30, 2021. In addition, with respect to the ongoing and evolving coronavirus (COVID-19) outbreak, which was designated as a pandemic by the World Health Organization on March 11, 2020, the outbreak has caused substantial disruption in international economies and global trades and if repercussions of the outbreak are prolonged, could have a significant adverse impact on the Company’s business. The continuation of the Company as a going concern through the next 12 months is dependent upon the continued financial support from its stockholders. Management believes the Company is currently pursuing additional financing for its operations. However, there is no assurance that the Company will be successful in securing sufficient funds to sustain the operations. These and other factors raise substantial doubt about the Company’s ability to continue as a going concern. These condensed consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets and liabilities that may result in the Company not being able to continue as a going concern.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying condensed consolidated financial statements reflect the application of certain significant accounting policies as described in this note and elsewhere in the accompanying condensed consolidated financial statements and notes. • These accompanying condensed consolidated financial statements have been prepared in U.S. Dollars in conformity with generally accepted accounting principles in the United States of America (“U.S. GAAP”) for interim financial information pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary to make the financial statements not misleading have been included. Operating results for the interim period ended September 30, 2021 are not necessarily indicative of the results that may be expected for the fiscal year ending December 31, 2021. The information included in this Form 10-Q should be read in conjunction with Management’s Discussion and Analysis, and the financial statements and notes thereto included in the Company’s Form 10-K, as filed with the SEC on March 25, 2021. • In preparing these condensed consolidated financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheet and revenues and expenses during the years reported. Actual results may differ from these estimates. • The condensed consolidated financial statements include the financial statements of the Company and its subsidiary. All significant inter-company balances and transactions within the Company have been eliminated upon consolidation. • Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments. • Accounts receivable are recorded at the invoiced amount and do not bear interest, which are due within contractual payment terms, generally 30 to 90 days from completion of service. Credit is extended based on evaluation of a customer's financial condition, the customer credit-worthiness and their payment history. Accounts receivable outstanding longer than the contractual payment terms are considered past due. Past due balances over 90 days and over a specified amount are reviewed individually for collectibility. At the end of fiscal year, the Company specifically evaluates individual customer’s financial condition, credit history, and the current economic conditions to monitor the progress of the collection of accounts receivables. The Company will consider the allowance for doubtful accounts for any estimated losses resulting from the inability of its customers to make required payments. For the receivables that are past due or not being paid according to payment terms, the appropriate actions are taken to exhaust all means of collection, including seeking legal resolution in a court of law. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The Company does not have any off-balance-sheet credit exposure related to its customers. As of September 30, 2020 and December 31, 2019, there was no allowance for doubtful accounts. • The Company adopted Accounting Standards Codification (“ASC ”) 606 – Revenue from Contracts with Customers Under ASC 606, a performance obligation is a promise within a contract to transfer a distinct good or service, or a series of distinct goods and services, to a customer. Revenue is recognized when performance obligations are satisfied and the customer obtains control of promised goods or services. The amount of revenue recognized reflects the consideration to which the Company expects to be entitled to receive in exchange for goods or services. Under the standard, a contract’s transaction price is allocated to each distinct performance obligation. To determine revenue recognition for arrangements that the Company determines are within the scope of ASC 606, the Company performs the following five steps: • identify the contract with a customer; • identify the performance obligations in the contract; • determine the transaction price; • allocate the transaction price to performance obligations in the contract; and • recognize revenue as the performance obligation is satisfied. The Company records its revenue from booking income upon the ticket booking service is rendered to travelers. The Company also records its revenue from the sale of air tickets upon the confirmation and issuance of tickets to the travelers. • The Company adopted the ASC 740 Income tax The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying balance sheets, as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its balance sheets and provides valuation allowances as management deems necessary. • The Company did not take any uncertain tax positions and had no adjustments to its income tax liabilities or benefits pursuant to the ASC 740 provisions of Section 740-10-25 for the nine months ended September 30, 2021 and 2020. • Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the condensed consolidated statement of operations. The reporting currency of the Company is United States Dollar ("US$") and the accompanying condensed consolidated financial statements have been expressed in US$. In addition, the Company is operating in Hong Kong and maintain its books and record in its local currency, Hong Kong Dollars (“HKD”), which is a functional currency as being the primary currency of the economic environment in which their operations are conducted. In general, for consolidation purposes, assets and liabilities of its subsidiary whose functional currency is not US$ are translated into US$, in accordance with ASC Topic 830-30, “ Translation of Financial Statement Translation of amounts from HKD into US$ has been made at the following exchange rates for the nine months ended September 30, 2021 and 2020: September 30, 2021 September 30, 2020 Period-end HKD:US$ exchange rate 0.12843 0.12903 Period average HKD:US$ exchange rate 0.12876 0.12891 Period-end SGD:US$ exchange rate 0.73550 - Period average SGD:US$ exchange rate 0.74687 - • ASC Topic 220, “ Comprehensive Income • The Company adopted Topic 842, Leases At the inception of an arrangement, the Company determines whether the arrangement is or contains a lease based on the unique facts and circumstances present. Leases with a term greater than one year are recognized on the balance sheet as right-of-use (“ROU”) assets, lease liabilities and long-term lease liabilities. The Company has elected not to recognize on the balance sheet leases with terms of one year or less. Operating lease liabilities and their corresponding right-of-use assets are recorded based on the present value of lease payments over the expected remaining lease term. However, certain adjustments to the right-of-use asset may be required for items such as prepaid or accrued lease payments. The interest rate implicit in lease contracts is typically not readily determinable. As a result, the Company utilizes its incremental borrowing rates, which are the rates incurred to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar economic environment. In accordance with the guidance in ASC 842, components of a lease should be split into three categories: lease components (e.g. land, building, etc.), non-lease components (e.g. common area maintenance, consumables, etc.), and non-components (e.g. property taxes, insurance, etc.). Subsequently, the fixed and in-substance fixed contract consideration (including any related to non-components) must be allocated based on the respective relative fair values to the lease components and non-lease components. Lease expense is recognized on a straight-line basis over the lease terms. Lease expense includes amortization of the ROU assets and accretion of the lease liabilities. Amortization of ROU assets is calculated as the periodic lease cost less accretion of the lease liability. The amortized period for ROU assets is limited to the expected lease term. The Company has elected a practical expedient to combine the lease and non-lease components into a single lease component. The Company also elected the short-term lease measurement and recognition exemption and does not establish ROU assets or lease liabilities for operating leases with terms of 12 months or less. • The Company follows the ASC 850-10, Related Party Pursuant to section 850-10-20 the related parties include a) affiliates of the Company; b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of section 825–10–15, to be accounted for by the equity method by the investing entity; c) trusts for the benefit of employees, such as pension and Income-sharing trusts that are managed by or under the trusteeship of management; d) principal owners of the Company; e) management of the Company; f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g) other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. The condensed consolidated financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of condensed consolidated or combined financial statements is not required in those statements. The disclosures shall include: a) the nature of the relationship(s) involved; b) a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c) the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d) amount due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement. • The Company follows the ASC 450-20, Commitments If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s condensed consolidated financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time that these matters will have a material adverse effect on the Company’s financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows. • The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and has adopted paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 of the FASB Accounting Standards Codification establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, paragraph 820-10-35-37 of the FASB Accounting Standards Codification establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by paragraph 820-10-35-37 of the FASB Accounting Standards Codification are described below: Level 1 Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2 Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3 Pricing inputs that are generally observable inputs and not corroborated by market data. Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument. The carrying amounts of the Company’s financial assets and liabilities, such as cash and cash equivalents, accounts receivable, deposits, prepayment and other receivables, amount due from a director and operating lease right-of-use assets, approximate their fair values because of the short maturity of these instruments. • In December 2019, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2019-12, “ Simplifying the Accounting for Income Taxes In January 2020, the FASB issued ASU 2020-01, “ Clarifying the Interactions between Topic 321, Topic 323, and Topic 815 The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.

LEASE

LEASE	9 Months Ended
	Sep. 30, 2021
LEASE
NOTE 4 - LEASE	4 . LEASE The Company leased office under a non-cancelable operating lease expiring at the term of 2 years, through December 31, 2022. Right of use assets and lease liability – right of use are as follows: September 30, 2021 December 31, 2020 (Audited) Right-of-use assets $ 31,368 $ - The lease liability – right of use is as follows: September 30, 2021 December 31, 2020 (Audited) Current portion $ 25,400 $ - Non-current portion 6,427 - Total lease liabilities $ 31,827 $ - The weighted average discount rate for the operating lease is 5%. As of September 30, 2021, the operating lease payment of $26,992 will become matured in the next 12 months.

AMOUNTS DUE TO DIRECTORS

AMOUNTS DUE TO DIRECTORS	9 Months Ended
	Sep. 30, 2021
AMOUNTS DUE TO DIRECTORS
NOTE 5 - AMOUNTS DUE TO A RELATED COMPANY AND DIRECTORS	5 . AMOUNT DUE TO DIRECTORS The amount represented temporary advances to the Company by its directors, which was unsecured, interest-free and had no fixed terms of repayments.

SHAREHOLDERS DEFICIT

SHAREHOLDERS DEFICIT	9 Months Ended
	Sep. 30, 2021
SHAREHOLDERS DEFICIT
NOTE 6 - SHAREHOLDERS' DEFICIT	6. SHAREHOLDERS’ DEFICIT Authorized shares As of September 30, 2020 and December 31, 2020, the Company authorized two classes of stock; 500,000,000 shares of common stock at par value of $0.001 and 175,000,000 Class A preferred stock at par value of $0.001. Issued and outstanding shares On April 13, 2021, the Company entered into a Stock Purchase Agreement with Leung Tin Lung David, the Company’s sole director, President and Chief Executive Officer, and majority stockholder, pursuant to which the Company sold to Mr. Leung one share of Series A Preferred Stock in exchange for 169,000,000 shares of common stock of the Company. The Company subsequently canceled and returned to its authorized capital stock the 169,000,000shares of common stock purchased from Mr. Leung. For the nine months ended September 30, 2021, the Company issued 150,000 shares of common stock to SEC counsel for legal service at the current market price of $0.2781 per share, totaling $41,715. Also, for the nine months ended September 30, 2021, the Company issued 495,000 shares of common stock to EMA Financial LLC for the conversion of the convertible bond totaling $13,836. As of September 30, 2021 and December 31, 2020, 1 and 0 preferred shares issued and outstanding. As of September 30, 2021 and December 31, 2020, 171,913,500 and 340,268,500 common shares issued and outstanding.

INCOME TAX

INCOME TAX	9 Months Ended
	Sep. 30, 2021
INCOME TAX
NOTE 7 - INCOME TAX	7 . INCOME TAX The Company mainly operates in Hong Kong that is subject to taxes in the governing jurisdictions in which it operates. The effective tax rate in the period presented is the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rate, as follows: United States of America NNAX is registered in the State of Nevada and is subject to US federal corporate income tax. The U.S. Tax Cuts and Jobs Act (the “Tax Reform Act”) was signed into law. The Tax Reform Act significantly revised the U.S. corporate income tax regime by, among other things, lowering the U.S. corporate tax rate from 35% to 21% effective January 1, 2018. The Company’s policy is to recognize accrued interest and penalties related to unrecognized tax benefits in its income tax provision. The Company has not accrued or paid interest or penalties which were not material to its results of operations for the periods presented. Deferred tax asset is not provided for as the tax losses may not be able to carry forward after a change in substantial ownership of the Company in July 2020. BVI Under the current BVI law, the Company is not subject to tax on income. Singapore The Company’s operating subsidiary is registered in Republic of Singapore and is subject to the Singapore corporate income tax at a standard income tax rate of 17% on the assessable income arising in Singapore during its tax year. No assessable income was generated in Singapore during the nine months ended September 30, 2021 and there was no provision for income tax. Hong Kong The Company’s subsidiary operating in Hong Kong is subject to the Hong Kong Profits Tax at the two-tiered profits tax rates from 8.25% to 16.5% on the estimated assessable profits arising in Hong Kong during the current year, after deducting a tax concession for the tax year. The reconciliation of income tax rate to the effective income tax rate for the nine months ended September 30, 2021 and 2020 is as follows: Nine months ended September 30, 2021 2020 Loss before income taxes $ (60,682 ) $ (22,782 ) Statutory income tax rate 16.5 % 16.5 % Income tax expense at statutory rate (10,013 ) (3,759 ) Net operating loss against valuation allowance 10,013 3,759 Income tax expense $ - $ - As of September 30, 2021 and December 31, 2020, the operation in Hong Kong incurred $188,609 and $127,927 of cumulative net operating losses which can be carried forward to offset future taxable income at no expiry. The Company has provided for a full valuation allowance against the deferred tax assets of $31,121 and $21,108 on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2021
RELATED PARTY TRANSACTIONS
NOTE 8 - RELATED PARTY TRANSACTIONS	8 . RELATED PARTY TRANSACTIONS From time to time, the directors of the Company advanced funds to the Company for working capital purpose. Those advances are unsecured, non-interest bearing and had no fixed terms of repayment. During the three and nine months ended September 30, 2021 and 2020, the Company has been provided free office space by its shareholder. The management determined that such cost is nominal and did not recognize the rent expense in its condensed consolidated financial statements. Since February 1, 2016, the Company was granted with the right of use to the website and mobile application platforms by JJ Explorer Tours Limited (“JJ Explorer”), which was also controlled by the directors of the Company. Also, the Company formed a cooperation partnership with JJ Explorer whereas JJ Explorer invested to develop and maintained the operations of the Gagfare web and mobile application platforms in a term of 5 years, to be expired on January 31, 2021. In return, JJ Explorer would share 50% of the net earnings generated by the Company in the use of its web and mobile application platforms during the cooperation period. For the nine months ended September 30, 2021 and 2020, the Company did not record the service charges and paid to JJ Explorer. As of September 30, 2021 and December 31, 2020, the Company owed to directors $277,007 and $199,949, respectively. The amounts due to the related parties are unsecured, non-interest bearing and have no fixed terms of repayment. Apart from the transactions and balances detailed elsewhere in these accompanying condensed consolidated financial statements, the Company has no other significant or material related party transactions during the periods presented.

CONCENTRATIONS OF RISK

CONCENTRATIONS OF RISK	9 Months Ended
	Sep. 30, 2021
CONCENTRATIONS OF RISK
NOTE 9 - CONCENTRATIONS OF RISK	9. CONCENTRATIONS OF RISK The Company is exposed to the following concentrations of risk: (a) Major customers For the three and nine months ended September 30, 2021 and 2020, there was no single customer exceeding 10% of the Company’s revenue. (b) Economic and political risk The Company’s major operations are conducted in Hong Kong. Accordingly, the political, economic, and legal environments in Hong Kong, as well as the general state of Hong Kong’s economy may influence the Company’s business, financial condition, and results of operations. (c) Exchange rate risk The Company cannot guarantee that the current exchange rate will remain steady; therefore there is a possibility that the Company could post the same amount of profit for two comparable periods and because of the fluctuating exchange rate actually post higher or lower profit depending on exchange rate of HKD converted to US$ on that date. The exchange rate could fluctuate depending on changes in political and economic environments without notice. (d) Risk from COVID-19 pandemic The pandemic has resulted in quarantines, travel restrictions, and the temporary closure of stores and business facilities globally. Due to the nature of the Company’s business, the impact of the closure on the operational capabilities was not significant. The extent to which the COVID-19 outbreak impacts the Company’s results will depend on future developments that are highly uncertain and cannot be predicted, including new information that may emerge concerning the severity and mutation of the virus and the actions to contain its impact , that are beyond the Company’s control. There is no guarantee that the Company’s revenues will grow or remain at a similar level in the foreseeable period.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2021
COMMITMENTS AND CONTINGENCIES
NOTE 10 - COMMITMENTS AND CONTINGENCIES	10. COMMITMENTS AND CONTINGENCIES As of September 30, 2021, the Company has no material commitments or contingencies.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2021
SUBSEQUENT EVENTS
NOTE 11 - SUBSEQUENT EVENTS	11. SUBSEQUENT EVENTS In accordance with ASC Topic 855, “ Subsequent Events In October 2021, the Company issued 4,155,048 shares of common stock to settle the promissory notes of $21,164 in full.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of presentation	These accompanying condensed consolidated financial statements have been prepared in U.S. Dollars in conformity with generally accepted accounting principles in the United States of America (“U.S. GAAP”) for interim financial information pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary to make the financial statements not misleading have been included. Operating results for the interim period ended September 30, 2021 are not necessarily indicative of the results that may be expected for the fiscal year ending December 31, 2021. The information included in this Form 10-Q should be read in conjunction with Management’s Discussion and Analysis, and the financial statements and notes thereto included in the Company’s Form 10-K, as filed with the SEC on March 25, 2021.
Use of estimates and assumptions	In preparing these condensed consolidated financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheet and revenues and expenses during the years reported. Actual results may differ from these estimates.
Basis of consolidation	The condensed consolidated financial statements include the financial statements of the Company and its subsidiary. All significant inter-company balances and transactions within the Company have been eliminated upon consolidation.
Cash and Cash Equivalents	Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments.
Accounts receivable	Accounts receivable are recorded at the invoiced amount and do not bear interest, which are due within contractual payment terms, generally 30 to 90 days from completion of service. Credit is extended based on evaluation of a customer's financial condition, the customer credit-worthiness and their payment history. Accounts receivable outstanding longer than the contractual payment terms are considered past due. Past due balances over 90 days and over a specified amount are reviewed individually for collectibility. At the end of fiscal year, the Company specifically evaluates individual customer’s financial condition, credit history, and the current economic conditions to monitor the progress of the collection of accounts receivables. The Company will consider the allowance for doubtful accounts for any estimated losses resulting from the inability of its customers to make required payments. For the receivables that are past due or not being paid according to payment terms, the appropriate actions are taken to exhaust all means of collection, including seeking legal resolution in a court of law. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The Company does not have any off-balance-sheet credit exposure related to its customers. As of September 30, 2020 and December 31, 2019, there was no allowance for doubtful accounts.
Revenue Recognition	The Company adopted Accounting Standards Codification (“ASC ”) 606 – Revenue from Contracts with Customers Under ASC 606, a performance obligation is a promise within a contract to transfer a distinct good or service, or a series of distinct goods and services, to a customer. Revenue is recognized when performance obligations are satisfied and the customer obtains control of promised goods or services. The amount of revenue recognized reflects the consideration to which the Company expects to be entitled to receive in exchange for goods or services. Under the standard, a contract’s transaction price is allocated to each distinct performance obligation. To determine revenue recognition for arrangements that the Company determines are within the scope of ASC 606, the Company performs the following five steps: • identify the contract with a customer; • identify the performance obligations in the contract; • determine the transaction price; • allocate the transaction price to performance obligations in the contract; and • recognize revenue as the performance obligation is satisfied. The Company records its revenue from booking income upon the ticket booking service is rendered to travelers. The Company also records its revenue from the sale of air tickets upon the confirmation and issuance of tickets to the travelers.
Income Taxes	The Company adopted the ASC 740 Income tax The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying balance sheets, as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its balance sheets and provides valuation allowances as management deems necessary.
Uncertain tax positions	The Company did not take any uncertain tax positions and had no adjustments to its income tax liabilities or benefits pursuant to the ASC 740 provisions of Section 740-10-25 for the nine months ended September 30, 2021 and 2020.
Foreign currencies translation	Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the condensed consolidated statement of operations. The reporting currency of the Company is United States Dollar ("US$") and the accompanying condensed consolidated financial statements have been expressed in US$. In addition, the Company is operating in Hong Kong and maintain its books and record in its local currency, Hong Kong Dollars (“HKD”), which is a functional currency as being the primary currency of the economic environment in which their operations are conducted. In general, for consolidation purposes, assets and liabilities of its subsidiary whose functional currency is not US$ are translated into US$, in accordance with ASC Topic 830-30, “ Translation of Financial Statement Translation of amounts from HKD into US$ has been made at the following exchange rates for the nine months ended September 30, 2021 and 2020: September 30, 2021 September 30, 2020 Period-end HKD:US$ exchange rate 0.12843 0.12903 Period average HKD:US$ exchange rate 0.12876 0.12891 Period-end SGD:US$ exchange rate 0.73550 - Period average SGD:US$ exchange rate 0.74687 -
Comprehensive income	ASC Topic 220, “ Comprehensive Income
Leases	The Company adopted Topic 842, Leases At the inception of an arrangement, the Company determines whether the arrangement is or contains a lease based on the unique facts and circumstances present. Leases with a term greater than one year are recognized on the balance sheet as right-of-use (“ROU”) assets, lease liabilities and long-term lease liabilities. The Company has elected not to recognize on the balance sheet leases with terms of one year or less. Operating lease liabilities and their corresponding right-of-use assets are recorded based on the present value of lease payments over the expected remaining lease term. However, certain adjustments to the right-of-use asset may be required for items such as prepaid or accrued lease payments. The interest rate implicit in lease contracts is typically not readily determinable. As a result, the Company utilizes its incremental borrowing rates, which are the rates incurred to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar economic environment. In accordance with the guidance in ASC 842, components of a lease should be split into three categories: lease components (e.g. land, building, etc.), non-lease components (e.g. common area maintenance, consumables, etc.), and non-components (e.g. property taxes, insurance, etc.). Subsequently, the fixed and in-substance fixed contract consideration (including any related to non-components) must be allocated based on the respective relative fair values to the lease components and non-lease components. Lease expense is recognized on a straight-line basis over the lease terms. Lease expense includes amortization of the ROU assets and accretion of the lease liabilities. Amortization of ROU assets is calculated as the periodic lease cost less accretion of the lease liability. The amortized period for ROU assets is limited to the expected lease term. The Company has elected a practical expedient to combine the lease and non-lease components into a single lease component. The Company also elected the short-term lease measurement and recognition exemption and does not establish ROU assets or lease liabilities for operating leases with terms of 12 months or less.
Related parties	The Company follows the ASC 850-10, Related Party Pursuant to section 850-10-20 the related parties include a) affiliates of the Company; b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of section 825–10–15, to be accounted for by the equity method by the investing entity; c) trusts for the benefit of employees, such as pension and Income-sharing trusts that are managed by or under the trusteeship of management; d) principal owners of the Company; e) management of the Company; f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g) other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. The condensed consolidated financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of condensed consolidated or combined financial statements is not required in those statements. The disclosures shall include: a) the nature of the relationship(s) involved; b) a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c) the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d) amount due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.
Commitments and contingencies	The Company follows the ASC 450-20, Commitments If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s condensed consolidated financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time that these matters will have a material adverse effect on the Company’s financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.
Fair Value of Financial Instruments	The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and has adopted paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 of the FASB Accounting Standards Codification establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, paragraph 820-10-35-37 of the FASB Accounting Standards Codification establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by paragraph 820-10-35-37 of the FASB Accounting Standards Codification are described below: Level 1 Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2 Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3 Pricing inputs that are generally observable inputs and not corroborated by market data. Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument. The carrying amounts of the Company’s financial assets and liabilities, such as cash and cash equivalents, accounts receivable, deposits, prepayment and other receivables, amount due from a director and operating lease right-of-use assets, approximate their fair values because of the short maturity of these instruments.
Recent Accounting Pronouncements	In December 2019, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2019-12, “ Simplifying the Accounting for Income Taxes In January 2020, the FASB issued ASU 2020-01, “ Clarifying the Interactions between Topic 321, Topic 323, and Topic 815 The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.

DESCRIPTION OF BUSINESS AND O_2

DESCRIPTION OF BUSINESS AND ORGANIZATION (Details)	9 Months Ended
	Sep. 30, 2021shares
JPOPCOIN Limited [Member]
Principal activities	Administrative service
Particulars of registered/ paid up share	5
Effective interest held	100.00%
Place of incorporation and kind of legal entity	Hong Kong
Beyond Blue Limited [Member]
Principal activities	Hospitality investment
Particulars of registered/ paid up share	1
Effective interest held	100.00%
Place of incorporation and kind of legal entity	Hong Kong
New Momentum Asia Pte. Ltd. [Member]
Principal activities	Investment holding
Particulars of registered/ paid up share	1
Effective interest held	100.00%
Place of incorporation and kind of legal entity	Singapore
Nemo Holding Company limited [Member]
Principal activities	Investment holding
Particulars of registered/ paid up share	10,000
Effective interest held	100.00%
Place of incorporation and kind of legal entity	British Virgin Islands
Gagfare Limited [Member]
Principal activities	Travel agency
Particulars of registered/ paid up share	500,000
Effective interest held	100.00%
Place of incorporation and kind of legal entity	Hong Kong

GOING CONCERN UNCERTAINTIES (De

GOING CONCERN UNCERTAINTIES (Details Narrative) - USD ($)	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019
Shareholders' Deficit	$ (258,915)	$ (253,628)	$ (199,959)	$ (160,860)	$ (108,530)	$ (95,770)	$ (78,928)	$ (85,582)
Net Current Liabilities	340,922			$ 245,683
Going Concern [Member]
Shareholders' Deficit	(258,915)
Net Current Liabilities	$ 283,856

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - $ / shares	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
SHAREHOLDERS DEFICIT
Period-end HKD:US$ exchange rate	$ 0.12843	$ 0.12903
Period average HKD:US$ exchange rate	0.12876	0.12891
Year-end SGD:US$ exchange rate	0.73550	0
Average SGD:US$ exchange rate	$ 0.74687	$ 0

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	9 Months Ended
	Sep. 30, 2021
SHAREHOLDERS DEFICIT
Lease term	12 months
Income tax description	The tax benefits recognized in the condensed consolidated financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement

LEASE (Details)

LEASE (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
SHAREHOLDERS DEFICIT
Right-of-use assets	$ 31,368	$ 0

LEASE (Details 1)

LEASE (Details 1) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
SHAREHOLDERS DEFICIT
Current portion	$ 25,400	$ 0
Non-current portion	6,427	0
Total lease liabilities	$ 31,827	$ 0

LEASE (Details Narrative)

LEASE (Details Narrative)	9 Months Ended
	Sep. 30, 2021USD ($)
LEASE
Weighted average discount rate operating lease	5.00%
Maturity term	12 years
Operating leases expiration date	2 years
Operating lease payment	$ 26,992

SHAREHOLDERS DEFICIT (Details N

SHAREHOLDERS DEFICIT (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2021	Apr. 13, 2021	Dec. 31, 2020
Common stock shares authorized	500,000,000		500,000,000
Common stock par value	$ 0.0001		$ 0.0001
Common stock shares issued	171,913,500		340,268,500
Preferred shares issued and outstanding	1		0
Common stock shares issued for legal services	150,000
Common stock, Shares outstanding	171,913,500		340,268,500
Current market price	$ 0.2781
Legal service	$ 41,715
Class A Preferred Stock [Member]
Preferred stock shares authorized	175,000,000		175,000,000
Preferred stock par value	$ 0.001		$ 0.001
Mr Leung [Member]
Capital stock authorized		169,000,000
Purchase shares of common stock		169,000,000
EMA Financial LLC [Member]
Common stock shares issued for conversion on convertible bond, shares	495,000
Common stock shares issued for conversion on convertible bond, amount	$ 13,836

INCOME TAX (Details)

INCOME TAX (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Loss before income taxes	$ (26,048)	$ (12,755)	$ (161,850)	$ (22,782)
Statutory income tax rate			35
Income Tax expense [Member]
Loss before income taxes			$ (60,682)	$ (22,782)
Statutory income tax rate			16.5	16.5
Income tax expense at statutory rate			$ (10,013)	$ (3,759)
Net operating loss against valuation allowance			10,013	3,759
Income tax expense			$ 0	$ 0

INCOME TAX (Details Narrative)

INCOME TAX (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Statutory income tax rate	35
Hong Kong [Member]
Statutory income tax rate	21
Operating loss carryforwards	$ 188,609		$ 127,927
Profit tax rate	8.25	16.5
Deferred tax assets, valuation allowance	$ 31,121		$ 21,108

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Cooperation partnership with JJ Explorer [Member] | Since February 1, 2016 [Member]
Right of use assets, term to develop web and mobile application platforms	5 years
Right of use assets, term to develop web and mobile application platforms, expiration date	Jan. 31, 2021
Related party share in net earnings	50.00%
Directors [Member]
Due to related parties	$ 277,007	$ 199,949

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member]	9 Months Ended
	Sep. 30, 2021USD ($)shares
Common stock to settle promissory notes, shares | shares	4,155,048
Common stock to settle promissory notes, amount | $	$ 21,164