| 3. Summary of Significant Accounting Policies (Policies) | 12 Months Ended |
| Mar. 31, 2020 |
| Accounting Policies [Abstract] | |
| Basis of presentation | · Basis of presentation These accompanying consolidated financial statements
have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). |
| Basis of consolidation | · Basis of consolidation The consolidated financial statements include
the accounts of the Company and its subsidiaries. All significant inter-company balances and transactions within the Company have
been eliminated upon consolidation. |
| Use of estimates and assumptions | · Use of estimates and assumptions In preparing these 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. |
| Cash and cash equivalents | · 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 Accounts receivable consist of amounts due
from customers in connection with our normal business activities and are carried at sales value less allowance for doubtful accounts.
The allowance for doubtful accounts is established to reflect the expected losses of accounts receivable based on past collection
history, age, account payment status compared to invoice payment terms and specific individual risks identified. The delinquency
of a receivable account is determined based on these factors. The Company does not accrue interest on aged accounts receivable.
As of March 31, 2020 and 2019, there were no allowances for doubtful accounts. |
| Inventories | · Inventories Inventories are stated at the lower of cost
or net realizable value, with cost determined on a first-in first-out basis. At present all inventory relates to finished goods
for commercial sales. |
| Purchase Deposit | · Purchase deposits Purchase deposits represent deposit payments
made to vendors for procurement, which are interest-free, unsecured and relieved against accounts payable when goods are received
by the Company, or refundable in the next twelve months. |
| Intangible assets | · Intangible assets= Intangible assets represented the acquired
game right from a related party, which are stated at acquisition cost, less accumulated amortization. The Company amortizes its
intangible assets with definite lives over their estimated useful lives and reviews these assets for impairment when an indicator
for potential impairment exists. The Company is currently amortizing its intangible assets with definite lives over periods of
3 years. |
| Property, plant and equipment | · Property, plant
and equipment Property, plant and equipment are stated at
cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on the straight-line
basis over the following expected useful lives from the date on which they become fully operational and after taking into account
their estimated residual values:
Expected useful lives
Building 38 years or lesser than term of lease
Leasehold improvements 3 - 10 years or lesser than term of lease
Furniture and fittings 3 years
Office equipment and computers 1 - 5 years
Motor vehicle 3 - 3.33 years Expenditures for repairs and maintenance are
expensed as incurred. When assets have been retired or sold, the cost and related accumulated depreciation are removed from the
accounts and any resulting gain or loss is recognized in the results of operations. Depreciation expense for the years ended March
31, 2020 and 2019 were $226,743 and $185,392, as part of operating expenses, respectively. |
| Impairment of long-lived assets | · Impairment of long-lived assets In accordance with Accounting Standards Codification
("ASC") Topic 360-10-5, “ Impairment or Disposal of Long-Lived Assets |
| Revenue recognition | · Revenue recognition The Company adopted Accounting Standards Update
(“ASU”) 2014-09, Revenue from Contracts with Customers
· 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 accounts for a contract with a
customer when the contract is committed in writing, the rights of the parties, including payment terms, are identified, the contract
has commercial substance and consideration to collect is substantially probable. The Company continues to derive its revenues
from sales contracts with its customers with revenues being recognized upon delivery of products. Persuasive evidence of an arrangement
is demonstrated via sales contract and invoice; and the sales price to the customer is fixed upon acceptance of the sales contract
and there is no separate sales rebate, discount, or volume incentive. The Company recognizes revenue when title and ownership of
the goods are transferred upon shipment to the customer by the Company to consider control of goods are transferred to its customer
and collectability of payment is reasonably assured. The Company’s revenues are recognized at a point in time after all performance
obligations are satisfied. The Company records revenues from the sales
of third-party products on a “gross” basis pursuant to ASC 605-45 Revenue Recognition - Principal Agent Considerations Product sales are recorded net of good and
service taxes and product returns. |
| Cost of revenue | · Cost of revenue Cost of revenue consists primarily of the cost
of goods sold and royalty expenses to the game owners, which are directly attributable to the sales of products and the rendering
of online gaming service. |
| Sales and marketing | · Sales and marketing Sales and marketing expenses include payroll,
employee benefits and other headcount-related expenses associated with sales and marketing personnel, and the costs of advertising,
promotions, seminars, and other programs. |
| Commission credits | · Commission credits The Company maintains a membership program,
whereby certain members earn commission credits, based on the sales volume of certain other members who are sponsored directly
or indirectly by the member. Commission credits are redeemable on future spending of the products purchased or playing online games.
Commission credits are recorded and classified as operating expense when the products are delivered and revenue is recognized.
The estimated liability for unredeemed commission credit is included in commission liability on the accompanying balance sheets.
Management reviews the adequacy for the accrual for unredeemed commission credits by periodically evaluating the historical redemption
and projected trends. |
| Deferred revenue and costs | · Deferred revenue and costs Deferred revenue and deferred cost of goods
sold result from transactions where the Company has shipped product for which all revenue recognition criteria under the five-step
model have not yet been met. Though these contracts are not considered a contract under ASC 606, they are legally enforceable,
and the Company has an unconditional and immediate right to payment after the Company has shipped products, therefore, the Company
recognizes a receivable and a corresponding deferred revenue upon shipment. Deferred cost of goods sold includes direct inventory
costs. Once all revenue recognition criteria under the five-step model have been met, the deferred revenues and associated cost
of goods sold are recognized. |
| Income taxes | · 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 | · 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 years ended March 31, 2020 and 2019. |
| Leases | · Leases The Company adopted Topic 842, Leases The Company determines if an arrangement is
a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) assets, other current liabilities,
and operating lease liabilities in our consolidated balance sheets. Finance leases are included in property and equipment, other
current liabilities, and other long-term liabilities in our consolidated balance sheets. ROU assets represent the right to use an underlying
asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating
lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease
term. As most of the Company’s leases do not provide an implicit rate, the Company generally use the incremental borrowing
rate based on the estimated rate of interest for collateralized borrowing over a similar term of the lease payments at commencement
date. The operating lease ROU asset also includes any lease payments made and excludes lease incentives. The lease terms may include
options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Lease expense for lease
payments is recognized on a straight-line basis over the lease term. 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. |
| Foreign currencies translation | · 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
consolidated statement of operations. The reporting currency of the Company is United
States Dollar ("US$") and the accompanying consolidated financial statements have been expressed in US$. In addition, the
Company’s operating subsidiaries in Singapore and Seychelles maintain their books and record in its local currency, Singapore
Dollars (“S$”), 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 subsidiaries whose functional currency
is not US$ are translated into US$, in accordance with ASC Topic 830-30, “ Translation of Financial Statement Translation of amounts from S$ into US$1 has
been made at the following exchange rates for the years ended March 31, 2020 and 2019:
March 31, 2020 March 31, 2019
Year-end S$:US$1 exchange rate 1.4236 1.3554
Annual average S$:US$1 exchange rate 1.3713 1.3578 |
| Comprehensive income | · Comprehensive income ASC Topic 220, “ Comprehensive Income |
| Segment reporting | · Segment reporting ASC Topic 280, “ Segment Reporting |
| Retirement plan costs | · Retirement plan costs Contributions to retirement plans (which are
defined contribution plans) are charged to general and administrative expenses in the accompanying statements of operation as the
related employee service is provided. |
| Related parties | · 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 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
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 consolidated 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 | · 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 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 | · 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, approximate their fair values because of the short maturity
of these instruments. |
| Recent accounting pronouncements | · Recent accounting pronouncements In February 2016, the Financial Accounting
Standards Board (“FASB”) issued Accounting Standards Updates (“ASU”) ASU No. 2016-02, “ Leases
(Topic 842)”, In adopting the new lease standard, the Company
elected the permitted package of practical expedients permitted, which allowed the Company to account for existing leases under
their current classification, as well as omit any new costs classified as initial direct costs, under the new standard. In February 2018, the FASB issued ASU No. 2018-02,
“ Income Statement - Reporting Comprehensive Income (Topic 220)” In June 2018, the FASB issued ASU 2018-07,
“ Compensation-Stock Compensation (Topic 718): Improvements to Non-employee Share-Based Payment Accounting Recently Issued Accounting Pronouncements
Not Yet Adopted In June 2016, the FASB issued ASU 2016-13,
“ Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments Other accounting standards that have been issued
or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to
have a material impact on the Company’s consolidated financial statements upon adoption. |
