| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 3 Months Ended |
| Jun. 30, 2021 |
| Accounting Policies [Abstract] | |
| Basis of presentation | l Basis of presentation These accompanying condensed consolidated financial
statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). |
| Basis of consolidation | l Basis of consolidation The condensed 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 | l 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 periods reported. Actual results may differ from these estimates. |
| Cash and cash equivalents | l 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. |
| Intangible assets | l 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 |
| Property, plant and equipment | l 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:
Expected useful lives
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 three months ended
June 30, 2021 and 2020 were $ 56,193 49,238 |
| Impairment of long-lived assets | l Impairment of long-lived assets In accordance with Accounting Standards Codification
("ASC") Topic 360-10-5, “ Impairment or Disposal of Long-Lived Assets no |
| Revenue recognition | l Revenue recognition Revenue is recognized when it is realized or realizable
and earned, in accordance with ASC 605 Revenue Recognition 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 |
| Commission credits | l 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. |
| Income taxes | l 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 | l Uncertain tax positions The Company did not take any uncertain tax positions
and had no |
| Leases | l Leases Under Topic 842, Leases (“ASC
842”), 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 the condensed consolidated balance sheets. Finance
leases are included in property and equipment, other current liabilities, and other long-term liabilities in the condensed 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. |
| Foreign currencies translation | l 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’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$1 has
been made at the following exchange rates for the three months ended June 30, 2021 and 2020:
Schedule of exchange rates
June 30, 2021 June 30, 2020
Period-end S$:US$1 exchange rate 1.3444 1.3946
Annual average S$:US$1 exchange rate 1.3330 1.4118 |
| Comprehensive income | l Comprehensive income ASC Topic 220, “ Comprehensive Income |
| Segment reporting | l Segment reporting ASC Topic 280, “ Segment Reporting |
| Related parties | l 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 | l 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 | l 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 | l Recent accounting pronouncements The Company has reviewed all recently issued,
but not yet effective, accounting pronouncements and do 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. |
