Fintech Scion (FINR) S-4 16 Aug 22 Registration of securities issued in business combination transactions Financial data

Cover

Cover	6 Months Ended
	Jun. 30, 2022
Cover [Abstract]
Document Type	S-4
Amendment Flag	false
Entity Registrant Name	HWGC HOLDINGS LIMITED
Entity Central Index Key	0001623590
Entity Tax Identification Number	30-0803939
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	2nd Floor
Entity Address, Address Line Two	31 – 33
Entity Address, Address Line Three	Jalan Maharajalela
Entity Address, City or Town	Kuala Lumpur
Entity Address, Postal Zip Code	50150
City Area Code	603
Local Phone Number	2143 - 2889
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Document Creation Date	Aug. 16, 2022

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current assets
Cash and cash equivalents	$ 11,422		$ 37,033	$ 46,551
Amount due from related parties	56,758		49,805	34,332
Inventories				2,525
Other receivables, prepayments and other current assets	16,940		37,333	28,905
Total Current Assets	85,120		124,171	112,313
Non-current assets
Right-of-use assets	93,484		34,768	88,100
Property and equipment, net	17,874		24,048	41,068
Total Non-Current Assets	111,358		58,816	129,168
TOTAL ASSETS	196,478		182,987	241,481
Current liabilities
Accounts payable	817		78	230
Amounts due to related parties	4,254,691		4,267,033	4,401,809
Commission payables	119,652		126,315	131,257
Accruals and other payables	338,583		342,661	353,213
Lease obligation	17,682		30,289	47,974
Total Current Liabilities	4,731,425		4,766,376	4,934,483
Non-current liabilities
Lease obligation, net of current portion	76,186		2,576	40,260
Total Non-Current Liabilities	76,186		2,576	40,260
TOTAL LIABILITIES	4,807,611		4,768,952	4,974,743
STOCKHOLDERS’ EQUITY
Common stock par value $0.0001: 400,000,000 shares authorized; 5,409,310 shares issued and outstanding	5,409		5,409	5,409
Additional paid-in capital	4,749,798		4,749,798	4,749,798
Accumulated deficit	(9,754,967)		(9,598,819)	(9,576,061)
Accumulated other comprehensive income	388,627		257,647	87,592
Total Stockholders’ Equity	(4,611,133)		(4,585,965)	(4,733,262)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	196,478		182,987	241,481
Preferred stock par value $0.0001: 25,000,000 shares authorized; and 0 outstanding
Scenario, Adjustment [Member]
STOCKHOLDERS’ EQUITY
Common stock par value $0.0001: 400,000,000 shares authorized; 5,409,310 shares issued and outstanding		$ (2,303,333)	(2,303,333)
Additional paid-in capital		47,581,162	47,704,514
Merger reserves		(55,000,000)	(55,000,000)
Accumulated deficit		9,722,171	(9,598,819)
Pro Forma [Member]
Current assets
Cash and cash equivalents		1,781,163	492,437
Trade receivable		2,811,250	2,082,551
Amount due from related parties		1,525,229	2,166,318
Inventories		17,546	17,546
Other receivables, prepayments and other current assets		3,779,080	2,149,481
Total Current Assets		9,914,268	6,908,333
Non-current assets
Other investments		1,900,100	500,100
Intangible asset		82,231	89,706
Goodwill		29,279	29,279
Right-of-use assets		33,058	37,458
Property and equipment, net		23,977	34,768
Total Non-Current Assets		2,068,645	691,311
TOTAL ASSETS		11,982,913	7,599,644
Current liabilities
Accounts payable		5,511,133	1,923,988
Amounts due to related parties		4,496,719	4,267,033
Commission payables		125,507	126,315
Accruals and other payables		2,569,574	1,873,746
Lease obligation		20,285	30,289
Total Current Liabilities		12,723,218	8,221,371
Non-current liabilities
Lease obligation, net of current portion		2,560	2,576
Total Non-Current Liabilities		2,560	2,576
TOTAL LIABILITIES		12,725,778	8,223,947
STOCKHOLDERS’ EQUITY
Common stock par value $0.0001: 400,000,000 shares authorized; 5,409,310 shares issued and outstanding		97,076	97,076
Additional paid-in capital		52,330,960	52,454,312
Merger reserves		(55,000,000)	(55,000,000)
Accumulated deficit		(908,620)	(873,247)
Accumulated other comprehensive income		287,302	257,647
Equity attributable to equity holders of the parent		(3,193,282)	(3,064,212)
Non-controlling interests		2,450,417	2,439,909
Total Stockholders’ Equity		(742,865)	(624,303)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY		11,982,913	7,599,644
H W G C [Member]
Current assets
Cash and cash equivalents		47,588	37,033
Trade receivable
Amount due from related parties		55,174	49,805
Inventories
Other receivables, prepayments and other current assets		25,528	37,333
Total Current Assets		128,290	124,171
Non-current assets
Other investments
Intangible asset
Goodwill
Right-of-use assets		21,034	24,048
Property and equipment, net		23,977	34,768
Total Non-Current Assets		45,011	58,816
TOTAL ASSETS		173,301	182,987
Current liabilities
Accounts payable		3,213	78
Amounts due to related parties		4,371,719	4,267,033
Commission payables		125,507	126,315
Accruals and other payables		329,679	342,661
Lease obligation		20,285	30,289
Total Current Liabilities		4,850,403	4,766,376
Non-current liabilities
Lease obligation, net of current portion		2,560	2,576
Total Non-Current Liabilities		2,560	2,576
TOTAL LIABILITIES		4,852,963	4,768,952
STOCKHOLDERS’ EQUITY
Common stock par value $0.0001: 400,000,000 shares authorized; 5,409,310 shares issued and outstanding		5,409	5,409
Additional paid-in capital		4,749,798	4,749,798
Merger reserves
Accumulated deficit		(9,722,171)	(9,598,819)
Accumulated other comprehensive income		287,302	257,647
Equity attributable to equity holders of the parent		(4,679,662)	(4,585,965)
Non-controlling interests
Total Stockholders’ Equity		(4,679,662)	(4,585,965)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY		173,301	182,987
H W G G [Member]
Current assets
Cash and cash equivalents		1,733,575	455,404
Trade receivable		2,811,250	2,082,551
Amount due from related parties		1,470,055	2,116,513
Inventories		17,546	17,546
Other receivables, prepayments and other current assets		3,753,552	2,112,148
Total Current Assets		9,785,978	6,784,162
Non-current assets
Other investments		1,900,100	500,100
Intangible asset		82,231	89,706
Goodwill		29,279	29,279
Right-of-use assets		12,024	13,410
Property and equipment, net
Total Non-Current Assets		2,023,634	632,495
TOTAL ASSETS		11,809,612	7,416,657
Current liabilities
Accounts payable		5,507,920	1,923,910
Amounts due to related parties		125,000
Commission payables
Accruals and other payables		2,239,895	1,531,085
Lease obligation
Total Current Liabilities		7,872,815	3,454,995
Non-current liabilities
Lease obligation, net of current portion
Total Non-Current Liabilities
TOTAL LIABILITIES		7,872,815	3,454,995
STOCKHOLDERS’ EQUITY
Common stock par value $0.0001: 400,000,000 shares authorized; 5,409,310 shares issued and outstanding		2,395,000	2,395,000
Additional paid-in capital
Merger reserves
Accumulated deficit		(908,620)	(873,247)
Accumulated other comprehensive income
Equity attributable to equity holders of the parent		1,486,380	1,521,753
Non-controlling interests		2,450,417	2,439,909
Total Stockholders’ Equity		3,936,797	3,961,662
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY		$ 11,809,612	$ 7,416,657

CONSOLIDATED STATEMENTS OF LOSS

CONSOLIDATED STATEMENTS OF LOSS AND COMPREHENSIVE LOSS - USD ($)	3 Months Ended			6 Months Ended		12 Months Ended
	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
REVENUE	$ 308		$ 4,128	$ 325	$ 4,262	$ 3,124	$ 18,872
COST OF REVENUE	(281)		(4,008)	(292)	(4,106)	(2,861)	(14,404)
GROSS PROFIT	27		120	33	156	263	4,468
OPERATING EXPENSES
Selling expense					(23)	(23)	(553)
General and administrative expenses	(188,834)		(107,554)	(315,889)	(229,694)	(451,154)	(642,241)
Total operating expenses	(188,834)		(107,554)	(315,889)	(229,717)	(451,177)	(642,794)
LOSS FROM OPERATIONS	(188,807)		(107,434)	(315,856)	(229,561)	(450,914)	(638,326)
Total Other income / (Expense), net	156,011		114,772	159,708	232,829	428,156	650,183
NET (LOSS) / INCOME	(32,796)		7,338	(156,148)	3,268	(22,758)	11,857
OTHER COMPREHENSIVE INCOME / (LOSS)
Foreign currency translation adjustment	101,325		3,639	130,980	140,154	170,055	(77,052)
TOTAL COMPREHENSIVE INCOME / (LOSS)	68,529		10,977	(25,168)	143,422	$ 147,297	$ (65,195)
Net loss per share - basic and diluted						$ 0	$ 0
OTHER INCOME/(EXPENSE), NET
Management fee income						$ 440,000	$ 480,000
Other income	158,670		120,000	165,051	240,000		213,282
Impairments							(16,922)
Other expense	(2,659)		(5,228)	(5,343)	(7,171)	(11,844)	(26,177)
Total other income / (expense), net	156,011		114,772	159,708	232,829	428,156	650,183
Net Income / (Loss)	(32,796)		7,338	(156,148)	3,268	(22,758)	11,857
TOTAL COMPREHENSIVE INCOME (LOSS)	$ 68,529		$ 10,977	$ (25,168)	$ 143,422	147,297	$ (65,195)
Weighted average number of common shares outstanding - basic and diluted	54,087,903		54,087,903	54,087,903	54,087,903
Net Income (Loss) per share - basic and diluted	$ 0		$ 0	$ 0	$ 0
Scenario, Adjustment [Member]
REVENUE
OPERATING EXPENSES
NET (LOSS) / INCOME
NET (LOSS) / INCOME FOR THE YEAR
OTHER COMPREHENSIVE INCOME / (LOSS)
NET LOSS FOR THE YEAR
OTHER INCOME/(EXPENSE), NET
Net Income / (Loss)
Pro Forma [Member]
REVENUE		222,657				434,480
COST OF REVENUE		(11)				(15,028)
GROSS PROFIT		222,646				419,452
OPERATING EXPENSES
Selling expense		(2,174)				(37,841)
General and administrative expenses		(377,789)				(1,028,598)
Total operating expenses		(379,963)				(1,066,439)
LOSS FROM OPERATIONS		(157,317)				(646,987)
Total Other income / (Expense), net		9,100				555,493
NET (LOSS) / INCOME		(148,217)				(91,494)
Less: (Income) / Loss attributable to non-controlling interest		(10,508)				(74,463)
NET (LOSS) / INCOME FOR THE YEAR		(158,725)				(165,957)
OTHER COMPREHENSIVE INCOME / (LOSS)
Foreign currency translation adjustment		29,655				150,990
TOTAL COMPREHENSIVE INCOME / (LOSS)		$ (129,070)				$ (14,967)
Weighted average number of common shares outstanding - basic and diluted		97,075,977				97,075,977
Net loss per share - basic and diluted		$ 0				$ 0
NET LOSS FOR THE YEAR		$ (158,725)				$ (165,957)
OTHER INCOME/(EXPENSE), NET
Total other income / (expense), net		9,100				555,493
Net Income / (Loss)		(148,217)				(91,494)
TOTAL COMPREHENSIVE INCOME (LOSS)		(129,070)				(14,967)
H W G C [Member]
REVENUE		17				3,124
COST OF REVENUE		(11)				(2,861)
GROSS PROFIT		6				263
OPERATING EXPENSES
Selling expense						(23)
General and administrative expenses		(127,055)				(451,154)
Total operating expenses		(127,055)				(451,177)
LOSS FROM OPERATIONS		(127,049)				(450,914)
Total Other income / (Expense), net		3,697				428,156
NET (LOSS) / INCOME		(123,352)				(22,758)
Less: (Income) / Loss attributable to non-controlling interest
NET (LOSS) / INCOME FOR THE YEAR		(123,352)				(22,758)
OTHER COMPREHENSIVE INCOME / (LOSS)
Foreign currency translation adjustment		29,655				170,055
TOTAL COMPREHENSIVE INCOME / (LOSS)		$ (93,697)				$ 147,297
Weighted average number of common shares outstanding - basic and diluted		54,087,903				54,087,903
Net loss per share - basic and diluted		$ 0				$ 0
NET LOSS FOR THE YEAR		$ (123,352)				$ (22,758)
OTHER INCOME/(EXPENSE), NET
Total other income / (expense), net		3,697				428,156
Net Income / (Loss)		(123,352)				(22,758)
TOTAL COMPREHENSIVE INCOME (LOSS)		(93,697)				147,297
H W G G [Member]
REVENUE		222,640				431,356
COST OF REVENUE						(12,167)
GROSS PROFIT		222,640				419,189
OPERATING EXPENSES
Selling expense		(2,174)				(37,818)
General and administrative expenses		(250,734)				(577,444)
Total operating expenses		(252,908)				(615,262)
LOSS FROM OPERATIONS		(30,268)				(196,073)
Total Other income / (Expense), net		5,403				127,337
NET (LOSS) / INCOME		(24,865)				(68,736)
Less: (Income) / Loss attributable to non-controlling interest		(10,508)				(74,463)
NET (LOSS) / INCOME FOR THE YEAR		(35,373)				(143,199)
OTHER COMPREHENSIVE INCOME / (LOSS)
Foreign currency translation adjustment						(19,065)
TOTAL COMPREHENSIVE INCOME / (LOSS)		(35,373)				(162,264)
NET LOSS FOR THE YEAR		(35,373)				(143,199)
OTHER INCOME/(EXPENSE), NET
Total other income / (expense), net		5,403				127,337
Net Income / (Loss)		(24,865)				(68,736)
TOTAL COMPREHENSIVE INCOME (LOSS)		$ (35,373)				$ (162,264)

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, authorized	25,000,000	25,000,000	1,000,000
Preferred stock, outstanding	0	0	0
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, authorized	400,000,000	400,000,000	70,000,000
Common stock, issued	5,409,310	5,409,310	54,087,903
Common stock, outstanding	5,409,310	5,409,310	54,087,903

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Beginning balance, value at Dec. 31, 2019	$ 5,409	$ 4,749,798	$ (9,587,918)	$ 164,644	$ (4,668,067)
Balance, at beginning (in shares) at Dec. 31, 2019	54,087,903
Net loss			11,857		11,857
Foreign currency translation adjustment				(77,052)	(77,052)
Ending balance, value at Dec. 31, 2020	$ 5,409	4,749,798	(9,576,061)	87,592	(4,733,262)
Balance, at Ending (in shares) at Dec. 31, 2020	54,087,903
Net loss			(22,758)		(22,758)
Foreign currency translation adjustment				170,055	170,055
Ending balance, value at Dec. 31, 2021	$ 5,409	4,749,798	(9,598,819)	257,647	(4,585,965)
Balance, at Ending (in shares) at Dec. 31, 2021	54,087,903
Beginning balance, value at Dec. 31, 2021	$ 5,409	$ 4,749,798	$ (9,598,819)	$ 257,647	(4,585,965)
Balance, at beginning (in shares) at Dec. 31, 2021	54,087,903
Net loss					(156,148)
Foreign currency translation adjustment					130,980
Ending balance, value at Jun. 30, 2022					(4,611,133)
Net loss					(32,796)
Foreign currency translation adjustment					101,325
Ending balance, value at Jun. 30, 2022					$ (4,611,133)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net (loss) / income	$ (156,148)	$ 3,268	$ (22,758)	$ 11,857
Items not involving cash:
Depreciation and amortization of– property and equipment and right-of-use assets	28,915	31,893	58,467	37,197
Interest expenses on lease obligation	1,747	905	2,379	474
Impairment on accounts receivable
Property and equipment written off and disposal
Inventories written off				16,922
Changes in operating assets and liabilities
Other receivables, prepayments and other current assets	20,393	6,079	(8,428)	1,654
Inventories		122	2,525	(1,997)
Accounts Payable	739	(154)	(152)	76
Commission payables	(6,663)	(4,117)	(4,942)	(2,486)
Accrued expense and other payables	(4,078)	(12,653)	(10,552)	(13,100)
Net cash generated by / (used in) operating activities	(115,095)	25,343	16,539	76,797
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of rights-of-use assets	(21,077)			(4,348)
Net cash used in investing activities	(15,698)			(4,348)
CASH FLOWS FROM FINANCING ACTIVITIES
Payment of principal portion of lease liabilities	(14,354)	(19,793)	(46,519)	(12,404)
Proceeds from / (Repayment to) related parties	120,840	(9,828)	22,055	(77,354)
Net cash provided by / (used in) financing activities	106,486	(29,621)	(24,464)	(89,758)
EFFECT OF EXCHANGE RATES ON CASH	(1,304)	(1,323)	(1,593)	424
NET CHANGE IN CASH AND CASH EQUIVALENTS	(25,611)	(5,601)	(9,518)	(16,885)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	37,033	46,551	46,551	63,436
CASH AND CASH EQUIVALENTS, END OF PERIOD	11,422	40,950	37,033	46,551
SUPPLEMENTAL OF CASH FLOW INFORMATION
Cash paid for interest expenses
Cash paid for income tax
Net cash (used in) / provided by operating activities	(115,095)	25,343	16,539	76,797
Disposal of rights-of-use assets	5,379
NET CHANGE IN CASH AND CASH EQUIVALENTS	$ (25,611)	$ (5,601)	$ (9,518)	$ (16,885)

BASIS OF PRESENTATION

BASIS OF PRESENTATION	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
BASIS OF PRESENTATION	1. BASIS OF PRESENTATION The historical consolidated financial statements have been adjusted in the pro forma condensed combined financial statements to give effect to pro forma events that are (1) directly attributable to the business combination, (2) factually supportable and (3) with respect to the pro forma condensed combined statements of operations, expected to have a continuing impact on the combined results following the business combination. The business combination was accounted for as reorganization of entities under common control. As a result, we measured the recognized assets and liabilities combined at their historical cost at the date of transfer. The pro forma combined financial statements do not necessarily reflect what the combined company’s financial condition or results of operations would have been had the acquisition occurred on the dates indicated. They also may not be useful in predicting the future financial condition and results of operations of the combined company. The actual financial position and results of operations may differ significantly from the pro forma amounts reflected herein due to a variety of factors.

PRO FORMA ADJUSTMENTS AND ASSUM

PRO FORMA ADJUSTMENTS AND ASSUMPTIONS	12 Months Ended
	Dec. 31, 2021
Business Combination and Asset Acquisition [Abstract]
PRO FORMA ADJUSTMENTS AND ASSUMPTIONS	2. PRO FORMA ADJUSTMENTS AND ASSUMPTIONS The pro forma adjustments are based on management preliminary estimates and assumptions that are subject to change. The following adjustments have been reflected in the unaudited pro forma condensed combined financial information: (a) Represents (1) 916,666,67

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
EARNINGS PER SHARE	3. EARNINGS PER SHARE The following table illustrates the calculation of pro forma earnings per share: Period Ended Year Ended Pro forma net loss $ (158,725 ) $ (165,957 ) Weighted average shares outstanding: 97,075,977 97,075,977 Net Loss per share - basic and diluted $ (0.00 ) $ (0.00 )

ORGANIZATION AND BUSINESS

ORGANIZATION AND BUSINESS	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BUSINESS	1. ORGANIZATION AND BUSINESS HWGC Holdings Limited (“the Company”) formerly known as Vitaxel Group Limited, incorporated in Nevada, is engaged in direct selling industry and online shopping platform primarily through its operating entities in Malaysia. Vitaxel SDN BHD (“VitaxelSB”), was incorporated in Malaysia August 10, 2012 Vitaxel Online Mall SDN BHD (“Vionmall”), was incorporated in Malaysia September 22, 2015	1. ORGANIZATION AND BUSINESS HWGC Holdings Limited (“the Company”) formerly known as Vitaxel Group Limited , incorporated in Nevada, is engaged in direct selling industry and online shopping platform primarily through its operating entities in Malaysia. Vitaxel SDN BHD (“Vitaxel SB”), was incorporated in Malaysia August 10, 2012 Vitaxel Online Mall SDN BHD (“Vionmall”), was incorporated in Malaysia September 22, 2015

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The accompanying consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). This basis of accounting involves the application of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred. The Company’s financial statements are expressed in U.S. dollars. Principles of Consolidation The consolidated financial statements include the accounts of the Company and its subsidiaries. On consolidation, all intercompany balances and transactions are eliminated. The Company owns 100% interest in both of its subsidiaries, Vitaxel SB and Vionmall. Use of estimates The preparation of consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the year. The Company regularly evaluates estimates and assumptions. The Company bases its estimates and assumptions on current facts, historical experience and various other factors it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. Significant areas of estimate include useful lives of property and equipment, impairment of long-term assets and deferred income tax obligations. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Foreign currency translation and transactions The functional currency of the Company is the Malaysian Ringgit (“MYR”) and reporting currency of the Company is United States Dollar (“USD”). The financial statements of the Company are translated into USD using the exchange rate as of the balance sheet date for assets and liabilities and average exchange rate for the year for income and expense items. Translation gains and losses are recorded in accumulated other comprehensive income or loss as a component of shareholders’ equity. Cash and cash equivalents Cash and cash equivalents consist of cash on hand and highly liquid investments, which are unrestricted from withdrawal or use, and which have original maturities of three months or less when purchased. Accounts receivable Accounts receivable are recognized and carried at original invoiced amount less an allowance for any potential uncollectible amounts. An estimate for doubtful debts is made when collection of the full amount is no longer probable. Bad debts are written off as incurred. The Company generally does not require collateral from its customers. For the year ended December 31, 2021 and 2020, none of the Company’s accounts receivable are written off as bad debts. Fair value of financial instruments FASB ASC 820, “Fair Value Measurement,” specifies a hierarchy of valuation techniques based upon whether the inputs to those valuation techniques reflect assumptions other market participants would use based upon market data obtained from independent sources (observable inputs). In accordance with ASC 820, the following summarizes the fair value hierarchy: Level 1 Inputs – Unadjusted quoted market prices for identical assets and liabilities in an active market that the Company has the ability to access. Level 2 Inputs – Inputs other than the quoted prices in active markets that are observable either directly or indirectly. Level 3 Inputs – Inputs based on prices or valuation techniques that are both unobservable and significant to the overall fair value measurements. ASC 820 requires the use of observable market data, when available, in making fair value measurements. When inputs used to measure fair value fall within different levels of the hierarchy, the level within which the fair value measurement is categorized is based on the lowest level input that is significant to the fair value measurements. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs. As of December 31, 2021 and 2020, none of the Company’s assets and liabilities was required to be reported at fair value on a recurring basis. Carrying values of non-derivative financial instruments, including cash, accounts receivables, payables and accrued liabilities, approximate their fair values due to the short-term nature of these financial instruments. There were no changes in methods or assumptions during the periods presented. Inventories Inventories consist of finished goods. Inventories are stated at lower of cost or net realizable value, with cost determined on a weighted-average method, and not to exceed net realizable value. The Company writes down its inventory balances for obsolete amounts estimated on an individual basis for the finished goods. For the year ended December 31, 2021 and 2020, the Company wrote down $ 2,393 16,922 Long-term investment The Company’s interests in associated companies are accounted for under equity method under U.S. GAAP. Under the equity method, if the Company’s share of losses of an associated company equals or exceeds the amount of investment plus advances made by the Company, the Company ordinarily discontinues including its share of losses and the investment is reported at nil value. If the associated company subsequently reports net income, the Company will resume applying the equity method only after its share of that net income equals the share of net losses not recognized during the period the equity method was suspended. Property and equipment, net Property and equipment are carried at cost less accumulated depreciation. Depreciation is calculated on a straight-line basis over the following estimated useful lives: Schedule of property, plant and equipment estimated useful lives Office equipment 5 years Computer equipment 5 years Furniture and fixtures 5 years Electrical & fitting 5 years Software and website 5 years The residual values, useful lives and methods of depreciation of property and equipment are reviewed and adjusted if appropriate, on an annual basis. Leases The Company assesses, at the inception of contract, whether it contains a lease. A contract is classified as a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company recognizes a right-of-use asset and lease liability at the lease commencement date. The right-of-use asset is initially measured at cost, which comprises of the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any indirect costs incurred. The right-to-use asset is subsequently depreciated using the straight-line method from the commencement date to the earlier of the end of the useful life of the right-to-use asset or the end of the lease term. In addition, the right-of-use asset is periodically reduced by impairment losses and adjusted for certain remeasurements of the lease liability, if any. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be determined, the Company’s incremental borrowing rate. The lease liability is subsequently increased by the interest cost on the lease liability and decreased by lease payments made. It is remeasured when there is a change in future lease payment arising from a change in an index or rate, or changes in assessment of whether a purchase or extension option is reasonably certain to be exercised or a termination option is reasonably certain not to be exercised. Revenue recognition The Company recognizes revenue pursuant to FASB Accounting Standards Codification 606 (“ASC 606”) Revenue from Contracts with Customers , the standard applies a five step model (i) The standard applies to a company’s contracts with customers (ii) The unit of account for revenue recognition under the new standard is a performance obligation (a good or service) and the performance obligations will be accounted for separately if they are distinct (iii) The transaction price is determined based on the amount of consideration that a company expects to be entitled to from a customer (iv) The transaction price is allocated to all the separate performance obligations in an arrangement, and (v) Revenue will be recognized when an entity satisfies each performance obligation by transferring control of the promised goods or services to the customer. Goods or services can transfer at a point in time or over time. Product sales − The Company recognizes revenue when it satisfies each performance obligation by transferring control of the goods to the independent members or purchasers of the products. Product sales are recognized net of product returns, discounts and taxes. A reserve for product returns is accrued based on historical experience. There was no Membership fee − The Company recognizes the membership fee revenue over the term of the membership, which is 12 months. The revenue will not be recognized until the 10 days cooling-off period is expired. For the year ended December 31, 2021 and 2020, all membership fees were waived by the Company for promotion purpose. Commission expense Commission expense incurred by the Company is recognized as cost of revenue and as a liability (commission payable in the consolidated balance sheet. Commission expense is not recoverable once recognized and is expensed as incurred. Income Taxes Income taxes are determined using the liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using the enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes that date of enactment. In addition, a valuation allowance is established to reduce any deferred tax asset for which it is determined that it is more likely than not that some portion of the deferred tax asset will not be realized. U.S. Corporate Income Tax The Company is subject to U.S. corporate income tax on its taxable income at a rate of up to 21% for taxable years beginning after December 31, 2017 and U.S. corporate income tax on its taxable income of up to 35% for prior tax years. Recent U.S. federal tax legislation, commonly referred to as the Tax Cuts and Jobs Act (the “U.S. Tax Reform”), was signed into law on December 22, 2017. The U.S. Tax Reform significantly modified the U.S. Internal Revenue Code by, among other things, reducing the statutory U.S. federal corporate income tax rate from 35 21 To the extent that portions of its U.S. taxable income, such as Subpart F income or global intangible low-taxed income (“GILTI”), are determined to be from sources outside of the U.S., subject to certain limitations, the Company may be able to claim foreign tax credits to offset its U.S. income tax liabilities. Any remaining liabilities are accrued in the Company’s consolidated statements of comprehensive income and estimated tax payments are made when required by U.S. law. Uncertain Tax Positions The impact of an uncertain income tax position on the income tax return is recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant tax authority. An uncertain income tax position will not not Comprehensive loss Comprehensive loss includes net loss and cumulative foreign currency translation adjustments and is reported in the Consolidated Statement of Comprehensive Loss. Loss per share The loss per share is computed using the weighted average number of shares outstanding during the fiscal years. For the years ended December 31, 2021 and 2020, there was no dilutive effect due to net loss. Related party transactions The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions. Pursuant to Section 850-10-20 the related parties include (a) affiliates of the registrant; (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 profit-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 financial statements 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 financial statements is not required in those statements. The disclosures shall include: (a) the nature of the relationship(s) involved; (b) 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) amounts 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. Recently issued accounting pronouncements In August 2018, the FASB issued ASU 2018-13, Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement In December 2019, the FASB issued ASU2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes, Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA, and the Securities and Exchange Commission (“SEC”) did not, or are not believed by management, to have a material impact on the Company’s present and future consolidated financial statements.

GOING CONCERN

GOING CONCERN	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	3. GOING CONCERN These unaudited condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the discharge of liabilities in the normal course of business for the foreseeable future. For the period ended June 30, 2022, the Company reported a net loss of $ 156,148 4,646,305 9,754,967 The continuation of the Company as a going concern is dependent upon improving the profitability and the continuing financial support from its stockholders or other capital sources. Management believes that the continuing financial support from the existing shareholders or external debt financing will provide the additional cash to meet the Company’s obligations as they become due. There is no certainty that further funding will be available as needed. These factors raise substantial doubt about the ability of the Company to continue operating as a going concern. In March 2020, the World Health Organization declared coronavirus COVID-19 a global pandemic. This contagious disease outbreak, which has continued to spread, and any related adverse public health developments, have adversely affected workforces, economies, and financial markets globally, potentially leading to an economic downturn. While the extent of the impact is unknown, the pandemic may hinder the Company’s operation and ability to raise financing and carry out its business plan due to uncertain capital markets, increased government regulations and other unanticipated factors. These unaudited condensed consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the outcome of the Company’s ability to continue as a going concern.	3. GOING CONCERN These consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the discharge of liabilities in the normal course of business for the foreseeable future. For the year ended December 31, 2021, the Company reported a net loss of $ 22,758 4,642,205 9,598,819 The continuation of the Company as a going concern is dependent upon improving the profitability and the continuing financial support from its stockholders or other capital sources. Management believes that the continuing financial support from the existing shareholders or external debt financing will provide the additional cash to meet the Company’s obligations as they become due. There is no certainty that further funding will be available as needed. These factors raise substantial doubt about the ability of the Company to continue operating as a going concern. In March 2020, the World Health Organization declared coronavirus COVID-19 a global pandemic. This contagious disease outbreak, which has continued to spread, and any related adverse public health developments, has adversely affected workforces, economies, and financial markets globally, potentially leading to an economic downturn. While the extent of the impact is unknown, the pandemic may hinder the Company’s operation and ability to raise financing due to uncertain capital markets, increased government regulations and other unanticipated factors. These consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the outcome of the Company’s ability to continue as a going concern.

OTHER RECEIVABLES, PREPAYMENTS

OTHER RECEIVABLES, PREPAYMENTS AND OTHER CURRENT ASSETS	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Other Receivables Prepayments And Other Current Assets
OTHER RECEIVABLES, PREPAYMENTS AND OTHER CURRENT ASSETS	4. OTHER RECEIVABLES, PREPAYMENTS AND OTHER CURRENT ASSETS Other receivables, prepayments and other current assets consist of the following: June 30, December 31, Other receivables $ — $ — Deposits (1) 10,676 14,744 Prepayments (2) 6,264 22,589 Total other receivables and other assets Total $ 16,940 $ 37,333 (1) Deposits represented payments for rental and utilities. (2) Prepayments mainly consists of prepayment for insurance and IT related fees.	4. OTHER RECEIVABLES, PREPAYMENTS AND OTHER CURRENT ASSETS Other receivables, prepayments and other current assets consist of the following: Schedule of other receivables and other assets As of As of Deposits (1) $ 14,744 $ 15,371 Prepayments (2) 22,589 13,534 $ 37,333 $ 28,905 (1) Deposits represented payments for rental, utilities and deposit payment to product suppliers. (2) Prepayments mainly consists of prepayment for insurance and IT related fees.

LEASES

LEASES	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Leases [Abstract]
LEASES	5. LEASES The Company’s leases consist of operating leases for office space and office equipment, with operating lease for terms between 2 5 3.5 Right-of-use assets consist of the following: As of As of Office space $ 96,232 $ 81,897 Office equipment 6,666 7,038 102,898 88,935 Less: Accumulated amortization (9,414 ) (54,167 ) Balance at end of period/year $ 93,484 $ 34,768 Lease liabilities consist of the following: As of As of Lease payments Office space $ 94,951 $ 29,102 Office equipment 3,338 4,387 Total lease payments 98,289 33,489 Less: discount (4,421 ) (624 ) Lease obligation 93,868 32,865 Less: current obligations (17,682 ) (30,289 ) Lease obligation, net of current portion $ 76,186 $ 2,576	5. LEASES The Company capitalizes all leased assets pursuant to ASU 2016-02, “Leases (Topic 842),” which requires lessees to recognize right-of-use assets and lease liability, initially measured at present value of the lease payments, on its balance sheet for leases with terms longer than 12 months and classified as either financing or operating leases. The Company lease consist of operating lease for office space and office equipment, with operating lease for terms between 2 5 3.5 Right-of-use assets consist of the following: Schedule of Right-of-use assets As of As of Office space $ 81,897 $ 92,343 Office equipment 7,038 7,821 88,935 100,164 Less: Accumulated amortization (54,167 ) (12,064) Balance at end of year $ 34,768 $ 88,100 Lease liabilities consist of the following: Schedule of Lease liabilities 2022 2023 2024 2025 As of Lease payments Office space 29,102 — — — 29,102 Office equipment 1,727 1,727 697 236 4,387 Total lease payments 30,829 1,727 697 236 33,489 Less: discount (624 ) Lease obligation 32,865 Less: current obligations (30,289 ) Lease obligation, net of current portion 2,576

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	6. PROPERTY AND EQUIPMENT, NET Property and equipment, net consist of the following: Schedule of property, plant and equipment, net As of June 30, 2022 As of Office equipment $ 26,480 $ 27,954 Computer equipment 98,452 103,552 Furniture and fittings 7,541 7,961 Software and website 15,401 16,258 Property plant and equipment gross 147,874 155,725 Less: Accumulated depreciation (130,000 ) (131,677 ) Balance at end of period/year $ 17,874 $ 24,048 Depreciation expenses charged to the statements of operations and comprehensive loss for the six month periods ended June 30, 2022 and 2021 were $ 5,437 2,570 8,490 4,057	PROPERTY AND EQUIPMENT, NET 6. PROPERTY AND EQUIPMENT Property and equipment, net consist of the following: Schedule of property, plant and equipment, net As of As of Office equipment $ 27,954 $ 29,048 Computer equipment 103,552 107,603 Furniture and fittings 7,961 8,273 Software and website 16,258 16,894 Property plant and equipment gross 155,725 161,818 Less: Accumulated depreciation (131,677 ) (120,750 ) Balance at end of year $ 24,048 $ 41,068 Depreciation expenses charged to the statements of loss and comprehensive loss for the years ended December 31, 2021 and 2020 were $ 15,590 25,664

ACCRUED EXPENSE AND OTHER PAYAB

ACCRUED EXPENSE AND OTHER PAYABLES	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
ACCRUED EXPENSE AND OTHER PAYABLES	7. ACCRUED EXPENSE AND OTHER PAYABLES Accrued expense and other payables consist of the following: Schedule of accruals and other payables As of As of Provisions and accruals $ 57,506 $ 44,482 Others (1) 281,077 298,179 Balance at end of period/year $ 338,583 $ 342,661 (1) Other payables mainly consist of members allocated redemption points for commissions.	ACCRUED EXPENSE AND OTHER PAYABLES 7. ACCRUALS AND OTHER PAYABLES Accruals and other payables consist of the following: Schedule of accruals and other payables As of As of Provisions and accruals $ 44,482 $ 43,668 Others (1) 298,179 309,545 Balance at end of year $ 342,661 $ 353,213 (1) Other payables mainly consist of members allocated redemption points and commission payable.

INCOME TAX

INCOME TAX	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAX	8. INCOME TAX Income taxes consisted of Malaysia income tax and U.S. income tax. Malaysia income tax rate is 24% (2020: 24%) and United States of America income tax rate is 21% (2020: 21%). A reconciliation of income taxes at statutory rates is as follows: Schedule of Effective Income Tax Rate Reconciliation For the year ended December 31, 2021 December 31, 2020 (Loss) / Income before income tax $ 24,804 $ 11,857 Statutory rate 21 % 21 % Expected income tax recovery $ 5,000 $ 2,000 Permanent difference ( 5,000 ) ( 12,000 ) Effect of change in tax rate — 183,000 Change in valuation allowance — ( 173,000 ) Income tax recovery $ — $ — Deferred tax assets had not been recognized in respect of any potential tax benefit that may be derived from non-capital loss carry forward and property and equipment as it may not be probably that future taxable profits will be available against which these tax assets can be utilized. Schedule of Deferred Tax Assets For the year ended December 31, 2021 December 31, 2020 Non-capital loss carry-forwards $ 607,000 $ 645,000 Property and equipment 42,000 22,000 Deferred Tax Assets, Gross 649,000 667,000 Unrecognized deferred tax assets ( 649,000 ) ( 667,000 ) Current tax expenses $ — $ —

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS 8. RELATED PARTY BALANCES AND TRANSACTIONS Schedule of related party balances and transactions As of As of Amount due from related parties Asia Food People Sdn Bhd (1) $ 3,078 $ 3,252 G2lux Sdn Bhd (2) 44,747 37,099 Ho Wah Genting Berhad (3) 4,168 5,030 Snatch Asia Sdn Bhd (4) 4,765 4,424 Total Amount due from related parties $ 56,758 $ 49,805 Amount due to related parties Ho Wah Genting Group Sdn Bhd (5) $ 860,995 $ 626,308 Dato’ Lim Hui Boon (6) 68,066 71,857 Ho Wah Genting Holding Sdn Bhd (7) 56,721 59,880 Grande Legacy Inc. (8) 3,208,909 3,506,976 HWGG Capital P.L.C. (9) 60,000 2,012 Total Amount due to related parties $ 4,254,691 $ 4,267,033 The related party balances are unsecured, interest-free and repayable on demand. (1) The Chief Executive Officer, Chief Financial Officer Chairman and a director of the Company, Leong Yee Ming, is also a director of Asia Food People Sdn Bhd (“AFP”). The amount due from AFP as at June 30, 2022 and December 31, 2021, were advances made to AFP. (2) The Chief Executive Officer, Chief Financial Officer, Chairman and a director of the Company, Leong Yee Ming, is also a director of G2lux Sdn Bhd (“G2lux”). The amount due from G2lux as at June 30, 2022 and December 31, 2021, were advances made to G2lux. (3) The President of the Company, Dato’ Lim Hui Boon, is also the Group President of Ho Wah Genting Berhad (“HWGB”), a company listed in Bursa Malaysia Main Market. (4) The Chief Executive Officer, Chief Financial Officer and a director of the Company, Leong Yee Ming, is also a director of Snatch Asia Sdn Bhd (“SASB”). The amount due from SASB as at June 30, 2022 and December 31, 2021, were advances made to SASB. (5) The President of the Company, Dato’ Lim Hui Boon, is also the Group President of Ho Wah Genting Group Sdn Berhad (“HWGGSB”). (6) The amount due to the President of the Company, Dato’ Lim Hui Boon, as June 30, 2022 and December 31, 2021, were advances made to the Company. (7) A former director of the Company, Lim Wee Kiat, who is also a son of the President of the Company, is also a director of Ho Wah Genting Holding Sdn Bhd. On February 1, 2022, VitaxelSB, the Company’s subsidiary, entered into a three-year lease arrangement with Ho Wah Genting Holding Sdn Bhd (the “Lease”), pursuant to which the Company is leasing this space for its corporate office. They monthly rent of $3,220 commenced on May 1, 2022. The Lease may be terminated by any party by a three-month advanced written notice. (8) The Chief Executive Officer, Chief Financial Officer, Chairman and a director of the Company, Leong Yee Ming, is also a director of Grande Legacy Inc. (“GL”). The Company recognized management fee income of $ 50,000 240,000 (9) Lim Chun Hoo, a son of the President, Dato’ Lim Hui Boon, is a shareholder and former director of HWGG Capital P.L.C. (10) Payments in form of fees have been made to the following officers of the Company: June 30, June 30, Lim Wee Kiat $ 25,287 $ 26,357 Leong Yee Ming 19,902 20,500 $ 45,189 $ 46,857	9. RELATED PARTY TRANSACTIONS Schedule of related party balances and transactions As of As of Amount due from related parties Asia Food People Sdn Bhd (1) $ 3,252 $ 3,074 G2lux Sdn Bhd (2) 37,099 21,606 Ho Wah Genting Berhad (3) 5,030 5,226 Snatch Asia Sdn Bhd (4) 4,424 4,426 Total Amount due from related parties $ 49,805 $ 34,332 Amount of due to related parties Ho Wah Genting Group Sdn Bhd (5) 626,308 83,339 Dato’ Lim Hui Boon (6) 71,857 49,778 Ho Wah Genting Holding Sdn Bhd (7) 59,880 62,223 Grande Legacy Inc. (8) 3,506,976 4,206,469 Grandelife Inc (9) 2,012 — Total Amount due to related parties $ 4,267,033 $ 4,401,809 The related party balances are unsecured, interest-free and repayable on demand (1) A director of the Company, Leong Yee Ming, is also a director of Asia Food People Sdn Bhd (“AFP”). The amount due from AFP as at December 31, 2021 were advances made to AFP. (2) A director of the Company, Leong Yee Ming, is also a director of G2lux Sdn Bhd (“G2lux”). The amount due from G2lux as at December 31, 2021 were advances made to G2lux. (3) The President of the Company, Dato’ Lim Hui Boon, is also the Group President of Ho Wah Genting Berhad (“HWGB”), a company listed in Bursa Malaysia Main Market. (4) A director of the Company, Leong Yee Ming, is also a director of Snatch Asia Sdn Bhd (“SASB”). The amount due from SASB as at December 31, 2020 were advances made to SASB. (5) The President of the Company, Dato’ Lim Hui Boon, is also the Group President of Ho Wah Genting Group Sdn Berhad (“HWGGSB”). (6) The amount due to the President of the Company, Dato’ Lim Hui Boon, as at December 31, 2021 were advances made to the Company. (7) A former director of the Company, Lim Wee Kiat, is also a director of Ho Wah Genting Holding Sdn Bhd. (8) A director of the Company, Leong Yee Ming, is also a director of Grande Legacy Inc. (“GL”). The Company recognized management fee income of $ 440,000 480,000 The Company also recognized royalty income of $ nil 296 The Company billed GL for sales of $ 2,761 17,490 (9) A director of the Company, Leong Yee Ming, is also a director of Grandelife Inc (“GR”). The amount due from GR as at December 31, 2021 were advances made by GR to the Company. (10) Total payment made in the form of compensation, which includes salary, bonus, stock awards and all other compensation have been made to the following officers of the Company: December 31, December 31, Lim Wee Kiat $ 52,125 $ 46,397 Leong Yee Ming 44,886 43,819 $ 97,011 $ 90,216

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	10. COMMITMENTS AND CONTINGENCIES Capital Commitments As of December 31, 2021, and 2020, Company has no capital commitments.

SHAREHOLDERS_ EQUITY

SHAREHOLDERS’ EQUITY	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
SHAREHOLDERS’ EQUITY	11. SHAREHOLDERS’ EQUITY The Company has 1,000,000 0 The Company also has 70,000,000 54,087,903

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	9. SUBSEQUENT EVENTS On July 21, 2022, the Company entered into a share exchange agreement (the “HWGG Share Exchange Agreement”) with HWGG Capital P.L.C., a Labuan company (“HWGG Capital”), and all of the shareholders of HWGG Capital (the “Shareholders”). Subject to the closing conditions set forth in the HWGG Share Exchange Agreement, each Shareholder irrevocably agreed to transfer and assign to the Company all HWGG Capital’s shares held by such Shareholders in exchange for an aggregate of 91,666,667 0.0001 Subject to the terms and conditions of the HWGG Share Exchange Agreement, at the closing of the HWGG Transaction, each issued and outstanding share of HWGG Capital shall be exchanged for such number of shares of newly issued shares Common Stock (the “Exchange Shares”) for an aggregate of $ 55,000,000 The consummation of the HWGG Transaction is subject to certain closing conditions, including, among other matters: (a) approval by the Labuan Finance Services Authority of the change in ownership of the Company; (b) the Securities and Exchange Commission (the “SEC”) declaring effective the HWGC Holding’s statement on Form S-4 that will be filed in connection with the registration of the Exchange Shares; (c) the accuracy of the parties’ respective representations and warranties in the HWGG Share Exchange Agreement, subject to specified materiality qualifications; compliance by the parties with their respective pre-closing obligations in the HWGG Share Exchange Agreement in all material respects. On August 9, 2022, the Company entered into another share exchange agreement (the “Fintech Share Exchange Agreement”) with Fintech Scion Limited (“Fintech”), a private limited company incorporated in the United Kingdom, and all of the shareholders of Fintech. Subject to the closing conditions set forth in the Fintech Share Exchange Agreement, each shareholder of Fintech irrevocably agreed to transfer and assign to the Company all Fintech’s shares held by such shareholders in exchange for an aggregate of 101,666,667 0.0001 Subject to the terms and conditions of the Fintech Share Exchange Agreement, at the closing of the Fintech Transaction, each issued and outstanding share of HWGG Capital shall be exchanged for such number of shares of newly issued shares Common Stock (the “Exchange Shares”) for an aggregate of $ 61,000,000 The consummation of the Fintech Transaction is subject to certain closing conditions, including, among other matters: (a) any required notices have been sent to the United Kingdom’s Financial Conduct Authority regarding the change in ownership of Fintech; (b) the SEC declaring effective the registration statement on Form S-4 that will be filed in connection with the registration of the shares of Common Stock to be issued to the shareholders of HWGG Capital in accordance with the terms of the HWGG Share Exchange Agreement; (c) the accuracy of the parties’ respective representations and warranties in the Fintech Share Exchange Agreement, subject to specified materiality qualifications; (d) compliance by the parties with their respective pre-closing obligations in the Share Exchange Agreement in all material respects; and (e) the absence of a Seller Material Adverse Effect (as defined in the Fintech Share Exchange Agreement).	12. SUBSEQUENT EVENTS On March 2, 2022, the Company filed an amendment to its Amended and Restated Articles of Incorporation for the followings: (i) changed the name of the Company to HWGC Holdings Limited (“Name Change”) (ii) reduced the number of the issued and outstanding shares of common stock, par value $ 0.0001 (iii) increased the authorized share capital of the Company from 71,000,000 70,000,000 1,000,000 0.0001 400,000,000 25,000,000 In connection with (i) and (ii), the Company submitted to the Financial Industry Regulatory Authority, Inc. (“FINRA”) a voluntary request for a change of the Company’s trading symbol. Both items will become effective for trading purposes when approval of said corporate actions is approved by FINRA. On April 8, 2022, FINRA notified the Company that the Name Change and the Reverse Stock Split will take effect on the over-the-counter market at the start of business on April 11, 2022. On April 11, 2022, the Company's common stock started trading on the Reverse Stock Split basis and under the name, “HWGC Holdings Limited.” The Company also requested FINRA to change its trading symbol, which have taken effect 20 calendar days from April 11, 2022. On July 21, 2022, the Company entered into a share exchange agreement (the “HWGG Share Exchange Agreement”) with HWGG Capital P.L.C., a Labuan company (“HWGG Capital”), and all of the shareholders of HWGG Capital (the “Shareholders”). Subject to the closing conditions set forth in the HWGG Share Exchange Agreement, each Shareholder irrevocably agreed to transfer and assign to the Company all HWGG Capital’s shares held by such Shareholders in exchange for an aggregate of 91,666,667 newly issued shares of the Company’s common stock, par value $0.0001 per share (the “Common Stock”). Following the closing of the share exchange (the “HWGG Transaction”), HWGG Capital will be a wholly owned subsidiary of the Company. Subject to the terms and conditions of the HWGG Share Exchange Agreement, at the closing of the HWGG Transaction, each issued and outstanding share of HWGG Capital shall be exchanged for such number of shares of newly issued shares Common Stock (the “Exchange Shares”) for an aggregate of $ 55,000,000 The consummation of the HWGG Transaction is subject to certain closing conditions, including, among other matters: (a) approval by the Labuan Finance Services Authority of the change in ownership of the Company; (b) the Securities and Exchange Commission (the “SEC”) declaring effective the HWGC Holding’s statement on Form S-4 that will be filed in connection with the registration of the Exchange Shares; (c) the accuracy of the parties’ respective representations and warranties in the HWGG Share Exchange Agreement, subject to specified materiality qualifications; compliance by the parties with their respective pre-closing obligations in the HWGG Share Exchange Agreement in all material respects. On August 9, 2022, the Company entered into another share exchange agreement (the “Fintech Share Exchange Agreement”) with Fintech Scion Limited (“Fintech”), a private limited company incorporated in the United Kingdom, and all of the shareholders of Fintech. Subject to the closing conditions set forth in the Fintech Share Exchange Agreement, each shareholder of Fintech irrevocably agreed to transfer and assign to the Company all Fintech’s shares held by such shareholders in exchange for an aggregate of 101,666,667 0.0001 Subject to the terms and conditions of the Fintech Share Exchange Agreement, at the closing of the Fintech Transaction, each issued and outstanding share of HWGG Capital shall be exchanged for such number of shares of newly issued shares Common Stock (the “Exchange Shares”) for an aggregate of $ 61,000,000 The consummation of the Fintech Transaction is subject to certain closing conditions, including, among other matters: (a) any required notices have been sent to the United Kingdom’s Financial Conduct Authority regarding the change in ownership of Fintech; (b) the SEC declaring effective the registration statement on Form S-4 that will be filed in connection with the registration of the shares of Common Stock to be issued to the shareholders of HWGG Capital in accordance with the terms of the HWGG Share Exchange Agreement; (c) the accuracy of the parties’ respective representations and warranties in the Fintech Share Exchange Agreement, subject to specified materiality qualifications; (d) compliance by the parties with their respective pre-closing obligations in the Share Exchange Agreement in all material respects; and (e) the absence of a Seller Material Adverse Effect (as defined in the Fintech Share Exchange Agreement).

UNAUDITED INTERIM FINANCIAL STA

UNAUDITED INTERIM FINANCIAL STATEMENTS	6 Months Ended
	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
UNAUDITED INTERIM FINANCIAL STATEMENTS	2. UNAUDITED INTERIM FINANCIAL STATEMENTS The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information under Article 8 of Regulation S-X. They do not include all information and foot notes required by U.S. GAAP for complete financial statements. Except as disclosed herein, there have been no material changes in the information disclosed in the notes to the consolidated financial statement for the year ended December 31, 2021, included in the Company’s Form 10-K filed with the Security and Exchange Commission (“SEC”). The interim unaudited consolidated financial statements should be read in conjunction with those audited consolidated financial statements included in Form 10-K. In the opinion of management, the Company has made all adjustments necessary to present a fair statement of the financial position as of June 30, 2022, results of operations for the six months ended June 30, 2022 and 2021, and cash flows for the six months ended June 30, 2022 and 2021. All significant intercompany transactions and balances are eliminated on consolidation. The results of operations for the six months ended June 30, 2022 are not necessarily indicative of the results of operations for the entire fiscal year. Recently issued accounting pronouncements On March 28, 2022, the FASB issued ASU 2022-01,1 which clarifies the guidance in ASC 8152 on fair value hedge accounting of interest rate risk for portfolios of financial assets. The ASU amends the guidance in ASU 2017-123 that, among other things, established the “last-of-layer” method for making the fair value hedge accounting for these portfolios more accessible by allowing the entities to apply the portfolio layer method to portfolios of all financial assets, including both prepayable and non-prepayable financial assets. ASU 2022-01’s amendments are effective for public business entities, fiscal years beginning after December 15, 2022, and interim periods within those fiscal years. We do not expect the adoption of these amendments to have a material effect on our consolidated financial statements. Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA, and the Securities and Exchange Commission (“SEC”) did not, or are not believed by management, to have a material impact on the Company’s present and future consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation The accompanying consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). This basis of accounting involves the application of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred. The Company’s financial statements are expressed in U.S. dollars.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Company and its subsidiaries. On consolidation, all intercompany balances and transactions are eliminated. The Company owns 100% interest in both of its subsidiaries, Vitaxel SB and Vionmall.
Use of estimates	Use of estimates The preparation of consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the year. The Company regularly evaluates estimates and assumptions. The Company bases its estimates and assumptions on current facts, historical experience and various other factors it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. Significant areas of estimate include useful lives of property and equipment, impairment of long-term assets and deferred income tax obligations. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
Foreign currency translation and transactions	Foreign currency translation and transactions The functional currency of the Company is the Malaysian Ringgit (“MYR”) and reporting currency of the Company is United States Dollar (“USD”). The financial statements of the Company are translated into USD using the exchange rate as of the balance sheet date for assets and liabilities and average exchange rate for the year for income and expense items. Translation gains and losses are recorded in accumulated other comprehensive income or loss as a component of shareholders’ equity.
Cash and cash equivalents	Cash and cash equivalents Cash and cash equivalents consist of cash on hand and highly liquid investments, which are unrestricted from withdrawal or use, and which have original maturities of three months or less when purchased.
Accounts receivable	Accounts receivable Accounts receivable are recognized and carried at original invoiced amount less an allowance for any potential uncollectible amounts. An estimate for doubtful debts is made when collection of the full amount is no longer probable. Bad debts are written off as incurred. The Company generally does not require collateral from its customers. For the year ended December 31, 2021 and 2020, none of the Company’s accounts receivable are written off as bad debts.
Fair value of financial instruments	Fair value of financial instruments FASB ASC 820, “Fair Value Measurement,” specifies a hierarchy of valuation techniques based upon whether the inputs to those valuation techniques reflect assumptions other market participants would use based upon market data obtained from independent sources (observable inputs). In accordance with ASC 820, the following summarizes the fair value hierarchy: Level 1 Inputs – Unadjusted quoted market prices for identical assets and liabilities in an active market that the Company has the ability to access. Level 2 Inputs – Inputs other than the quoted prices in active markets that are observable either directly or indirectly. Level 3 Inputs – Inputs based on prices or valuation techniques that are both unobservable and significant to the overall fair value measurements. ASC 820 requires the use of observable market data, when available, in making fair value measurements. When inputs used to measure fair value fall within different levels of the hierarchy, the level within which the fair value measurement is categorized is based on the lowest level input that is significant to the fair value measurements. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs. As of December 31, 2021 and 2020, none of the Company’s assets and liabilities was required to be reported at fair value on a recurring basis. Carrying values of non-derivative financial instruments, including cash, accounts receivables, payables and accrued liabilities, approximate their fair values due to the short-term nature of these financial instruments. There were no changes in methods or assumptions during the periods presented.
Inventories	Inventories Inventories consist of finished goods. Inventories are stated at lower of cost or net realizable value, with cost determined on a weighted-average method, and not to exceed net realizable value. The Company writes down its inventory balances for obsolete amounts estimated on an individual basis for the finished goods. For the year ended December 31, 2021 and 2020, the Company wrote down $ 2,393 16,922
Long-term investment	Long-term investment The Company’s interests in associated companies are accounted for under equity method under U.S. GAAP. Under the equity method, if the Company’s share of losses of an associated company equals or exceeds the amount of investment plus advances made by the Company, the Company ordinarily discontinues including its share of losses and the investment is reported at nil value. If the associated company subsequently reports net income, the Company will resume applying the equity method only after its share of that net income equals the share of net losses not recognized during the period the equity method was suspended.
Property and equipment, net	Property and equipment, net Property and equipment are carried at cost less accumulated depreciation. Depreciation is calculated on a straight-line basis over the following estimated useful lives: Schedule of property, plant and equipment estimated useful lives Office equipment 5 years Computer equipment 5 years Furniture and fixtures 5 years Electrical & fitting 5 years Software and website 5 years The residual values, useful lives and methods of depreciation of property and equipment are reviewed and adjusted if appropriate, on an annual basis.
Leases	Leases The Company assesses, at the inception of contract, whether it contains a lease. A contract is classified as a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company recognizes a right-of-use asset and lease liability at the lease commencement date. The right-of-use asset is initially measured at cost, which comprises of the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any indirect costs incurred. The right-to-use asset is subsequently depreciated using the straight-line method from the commencement date to the earlier of the end of the useful life of the right-to-use asset or the end of the lease term. In addition, the right-of-use asset is periodically reduced by impairment losses and adjusted for certain remeasurements of the lease liability, if any. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be determined, the Company’s incremental borrowing rate. The lease liability is subsequently increased by the interest cost on the lease liability and decreased by lease payments made. It is remeasured when there is a change in future lease payment arising from a change in an index or rate, or changes in assessment of whether a purchase or extension option is reasonably certain to be exercised or a termination option is reasonably certain not to be exercised.
Revenue recognition	Revenue recognition The Company recognizes revenue pursuant to FASB Accounting Standards Codification 606 (“ASC 606”) Revenue from Contracts with Customers , the standard applies a five step model (i) The standard applies to a company’s contracts with customers (ii) The unit of account for revenue recognition under the new standard is a performance obligation (a good or service) and the performance obligations will be accounted for separately if they are distinct (iii) The transaction price is determined based on the amount of consideration that a company expects to be entitled to from a customer (iv) The transaction price is allocated to all the separate performance obligations in an arrangement, and (v) Revenue will be recognized when an entity satisfies each performance obligation by transferring control of the promised goods or services to the customer. Goods or services can transfer at a point in time or over time. Product sales − The Company recognizes revenue when it satisfies each performance obligation by transferring control of the goods to the independent members or purchasers of the products. Product sales are recognized net of product returns, discounts and taxes. A reserve for product returns is accrued based on historical experience. There was no Membership fee − The Company recognizes the membership fee revenue over the term of the membership, which is 12 months. The revenue will not be recognized until the 10 days cooling-off period is expired. For the year ended December 31, 2021 and 2020, all membership fees were waived by the Company for promotion purpose.
Commission expense	Commission expense Commission expense incurred by the Company is recognized as cost of revenue and as a liability (commission payable in the consolidated balance sheet. Commission expense is not recoverable once recognized and is expensed as incurred.
Income Taxes	Income Taxes Income taxes are determined using the liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using the enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes that date of enactment. In addition, a valuation allowance is established to reduce any deferred tax asset for which it is determined that it is more likely than not that some portion of the deferred tax asset will not be realized.
U.S. Corporate Income Tax	U.S. Corporate Income Tax The Company is subject to U.S. corporate income tax on its taxable income at a rate of up to 21% for taxable years beginning after December 31, 2017 and U.S. corporate income tax on its taxable income of up to 35% for prior tax years. Recent U.S. federal tax legislation, commonly referred to as the Tax Cuts and Jobs Act (the “U.S. Tax Reform”), was signed into law on December 22, 2017. The U.S. Tax Reform significantly modified the U.S. Internal Revenue Code by, among other things, reducing the statutory U.S. federal corporate income tax rate from 35 21 To the extent that portions of its U.S. taxable income, such as Subpart F income or global intangible low-taxed income (“GILTI”), are determined to be from sources outside of the U.S., subject to certain limitations, the Company may be able to claim foreign tax credits to offset its U.S. income tax liabilities. Any remaining liabilities are accrued in the Company’s consolidated statements of comprehensive income and estimated tax payments are made when required by U.S. law.
Uncertain Tax Positions	Uncertain Tax Positions The impact of an uncertain income tax position on the income tax return is recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant tax authority. An uncertain income tax position will not not
Comprehensive loss	Comprehensive loss Comprehensive loss includes net loss and cumulative foreign currency translation adjustments and is reported in the Consolidated Statement of Comprehensive Loss.
Loss per share	Loss per share The loss per share is computed using the weighted average number of shares outstanding during the fiscal years. For the years ended December 31, 2021 and 2020, there was no dilutive effect due to net loss.
Related party transactions	Related party transactions The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions. Pursuant to Section 850-10-20 the related parties include (a) affiliates of the registrant; (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 profit-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 financial statements 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 financial statements is not required in those statements. The disclosures shall include: (a) the nature of the relationship(s) involved; (b) 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) amounts 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.
Recently issued accounting pronouncements	Recently issued accounting pronouncements In August 2018, the FASB issued ASU 2018-13, Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement In December 2019, the FASB issued ASU2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes, Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA, and the Securities and Exchange Commission (“SEC”) did not, or are not believed by management, to have a material impact on the Company’s present and future consolidated financial statements.

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
The following table illustrates the calculation of pro forma earnings per share:	The following table illustrates the calculation of pro forma earnings per share: Period Ended Year Ended Pro forma net loss $ (158,725 ) $ (165,957 ) Weighted average shares outstanding: 97,075,977 97,075,977 Net Loss per share - basic and diluted $ (0.00 ) $ (0.00 )

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Schedule of property, plant and equipment estimated useful lives	Property and equipment are carried at cost less accumulated depreciation. Depreciation is calculated on a straight-line basis over the following estimated useful lives: Schedule of property, plant and equipment estimated useful lives Office equipment 5 years Computer equipment 5 years Furniture and fixtures 5 years Electrical & fitting 5 years Software and website 5 years

OTHER RECEIVABLES, PREPAYMENT_2

OTHER RECEIVABLES, PREPAYMENTS AND OTHER CURRENT ASSETS (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Other Receivables Prepayments And Other Current Assets
Other receivables, prepayments and other current assets consist of the following:	Other receivables, prepayments and other current assets consist of the following: June 30, December 31, Other receivables $ — $ — Deposits (1) 10,676 14,744 Prepayments (2) 6,264 22,589 Total other receivables and other assets Total $ 16,940 $ 37,333 (1) Deposits represented payments for rental and utilities. (2) Prepayments mainly consists of prepayment for insurance and IT related fees.	Other receivables, prepayments and other current assets consist of the following: Schedule of other receivables and other assets As of As of Deposits (1) $ 14,744 $ 15,371 Prepayments (2) 22,589 13,534 $ 37,333 $ 28,905 (1) Deposits represented payments for rental, utilities and deposit payment to product suppliers. (2) Prepayments mainly consists of prepayment for insurance and IT related fees.

LEASES (Tables)

LEASES (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Leases [Abstract]
Right-of-use assets consist of the following:	Right-of-use assets consist of the following: As of As of Office space $ 96,232 $ 81,897 Office equipment 6,666 7,038 102,898 88,935 Less: Accumulated amortization (9,414 ) (54,167 ) Balance at end of period/year $ 93,484 $ 34,768	Right-of-use assets consist of the following: Schedule of Right-of-use assets As of As of Office space $ 81,897 $ 92,343 Office equipment 7,038 7,821 88,935 100,164 Less: Accumulated amortization (54,167 ) (12,064) Balance at end of year $ 34,768 $ 88,100
Lease liabilities consist of the following:	Lease liabilities consist of the following: As of As of Lease payments Office space $ 94,951 $ 29,102 Office equipment 3,338 4,387 Total lease payments 98,289 33,489 Less: discount (4,421 ) (624 ) Lease obligation 93,868 32,865 Less: current obligations (17,682 ) (30,289 ) Lease obligation, net of current portion $ 76,186 $ 2,576	Lease liabilities consist of the following: Schedule of Lease liabilities 2022 2023 2024 2025 As of Lease payments Office space 29,102 — — — 29,102 Office equipment 1,727 1,727 697 236 4,387 Total lease payments 30,829 1,727 697 236 33,489 Less: discount (624 ) Lease obligation 32,865 Less: current obligations (30,289 ) Lease obligation, net of current portion 2,576

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Schedule of property, plant and equipment, net	Property and equipment, net consist of the following: Schedule of property, plant and equipment, net As of June 30, 2022 As of Office equipment $ 26,480 $ 27,954 Computer equipment 98,452 103,552 Furniture and fittings 7,541 7,961 Software and website 15,401 16,258 Property plant and equipment gross 147,874 155,725 Less: Accumulated depreciation (130,000 ) (131,677 ) Balance at end of period/year $ 17,874 $ 24,048	Property and equipment, net consist of the following: Schedule of property, plant and equipment, net As of As of Office equipment $ 27,954 $ 29,048 Computer equipment 103,552 107,603 Furniture and fittings 7,961 8,273 Software and website 16,258 16,894 Property plant and equipment gross 155,725 161,818 Less: Accumulated depreciation (131,677 ) (120,750 ) Balance at end of year $ 24,048 $ 41,068

ACCRUED EXPENSE AND OTHER PAY_2

ACCRUED EXPENSE AND OTHER PAYABLES (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Schedule of accruals and other payables	Accrued expense and other payables consist of the following: Schedule of accruals and other payables As of As of Provisions and accruals $ 57,506 $ 44,482 Others (1) 281,077 298,179 Balance at end of period/year $ 338,583 $ 342,661 (1) Other payables mainly consist of members allocated redemption points for commissions.	Accruals and other payables consist of the following: Schedule of accruals and other payables As of As of Provisions and accruals $ 44,482 $ 43,668 Others (1) 298,179 309,545 Balance at end of year $ 342,661 $ 353,213 (1) Other payables mainly consist of members allocated redemption points and commission payable.

INCOME TAX (Tables)

INCOME TAX (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation	Income taxes consisted of Malaysia income tax and U.S. income tax. Malaysia income tax rate is 24% (2020: 24%) and United States of America income tax rate is 21% (2020: 21%). A reconciliation of income taxes at statutory rates is as follows: Schedule of Effective Income Tax Rate Reconciliation For the year ended December 31, 2021 December 31, 2020 (Loss) / Income before income tax $ 24,804 $ 11,857 Statutory rate 21 % 21 % Expected income tax recovery $ 5,000 $ 2,000 Permanent difference ( 5,000 ) ( 12,000 ) Effect of change in tax rate — 183,000 Change in valuation allowance — ( 173,000 ) Income tax recovery $ — $ —
Deferred tax assets had not been recognized in respect of any potential tax benefit that may be derived from non-capital loss carry forward and property and equipment as it may not be probably that future taxable profits will be available against which these tax assets can be utilized. Schedule of Deferred Tax Assets	Deferred tax assets had not been recognized in respect of any potential tax benefit that may be derived from non-capital loss carry forward and property and equipment as it may not be probably that future taxable profits will be available against which these tax assets can be utilized. Schedule of Deferred Tax Assets For the year ended December 31, 2021 December 31, 2020 Non-capital loss carry-forwards $ 607,000 $ 645,000 Property and equipment 42,000 22,000 Deferred Tax Assets, Gross 649,000 667,000 Unrecognized deferred tax assets ( 649,000 ) ( 667,000 ) Current tax expenses $ — $ —

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Related Party Transactions [Abstract]
Schedule of related party balances and transactions	Schedule of related party balances and transactions As of As of Amount due from related parties Asia Food People Sdn Bhd (1) $ 3,078 $ 3,252 G2lux Sdn Bhd (2) 44,747 37,099 Ho Wah Genting Berhad (3) 4,168 5,030 Snatch Asia Sdn Bhd (4) 4,765 4,424 Total Amount due from related parties $ 56,758 $ 49,805 Amount due to related parties Ho Wah Genting Group Sdn Bhd (5) $ 860,995 $ 626,308 Dato’ Lim Hui Boon (6) 68,066 71,857 Ho Wah Genting Holding Sdn Bhd (7) 56,721 59,880 Grande Legacy Inc. (8) 3,208,909 3,506,976 HWGG Capital P.L.C. (9) 60,000 2,012 Total Amount due to related parties $ 4,254,691 $ 4,267,033 The related party balances are unsecured, interest-free and repayable on demand. (1) The Chief Executive Officer, Chief Financial Officer Chairman and a director of the Company, Leong Yee Ming, is also a director of Asia Food People Sdn Bhd (“AFP”). The amount due from AFP as at June 30, 2022 and December 31, 2021, were advances made to AFP. (2) The Chief Executive Officer, Chief Financial Officer, Chairman and a director of the Company, Leong Yee Ming, is also a director of G2lux Sdn Bhd (“G2lux”). The amount due from G2lux as at June 30, 2022 and December 31, 2021, were advances made to G2lux. (3) The President of the Company, Dato’ Lim Hui Boon, is also the Group President of Ho Wah Genting Berhad (“HWGB”), a company listed in Bursa Malaysia Main Market. (4) The Chief Executive Officer, Chief Financial Officer and a director of the Company, Leong Yee Ming, is also a director of Snatch Asia Sdn Bhd (“SASB”). The amount due from SASB as at June 30, 2022 and December 31, 2021, were advances made to SASB. (5) The President of the Company, Dato’ Lim Hui Boon, is also the Group President of Ho Wah Genting Group Sdn Berhad (“HWGGSB”). (6) The amount due to the President of the Company, Dato’ Lim Hui Boon, as June 30, 2022 and December 31, 2021, were advances made to the Company. (7) A former director of the Company, Lim Wee Kiat, who is also a son of the President of the Company, is also a director of Ho Wah Genting Holding Sdn Bhd. On February 1, 2022, VitaxelSB, the Company’s subsidiary, entered into a three-year lease arrangement with Ho Wah Genting Holding Sdn Bhd (the “Lease”), pursuant to which the Company is leasing this space for its corporate office. They monthly rent of $3,220 commenced on May 1, 2022. The Lease may be terminated by any party by a three-month advanced written notice. (8) The Chief Executive Officer, Chief Financial Officer, Chairman and a director of the Company, Leong Yee Ming, is also a director of Grande Legacy Inc. (“GL”). The Company recognized management fee income of $ 50,000 240,000 (9) Lim Chun Hoo, a son of the President, Dato’ Lim Hui Boon, is a shareholder and former director of HWGG Capital P.L.C. (10) Payments in form of fees have been made to the following officers of the Company: June 30, June 30, Lim Wee Kiat $ 25,287 $ 26,357 Leong Yee Ming 19,902 20,500 $ 45,189 $ 46,857	Schedule of related party balances and transactions As of As of Amount due from related parties Asia Food People Sdn Bhd (1) $ 3,252 $ 3,074 G2lux Sdn Bhd (2) 37,099 21,606 Ho Wah Genting Berhad (3) 5,030 5,226 Snatch Asia Sdn Bhd (4) 4,424 4,426 Total Amount due from related parties $ 49,805 $ 34,332 Amount of due to related parties Ho Wah Genting Group Sdn Bhd (5) 626,308 83,339 Dato’ Lim Hui Boon (6) 71,857 49,778 Ho Wah Genting Holding Sdn Bhd (7) 59,880 62,223 Grande Legacy Inc. (8) 3,506,976 4,206,469 Grandelife Inc (9) 2,012 — Total Amount due to related parties $ 4,267,033 $ 4,401,809 The related party balances are unsecured, interest-free and repayable on demand (1) A director of the Company, Leong Yee Ming, is also a director of Asia Food People Sdn Bhd (“AFP”). The amount due from AFP as at December 31, 2021 were advances made to AFP. (2) A director of the Company, Leong Yee Ming, is also a director of G2lux Sdn Bhd (“G2lux”). The amount due from G2lux as at December 31, 2021 were advances made to G2lux. (3) The President of the Company, Dato’ Lim Hui Boon, is also the Group President of Ho Wah Genting Berhad (“HWGB”), a company listed in Bursa Malaysia Main Market. (4) A director of the Company, Leong Yee Ming, is also a director of Snatch Asia Sdn Bhd (“SASB”). The amount due from SASB as at December 31, 2020 were advances made to SASB. (5) The President of the Company, Dato’ Lim Hui Boon, is also the Group President of Ho Wah Genting Group Sdn Berhad (“HWGGSB”). (6) The amount due to the President of the Company, Dato’ Lim Hui Boon, as at December 31, 2021 were advances made to the Company. (7) A former director of the Company, Lim Wee Kiat, is also a director of Ho Wah Genting Holding Sdn Bhd. (8) A director of the Company, Leong Yee Ming, is also a director of Grande Legacy Inc. (“GL”). The Company recognized management fee income of $ 440,000 480,000 The Company also recognized royalty income of $ nil 296 The Company billed GL for sales of $ 2,761 17,490 (9) A director of the Company, Leong Yee Ming, is also a director of Grandelife Inc (“GR”). The amount due from GR as at December 31, 2021 were advances made by GR to the Company. (10) Total payment made in the form of compensation, which includes salary, bonus, stock awards and all other compensation have been made to the following officers of the Company: December 31, December 31, Lim Wee Kiat $ 52,125 $ 46,397 Leong Yee Ming 44,886 43,819 $ 97,011 $ 90,216

PRO FORMA ADJUSTMENTS AND ASS_2

PRO FORMA ADJUSTMENTS AND ASSUMPTIONS (Details Narrative)	12 Months Ended
	Dec. 31, 2021 shares
Business Combination and Asset Acquisition [Abstract]
Common stock issued	91,666,667

The following table illustrates

The following table illustrates the calculation of pro forma earnings per share: (Details) - Pro Forma [Member] - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Pro forma net loss	$ (158,725)	$ (165,957)
Weighted average shares outstanding:	97,075,977	97,075,977
Net Loss per share - basic and diluted	$ 0	$ 0

ORGANIZATION AND BUSINESS (Deta

ORGANIZATION AND BUSINESS (Details Narrative)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Vitaxel Sdn Bhd [Member]
State of incorporation	Malaysia	Malaysia
State of incorporation	Aug. 10, 2012	Aug. 10, 2012
Vitaxel Online Mall S D N B H D [Member]
State of incorporation	Malaysia	Malaysia
State of incorporation	Sep. 22, 2015	Sep. 22, 2015

Schedule of property, plant and

Schedule of property, plant and equipment estimated useful lives (Details)	12 Months Ended
	Dec. 31, 2021
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	P5Y
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	P5Y
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	P5Y
Electrical And Fitting [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	P5Y
Software and Software Development Costs [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	P5Y

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Inventories written down	$ 2,393	$ 16,922
Deferred revenue accrued	$ 0	$ 0
Statutory US federal corporate income tax rate	35%	21%
Interest and penalties	$ 0	$ 0

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net Income / (Loss)	$ (32,796)	$ 7,338	$ (156,148)	$ 3,268	$ (22,758)	$ 11,857
Negative working capital	4,646,305		4,646,305		4,642,205
Accumulated deficit	(9,754,967)		(9,754,967)		(9,598,819)	(9,576,061)
Net income (loss)	$ 32,796	$ (7,338)	$ 156,148	$ (3,268)	$ 22,758	$ (11,857)

Schedule of other receivables a

Schedule of other receivables and other assets (Details) - USD ($)	Jun. 30, 2022		Dec. 31, 2021		Dec. 31, 2020
Other Receivables Prepayments And Other Current Assets
Deposits	$ 10,676	[1]	$ 14,744	[1],[2]	$ 15,371	[2]
Prepayments	6,264	[3]	22,589	[4]	13,534	[4]
	$ 16,940		$ 37,333		$ 28,905
[1]Deposits represented payments for rental and utilities.[2]Deposits represented payments for rental, utilities and deposit payment to product suppliers.[3]Prepayments mainly consists of prepayment for insurance and IT related fees.[4]Prepayments mainly consists of prepayment for insurance and IT related fees.

Schedule of Right-of-use assets

Schedule of Right-of-use assets (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Operating lease right of use asset gross	$ 102,898	$ 88,935	$ 100,164
Opreating lease accumulated amortization.	(9,414)	(54,167)	(12,064)
Right-of-use assets	93,484	34,768	88,100
Office Space [Member]
Operating lease right of use asset gross	96,232	81,897	92,343
Office Equipment [Member]
Operating lease right of use asset gross	$ 6,666	$ 7,038	$ 7,821

LEASES (Details Narrative)

LEASES (Details Narrative)	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Borrowing rate	3.50%		3.50%
Office Space [Member] | Minimum [Member]
Operating lease term		2 years	2 years
Office Space [Member] | Maximum [Member]
Operating lease term	5 years		5 years

Schedule of property, plant a_2

Schedule of property, plant and equipment, net (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Property plant and equipment gross	$ 147,874	$ 155,725	$ 161,818
Less: Accumulated depreciation	(130,000)	(131,677)	(120,750)
Balance at end of period/year	17,874	24,048	41,068
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment gross	26,480	27,954	29,048
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment gross	98,452	103,552	107,603
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment gross	7,541	7,961	8,273
Software and Software Development Costs [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment gross	$ 15,401	$ 16,258	$ 16,894

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Depreciation expenses	$ 2,570	$ 4,057	$ 5,437	$ 8,490	$ 15,590	$ 25,664

Schedule of accruals and other

Schedule of accruals and other payables (Details) - USD ($)	Jun. 30, 2022		Dec. 31, 2021		Dec. 31, 2020
Payables and Accruals [Abstract]
Provisions and accruals	$ 57,506		$ 44,482		$ 43,668
Others	281,077	[1]	298,179	[1],[2]	309,545	[2]
Balance at end of period/year	$ 338,583		$ 342,661		$ 353,213
[1]Other payables mainly consist of members allocated redemption points for commissions.[2]Other payables mainly consist of members allocated redemption points and commission payable.

Schedule of Effective Income Ta

Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
(Loss) / Income before income tax	$ 24,804	$ 11,857
Statutory rate	21%	21%
Expected income tax recovery	$ 5,000	$ 2,000
Permanent difference	5,000	12,000
Effect of change in tax rate		183,000
Change in valuation allowance		173,000
Income tax recovery

Deferred tax assets had not bee

Deferred tax assets had not been recognized in respect of any potential tax benefit that may be derived from non-capital loss carry forward and property and equipment as it may not be probably that future taxable profits will be available against which th (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Non-capital loss carry-forwards	$ 607,000	$ 645,000
Property and equipment	42,000	22,000
Deferred Tax Assets, Gross	649,000	667,000
Unrecognized deferred tax assets	$ 649,000	$ 667,000

Schedule of related party balan

Schedule of related party balances and transactions (Details) - USD ($)		Jun. 30, 2022		Dec. 31, 2021		Jun. 30, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Amount of due from related parties		$ 56,758		$ 49,805			$ 34,332
Amount due to related parties		4,254,691		4,267,033			4,401,809
Amount due from director		45,189		97,011		$ 46,857	90,216
Asia Food People Sdn Bhd [Member]
Related Party Transaction [Line Items]
Amount of due from related parties		3,078	[1]	3,252	[1],[2]		3,074	[2]
G 2lux Sdn Bhd [Member]
Related Party Transaction [Line Items]
Amount of due from related parties		44,747	[3]	37,099	[3],[4]		21,606	[4]
Ho Wah Genting Berhad [Member]
Related Party Transaction [Line Items]
Amount of due from related parties		4,168	[5]	5,030	[6]		5,226	[6]
Snatch Asia Sdn Bhd [Member]
Related Party Transaction [Line Items]
Amount of due from related parties		4,765	[7]	4,424	[7],[8]		4,426	[8]
Ho Wah Genting Group Sdn Bhd [Member]
Related Party Transaction [Line Items]
Amount due to related parties		860,995	[9]	626,308	[10]		83,339	[10]
Dato Lim Hui Boon [Member]
Related Party Transaction [Line Items]
Amount due to related parties		68,066	[11]	71,857	[11],[12]		49,778	[12]
Ho Wah Genting Holding Sdn Bhd [Member]
Related Party Transaction [Line Items]
Amount due to related parties		56,721	[13]	59,880	[13],[14]		62,223	[14]
Grande Legacy Inc [Member]
Related Party Transaction [Line Items]
Amount due to related parties		3,208,909	[15]	3,506,976	[15],[16]		4,206,469	[16]
Grandelife Inc [Member]
Related Party Transaction [Line Items]
Amount due to related parties	[17]	60,000		2,012
Immediate Family Member Of Management Or Principal Owner One [Member]
Related Party Transaction [Line Items]
Amount due from director		25,287		52,125		26,357	46,397
Immediate Family Member Of Management Or Principal Owner Two [Member]
Related Party Transaction [Line Items]
Amount due from director		$ 19,902		$ 44,886		$ 20,500	$ 43,819
[1]The Chief Executive Officer, Chief Financial Officer Chairman and a director of the Company, Leong Yee Ming, is also a director of Asia Food People Sdn Bhd (“AFP”). The amount due from AFP as at June 30, 2022 and December 31, 2021, were advances made to AFP.[2]A director of the Company, Leong Yee Ming, is also a director of Asia Food People Sdn Bhd (“AFP”). The amount due from AFP as at December 31, 2021 were advances made to AFP.[3]The Chief Executive Officer, Chief Financial Officer, Chairman and a director of the Company, Leong Yee Ming, is also a director of G2lux Sdn Bhd (“G2lux”). The amount due from G2lux as at June 30, 2022 and December 31, 2021, were advances made to G2lux.[4]A director of the Company, Leong Yee Ming, is also a director of G2lux Sdn Bhd (“G2lux”). The amount due from G2lux as at December 31, 2021 were advances made to G2lux.[5]The President of the Company, Dato’ Lim Hui Boon, is also the Group President of Ho Wah Genting Berhad (“HWGB”), a company listed in Bursa Malaysia Main Market.[6]The President of the Company, Dato’ Lim Hui Boon, is also the Group President of Ho Wah Genting Berhad (“HWGB”), a company listed in Bursa Malaysia Main Market.[7]The Chief Executive Officer, Chief Financial Officer and a director of the Company, Leong Yee Ming, is also a director of Snatch Asia Sdn Bhd (“SASB”). The amount due from SASB as at June 30, 2022 and December 31, 2021, were advances made to SASB.[8]A director of the Company, Leong Yee Ming, is also a director of Snatch Asia Sdn Bhd (“SASB”). The amount due from SASB as at December 31, 2020 were advances made to SASB.[9]The President of the Company, Dato’ Lim Hui Boon, is also the Group President of Ho Wah Genting Group Sdn Berhad (“HWGGSB”).[10]The President of the Company, Dato’ Lim Hui Boon, is also the Group President of Ho Wah Genting Group Sdn Berhad (“HWGGSB”).[11]The amount due to the President of the Company, Dato’ Lim Hui Boon, as June 30, 2022 and December 31, 2021, were advances made to the Company.[12]The amount due to the President of the Company, Dato’ Lim Hui Boon, as at December 31, 2021 were advances made to the Company.[13]A former director of the Company, Lim Wee Kiat, who is also a son of the President of the Company, is also a director of Ho Wah Genting Holding Sdn Bhd.[14]A former director of the Company, Lim Wee Kiat, is also a director of Ho Wah Genting Holding Sdn Bhd.[15]The Chief Executive Officer, Chief Financial Officer, Chairman and a director of the Company, Leong Yee Ming, is also a director of Grande Legacy Inc. (“GL”).[16]A director of the Company, Leong Yee Ming, is also a director of Grande Legacy Inc. (“GL”).[17]Lim Chun Hoo, a son of the President, Dato’ Lim Hui Boon, is a shareholder and former director of HWGG Capital P.L.C.

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Description of debt		interest-free and repayable on demand
Grande Legacy Inc [Member]
Related Party Transaction [Line Items]
Management fee income		$ 440,000
Insurance Commissions and Fees	$ 50,000	240,000	$ 480,000
Royalty income		0	296
Product sales		$ 2,761	$ 17,490

SHAREHOLDERS_ EQUITY (Details N

SHAREHOLDERS’ EQUITY (Details Narrative) - shares	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, authorized	25,000,000	25,000,000	1,000,000
Preferred stock, outstanding	0	0	0
Common Stock, Shares Authorized	400,000,000	400,000,000	70,000,000
Common stock, outstanding	5,409,310	5,409,310	54,087,903
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common Stock, Shares Authorized		70,000,000
Common stock, outstanding		54,087,903

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Aug. 09, 2022	Jul. 21, 2022	Jun. 30, 2022	Mar. 02, 2022	Dec. 31, 2021	Dec. 31, 2020
Subsequent Event [Line Items]
Common stock, par value (in dollars per share)			$ 0.0001		$ 0.0001	$ 0.0001
Authorized capital				71,000,000
Common Stock, Shares Authorized			400,000,000		400,000,000	70,000,000
Preferred Stock, Shares Authorized			25,000,000		25,000,000	1,000,000
Preferred Stock, Par or Stated Value Per Share			$ 0.0001		$ 0.0001	$ 0.0001
Common stock issued			5,409,310		5,409,310	54,087,903
Subsequent Event [Member]
Subsequent Event [Line Items]
Common Stock, Shares Authorized				400,000,000
Preferred Stock, Shares Authorized				25,000,000
Number of exchange shares	$ 61,000,000	$ 55,000,000
Subsequent Event [Member] | Share Exchange Agreement [Member]
Subsequent Event [Line Items]
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock issued	101,666,667	91,666,667
Common Stock [Member]
Subsequent Event [Line Items]
Common Stock, Shares Authorized					70,000,000
Preferred Stock [Member]
Subsequent Event [Line Items]
Preferred Stock, Shares Authorized					1,000,000

Other receivables, prepayment_3

Other receivables, prepayments and other current assets consist of the following: (Details) - USD ($)	Jun. 30, 2022		Dec. 31, 2021		Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Other receivables
Deposits	10,676	[1]	14,744	[1],[2]	$ 15,371	[2]
Prepayments	6,264	[3]	22,589	[4]	$ 13,534	[4]
Total	$ 16,940		$ 37,333
[1]Deposits represented payments for rental and utilities.[2]Deposits represented payments for rental, utilities and deposit payment to product suppliers.[3]Prepayments mainly consists of prepayment for insurance and IT related fees.[4]Prepayments mainly consists of prepayment for insurance and IT related fees.

Right-of-use assets consist of

Right-of-use assets consist of the following: (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Operating lease right of use asset gross	$ 102,898	$ 88,935	$ 100,164
Operating lease right of use asset gross	(9,414)	(54,167)	(12,064)
Right-of-use assets	93,484	34,768	88,100
Office Space [Member]
Operating lease right of use asset gross	96,232	81,897	92,343
Office Equipment [Member]
Operating lease right of use asset gross	$ 6,666	$ 7,038	$ 7,821

Lease liabilities consist of th

Lease liabilities consist of the following: (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Total lease payments	$ 98,289	$ 33,489
Less: discount	(4,421)	(624)
Lease obligation	93,868	32,865
Less: current obligations	(17,682)	(30,289)	$ (47,974)
Lease obligation, net of current portion	76,186	2,576	$ 40,260
Office Space [Member]
Office equipment	94,951	29,102
Office Equipment [Member]
Office equipment	$ 3,338	$ 4,387