| Summary of Significant Accounting Policies (Policies) | 9 Months Ended |
| Sep. 30, 2020 |
| Accounting Policies [Abstract] | |
| Basis of Presentation | Basis of presentation The accompanying condensed consolidated financial
statements are prepared in accordance with generally accepted accounting principles in the United States of America (“US
GAAP”). |
| Basis of Consolidation | Basis of consolidation The condensed consolidated financial statements
include the accounts of the Company and its subsidiaries in which the Company is the primary beneficiary. All inter-company accounts
and transactions have been eliminated upon consolidation. |
| Use of Estimates | Use of estimates In preparing these
consolidated financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities
in the balance sheets, and revenues and expenses during the periods reported. Actual results may differ from these estimates. |
| Revenue Recognition | Revenue recognition In accordance with Financial Accounting Standards
Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 605, “Revenue Recognition” Revenue from supplies of beauty products is
recognized when title and risk of loss are transferred and there are no continuing obligations to the customer. Title and the risks
and rewards of ownership transfer to and accepted by the customer when the products are collected by the customer at the Company’s
office. Revenue is recorded net of sales discounts, returns, allowances, and other adjustments that are based upon management’s
best estimates and historical experience and are provided for in the same period as the related revenues are recorded. Based on
limited operating history, management estimates that there was no sales return for the period reported. The Company mainly derives its revenue from
the sale of healthy food products. Generally, the Company recognizes revenue when products are sold and accepted by the customers
and there are no continuing obligations to the customer. |
| Cost of Revenue | Cost of revenue Cost of revenue includes the purchase cost
of retail goods for re-sale to customers and packing materials (such as boxes). It excludes purchasing and receiving costs, inspection
costs, warehousing costs, internal transfer costs and other costs of distribution network in cost of revenues. |
| Shipping and Handling Fees | Shipping and handling fees Shipping and handling fees, if billed to customers,
are included in revenue. Shipping and handling fees associated with inbound and outbound freight are expensed as incurred and
included in selling and distribution expenses. Shipping and handling fees are expensed as incurred for the nine months ended September
30, 2020 were $3,841, while for the nine months ended September 30, 2019 were $12,917. |
| Selling and Distribution Expenses | Selling and distribution expenses Selling and distribution expenses are primarily
comprised of travelling and accommodation, transportation fees such as petrol, toll and parking and shipping and handling fees. |
| Cash and Cash Equivalents | Cash and cash equivalents The Company consider all highly liquid instruments
with a maturity of three months or less at the time of issuance to be cash equivalent. |
| Inventories | Inventories Inventories consisting of products available
for sell, are stated at the lower of cost or market value. Cost of inventory is determined using the first-in, first-out (FIFO)
method. Inventory reserve is recorded to write down the cost of inventory to the estimated market value due to slow-moving merchandise
and damaged goods, which is dependent upon factors such as historical and forecasted consumer demand, and promotional environment.
The Company takes ownership, risks and rewards of the products purchased. Write downs are recorded in cost of revenues in the
Condensed Consolidated Statements of Operations and Comprehensive Income. |
| Property and Equipment | Property and equipment Property and equipment
are stated at cost less accumulated depreciation and impairment. Depreciation of plant, equipment and software are calculated on
the straight-line method over their estimated useful lives or lease terms generally as follows:
Classification Estimated useful lives
Computer and software 5 years
Furniture and fittings 5 years
Office equipment 10 years
Motor vehicle 5 years |
| Intangible Assets | Intangible assets Intangible assets
are stated at cost less accumulated amortization. Intangible assets represented the registration costs of trademarks in Hong Kong,
China, and Malaysia, which are amortized on a straight-line basis over a useful life of five years. The Company follows
ASC Topic 350 in accounting for intangible assets, which requires impairment losses to be recorded when indicators of impairment
are present and the undiscounted cash flows estimated to be generated by the assets are less than the assets’ carrying amounts.
There was no impairment losses recorded on intangible assets for the nine months ended September 30, 2020. |
| Leases | Leases The company determines if an arrangement is
a lease at inception. Operating leases are included in operating in operating lease right-of-use (“ROU”) as assets,
operating lease non-current liabilities, and operating lease current liabilities in our consolidated balance sheet. Finance leases
are property and equipment, other current liabilities, and other non-current liabilities in the consolidated balance sheet. ROU assets represent the right to use an asset
for the lease term and lease liability represent the obligation to make lease payment arising from the lease. Operating lease ROU
assets and liabilities are recognized at the commencement date based on the present value of lease payments over lease term. As
most of the leases doesn’t provide an implicit rate. The company generally use the incremental borrowing rate on the estimated
rate of interest for collateralized borrowing over a similar term of the lease payments at commencement date. The operating ROU
asset also includes any lease payments made and exclude lease incentives. Lease expense for lease payment is recognized on a straight
-line basis over lease term. The Company adopted Public Bank Berhad’s base rate lending rate as a reference for discount
rate. Leases that transfer substantially all the
rewards and risks of ownership to the lessee, other than legal title, are accounted for as finance leases. Substantially all of
the risks or benefits of ownership are deemed to have been transferred if any one of the four criteria is met: (i) transfer of
ownership to the lessee at the end of the lease term, (ii) the lease containing a bargain purchase option, (iii) the lease term
exceeding 75% of the estimated economic life of the leased asset, (iv) the present value of the minimum lease payments exceeding
90% of the fair value. At the inception of a finance lease, the Company as the lessee records an asset and an obligation at an
amount equal to the present value of the minimum lease payments. The leased asset is amortized over the shorter of the lease term
or its estimated useful life if title does not transfer to the Company, while the leased asset is depreciated in accordance with
the Company’s depreciation policy if the title is to eventually transfer to the Company. The periodic rent payments made
during the lease term are allocated between a reduction in the obligation and interest element using the effective interest method
in accordance with the provisions of ASC Topic 835-30, “Imputation of Interest”. |
| Income Taxes | Income taxes Income taxes are determined in accordance with
the provisions of ASC Topic 740, “ Income Taxes ASC 740 prescribes a comprehensive model for
how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected
to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more
likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently
be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement
with the tax authority assuming full knowledge of the position and relevant facts. The Company conducts major businesses in Malaysia
and Hong Kong, and is expanding to China. The Company is subject to tax in these jurisdictions. As a result of its business activities,
the Company will file tax returns that are subject to examination by the foreign tax authority. |
| Net Income/(Loss) Per Share | Net income/(loss) per share The Company calculates net income/(loss) per
share in accordance with ASC Topic 260, “Earnings per Share.” |
| Foreign Currencies Translation | Foreign currencies translation Transactions denominated in currencies other
than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction.
Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional
currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the
Condensed Consolidated Statements of Operations and Comprehensive Income. The reporting currency of the Company is United
States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. In addition, the Company’s
subsidiaries and VIEs in Malaysia, Hong Kong, China and Thailand maintains their books and record in their local currency, Ringgits
Malaysia (“RM”), Hong Kong Dollars (“HK$”), Chinese Renminbi (“RMB”) and Thai Baht (“THB”)
respectively, which is functional currency as being the primary currency of the economic environment in which the entity operates. In general, for consolidation purposes, assets
and liabilities of its subsidiaries whose functional currency is not US$ are translated into US$, in accordance with ASC Topic
830-30, “ Translation of Financial Statement” Translation of amounts from RM into US$1, HK$
into US$1, RMB into US$1 and THB into US$1 has been made at the following exchange rates for the respective periods:
As of and for the nine months ended
2020 2019
Period-end RM : US$1 exchange rate 4.16 4.18
Period-average RM : US$1 exchange rate 4.22 4.13
Period-end HK$ : US$1 exchange rate 7.75 7.84
Period-average HK$ : US$1 exchange rate 7.76 7.84
Period-end RMB : US$1 exchange rate 6.79 7.11
Period-average RMB : US$1 exchange rate 6.99 6.86
Period-end THB : US$1 exchange rate 31.58 30.55
Period-average THB : US$1 exchange rate 31.62 31.31 |
| Related Parties | Related parties Parties, which can
be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control
the other party or exercise significant influence over the other party in making financial and operating decisions. Companies
are also considered to be related if they are subject to common control or common significant influence. |
| Fair Value of Financial Instruments | Fair value of financial instruments: The carrying value
of the Company’s financial instruments: cash and cash equivalents, trade receivables, deposits, trade payable, other payables,
and accounts payable approximate at their fair values because of the short-term nature of these financial instruments. The Company also follows the guidance of the
ASC Topic 820-10, “ Fair Value Measurements and Disclosures Level 1 Level 2 Level 3 |
| Segment Reporting | Segment reporting ASC Topic 280, “ Segment Reporting |
| Recent Accounting Pronouncements | Recent accounting pronouncements The Company has reviewed all recently issued,
but not yet effective, accounting pronouncements and do not believe the future adoption of any such pronouncements may be expected
to cause a material impact on its financial condition or the results of its operations. |
