Fellazo (FLLZ) 10-K 29 Nov 18 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Aug. 31, 2018	Nov. 29, 2018	Feb. 28, 2018
Document And Entity Information
Entity Registrant Name	Fellazo Corp
Entity Central Index Key	1,659,207
Document Type	10-K
Document Period End Date	Aug. 31, 2018
Amendment Flag	false
Current Fiscal Year End Date	--08-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filer	No
Entity's Reporting Status Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding		75,000,000
Emerging Growth Company	false
Entity Small Business	true
Entity Shell Company	false
Trading Symbol	FLLZ
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,018

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Aug. 31, 2018	Aug. 31, 2017
Current Assets
Cash	$ 631
Other Receivable		70,115
Prepaid Expense		10,000
Total Current Assets	631	80,115
Total Assets	631	80,115
Current Liabilities
Accrued expenses		46,215
Other creditor	540,766	322,034
Loans from director		13,785
Total Current Liabilities	540,766	382,034
Total Liabilities	540,766	382,034
Stockholders' Deficit
Fellazo Corp common stock, par value $0.001; 75,000,000 shares issued and outstanding as of August 31, 2018 and August 31, 2017	75,000	75,000
Additional Paid In Capital	36,116	36,116
Accumulated Deficit	(651,251)	(413,035)
Total Stockholders' Deficit	(540,135)	(301,919)
Total Liabilities and Stockholders' Deficit	$ 631	$ 80,115

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Aug. 31, 2018	Aug. 31, 2017
Stockholders' Deficit
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares issued	75,000,000	75,000,000
Common stock, shares outstanding	75,000,000	75,000,000

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017
Income Statement [Abstract]
REVENUES
Cost of Goods Sold
Gross Profit
OPERATING EXPENSES:
General and Administrative Expenses	238,216	376,201
TOTAL OPERATING EXPENSES	(238,216)	(376,201)
NET PROFIT/(LOSS) BEFORE PROVISION FOR INCOME TAX	(238,216)	(376,201)
NET PROFIT/(LOSS)	$ (238,216)	$ (376,201)
NET LOSS PER SHARE: BASIC AND DILUTED	$ 0	$ (0.02)
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC & DILUTED	75,000,000	16,249,794

STATEMENT OF CHANGES IN STOCKHO

STATEMENT OF CHANGES IN STOCKHOLDERS’ DEFICIT - USD ($)	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Beginning Balances, Amount at Aug. 31, 2016	$ 4,885	$ 16,965	$ (36,834)	$ (14,984)
Beginning Balances, Shares at Aug. 31, 2016	4,885,000
Settlement of Assets & Liabilities by previous Director (Exhibit 99.1) - loan due to the previous Director is deemed a capital contribution		19,151		19,151
Private Placement shares issued for cash at $0.001 per share on July 04, 2018, Amount	$ 70,115			70,115
Private Placement shares issued for cash at $0.001 per share on July 04, 2018, Shares	70,115,000
Net Loss for year ended			(376,201)	(376,201)
Ending Balances, Amount at Aug. 31, 2017	$ 75,000	36,116	(413,035)	(301,919)
Ending Balances, Shares at Aug. 31, 2017	75,000,000
Net Loss for year ended			(238,216)	(238,216)
Ending Balances, Amount at Aug. 31, 2018	$ 75,000	$ 36,116	$ (651,251)	$ (540,135)
Ending Balances, Shares at Aug. 31, 2018	75,000,000

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017
CASH FLOWS FROM OPERATING ACTIVITIES
Net Loss	$ (238,216)	$ (376,201)
Changes in operating assets and liabilities:
Prepaid expense	10,000	(833)
Accrued expenses	(46,215)	41,215
Other Creditors	204,947	335,819
CASH FLOWS USED IN OPERATING ACTIVITIES	(69,484)
CASH FLOWS FROM FINANCING ACTIVITIES
Repayment of loan from director		(76)
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES		(76)
INCREASE/(DECREASE) IN CASH	(69,484)	(76)
Cash, beginning of period	70,115	76
Cash, end of period	631	70,115
Income tax payment
Interest expense
NON-CASH INVESTING AND FINANCING ACTIVITIES
(a) Disposal of inventory		704
(b) Prepaid expense forgone		1,300
(c) Disposal loss of equipment		6,973
(d) Waiver of loan from director		(28,128)
TOTAL CAPITAL CONTRIBUTION		(19,151)
Expenses paid by director on behalf of the Company		13,785
Loan to director repaid on behalf by management agent	$ 13,785

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	12 Months Ended
	Aug. 31, 2018
Notes to Financial Statements
NOTE 1 - ORGANIZATION AND BASIS OF PRESENTATION	Organization and Business Description Fellazo Corp. (“the Company”, “we”, “us” or “our”) was incorporated in the State of Nevada on May 28, 2014. During the year ending August 31, 2018 the Company had commenced its transformation process into an IT based company specialized in Mobile Application Developments with worldwide clientele and a portfolio investment company in primary industries such as healthcare, energy, development and capital market. Our office is located at 8 th

SETTLEMENT OF ASSETS AND LIABIL

SETTLEMENT OF ASSETS AND LIABILITIES	12 Months Ended
	Aug. 31, 2018
Notes to Financial Statements
NOTE 2 - SETTLEMENT OF ASSETS AND LIABILITIES	On September 9, 2016, as a result of a private transaction, the control block of voting stock of the Company, represented by 3,000,000 shares of common stock (the “Shares”), has been transferred from Galina Hripenco to Wong Kong-Yew, and a change of control of the Company occurred. Upon the change of control of the Company, which occurred on September 9, 2016, the existing director and officer resigned immediately. Accordingly, Galina Hripenco, serving as the sole director and as the only officer, ceased to be the Company’s President and Principal Accounting Officer. At the effective date of the transfer, Wong Kong-Yew consented to act as the new President, CEO, CFO, Treasurer, Secretary and Chairman of the Board of Directors of the Company, Yap Kit Chuan consented to act as the new Director of the Company, and Huang Minxi consented to act as the new Director of the Company. As a result of the “Assignment Of Rights And Assumption of Liabilities Agreement” entered into by the Company with the previous sole-director of the Company, Ms. Galina Hripcenco where all rights and obligations in the Assets and Liabilities of the Company is transferred to Ms. Hripcenco for a consideration that Ms. Hripcenco shall retire all shares of the Company to the treasury of the Company. All existing equipment ($6,973), cash ($76), balance of inventory ($704) and pre-paid expenses ($1,300) were given to Ms. Galina Hripcenco for a total amount of $9,053. The director loan due to Ms. Galina Hripcenco totaling $28,204 was also waived. As a result of the transaction, the net amount of $19,151 was deemed to have been given as a capital contribution.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Aug. 31, 2018
Notes to Financial Statements
NOTE 3 - GOING CONCERN	The Company’s financial statements have been prepared on a going concern basis, which contemplates the realization of assets and settlement of liabilities and commitments in the normal course of business. As at August 31, 2018, the Company has a working capital deficit of $540,135 and has not yet established a stabilized source of revenue sufficient to cover operating cost for the foreseeable future. These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern. In 2019, the Company is planning to commence it operations with heavy emphasis into healthcare - primarily bird-nest based health supplement and bird-nest related health produces which include manufacturing and retail (retail chain and online). With our expertise in online applications platform, we would be developing an online network platform to market and sell our products and also a system to source and purchase raw materials we required. Prime market for our produces at this stage would be East and South East Asia with focus into China’s upcoming consumer market. We will also be sourcing funds from potential investors to finance purchases of raw materials needed to support our operations and surplus for potential buyers. We believe this is significant growth potential to the Company which would generate more than sufficient revenue and liquidity to sustain the Company for the next twelve months and a significant future growth.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Aug. 31, 2018
Notes to Financial Statements
NOTE 4 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Basis of Presentation The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company’s year-end is as at August 31st. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. Revenue Recognition The Company will recognize revenue in accordance with ASC topic 606 “Revenue Recognition”. The Company recognizes revenue when there is persuasive evidence of an arrangement, prices are fixed or determinable, products are fully delivered and collection is reasonably assured. Fair Value Of Financial Instruments AS topic 820 “Fair Value Measurements and Disclosures” establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. These tiers include: Level 1: defined as observable inputs such as quoted prices in active markets; Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The carrying value of cash and the Company’s loan from shareholder approximates its fair value due to their short-term maturity. Income Taxes We use the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, “Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using 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 the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized. ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. We have no material uncertain tax positions for any of the reporting periods presented. Basic Income (Loss) Per Share The Company computes income (loss) per share in accordance with FASB ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. Recent Accounting Pronouncements The Company has reviewed the recent updates for ASC 606 and 842 pronouncements. The Company is adopting these updates and does not believe that it may cause a material impact on its financial condition or the results of its operations.

STOCKHOLDERS EQUITY

STOCKHOLDERS EQUITY	12 Months Ended
	Aug. 31, 2018
Notes to Financial Statements
NOTE 5 - STOCKHOLDERS EQUITY	On July 4, 2017, a private placement exercise was completed with issuance of the balance of shares (70,115,000 shares) within our authorized capital to our existing directors for total cash consideration of $70,115. The cash was held in escrow as of August 31, 2017. On the 7th and 17th of August 2017, the Company had filed Schedule Pre-14C and Def-14c for an increase in our authorized capital from 75,000,000 shares to 1,000,000,000 (one billion) shares of common stock at par value of $0.001 per share following a written consent of majority shareholders on the matter on August 1, 2017. Following the above, on September 19, 2017 amendments to the Company’s Articles of Incorporation had been filed with the Nevada Secretary of State thus increasing the Company’s authorized capital from 75,000,000 shares to 1,000,000,000 (one billion) shares of common stock at par value of $0.001 per share. On May 25, 2018, our new President & CEO Mr. Yap Kit Chuan entered into a Share Purchase Agreement with ex-director Prof. Dr. Wong Kong Yew to transfer all shares-holdings of Prof. Dr. Wong Kong Yew (70,414,500 restricted shares) to Mr. Yap Kit Chuan at a token consideration of $250. The shares will remain as restricted shares after the transfer. Subsequently on June 19, 2018 our transfer agent, Globex Transfer, LLC registered the change and issued the new restricted share certificate. No Name Affiliation No. of Existing Shares Existing Share-holdings After Transfer of Shares Shareholdings after Placement 1. Yap Kit Chuan President, CEO, Secretary & Chairman of the Board of Directors 1,525,000 2.03 % 71,939,500 95.92 % 2. Huang Minxi Director 1,295,500 1.73 % 1,295,500 1.73 % 3. Wong Kong Yew Ex-Director 70,414,500 93.89 % 0 0.00 % 73,235,000 97.65 % 73,235,000 97.65 %

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Aug. 31, 2018
Notes to Financial Statements
NOTE 6 - COMMITMENTS AND CONTINGENCIES	(1) Appointment of Swipypay Berhad (Malaysian Co. Reg. No. 1073591-H) on March 1, 2017 as Management Agent for our Malaysia office located at 8 th The Appointment shall be back-dated to December 1 st st (2) During this final quarter we had terminated the appointment of Shah Faiz & Co., (now known as Azlan Shah & Partners) as our Escrow Agent, we had paid their services up to April 2018. (3) We had also ceased the appointment of Calvary Consultant Limited of Hong Kong as our consultant during the year, in future we would engage them only on case to case basis. As a result of the conversion, we had reversed accrued monthly expense from August 2017 through May 2018 totaling to $26,000.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Aug. 31, 2018
Notes to Financial Statements
NOTE 7 - INCOME TAXES	The Company’s income tax benefit differs from the expected income tax benefit by applying the U.S. Federal statutory rate of 34% to net income (loss) as follows: August 31, 2018 August 31, 2017 Income tax provision (benefit) at statutory rate of 21% (2018) and 34% (2017) $ (50,025 ) $ (127,908 ) Change in valuation allowance $ 50,025 $ 127,908 $ - $ - Deferred tax assets consist of: Deferred tax assets (liabilities): Net operating loss carry forward $ 238,216 $ 376,201 Valuation allowance $ (238,216 ) $ (376,201 ) Net differed tax assets $ - $ - As of August 31, 2018 the Company had approximately $238,216 of federal and state net operating loss carryovers (“NOLs”), which begin to expire in 2034. The NOLS may be subject to limitation under Internal Revenue Code Section 382 should be a greater than 50% ownership change as determined under regulations. On May 25, 2018, there is a major change in control of the Company, a transfer of 70,414,500 representing 93.89% of total outstanding shares from Wong Kong Yew to Yap Kit Chuan. The section 382 imposes an annual limitation on the amount of post-ownership change taxable income a corporation may offset with pre-ownership change NOL carryforwards and certain recognized built-in losses. The limitation imposed by section 382 for any post-change year would be determined by multiplying the value of our stock immediately before the ownership change (subject to certain adjustments) by the applicable long-term tax-exempt rate. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion of all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, the Company has established a full valuation allowance against all of the deferred tax assets for every period because it is more likely than not that all of the deferred tax assets will not be realized. The Company does not currently have any ongoing tax examinations.

OTHER CREDITORS

OTHER CREDITORS	12 Months Ended
	Aug. 31, 2018
Notes to Financial Statements
NOTE 8 - OTHER CREDITORS	Creditors’ Name Services Provided Amount Swipypay Berhad (related party) Management Agent 522,920 Malone Bailey, LLP Auditor 11,046 Calvary Consultant Ltd Consultant 6,500 Globex Transfer, LLC Transfer Agent 300 Total 540,766 (1) Our Management Agent, Swipypay Berhad (a company established in Malaysia) based on latest record is 80% owned by Yap Kit Chuan, our President, CEO, CFO, Treasurer, Secretary and Director. Total outstanding amount due to our Management Agent was $522,920 and $275,671 as at August 31, 2018 and August 31, 2017 respectively and this outstanding amount is interest free. (2) Our Management Agent had during the current financial year fully settled outstanding Loan due from Director of $13,785 on the Company’s behalf. This loan from Director were payments made on behalf of the Company during the financial year ending August 31, 2017 towards invoices from our auditor, consultant and share transfer agent (include bank charges) by our then President, CEO, CFO, Treasurer and Chairman of the Board of Directors, Prof. Dr. Wong Kong Yew. This payment amount is included in the amount outstanding due to our Management Agent as at August 31, 2018.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Aug. 31, 2018
Summary Of Significant Accounting Policies
Basis of Presentation	The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company’s year-end is as at August 31st.
Use of Estimates	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents	The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents.
Revenue Recognition	The Company will recognize revenue in accordance with ASC topic 606 “Revenue Recognition”. The Company recognizes revenue when there is persuasive evidence of an arrangement, prices are fixed or determinable, products are fully delivered and collection is reasonably assured.
Fair Value of Financial Instruments	AS topic 820 “Fair Value Measurements and Disclosures” establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. These tiers include: Level 1: defined as observable inputs such as quoted prices in active markets; Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The carrying value of cash and the Company’s loan from shareholder approximates its fair value due to their short-term maturity.
Income Taxes	We use the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, “Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using 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 the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized. ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. We have no material uncertain tax positions for any of the reporting periods presented.
Basic Income (Loss) Per Share	The Company computes income (loss) per share in accordance with FASB ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive.
Recent Accounting Pronouncements	The Company has reviewed the recent updates for ASC 606 and 842 pronouncements. The Company is adopting these updates and does not believe that it may cause a material impact on its financial condition or the results of its operations.

STOCKHOLDERS EQUITY (Tables)

STOCKHOLDERS EQUITY (Tables)	12 Months Ended
	Aug. 31, 2018
Stockholders Equity
Schedule for the issuance of new restricted shares certificate	No Name Affiliation No. of Existing Shares Existing Share-holdings After Transfer of Shares Shareholdings after Placement 1. Yap Kit Chuan President, CEO, Secretary & Chairman of the Board of Directors 1,525,000 2.03 % 71,939,500 95.92 % 2. Huang Minxi Director 1,295,500 1.73 % 1,295,500 1.73 % 3. Wong Kong Yew Ex-Director 70,414,500 93.89 % 0 0.00 % 73,235,000 97.65 % 73,235,000 97.65 %

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Aug. 31, 2018
Income Taxes Tables Abstract
Schedule of Income Tax Expenses Benefit	August 31, 2018 August 31, 2017 Income tax provision (benefit) at statutory rate of 21% (2018) and 34% (2017) $ (50,025 ) $ (127,908 ) Change in valuation allowance $ 50,025 $ 127,908 $ - $ - Deferred tax assets consist of: Deferred tax assets (liabilities): Net operating loss carry forward $ 238,216 $ 376,201 Valuation allowance $ (238,216 ) $ (376,201 ) Net differed tax assets $ - $ -

OTHER CREDITORS (Tables)

OTHER CREDITORS (Tables)	12 Months Ended
	Aug. 31, 2018
Other Creditors Tables Abstract
Total outstanding amount of creditors	Creditors’ Name Services Provided Amount Swipypay Berhad (related party) Management Agent 522,920 Malone Bailey, LLP Auditor 11,046 Calvary Consultant Ltd Consultant 6,500 Globex Transfer, LLC Transfer Agent 300 Total 540,766

ORGANIZATION AND BASIS OF PRE_2

ORGANIZATION AND BASIS OF PRESENTATION (Details Narrative)	12 Months Ended
	Aug. 31, 2018
Organization And Basis Of Presentation
State of incorporation	Nevada
Date of incorporation	May 28, 2014

SETTLEMENT OF ASSETS AND LIAB_2

SETTLEMENT OF ASSETS AND LIABILITIES (Details Narrative) - USD ($)	Sep. 09, 2016	Aug. 31, 2018	Aug. 31, 2017
Disposal loss of equipment			$ 6,973
Disposal of cash receivable		76
Disposal of inventory			704
Prepaid expense forgone			1,300
Total expenses amount		9,053
Waiver of loan from director			28,128
Net amount of capital contribution			$ (19,151)
Wong Kong Yew [Member]
Number of common stock shares has been transferred to related party	3,000,000

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative)	Aug. 31, 2018USD ($)
Going Concern
Working capital deficit	$ (540,135)

STOCKHOLDERS EQUITY (Details)

STOCKHOLDERS EQUITY (Details) - Restricted Stock [Member]	1 Months Ended
	Jun. 19, 2018shares
Number of Existing Shares	73,235,000
Existing Share-holdings	97.65%
After Transfer of Shares	73,235,000
Shareholdings after Placement	97.65%
Yap Kit Chuan [Member]
Name	Yap Kit Chuan
Affiliation	President, CEO, Secretary & Chairman of the Board of Directors
Number of Existing Shares	1,525,000
Existing Share-holdings	2.03%
After Transfer of Shares	71,939,500
Shareholdings after Placement	95.92%
Huang Minxi [Member]
Name	Huang Minxi
Affiliation	Director
Number of Existing Shares	1,295,500
Existing Share-holdings	1.73%
After Transfer of Shares	1,295,500
Shareholdings after Placement	1.73%
Wong Kong Yew [Member]
Name	Wong Kong Yew
Affiliation	Ex-Director
Number of Existing Shares	70,414,500
Existing Share-holdings	93.89%
After Transfer of Shares	0
Shareholdings after Placement	0.00%

STOCKHOLDERS EQUITY (Details Na

STOCKHOLDERS EQUITY (Details Narrative) - USD ($)	Jul. 04, 2017	Aug. 31, 2018	May 25, 2018	Sep. 19, 2017	Aug. 31, 2017	Aug. 01, 2017
Common stock, par value		$ 0.001		$ 0.001	$ 0.001	$ 0.001
Minimum [Member]
Common stock, shares authorized				75,000,000		75,000,000
Maximum [Member]
Common stock, shares authorized				1,000,000,000		1,000,000,000
Share Purchase Agreement [Member]
Consideration payable by new president to ex-director under agreement			$ 250
Share Purchase Agreement [Member] | Restricted Stock [Member]
Common stock shares to be issued to new president by ex-director under agreement			70,414,500
Director [Member]
Stock issued during period shares for private placement	70,115,000
Stock issued during period value for private placement	$ 70,115

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	10 Months Ended	12 Months Ended
	May 31, 2018	Aug. 31, 2018
Management fees per month		$ 5,000
Calvary Consultant Limited [Member]
Amount of monthly accrued expenses reversed	$ 26,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017
Income Taxes Details Abstract
Income tax benefit at statutory rate of 34%	$ (50,025)	$ (127,908)
Change in valuation allowance	50,025	127,908
Income tax benefit Total

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	Aug. 31, 2018	Aug. 31, 2017
Income Taxes Details 1Abstract
Net operating loss carry forward	$ 238,216	$ 376,201
Valuation allowance	(238,216)	(376,201)
Net differed tax assets

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Aug. 31, 2016	Aug. 31, 2018	May 25, 2018
Percentage of maximum ownership change as determined under regulations		50.00%
Share Purchase Agreement [Member] | Restricted Stock [Member]
Common stock shares to be issued to new president by ex-director under agreement			70,414,500
Percentage of outstanding shares to be issued by ex-director to new president			93.89%
State [Member]
Net operating loss carryovers		$ 238,216
Net operating loss carryovers expire year	2,034
Federal [Member]
Net operating loss carryovers		$ 238,216
Net operating loss carryovers expire year	2,034

OTHER CREDITORS (Details)

OTHER CREDITORS (Details) - USD ($)	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017
Other Creditors	$ 540,766	$ 322,034
Swipypay Berhad [Member]
Creditors’ Name	Swipypay Berhad (related party)
Services Provided	Management Agent
Other Creditors	$ 522,920	$ 275,671
Malone Bailey, LLP [Member]
Creditors’ Name	Malone Bailey, LLP
Services Provided	Auditor
Other Creditors	$ 11,046
Calvary Consultant Ltd [Member]
Creditors’ Name	Calvary Consultant Ltd
Services Provided	Consultant
Other Creditors	$ 6,500
Globex Transfer, LLC [Member]
Creditors’ Name	Globex Transfer, LLC
Services Provided	Transfer Agent
Other Creditors	$ 300

OTHER CREDITORS (Details Narrat

OTHER CREDITORS (Details Narrative) - USD ($)	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017
Other Creditors	$ 540,766	$ 322,034
Director [Member]
Proceeds from related party	$ 13,785
Swipypay Berhad [Member]
Ownership percentage held by Yap Kit Chua	80.00%
Other Creditors	$ 522,920	$ 275,671