Ando (ADHG) 10-Q 14 May 20 2020 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Mar. 31, 2020	May 14, 2020
Details
Registrant CIK	0001663641
Fiscal Year End	--09-30
Registrant Name	Ando Holdings Ltd.
SEC Form	10-Q
Period End date	Mar. 31, 2020
Tax Identification Number (TIN)	47-4933278
Number of common stock shares outstanding		12,000,000
Filer Category	Non-accelerated Filer
Current with reporting	Yes
Interactive Data Current	No
Shell Company	false
Small Business	true
Emerging Growth Company	true
Ex Transition Period	false
Entity File Number	001-37834
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	Room 1107, 11/F, Lippo Sun Plaza, 28 Canton Road
Entity Address, City or Town	Kowloon
Entity Address, Country	HK
Entity Address, Postal Zip Code	00000
Country Region	+8
City Area Code	522
Local Phone Number	351-9122
Amendment Flag	false
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q2
Document Quarterly Report	true
Document Transition Report	false

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Current Assets
Cash and cash equivalents	$ 36,675	$ 61,816
Related party - loan receivable	2,394,179	0
Prepaid expenses	5,646	13,000
Total Current Assets	2,436,500	74,816
Non-current Assets
Operating lease right-of-use assets, net	65,994	0
TOTAL ASSETS	2,502,494	74,816
Current Liabilities
Income tax payable	28	28
Amount due to related parties	38,067	126,399
Accounts payable and accrued expenses	61,142	19,058
Related party note payable	50,000	50,000
Note payable, current	2,455,000	0
Operating lease liabilities, current	23,900	0
Total Current Liabilities	2,628,137	195,485
Non-Current Liabilities
Note payable, non-current	50,000	0
Operating lease liabilities, net of current portion	40,204	0
TOTAL LIABILITIES	2,718,341	195,485
STOCKHOLDERS' EQUITY
Preferred stock - Par value $0.001;Authorized: 10,000,000None issued and outstanding	0	0
Common Stock - Par value $0.001;Authorized: 75,000,000Issued and Outstanding: 12,000,000 sharesas of March 31, 2020 and September 30, 2019	12,000	12,000
Additional paid-in capital	58,853	58,853
Accumulated other comprehensive loss	312	0
Accumulated deficit	(287,012)	(191,522)
TOTAL STOCKHOLDERS' EQUITY	(215,847)	(120,669)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 2,502,494	$ 74,816

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS - Parenthetical - $ / shares	Mar. 31, 2020	Sep. 30, 2019
Details
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	75,000,000	75,000,000
Common Stock, Shares, Outstanding	12,000,000	12,000,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020	Mar. 31, 2019
Details
Revenue	$ 0	$ 0	$ 0	$ 0
Cost of revenue	0	0	0	0
Gross profit	0	0	0	0
Expenses
General and administrative	51,214	11,420	101,693	37,130
Total expenses	(51,214)	(11,420)	(101,693)	(37,130)
Loss from operations	(51,214)	(11,420)	(101,693)	(37,130)
Other income (expense)
Related party interest income	48,058	0	56,532	0
Finance cost	42,675	0	50,329	0
Total other income (expense)	5,383	0	6,203	0
Loss before income tax	(45,831)	(11,420)	(95,490)	(37,130)
Net Loss	(45,831)	(11,420)	(95,490)	(37,130)
Foreign currency translation income	312	0	312	0
Comprehensive income (loss)	$ (45,519)	$ (11,420)	$ (95,178)	$ (37,130)
Basic and diluted loss percommon share	$ 0	$ 0	$ (0.01)	$ 0
Weighted average number ofcommon shares outstanding	12,000,000	12,000,000	12,000,000	12,000,000

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Common Stock	Additional Paid-in Capital	Comprehensive Income	Retained Earnings	Total
Equity Balance at Sep. 30, 2018	$ 12,000	$ 58,853	$ 0	$ (112,772)	$ (41,919)
Equity Balance, Shares at Sep. 30, 2018	12,000,000
Net Income (loss)	$ 0	0	0	(25,710)	(25,710)
Equity Balance, Shares at Dec. 31, 2018	12,000,000
Equity Balance at Dec. 31, 2018	$ 12,000	58,853	0	(138,482)	(67,629)
Equity Balance at Sep. 30, 2018	$ 12,000	58,853	0	(112,772)	(41,919)
Equity Balance, Shares at Sep. 30, 2018	12,000,000
Net Income (loss)					(37,130)
Foreign currency translation income					0
Equity Balance, Shares at Mar. 31, 2019	12,000,000
Equity Balance at Mar. 31, 2019	$ 12,000	58,853	0	(149,902)	(79,049)
Equity Balance at Dec. 31, 2018	$ 12,000	58,853	0	(138,482)	(67,629)
Equity Balance, Shares at Dec. 31, 2018	12,000,000
Net Income (loss)	$ 0	0	0	(11,420)	(11,420)
Foreign currency translation income					0
Equity Balance, Shares at Mar. 31, 2019	12,000,000
Equity Balance at Mar. 31, 2019	$ 12,000	58,853	0	(149,902)	(79,049)
Equity Balance at Sep. 30, 2019	$ 12,000	58,853	0	(191,522)	(120,669)
Equity Balance, Shares at Sep. 30, 2019	12,000,000
Net Income (loss)	$ 0	0	0	(49,659)	(49,659)
Equity Balance, Shares at Dec. 31, 2019	12,000,000
Equity Balance at Dec. 31, 2019	$ 12,000	58,853	0	(241,181)	(170,328)
Equity Balance at Sep. 30, 2019	$ 12,000	58,853	0	(191,522)	(120,669)
Equity Balance, Shares at Sep. 30, 2019	12,000,000
Net Income (loss)					(95,490)
Foreign currency translation income					312
Equity Balance, Shares at Mar. 31, 2020	12,000,000
Equity Balance at Mar. 31, 2020	$ 12,000	58,853	312	(287,012)	(215,847)
Equity Balance at Dec. 31, 2019	$ 12,000	58,853	0	(241,181)	(170,328)
Equity Balance, Shares at Dec. 31, 2019	12,000,000
Net Income (loss)	$ 0	0	0	(45,831)	(45,831)
Foreign currency translation income	$ 0	0	312	0	312
Equity Balance, Shares at Mar. 31, 2020	12,000,000
Equity Balance at Mar. 31, 2020	$ 12,000	$ 58,853	$ 312	$ (287,012)	$ (215,847)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
OPERATING ACTIVITIES
Net Income (loss)	$ (95,490)	$ (37,130)
Adjustments to reconcile Net Loss to net cashprovided by operations:
Depreciation and amortization expenses	10,044	0
(Increase) / Decrease in Prepaid Expenses	7,330	5,600
Increase / (Decrease) in Account Payable and Accrued Expenses	42,430	2,532
Decrease in lease liabilities	(11,954)	0
Net cash used in Operating Activities	(47,640)	(28,998)
Proceeds from Promissory Notes	2,505,000	50,000
Repayments of Related Party Loan Receivable	2,394,179	0
Repayment of Advances from Related Parties	88,315	0
Proceeds from Advances from Related Parties	0	42,411
Net cash provided by Financing Activities	22,506	92,411
Effect of exchange rate changes in cash and cash equivalents	(7)	0
Net increase in Cash for period	(25,141)	63,413
Cash and Cash Equivalents, at Carrying Value, Beginning Balance	61,816	878
Cash and Cash Equivalents, at Carrying Value, Ending Balance	36,675	64,291
Supplemental Cash Flow Information andnoncash Financing Activities:
Recognition of operating lease right-of-use assets and operating lease obligations	77,209	0
Expenses paid by related party on behalf of the Company	32,120	41,770
Finance Cost Paid	$ 31,406	$ 327

NATURE OF OPERATIONS AND BASIS

NATURE OF OPERATIONS AND BASIS OF PRESENTATION	6 Months Ended
	Mar. 31, 2020
Notes
NATURE OF OPERATIONS AND BASIS OF PRESENTATION	NOTE 1 - NATURE OF OPERATIONS AND BASIS OF PRESENTATION Ando Holdings Ltd. (“Ando Holdings Ltd.” or the “Company”) was incorporated in the State of Nevada on August 22, 2015 and its fiscal year end is September 30. The primary business of the company was previously to offer mobile billboard display advertising. After thorough analysis, the Company terminated its advertising business. The Company is currently pursuing business opportunities in Hong Kong. The Company acquired 4 companies during this financial year, which were Ando Automobile Technology Limited, Ando Capital Investment Limited, Xian Ando Industrial Company Limited and Xian Ando Factoring Commercial Company Limited. On November 29, 2018, the Company acquired Ando Automobile Technology Limited, a limited liability company incorporated in Hong Kong (“AATL”), from Lam Chi Kwong Leo with a cash consideration of $1,282. The Company intends this fully owned subsidiary to operate as an automobile trading company, trading in foreign-made automobiles to be shipped to Chinese buyers directly. As of March 31, 2020, this subsidiary had no operation. On September 30, 2019, the Company and Ando Capital Investment Limited, a limited liability company incorporated in Hong Kong (“ACIL”) and Mr. Lam Chi Kwong Leo, a permanent Hong Kong resident, a major shareholder of the Company, our director and Chief Executive Officer and the sole shareholder of ACIL, entered into a set of agreements, collectively named as the “Variable Interest Entity or VIE Agreements,” pursuant to which the Company has contractual rights to control and operate the business of ACIL (the “VIE”). ACIL currently has insurance business and has been our VIE for our future business expansion and development in Hong Kong. ACIL has two wholly owned subsidiaries, namely Xian Ando Holdings Company Limited and Xian Ando Commercial Factoring Company Limited, and these two wholly owned subsidiaries have minimal operations. Mr. Lam Chi Kwong Leo is the common director and major shareholder of the Company and ACIL. As a result of this common ownership and in accordance with the FASB Accounting Standards Codification Section 805 “Business Combination”, the transaction is being treated as a combination between entities under common control. The recognized assets and liabilities were transferred at their carrying amounts at the date of the transaction. The equity accounts of the combining entities are combined. Further, the companies will be combined retrospectively for prior year comparative information as if the transaction had occurred on October 1, 2017.

GOING CONCERN DISCLOSURE

GOING CONCERN DISCLOSURE	6 Months Ended
	Mar. 31, 2020
Notes
GOING CONCERN DISCLOSURE	NOTE 2 - GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. For the period from inception on August 22, 2015 through March 31, 2020, the Company has had minimal operations, and has accumulated a deficit of $287,012. In view of this, the Company’s ability to continue as a going concern is dependent upon the Company’s ability to continue operations and to achieve a level of profitability large enough to cover the Company’s expenses. The Company intends on financing its future development activities and its working capital needs largely from the sale of public equity securities, with some additional funding from other traditional financing sources, until such time that funds provided by operations are sufficient to fund working capital requirements. The financial statements of the Company do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern. Management has evaluated these factors and has determined that they raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the financial statements are issued. The officers and directors have agreed to advance funds to the Company to meet its obligations.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Mar. 31, 2020
Notes
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The preparation of financial statements in conformity with generally accepted accounting principles requires us to establish accounting policies and make estimates and assumptions that affect our reported amounts of assets and liabilities at the date of the financial statements. These financial statements include some estimates and assumptions that are based on informed judgments and estimates of management. We evaluate our policies and estimates on an on-going basis and discuss the development, selection, and disclosure of critical accounting policies with the Board of Directors. Predicting future events is inherently an imprecise activity and as such requires the use of judgment. Our financial statements may differ based upon different estimates and assumptions Basis of Presentation The accompanying financial statements are prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). The accompanying financial statements include the accounts of the Company and its wholly-owned subsidiaries. Intercompany transactions and balances were eliminated in consolidation. Below is the organization chart of the Group. See EDGAR for graphic image Use of Estimates and Assumptions Preparation of the financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Cash and Cash Equivalents Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments. Our deposit is currently deposit in DBS Bank (Hong Kong) Limited and Shanghai Commercial Bank Limited, and there is a Deposit Protection Scheme protects our eligible deposits held with bank in Hong Kong which is members of the Scheme. The scheme will pay us a compensation up to a limit of HKD500,000, which is equivalent to $64,102, if DBS Bank (Hong Kong) Limited or Shanghai Commercial Bank Limited fails. Income taxes The Company accounts for income taxes using the asset and liability method. The asset and liability method requires recognition of deferred tax assets and liabilities for expected future tax consequences of temporary differences that currently exist between tax bases and financial reporting bases of the Company’s assets and liabilities. Deferred income tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which these 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 the enactment date. A valuation allowance is provided on deferred taxes if it is determined that it is more likely than not that the asset will not be realized. The Company recognizes penalties and interest accrued related to income tax liabilities in the provision for income taxes in its Consolidated Statements of Income. Significant management judgment is required to determine the amount of benefit to be recognized in relation to an uncertain tax position. The Company uses a two-step process to evaluate tax positions. The first step requires an entity to determine whether it is more likely than not (greater than 50% chance) that the tax position will be sustained. The second step requires an entity to recognize in the financial statements the benefit of a tax position that meets the more-likely-than-not recognition criterion. The amounts ultimately paid upon resolution of issues raised by taxing authorities may differ materially from the amounts accrued and may materially impact the financial statements of the Company in future periods. Cash Flow Reporting The Company follows ASC 230, Statement of Cash Flows, for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by ASC 230, Statement of Cash Flows, to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period. Net Loss Per Share Basic loss per share includes no dilution and is computed by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the period. Dilutive loss per share reflects the potential dilution of securities that could share in the losses of the Company. Because the Company does not have any potentially dilutive securities, the accompanying presentation is only of basic loss per share. Related Parties Parties are considered to be related to the Company if the parties that, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and 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. Transactions with related parties are disclosed in the financial statements. Lease Prior to September 30, 2019, the Company had not entered into formal lease agreement and the Company accounted for leases under ASC 840, Accounting for Leases. Effective October 1, 2019, the Company adopted the guidance of ASC 842, Leases, which requires an entity to recognize a right-of-use asset and a lease liability for virtually all leases. The implementation of ASC 842 did not have a material impact on the Company’s consolidated financial statements and did not have a significant impact on our liquidity or on our compliance with our financial covenants associated with our loans. The Company adopted ASC 842 using a modified retrospective approach. As a result, the comparative financial information has not been updated and the required disclosures prior to the date of adoption have not been updated and continue to be reported under the accounting standards in effect for those periods. The adoption of ASC 842 on January 1, 2019 resulted in the recognition of operating lease right-of-use assets of $77,209, lease liabilities for operating leases of $77,209, and a zero cumulative-effect adjustment to accumulated deficit. See Note 9 for further information regarding the impact of the adoption of ASC 842 on the Company’s financial statements. Foreign currencies translation Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statement of operations. The reporting currency of the Company is the United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. Hong Kong Dollars (“HK$”), which is the respective functional currencies for the Company as the deposit is currently kept in HSBC Hong Kong. In addition, the Company’s subsidiaries maintain their books and records in their respective local currency, which consists of the Hong Kong Dollars (“HK$”) and Chinese Yuan (“CNY”), which is also the respective functional currency of the subsidiaries. Translation of amounts from the local currencies of the Company into US$ has been made at the following exchange rates for the respective periods: As of and for the six months ended March 31, 2020 2019 (unaudited) (unaudited) Period-end CNY : US$1 exchange rate 7.08 6.71 Period-average CNY : US$1 exchange rate 7.01 6.87 Period-end / average HK$ : US$1 exchange rate 7.80 7.80 Recent Accounting Pronouncements Other than as noted above the Company has not implemented any pronouncements that had material impact on the financial statements, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

CAPITAL STOCK DISCLOSURE

CAPITAL STOCK DISCLOSURE	6 Months Ended
	Mar. 31, 2020
Notes
CAPITAL STOCK DISCLOSURE	NOTE 4 - CAPITAL STOCK On December 26, 2019, the Company filed with the State of Nevada, a Certificate of Designation for its Series A preferred stock (the “Certificate”). The Certificate was effective on December 26, 2019. The Certificate establishes all of the rights of the holders of the Series A Preferred Stock (the “Series A”), as related to the Series A, including, but not limited to the lack of Series A conversion rights and voting rights, the six percent (6%) interest rights, and the liquidation preference (collectively, the “Rights”). On the same day, the Company also filed with State of Nevada, a Certificate of Change for increasing its authorized shares by 10,000,000 so that they consisted of 75,000,000 common stocks and 10,000,000 preferred stocks. The Company is authorized to issue an aggregate of 10,000,000 and 75,000,000 preferred stock and common shares respectively, with a par value of $0.001 per share. As of March 31, 2020 and September 30, 2019, no preferred stocks and 12,000,000 common shares were issued and outstanding respectively. As of March 31, 2020 and September 30, 2019, there are no warrants or options outstanding to acquire any additional shares of common stock of the Company.

RELATED PARTY TRANSACTIONS DISC

RELATED PARTY TRANSACTIONS DISCLOSURE	6 Months Ended
	Mar. 31, 2020
Notes
RELATED PARTY TRANSACTIONS DISCLOSURE	NOTE 5 - RELATED PARTY TRANSACTIONS On February 6, 2020, the Company renewed Note Purchase Agreement with an accredited related investor Lin Su Hui, our 5% shareholder. Pursuant to this agreement, the Company issued a promissory note to Lin Su Hui for $50,000, at 10% interest per annum, with a maturity date of February 6, 2021. Per the agreement, the note began to accrue interest immediately after the effective date February 1, 2020. The interest on the note is to be paid monthly. For the six months ended March 31, 2020, the Company has paid interest of $2,500 to Lin Su Hui in form of cash and has accrued interest of $417. For the six months ended March 31, 2020, the Company entered into several loan agreements with Ando Credit Limited, a related party which the CEO of the Company, Mr. Lam, has significant influence on, amounted $2,373,000 in total (the “Loan Amount”), with interest rate 12% per annum. The Company would receive monthly interest income from Ando Credit Limited. The Loan Amount will not be due unless there is any event of default occurrence. The Company will be in default if the Note holders ask for repayment and Ando Credit Limited does not pay back to the Company. For the six months ended March 31, 2020, the Company generated $56,532 interest income from Ando Credit Limited. As of March 31, 2020, the Company has an interest income receivable in the amount of $21,179 from Ando Credit Limited. As of March 31, 2020, a related party, that our CEO and director, Mr. Lam Chi Kwong Leo is the authorized representative, provided a loan amounted $4,324 to the Company. These loans are unsecured, payable on demand, and carry no interest. For the six months ended March 31, 2020, our former CFO, Ms. Lee Hiu Lan paid expense on behalf of the Company in the amount of $1,400 and as of March 31, 2020, the Company owed $465 in total to Ms. Lee. This loan is unsecured, payable on demand, and carries no interest. The current office space in Hong Kong is provided by a related party at no charge.

THIRD PARTY - NOTE PAYABLE DISC

THIRD PARTY - NOTE PAYABLE DISCLOSURE	6 Months Ended
	Mar. 31, 2020
Notes
THIRD PARTY - NOTE PAYABLE DISCLOSURE	NOTE 6 - THIRD PARTY - NOTE PAYABLE Balances of note payable as of March 31, 2020 and September 30, 2019 consisted of the following: As of December 31, 2019 (Unaudited) As of September 30, 2019 (Audited) Tsai Ming Hsiu due on November 28, 2020 with 10% per annum $ 50,000 $ - Chang Jui Yu due on December 6, 2020 with 10% per annum 350,000 - Liao Shu Hua due on December 9, 2020 with 10% per annum 50,000 - Chen Hsuan Yi due on December 9, 2020 with 10% per annum 60,000 - Jean Mei Ing due on December 10, 2020 with 10% per annum 50,000 - Lin Po Chung due on December 10, 2020 with 10% per annum 240,000 - Lee Hsiu Kung due on December 13, 2020 with 10% per annum 70,000 - Wu Tai Lin due on December 16, 2020 with 10% per annum 50,000 - Huang Yu due on December 16, 2020 with 10% per annum 100,000 - Lin Cheng Yu due on December 17, 2020 with 10% per annum 100,000 - Wu Chih Kao due on January 1, 2021 with 10% per annum 50,000 - Lee Hsiu Kung due on January 3, 2021 with 10% per annum 30,000 - Jao Tzu Yun due on January 7, 2021 with 10% per annum 60,000 - Li Cai Zhen due on January 10, 2021 with 10% per annum 100,000 - Wu Tai Lin due on January 17, 2021 with 10% per annum 20,000 - Su Liang An due on January 29, 2021 with 10% per annum 50,000 - Liang Pei Jen due on February 13, 2021 with 10% per annum 100,000 - Lin Pin Hui due on February 25, 2021 with 10% per annum 100,000 - Teng Ying Min due on February 28, 2021 with 10% per annum 155,000 - Kao Ko Chen due on March 3, 2021 with 10% per annum 50,000 - Chiang Chao Chun due on March 9, 2021 with 10% per annum 200,000 - Hsu Chin Chong due on March 12, 2021 with 10% per annum 100,000 - Huang Yu due on March 13, 2021 with 10% per annum 100,000 - Lin Po Chung due on March 18, 2021 with 10% per annum 20,000 - Lien Chia Yun due on March 24, 2021 with 10% per annum 200,000 - Lee Pei Hsuan due on April 1, 2021 with 10% per annum 50,000 - Total Note Payable $ 2,505,000 $ - Less: Current Portion $ 2,455,000 $ - Long-Term Portion $ 50,000 $ - Future maturities of long-term debt as of March 31, 2020 are as follows which does not include related party debt separately stated: Years ending March 31, 2021 $ 2,455,000 2022 50,000 Total $ 2,505,000 All the above notes carry a 10% per annum with monthly interest accrued to the aforementioned lenders. The principal is received by the Company seven days prior to the effective date of such promissory note, and as of March 31, 2020, the Company received an aggregate amount of $50,000 before the corresponding effective dates of the promissory notes.

PREPAID EXPENSES DISCLOSURE

PREPAID EXPENSES DISCLOSURE	6 Months Ended
	Mar. 31, 2020
Notes
PREPAID EXPENSES DISCLOSURE	NOTE 8 - PREPAID EXPENSES OTCQB annual fees and rental deposit are included as prepaid expenses as of March 31, 2020. These expenses are stated at cost and are charged to expense over the periods the Company expects to benefit from them. As of March 31, 2020, the Company has prepaid expenses of $5,646, which is consisted of $3,000 OTCQB annual fees and $2,180 rental deposit.

LEASE DISCLOSURE

LEASE DISCLOSURE	6 Months Ended
	Mar. 31, 2020
Notes
LEASE DISCLOSURE	NOTE 9 - LEASE The Company has operating lease agreements for an office in Xian, China with remaining lease terms of 3 years. The Company does not have any other leases. The Company accounts for the lease and non-lease components of its leases as a single lease component. Lease expense is recognized on a straight-line basis over the lease term. Operating lease right-of-use (“ROU”) assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Generally the implicit rate of interest in arrangements is not readily determinable and the Company utilizes its incremental borrowing rate in determining the present value of lease payments. The Company’s incremental borrowing rate is a hypothetical rate based on its understanding of what its credit rating would be. The operating lease ROU asset includes any lease payments made and excludes lease incentives. This standard did not have a significant impact on our liquidity. The components of lease expense and supplemental cash flow information related to leases for the period are as follows: Six Months ended March 31, 2020 (Unaudited) Lease Cost Operating lease cost (included in general and administrative expenses in the Company’s unaudited condensed statement of operations) $ 11,311 Other Information Cash paid for amounts included in the measurement of lease liabilities for the six months ended March 31, 2020 $ 13,221 Remaining lease term - operating lease (in years) 2.583 Discount rate - operating lease 4.75% As of March 31, 2020 (Unaudited) Operating lease Right-of-use assets, net $ 65,994 Operating lease liabilities - current portion 23,900 Operating lease liabilities - non-current portion 40,204 Total operating lease liabilities $ 64,104 Year Ending Operating Lease 2020 (remaining 6 months) $ 13,085 2021 26,170 2022 28,263 Total lease payments $ 67,518 Less: Present value discount (3,414) Present value of lease liabilities $ 64,104 Lease expenses were $11,331 during the six months ended March 31, 2020 respectively, and there was no rent incurred during the six months ended March 31, 2019, respectively.

COMMITMENTS AND CONTINGENCIES D

COMMITMENTS AND CONTINGENCIES DISCLOSURE	6 Months Ended
	Mar. 31, 2020
Notes
COMMITMENTS AND CONTINGENCIES DISCLOSURE	NOTE 10 - COMMITMENTS AND CONTINGENCIES On November 28, 2019, the Company entered into a securities purchase with an accredited investor, Tsai Ming Hsiu (the “Lender”), pursuant to which the Company issued promissory note for an aggregate of $50,000, with an interest rate of 10% per annum. The Note is to be paid within one year beginning from November 28, 2019. The Note mature on November 28, 2020 (“Maturity Date”) and contain an auto renewal clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the Maturity Date. A Form 8-K was filed on December 2, 2019. In December 2019, the Company entered into several securities purchase agreements with a batch of accredited investors, pursuant to which the Company issued promissory notes for an aggregate of $1,070,000 (the “Outstanding Balance”), with an interest rate of 10% per annum (the “Note”). The Outstanding Balance of the Notes are to be paid within one year beginning from the effective dates of the notes (“Maturity Dates”). The Notes contain an auto renewal clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the Maturity Date. A Form 8-K was filed on December 11, 2019. In January 2020, the Company entered into several securities purchase agreements with a batch of accredited investors, pursuant to which the Company issued promissory notes for an aggregate of $310,000 (the “Outstanding Balance”), with an interest rate of 10% per annum (the “Note”). The Outstanding Balance of the Notes are to be paid within one year beginning from the effective dates of the notes (“Maturity Dates”). The Notes contain an auto renewal clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the Maturity Date. On February 6, 2020, the Company entered into a Note Purchase Agreement with an accredited related investor Lin Su Hui, our 5% shareholder. Pursuant to this agreement, the Company entered a promissory note to Lin Su Hui for $50,000, at 10% interest per annum, with a maturity date of February 6, 2021. Per the agreement, the note began to accrue interest immediately after the effective date February 6, 2020. The interest on the note is to be paid monthly. In February 2020, the Company entered into several securities purchase agreements with a batch of accredited investors, pursuant to which the Company issued promissory notes for an aggregate of $355,000 (the “Outstanding Balance”), with an interest rate of 10% per annum (the “Note”). The Outstanding Balance of the Notes are to be paid within one year beginning from the effective dates of the notes (“Maturity Dates”). The Notes contain an auto renewal clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the Maturity Date. In March 2020, the Company entered into several securities purchase agreements with a batch of accredited investors, pursuant to which the Company issued promissory notes for an aggregate of $670,000 (the “Outstanding Balance”), with an interest rate of 10% per annum (the “Note”). The Outstanding Balance of the Notes are to be paid within one year beginning from the effective dates of the notes (“Maturity Dates”). The Notes contain an auto renewal clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the Maturity Date. We foresee an aggregate monthly interest expense at approximately $22,000 since April 1, 2020.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Mar. 31, 2020
Notes
SUBSEQUENT EVENTS	NOTE 11 - SUBSEQUENT EVENT On April 1, 2020, the Company entered into a securities purchase with an accredited investor, Lee Pei Hsuan (the “Lender”), pursuant to which the Company issued promissory note for an aggregate of $50,000, with an interest rate of 10% per annum. The Note is to be paid within one year beginning from April 1, 2020. The Note matures on April 1, 2021 (“Maturity Date”) and contain an auto renewal clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the Maturity Date. On April 14, 2020, Ms. Lee Hiu Lan resigned from the position of Chief Financial Officer, Secretary and Treasurer, and our Chief Executive Officer, Mr. Lam Chi Kwong Leo took over all these position on the same date. The emergence and wide spread of the novel Coronavirus (“COVID-19”) since the beginning of 2020 has affected business and economic activities across the world. During periods of unfavorable market and economic conditions, the Group’s results of operations may be adversely affected by a total stop on insurance policy selling due to the implementation of social distancing. During a market or general economic downturn, the Group may also consider to make higher provision on the loan lent to Ando Credit Limited. In addition, due to uncertainty or volatility in the market or in response to difficult market conditions, clients or prospective clients may withdraw their decision from insurance policy application.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Basis of Presentation (Policies)	6 Months Ended
	Mar. 31, 2020
Policies
Basis of Presentation	Basis of Presentation The accompanying financial statements are prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). The accompanying financial statements include the accounts of the Company and its wholly-owned subsidiaries. Intercompany transactions and balances were eliminated in consolidation.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Use of Estimates and Assumptions (Policies)	6 Months Ended
	Mar. 31, 2020
Policies
Use of Estimates and Assumptions	Use of Estimates and Assumptions Preparation of the financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Cash and Cash Equivalents Policy (Policies)	6 Months Ended
	Mar. 31, 2020
Policies
Cash and Cash Equivalents Policy	Cash and Cash Equivalents Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments. Our deposit is currently deposit in DBS Bank (Hong Kong) Limited and Shanghai Commercial Bank Limited, and there is a Deposit Protection Scheme protects our eligible deposits held with bank in Hong Kong which is members of the Scheme. The scheme will pay us a compensation up to a limit of HKD500,000, which is equivalent to $64,102, if DBS Bank (Hong Kong) Limited or Shanghai Commercial Bank Limited fails.

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Income Taxes Policy (Policies)	6 Months Ended
	Mar. 31, 2020
Policies
Income Taxes Policy	Income taxes The Company accounts for income taxes using the asset and liability method. The asset and liability method requires recognition of deferred tax assets and liabilities for expected future tax consequences of temporary differences that currently exist between tax bases and financial reporting bases of the Company’s assets and liabilities. Deferred income tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which these 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 the enactment date. A valuation allowance is provided on deferred taxes if it is determined that it is more likely than not that the asset will not be realized. The Company recognizes penalties and interest accrued related to income tax liabilities in the provision for income taxes in its Consolidated Statements of Income. Significant management judgment is required to determine the amount of benefit to be recognized in relation to an uncertain tax position. The Company uses a two-step process to evaluate tax positions. The first step requires an entity to determine whether it is more likely than not (greater than 50% chance) that the tax position will be sustained. The second step requires an entity to recognize in the financial statements the benefit of a tax position that meets the more-likely-than-not recognition criterion. The amounts ultimately paid upon resolution of issues raised by taxing authorities may differ materially from the amounts accrued and may materially impact the financial statements of the Company in future periods.

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Cash Flow Reporting Policy (Policies)	6 Months Ended
	Mar. 31, 2020
Policies
Cash Flow Reporting Policy	Cash Flow Reporting The Company follows ASC 230, Statement of Cash Flows, for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by ASC 230, Statement of Cash Flows, to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period.

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Net Loss Per Share Policy (Policies)	6 Months Ended
	Mar. 31, 2020
Policies
Net Loss Per Share Policy	Net Loss Per Share Basic loss per share includes no dilution and is computed by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the period. Dilutive loss per share reflects the potential dilution of securities that could share in the losses of the Company. Because the Company does not have any potentially dilutive securities, the accompanying presentation is only of basic loss per share.

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Foreign currencies translation Policy (Policies)	6 Months Ended
	Mar. 31, 2020
Policies
Foreign currencies translation Policy	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 statement of operations. The reporting currency of the Company is the United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. Hong Kong Dollars (“HK$”), which is the respective functional currencies for the Company as the deposit is currently kept in HSBC Hong Kong. In addition, the Company’s subsidiaries maintain their books and records in their respective local currency, which consists of the Hong Kong Dollars (“HK$”) and Chinese Yuan (“CNY”), which is also the respective functional currency of the subsidiaries. Translation of amounts from the local currencies of the Company into US$ has been made at the following exchange rates for the respective periods: As of and for the six months ended March 31, 2020 2019 (unaudited) (unaudited) Period-end CNY : US$1 exchange rate 7.08 6.71 Period-average CNY : US$1 exchange rate 7.01 6.87 Period-end / average HK$ : US$1 exchange rate 7.80 7.80

SUMMARY OF SIGNIFICANT ACCOUN_9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Recent Accounting Pronouncements (Policies)	6 Months Ended
	Mar. 31, 2020
Policies
Recent Accounting Pronouncements	Recent Accounting Pronouncements Other than as noted above the Company has not implemented any pronouncements that had material impact on the financial statements, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

SUMMARY OF SIGNIFICANT ACCOU_10

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Foreign currencies translation Policy: Schedule of Exchange Rates (Tables)	6 Months Ended
	Mar. 31, 2020
Tables/Schedules
Schedule of Exchange Rates	As of and for the six months ended March 31, 2020 2019 (unaudited) (unaudited) Period-end CNY : US$1 exchange rate 7.08 6.71 Period-average CNY : US$1 exchange rate 7.01 6.87 Period-end / average HK$ : US$1 exchange rate 7.80 7.80

THIRD PARTY - NOTE PAYABLE DI_2

THIRD PARTY - NOTE PAYABLE DISCLOSURE: Schedule of Notes Payable (Tables)	6 Months Ended
	Mar. 31, 2020
Tables/Schedules
Schedule of Notes Payable	As of December 31, 2019 (Unaudited) As of September 30, 2019 (Audited) Tsai Ming Hsiu due on November 28, 2020 with 10% per annum $ 50,000 $ - Chang Jui Yu due on December 6, 2020 with 10% per annum 350,000 - Liao Shu Hua due on December 9, 2020 with 10% per annum 50,000 - Chen Hsuan Yi due on December 9, 2020 with 10% per annum 60,000 - Jean Mei Ing due on December 10, 2020 with 10% per annum 50,000 - Lin Po Chung due on December 10, 2020 with 10% per annum 240,000 - Lee Hsiu Kung due on December 13, 2020 with 10% per annum 70,000 - Wu Tai Lin due on December 16, 2020 with 10% per annum 50,000 - Huang Yu due on December 16, 2020 with 10% per annum 100,000 - Lin Cheng Yu due on December 17, 2020 with 10% per annum 100,000 - Wu Chih Kao due on January 1, 2021 with 10% per annum 50,000 - Lee Hsiu Kung due on January 3, 2021 with 10% per annum 30,000 - Jao Tzu Yun due on January 7, 2021 with 10% per annum 60,000 - Li Cai Zhen due on January 10, 2021 with 10% per annum 100,000 - Wu Tai Lin due on January 17, 2021 with 10% per annum 20,000 - Su Liang An due on January 29, 2021 with 10% per annum 50,000 - Liang Pei Jen due on February 13, 2021 with 10% per annum 100,000 - Lin Pin Hui due on February 25, 2021 with 10% per annum 100,000 - Teng Ying Min due on February 28, 2021 with 10% per annum 155,000 - Kao Ko Chen due on March 3, 2021 with 10% per annum 50,000 - Chiang Chao Chun due on March 9, 2021 with 10% per annum 200,000 - Hsu Chin Chong due on March 12, 2021 with 10% per annum 100,000 - Huang Yu due on March 13, 2021 with 10% per annum 100,000 - Lin Po Chung due on March 18, 2021 with 10% per annum 20,000 - Lien Chia Yun due on March 24, 2021 with 10% per annum 200,000 - Lee Pei Hsuan due on April 1, 2021 with 10% per annum 50,000 - Total Note Payable $ 2,505,000 $ - Less: Current Portion $ 2,455,000 $ - Long-Term Portion $ 50,000 $ -

THIRD PARTY - NOTE PAYABLE DI_3

THIRD PARTY - NOTE PAYABLE DISCLOSURE: Schedule of Maturities of Long-term Debt (Tables)	6 Months Ended
	Mar. 31, 2020
Tables/Schedules
Schedule of Maturities of Long-term Debt	Years ending March 31, 2021 $ 2,455,000 2022 50,000 Total $ 2,505,000

LEASE DISCLOSURE_ Components of

LEASE DISCLOSURE: Components of lease expense and supplemental cash flow information (Tables)	6 Months Ended
	Mar. 31, 2020
Tables/Schedules
Components of lease expense and supplemental cash flow information	Six Months ended March 31, 2020 (Unaudited) Lease Cost Operating lease cost (included in general and administrative expenses in the Company’s unaudited condensed statement of operations) $ 11,311 Other Information Cash paid for amounts included in the measurement of lease liabilities for the six months ended March 31, 2020 $ 13,221 Remaining lease term - operating lease (in years) 2.583 Discount rate - operating lease 4.75%

LEASE DISCLOSURE_ Operating Lea

LEASE DISCLOSURE: Operating Lease,Right of use assets (Tables)	6 Months Ended
	Mar. 31, 2020
Tables/Schedules
Operating Lease,Right of use assets	As of March 31, 2020 (Unaudited) Operating lease Right-of-use assets, net $ 65,994 Operating lease liabilities - current portion 23,900 Operating lease liabilities - non-current portion 40,204 Total operating lease liabilities $ 64,104

LEASE DISCLOSURE_ Schedule of F

LEASE DISCLOSURE: Schedule of Future Lease Payments (Tables)	6 Months Ended
	Mar. 31, 2020
Tables/Schedules
Schedule of Future Lease Payments	Year Ending Operating Lease 2020 (remaining 6 months) $ 13,085 2021 26,170 2022 28,263 Total lease payments $ 67,518 Less: Present value discount (3,414) Present value of lease liabilities $ 64,104

NATURE OF OPERATIONS AND BASI_2

NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details)	6 Months Ended
	Mar. 31, 2019USD ($)
Ando Automobile Technology Limited
Cash consideration, business acquisition	$ 1,282

GOING CONCERN DISCLOSURE (Detai

GOING CONCERN DISCLOSURE (Details) - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Details
Accumulated Deficit	$ 287,012	$ 191,522

CAPITAL STOCK DISCLOSURE (Detai

CAPITAL STOCK DISCLOSURE (Details) - $ / shares	Mar. 31, 2020	Sep. 30, 2019
Details
Preferred shares authorized	10,000,000	10,000,000
Common shares authorized	75,000,000	75,000,000
Par value of common shares	$ 0.001	$ 0.001
Common shares issued and outstanding	12,000,000	12,000,000

RELATED PARTY TRANSACTIONS DI_2

RELATED PARTY TRANSACTIONS DISCLOSURE (Details) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended
	May 15, 2020	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020	Mar. 31, 2019
Proceeds from Promissory Notes	$ 50,000			$ 2,505,000	$ 50,000
Interest per annum, debt	10.00%
Related party interest income		$ 48,058	$ 0	56,532	$ 0
Note Purchase Agreement with an accredited related investor
Proceeds from Promissory Notes				$ 50,000
Interest per annum, debt		10.00%		10.00%
Interest expense				$ 2,500
Related Party Interest Payable		$ 417		417
Ando Credit Limited
Proceeds from Promissory Notes				$ 2,373,000
Interest per annum, debt		12.00%		12.00%
Related party interest income				$ 56,532
Interest receivable		$ 21,179		21,179
Loan from CEO and Director
Proceeds from Promissory Notes				4,324
Expenses paid on our behalf, by affiliate
Proceeds from Promissory Notes				$ 1,400

THIRD PARTY - NOTE PAYABLE DI_4

THIRD PARTY - NOTE PAYABLE DISCLOSURE: Schedule of Notes Payable (Details) - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Notes payable, gross	$ 2,505,000	$ 0
Note payable, current	2,455,000	0
Note payable, non-current	50,000	0
Tsai Ming Hsiu due on November 28, 2020 with 10% per annum
Notes payable, gross	50,000	0
Chang Ruei Yu due on December 6, 2020 with 10% per annum
Notes payable, gross	350,000	0
Liao Shu Hua due on December 9, 2020 with 10% per annum
Notes payable, gross	50,000	0
Chen Hsuan Yi due on December 9, 2020 with 10% per annum
Notes payable, gross	60,000	0
Jean Mei Ing due on December 10, 2020 with 10% per annum
Notes payable, gross	50,000	0
Lin Po Chung due on December 10, 2020 with 10% per annum
Notes payable, gross	240,000	0
Lee Hsiu Kung due on December 13, 2020 with 10% per annum
Notes payable, gross	70,000	0
Wu Tai Lin due on December 16, 2020 with 10% per annum
Notes payable, gross	50,000	0
Huang Yu due on December 16, 2020 with 10% per annum
Notes payable, gross	100,000	0
Lin Cheng Yu due on December 17, 2020 with 10% per annum
Notes payable, gross	100,000	0
Wu Chih Kao due on January 1, 2021 with 10% per annum
Notes payable, gross	50,000	0
Lee Hsiu Kung due on January 3, 2021 with 10% per annum
Notes payable, gross	30,000	0
Jao Tzu Yun due on January 7, 2021 with 10% per annum
Notes payable, gross	60,000	0
Li Cai Zhen due on January 10, 2021 with 10% per annum
Notes payable, gross	100,000	0
Wu Tai Lin due on January 17, 2021 with 10% per annum
Notes payable, gross	20,000	0
Su Liang An due on January 29, 2021 with 10% per annum
Notes payable, gross	50,000	0
Liang Pei Jen due on February 13, 2021 with 10% per annum
Notes payable, gross	100,000	0
Lin Pin Hui due on February 25, 2021 with 10% per annum
Notes payable, gross	100,000	0
Teng Ying Min due on February 28, 2021 with 10% per annum
Notes payable, gross	155,000	0
Kao Ko Chen due on March 3, 2021 with 10% per annum
Notes payable, gross	50,000	0
Chiang Chao Chun due on March 9, 2021 with 10% per annum
Notes payable, gross	200,000	0
Hsu Chin Chong due on March 12, 2021 with 10% per annum
Notes payable, gross	100,000	0
Huang Yu due on March 13, 2021 with 10% per annum
Notes payable, gross	100,000	0
Lin Po Chung due on March 18, 2021 with 10% per annum
Notes payable, gross	20,000	0
Lien Chia Yun due on March 24, 2021 with 10% per annum
Notes payable, gross	200,000	0
Lee Pei Hsuan due on April 1, 2021 with 10% per annum
Notes payable, gross	$ 50,000	$ 0

THIRD PARTY - NOTE PAYABLE DI_5

THIRD PARTY - NOTE PAYABLE DISCLOSURE: Schedule of Maturities of Long-term Debt (Details)	Mar. 31, 2020USD ($)
Details
Maturity of long-term debt, 2021	$ 2,455,000
Maturity of long-term debt, 2022	$ 50,000

PREPAID EXPENSES DISCLOSURE (De

PREPAID EXPENSES DISCLOSURE (Details) - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Prepaid expenses	$ 5,646	$ 13,000
OTCQB annual fees
Prepaid expenses	3,000
Rental deposit
Prepaid expenses	$ 2,180

LEASE DISCLOSURE_ Components _2

LEASE DISCLOSURE: Components of lease expense and supplemental cash flow information (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020	Mar. 31, 2019
General and administrative	$ 51,214	$ 11,420	$ 101,693	$ 37,130
Costs associated with Operating Lease
General and administrative			$ 11,311

LEASE DISCLOSURE_ Operating L_2

LEASE DISCLOSURE: Operating Lease,Right of use assets (Details) - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Details
Operating lease liabilities, current	$ 23,900	$ 0
Operating lease liabilities, non-current portion	40,204	$ 0
Operating lease liabilities, total	$ 64,104

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)	1 Months Ended	6 Months Ended
	May 15, 2020	Mar. 31, 2020	Mar. 31, 2019
Details
Proceeds from Promissory Notes	$ 50,000	$ 2,505,000	$ 50,000
Interest per annum, debt	10.00%