Wiseman Global (WISM) 10-K 29 Mar 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	5 Months Ended
	Dec. 31, 2018	Mar. 29, 2019
Document And Entity Information
Entity Registrant Name	Wiseman Global Ltd
Entity Central Index Key	0001756640
Document Type	10-K
Document Period End Date	Dec. 31, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity's Reporting Status Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Public Float		$ 0
Entity Common Stock, Shares Outstanding		55,200,000
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2018

Consolidated Balance Sheet

Consolidated Balance Sheet	Dec. 31, 2018USD ($)
CURRENT ASSETS
Cash and cash equivalents	$ 16,987
Deposits paid, prepayments and other receivables	3,667
Total Current Assets	20,654
NON-CURRENT ASSETS
Property, plant and equipment, net	4,321
Total Non-Current Assets	4,321
TOTAL ASSETS	24,975
CURRENT LIABILITIES
Accounts payables	3,284
Other payables and accrued liabilities	1,179
Advance from a director	59,063
Total Current Liabilities	63,526
TOTAL LIABILITIES	63,526
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' DEFICIT
Preferred stock, $0.0001 par value; 200,000,000 shares authorized; None issued and outstanding
Common Stock, par value $0.0001; 800,000,000 shares authorized, 50,000,000 issued and outstanding as of December 31, 2018	5,000
Additional paid in capital
Accumulated loss	(43,551)
TOTAL STOCKHOLDERS' DEFICIT	(46,551)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 24,975

Consolidated Balance Sheet (Par

Consolidated Balance Sheet (Parenthetical)	Dec. 31, 2018$ / sharesshares
Statement of Financial Position [Abstract]
Preferred stock, par value | $ / shares	$ 0.0001
Preferred stock, shares authorized	200,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value | $ / shares	$ 0.0001
Common stock, shares authorized	800,000,000
Common stock, shares issued	50,000,000
Common stock, shares outstanding	50,000,000

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income	5 Months Ended
	Dec. 31, 2018USD ($)$ / sharesshares
Income Statement [Abstract]
REVENUES	$ 5,084
COST OF REVENUES	(4,287)
GROSS PROFIT	797
OTHER INCOME	2
OPERATING EXPENSES
General and administrative	(52,350)
LOSS BEFORE INCOME TAX	(51,551)
INCOME TAX EXPENSE
NET LOSS	$ (51,551)
Net loss per share, basic and diluted: | $ / shares	$ 0
Weighted average number of common shares outstanding - Basic and diluted | shares	41,071,428

Consolidated Statements of Chan

Consolidated Statements of Changes In Stockholders' Equity - 5 months ended Dec. 31, 2018 - USD ($)	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Jul. 16, 2018	$ 2,000			$ 2,000
Balance, shares at Jul. 16, 2018	20,000,000
Issuance of share capital - founder's shares	$ 3,000			3,000
Issuance of share capital - founder's shares, shares	30,000,000
Net loss for the year			(51,551)	(51,551)
Balance at Dec. 31, 2018	$ 5,000		$ (51,551)	$ (46,551)
Balance, shares at Dec. 31, 2018	50,000,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows	5 Months Ended
	Dec. 31, 2018USD ($)
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (51,551)
Changes in operating assets and liabilities:
Deposit	(3,667)
Account payables	3,284
Other payables and accrued liabilities	1,179
Net cash used in operating activities	(42,755)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property, plant and equipment	(4,321)
Net cash provided by investing activities	(4,321)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from sale of common stock	5,000
Advance from a director	59,063
Net cash provided by financing activities	64,063
Net increase in cash and cash equivalents	16,987
Cash and cash equivalents, beginning of period
CASH AND CASH EQUIVALENTS, END OF PERIOD	16,987
SUPPLEMENTAL CASH FLOWS INFORMATION
Income taxes paid
Interest paid

Organization and Business Backg

Organization and Business Background	5 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Business Background	1. ORGANIZATION AND BUSINESS BACKGROUND Wiseman Global Limited was incorporated in Nevada on July 17, 2018. The Company through its subsidiaries, engages in the field of distributing a full line of major household appliances and related products in China region including Shenzhen and Hong Kong. Company name Place/date of incorporation Principal activities Wisdom Global Group Co. Seychelles / May 17, 2018 Investment holding Wiseman Global Limited (“Wiseman HK”) Hong Kong / July 31, 2018 Distributing a full line of major household appliances and related products Wiseman Global Limited is a company that operates through its wholly owned subsidiary, Wisdom Global Group Co., Limited, a Company incorporated in Seychelles. It should be noted that our wholly owned subsidiary, Wisdom Global Group Co., Limited owns 100% of Wiseman HK, a Hong Kong Company. At this time, we operate exclusively through our wholly owned subsidiaries and share the same business plan with our subsidiaries. On September 7, 2018, Wisdom Global Group Co., Limited acquired 100% of the equity interests of , from our Chief Executive Officer, Mr. . from our Chief Executive Officer, Mr. Wiseman Global Limited and its subsidiaries are hereinafter referred to as the “Company”.

Basis of Presentation

Basis of Presentation	5 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	2. BASIS OF PRESENTATION The accompanying consolidated financial statements of the Company are prepared pursuant to the rules and regulations of the U.S. Securities and Exchanges Commission (“ SEC US GAAP Going Concern The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying financial statements, for the year ended December 31, 2018, the Company incurred a net loss of $51,551 and used cash in operating activities of $42,755 and borrowed $59,063 from our director These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company’s profit generating operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they become due. These consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company expects to finance its operations primarily through cash flow from revenue and continuing financial support from a shareholder. In the event that we require additional funding to finance the growth of the Company’s current and expected future operations as well as to achieve our strategic objectives, the shareholder has indicated the intent and ability to provide additional financing. No assurance can be given that any future financing, if needed, will be available or, if available, that it will be on terms that are satisfactory to the Company. Even if the Company is able to obtain additional financing, if needed, it may contain undue restrictions on its operations, in the case of debt financing, or cause substantial dilution for its stock holders, in the case of equity financing.

Summary of Significant Accounti

Summary of Significant Accounting Policies	5 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The preparation of the consolidated financial statements in conformity with US GAAP 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 of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates are made; however actual results could differ materially from those estimates. 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. Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of accounts receivable. The Company extends credit to its customers in the normal course of business and generally does not require collateral. The Company’s credit terms are dependent upon the segment, and the customer. The Company assesses the probability of collection from each customer at the outset of the arrangement based on a number of factors, including the customer’s payment history and its current creditworthiness. If in management’s judgment collection is not probable, the Company does not record revenue until the uncertainty is removed. Management performs ongoing credit evaluations, and the Company maintains an allowance for potential credit losses based upon its loss history and its aging analysis. The allowance for doubtful accounts is the Company’s best estimate of the amount of credit losses in existing accounts receivable. Management reviews the allowance for doubtful accounts each reporting period based on a detailed analysis of trade receivables. In the analysis, management primarily considers the age of the customer’s receivable, and also considers the creditworthiness of the customer, the economic conditions of the customer’s industry, general economic conditions and trends, and the business relationship and history with its customers, among other factors. If any of these factors change, the Company may also change its original estimates, which could impact the level of the Company’s future allowance for doubtful accounts. If judgments regarding the collectability of receivables were incorrect, adjustments to the allowance may be required, which would reduce profitability. Accounts receivable are recognized and carried at the original invoice amount less an allowance for any uncollectible amounts. An estimate for doubtful accounts receivable is made when collection of the full amount is no longer probable. Bad debts are written off as incurred. The Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606). Under Topic 606, the Company records revenue when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable and collectability is probable. The Company records revenue from the sale of product upon shipment or delivery of the products to the customer. Shipping and handling costs Costs for shipping and handling activities, including those activities that occur subsequent to transfer of control to the customer, are recorded as cost of sales and are expensed as incurred. The Company accrues costs for shipping and handling activities that occur after control of the promised good has transferred to the customer. The Company reports earnings per share in accordance with ASC 260 “ Earnings Per Share The Company’s basic earnings per share is computed by dividing the net income available to holders by the weighted average number of the Company’s ordinary shares outstanding. Diluted earnings per share reflects the amount of net income available to each ordinary share outstanding during the period plus the number of additional shares that would have been outstanding if potentially dilutive securities had been issued. The Company accounts for income taxes using the asset and liability method prescribed by ASC 740 “ Income Taxes New U.S. federal tax legislation, commonly referred to as the Tax Cuts and Jobs Act (the “ U.S. Tax Reform 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 statements of operations. The reporting currency of the Company is United States Dollars (“US$”). The Company’s subsidiary in Seychelles and Hong Kong maintains its books and record in United States Dollars (“US$”) and Hong Kong Dollars (“HK$”) respectively, and HK$ 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 subsidiary whose functional currency is not the US$ are translated into US$, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements of foreign subsidiary are recorded as a separate component of accumulated other comprehensive income within the statement of stockholders’ equity. Translation of amounts from HK$ into US$1 has been made at the following exchange rates for the respective periods: As of and for the year ended December 31, 2018 Period-end HK$ : US$1 exchange rate 7.75 Period-average HK$ : US$1 exchange rate 7.75 Accounting Standards Codification (“ ASC Fair Value Measurements and Disclosures This ASC establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are described below: Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2: Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; and Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity). A related party is generally defined as: (i) any person that holds the Company’s securities including such person’s immediate families, (ii) the Company’s management, (iii) someone that directly or indirectly controls, is controlled by or is under common control with the Company, or (iv) anyone who can significantly influence the financial and operating decisions of the Company. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does 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.

Shareholders' Equity

Shareholders' Equity	5 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Shareholders' Equity	4. SHAREHOLDERS’ EQUITY For the year ended December 31, 2018, the Company issued an aggregate of 50,000,000 of its common stock at $0.0001 per share, for aggregate gross proceeds of $5,000. As of December 31, 2018, the Company had a total of 50,000,000 shares of its common stock issued and outstanding. There are no shares of preferred stock issued and outstanding.

Advance from a Director

Advance from a Director	5 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
Advance from a Director	5. ADVANCE FROM A DIRECTOR As of December 31, 2018, a director of the Company advanced $59,063 to the Company, which is unsecured, interest-free with no fixed payment term, for working capital purpose.

Income Tax

Income Tax	5 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Income Tax	6. INCOME TAX The Company is a U.S. entity and is subject to the United States federal income tax. No provision for income taxes in the United States has been made as the Company had no United States taxable income for the year ended December 31, 2018. Wisdom Global Group Co., Limited was incorporated in the Republic of Seychelles and, under the laws of Seychelles, is not subject to income taxes. The Company operates in Hong Kong and files tax returns in the Hong Kong jurisdiction. Wiseman Global Limited was incorporated in Hong Kong and is subject to Hong Kong income tax at a tax rate of 16.5%. (the first HKD 2 million (equivalent USD 258,000) of profits earned by the company will be taxed at half the current tax rate (i.e., 8.25%) whilst the remaining profits will continue to be taxed at the existing 16.5% tax rate.) No provision for income taxes in Hong Kong has been made as Wiseman Global Limited had no taxable income for the year ended December 31, 2018. No deferred taxes were recognized for the year ended December 31, 2018. Effective and Statutory Rate Reconciliation The following table summarizes a reconciliation of the Company’s statutory income tax rate to the Company’s effective tax rate as a percentage of income from continuing operations before taxes: For the year ended December 31, 2018 HK statutory tax rate 8.25 % Increase in valuation allowance (8.25 )% Effective tax rate 0 %

Subsequent Events

Subsequent Events	5 Months Ended
	Dec. 31, 2018
Subsequent Events [Abstract]
Subsequent Events	7. SUBSEQUENT EVENTS On March 11, 2019, resolved to close the offering (the “Offering”) from the registration statement on Form S-1/A, dated December 12, 2018, that had been declared effective by the Securities and Exchange Commission on December 17, 2018. The Offering resulting in 5,200,000 shares of common stock being sold at $0.05 per share for a total of $260,000.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	5 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Use of Estimates	The preparation of the consolidated financial statements in conformity with US GAAP 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 of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates are made; however actual results could differ materially 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.
Accounts Receivable	Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of accounts receivable. The Company extends credit to its customers in the normal course of business and generally does not require collateral. The Company’s credit terms are dependent upon the segment, and the customer. The Company assesses the probability of collection from each customer at the outset of the arrangement based on a number of factors, including the customer’s payment history and its current creditworthiness. If in management’s judgment collection is not probable, the Company does not record revenue until the uncertainty is removed. Management performs ongoing credit evaluations, and the Company maintains an allowance for potential credit losses based upon its loss history and its aging analysis. The allowance for doubtful accounts is the Company’s best estimate of the amount of credit losses in existing accounts receivable. Management reviews the allowance for doubtful accounts each reporting period based on a detailed analysis of trade receivables. In the analysis, management primarily considers the age of the customer’s receivable, and also considers the creditworthiness of the customer, the economic conditions of the customer’s industry, general economic conditions and trends, and the business relationship and history with its customers, among other factors. If any of these factors change, the Company may also change its original estimates, which could impact the level of the Company’s future allowance for doubtful accounts. If judgments regarding the collectability of receivables were incorrect, adjustments to the allowance may be required, which would reduce profitability. Accounts receivable are recognized and carried at the original invoice amount less an allowance for any uncollectible amounts. An estimate for doubtful accounts receivable is made when collection of the full amount is no longer probable. Bad debts are written off as incurred.
Revenue Recognition	The Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606). Under Topic 606, the Company records revenue when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable and collectability is probable. The Company records revenue from the sale of product upon shipment or delivery of the products to the customer. Shipping and handling costs Costs for shipping and handling activities, including those activities that occur subsequent to transfer of control to the customer, are recorded as cost of sales and are expensed as incurred. The Company accrues costs for shipping and handling activities that occur after control of the promised good has transferred to the customer.
Earnings Per Share	The Company reports earnings per share in accordance with ASC 260 “ Earnings Per Share The Company’s basic earnings per share is computed by dividing the net income available to holders by the weighted average number of the Company’s ordinary shares outstanding. Diluted earnings per share reflects the amount of net income available to each ordinary share outstanding during the period plus the number of additional shares that would have been outstanding if potentially dilutive securities had been issued.
Income Taxes	The Company accounts for income taxes using the asset and liability method prescribed by ASC 740 “ Income Taxes New U.S. federal tax legislation, commonly referred to as the Tax Cuts and Jobs Act (the “ U.S. Tax Reform
Foreign Currency 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 statements of operations. The reporting currency of the Company is United States Dollars (“US$”). The Company’s subsidiary in Seychelles and Hong Kong maintains its books and record in United States Dollars (“US$”) and Hong Kong Dollars (“HK$”) respectively, and HK$ 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 subsidiary whose functional currency is not the US$ are translated into US$, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements of foreign subsidiary are recorded as a separate component of accumulated other comprehensive income within the statement of stockholders’ equity. Translation of amounts from HK$ into US$1 has been made at the following exchange rates for the respective periods: As of and for the year ended December 31, 2018 Period-end HK$ : US$1 exchange rate 7.75 Period-average HK$ : US$1 exchange rate 7.75
Fair Value Measurement	Accounting Standards Codification (“ ASC Fair Value Measurements and Disclosures This ASC establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are described below: Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2: Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; and Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity).
Related Party Balances and Transactions	A related party is generally defined as: (i) any person that holds the Company’s securities including such person’s immediate families, (ii) the Company’s management, (iii) someone that directly or indirectly controls, is controlled by or is under common control with the Company, or (iv) anyone who can significantly influence the financial and operating decisions of the Company. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties.
Recently Issued and Adopted Accounting Pronouncements	The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does 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.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	5 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Schedule of Foreign Currencies Translation Exchange Rate	Translation of amounts from HK$ into US$1 has been made at the following exchange rates for the respective periods: As of and for the year ended December 31, 2018 Period-end HK$ : US$1 exchange rate 7.75 Period-average HK$ : US$1 exchange rate 7.75

Income Tax (Tables)

Income Tax (Tables)	5 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation	The following table summarizes a reconciliation of the Company’s statutory income tax rate to the Company’s effective tax rate as a percentage of income from continuing operations before taxes: For the year ended December 31, 2018 HK statutory tax rate 8.25 % Increase in valuation allowance (8.25 )% Effective tax rate 0 %

Organization and Business Bac_2

Organization and Business Background (Details Narrative)	Dec. 31, 2018	Sep. 12, 2018	Sep. 07, 2018
Parent Company [Member]
Percentage of acquired equity interest		100.00%
Wisdom Global Group Co. [Member]
Equity ownership percentage	100.00%
Percentage of acquired equity interest			100.00%

Basis of Presentation (Details

Basis of Presentation (Details Narrative)	5 Months Ended
	Dec. 31, 2018USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ (51,551)
Cash used in operating activities	(42,755)
Borrowed from director	$ 59,063

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative)	5 Months Ended
	Dec. 31, 2018
Federal income tax rate	8.25%
Tax Cuts and Jobs Act [Member]
Income tax examination description	The U.S. Tax Reform modified the U.S. Internal Revenue Code by, among other things, reducing the statutory U.S. federal corporate income tax rate from 35% to 21% for taxable years beginning after December 31, 2017
Federal income tax rate	21.00%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Foreign Currencies Translation Exchange Rate (Details)	Dec. 31, 2018
Period-end HKD [Member]
Foreign currency translation exchange rate	7.75
Period-average HKD [Member]
Foreign currency translation exchange rate	7.75

Shareholders' Equity (Details N

Shareholders' Equity (Details Narrative)	5 Months Ended
	Dec. 31, 2018USD ($)$ / sharesshares
Equity [Abstract]
Issuance of common stock, shares	50,000,000
Share issued price per shares | $ / shares	$ 0.0001
Proceeds from sale of common stock | $	$ 5,000
Common stock, shares issued	50,000,000
Common stock, shares outstanding	50,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding

Advance from a Director (Detail

Advance from a Director (Details Narrative)	Dec. 31, 2018USD ($)
Director [Member]
Advance form related party	$ 59,063

Income Tax (Details Narrative)

Income Tax (Details Narrative)	5 Months Ended
	Dec. 31, 2018USD ($)
Effective income tax rate	0.00%
Effective income tax amount	$ 258,000
Deferred taxes
Hong Kong, Dollars [Member]
Effective income tax rate	8.25%
Effective income tax amount	$ 2,000,000
Hong Kong [Member]
Effective income tax rate	16.50%

Income Tax - Schedule of Effect

Income Tax - Schedule of Effective Income Tax Rate Reconciliation (Details)	5 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
HK statutory tax rate	8.25%
Increase in valuation allowance	(8.25%)
Effective tax rate	0.00%

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Mar. 11, 2019	Dec. 31, 2018
Share issued price per shares		$ 0.0001
Issuance of common stock, value		$ 3,000
Subsequent Event [Member]
Issuance of common stock, shares	5,200,000
Share issued price per shares	$ 0.05
Issuance of common stock, value	$ 260,000