Synergy Empire (SHMY) 10-Q 16 Feb 21 2021 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Dec. 31, 2020	Feb. 13, 2021
Cover [Abstract]
Entity Registrant Name	Synergy Empire Ltd
Entity Central Index Key	0001766267
Document Type	10-Q
Document Period End Date	Dec. 31, 2020
Amendment Flag	false
Current Fiscal Year End Date	--03-31
Entity Current Reporting Status	Yes
Entity Interactive Data 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 Common Stock, Shares Outstanding		1,000,000
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2021

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Dec. 31, 2020	Mar. 31, 2020
CURRENT ASSETS
Cash and cash equivalents	$ 637,953	$ 87,492
Trade receivables, net	773	721
Prepaid expenses and deposits	43,039	23,743
Inventories	8,494	17,005
TOTAL CURRENT ASSETS	690,259	128,961
NON-CURRENT ASSETS
Operating lease right of use asset, net	140,406	144,536
Plant and equipment, net	123,762	135,444
TOTAL ASSETS	954,427	408,941
CURRENT LIABILITIES
Accounts payable	7,366	11,427
Accrued expenses and other payables	122,943	143,831
Operating lease liability	30,726	63,419
Bank borrowing	15,604	15,267
Amount due to related parties	282,020	280,180
Amount due to a director	938,852	644,072
TOTAL CURRENT LIABILITIES	1,397,511	1,158,196
NON-CURRENT LIABILITIES
Operating lease liability	113,198	82,619
Bank borrowing	31,134	30,453
TOTAL LIABILITIES	1,541,843	1,271,268
STOCKHOLDERS' EQUITY
Preferred stock - Par value $0.0001; Authorized: 50,000,000 None issued and outstanding
Common stock - Par value $0.0001; Authorized: 450,000,000 Issued and outstanding: 1,000,000 shares as of December 31, 2020 and 900,000 shares as of March 31, 2020 respectively	100	90
Additional paid-in capital	784,083	284,093
Accumulated other comprehensive loss	(67,192)	(2,109)
Accumulated deficit	(1,304,407)	(1,144,401)
TOTAL STOCKHOLDERS' DEFICIT	(587,416)	(862,327)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 954,427	$ 408,941

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2020	Mar. 31, 2020
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	450,000,000	450,000,000
Common stock, shares issued	1,000,000	900,000
Common stock, shares outstanding	1,000,000	900,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Income Statement [Abstract]
REVENUE	$ 14,258	$ 161,064	$ 153,721	$ 386,078
COST AND EXPENSES:
Cost of revenue	(12,265)	(100,683)	(54,249)	(247,303)
General and administrative expenses	(119,816)	(107,417)	(312,345)	(323,552)
Total operating costs and expenses	(132,081)	(208,100)	(366,594)	(570,855)
Loss from operations	(117,823)	(47,036)	(212,873)	(184,777)
Other income, Net	39,538	8,256	52,867	7,757
Loss before income tax	(78,285)	(38,780)	(160,006)	(177,020)
Income tax expense
Net Loss	(78,285)	(38,780)	(160,006)	(177,020)
Foreign currency translation loss	(32,861)	(18,869)	(65,083)	(1,491)
Comprehensive loss	$ (111,146)	$ (57,649)	$ (225,089)	$ (178,511)
NET LOSS PER SHARE, BASIC AND DILUTED	$ (0.09)	$ (0.04)	$ (0.18)	$ (0.2)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING, BASIC AND DILUTED	903,261	900,000	901,091	900,000

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Accumulated Comprehensive Loss [Member]	Total
Balance at Mar. 31, 2019	$ 90	$ 284,093	$ (928,586)	$ (43,298)	$ (687,701)
Balance, shares at Mar. 31, 2019	900,000
Net loss for the period			(68,230)		(68,230)
Foreign currency translation gain/loss				(3,247)	(3,247)
Balance at Jun. 30, 2019	$ 90	284,093	(996,816)	(46,545)	(759,178)
Balance, shares at Jun. 30, 2019	900,000
Balance at Mar. 31, 2019	$ 90	284,093	(928,586)	(43,298)	(687,701)
Balance, shares at Mar. 31, 2019	900,000
Net loss for the period					(177,020)
Foreign currency translation gain/loss					(1,491)
Balance at Dec. 31, 2019	$ 90	284,093	(1,105,606)	(44,789)	(866,212)
Balance, shares at Dec. 31, 2019	900,000
Balance at Jun. 30, 2019	$ 90	284,093	(996,816)	(46,545)	(759,178)
Balance, shares at Jun. 30, 2019	900,000
Net loss for the period			(70,010)		(70,010)
Foreign currency translation gain/loss				20,625	20,625
Balance at Sep. 30, 2019	$ 90	284,093	(1,066,826)	(25,920)	(808,563)
Balance, shares at Sep. 30, 2019	900,000
Net loss for the period			(38,780)		(38,780)
Foreign currency translation gain/loss				(18,869)	(18,869)
Balance at Dec. 31, 2019	$ 90	284,093	(1,105,606)	(44,789)	(866,212)
Balance, shares at Dec. 31, 2019	900,000
Balance at Mar. 31, 2020	$ 90	284,093	(1,144,401)	(2,109)	(862,327)
Balance, shares at Mar. 31, 2020	900,000
Net loss for the period			(24,755)		(24,755)
Foreign currency translation gain/loss				(5,552)	(5,552)
Balance at Jun. 30, 2020	$ 90	284,093	(1,169,156)	(7,661)	(892,634)
Balance, shares at Jun. 30, 2020	900,000
Balance at Mar. 31, 2020	$ 90	284,093	(1,144,401)	(2,109)	(862,327)
Balance, shares at Mar. 31, 2020	900,000
Net loss for the period					(160,006)
Foreign currency translation gain/loss					(65,083)
Balance at Dec. 31, 2020	$ 100	784,083	(1,304,407)	(67,192)	(587,416)
Balance, shares at Dec. 31, 2020	1,000,000
Balance at Jun. 30, 2020	$ 90	284,093	(1,169,156)	(7,661)	(892,634)
Balance, shares at Jun. 30, 2020	900,000
Net loss for the period			(56,966)		(56,966)
Foreign currency translation gain/loss				(26,670)	(26,670)
Balance at Sep. 30, 2020	$ 90	284,093	(1,226,122)	(34,331)	(976,270)
Balance, shares at Sep. 30, 2020	900,000
Issuance of share of common stock	$ 10	499,990			500,000
Issuance of share of common stock, shares	100,000
Net loss for the period			(78,285)		(78,285)
Foreign currency translation gain/loss				(32,861)	(32,861)
Balance at Dec. 31, 2020	$ 100	$ 784,083	$ (1,304,407)	$ (67,192)	$ (587,416)
Balance, shares at Dec. 31, 2020	1,000,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (160,006)	$ (177,020)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation expenses	71,599	74,831
Disposal of fixed assets	(8,667)
Changes in operating assets and liabilities:
Decrease/(Increase) in accounts receivable		40,789
Decrease/(Increase) in inventories	9,381	1,776
Decrease/(Increase) in prepaid expenses	(16,859)	(6,775)
Increase/(Decrease) in accounts payable	(4,691)	14,468
Increase/(Decrease) in accrued liabilities	(29,223)	(44,088)
Change in operating lease liability	(48,719)	(53,530)
Net cash flows used in operating activities	(187,185)	(149,549)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of plant and equipment	(2,013)	(30,616)
Sale proceed from disposal of property, plant and equipment	10,255
Net cash flows used in investing activities	8,242	(30,616)
CASH FLOWS FROM FINANCING ACTIVITIES:
Issuance of share of common stock	500,000
(Repayment to)/advance from related parties	(17,720)	59,468
Advance from directors	244,789	146,180
Principal repayments of hire purchase		(2,603)
Principal repayments of bank loan	(2,202)	(9,606)
Net cash flows provided by financing activities	724,867	193,439
Effect of exchange rate changes in cash and cash equivalents	4,537	161
Net changes in cash and cash equivalents	550,461	13,435
Cash and cash equivalents, beginning of year	87,492	63,170
CASH AND CASH EQUIVALENTS, END OF YEAR	637,953	76,605
SUPPLEMENTAL CASH FLOWS INFORMATION
Initial recognition of operating lease right-of-use assets and operating lease obligations upon adoption of ASC Topic 842	62,890
Income taxes paid
Interest paid	$ 3,998	$ 4,489

Organization and Business Backg

Organization and Business Background	9 Months Ended
	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Business Background	1. ORGANIZATION AND BUSINESS BACKGROUND Synergy Empire Limited (“the Company”) was incorporated under the laws of the State of Nevada on October 17, 2018. We have historically conducted our business through Lucky Star F&B Sdn. Bhd. and SH Dessert Sdn. Bhd, both are private limited liability company, incorporated in Malaysia. On January 16, 2019, the Company acquired 100% of the equity interests of Synergy Empire Holding Limited, a company incorporated in Republic of the Marshall Islands (“Synergy Empire Marshall”). On December 31, 2018, Synergy Empire Marshall acquired 100% of Synergy Empire Limited, a limited liability company incorporated in Hong Kong (“Synergy Empire HK”). On February 21, 2019, Synergy Empire HK acquired 100% of the equity interests of Lucky Star F&B Sdn. Bhd., a limited liability company incorporated in Malaysia (“Lucky Star”). Lucky Star acquired 100% of the equity interests of SH Dessert Sdn. Bhd., a limited liability company incorporated in Malaysia (“SH Dessert”) by Lucky Star on February 19, 2016. Mr. Leong Will Liam is the common director and major shareholder of the Company, Synergy Empire Marshall, Synergy Empire HK, Lucky Star and SH Dessert. 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 April 1, 2017. On December 30, 2020, the Company resolved to close the offering pursuant to the registration statement on Form S-1/A, dated February 25, 2020, that had been declared effective by the Securities and Exchange Commission on March 10, 2020. The Offering resulting in 100,000 shares of common stock being sold at $5.00 per share for a total of $500,000. The proceed of $500,000 will become the capital for our expansion, pursuant to the use of proceed stated in the aforementioned Form S-1/A. The Company, through its wholly owned subsidiaries, produce and distribute high quality dessert through Lucky Star and operate four restaurants through SH Dessert. Details of the Company’s subsidiaries: No. Company Name Domicile and Date of Incorporation Particulars of Issued Capital Principal Activities 1 Synergy Empire Holding Limited Marshall Islands, October 22, 2018 1 Share of Ordinary Share, US$1 each Investment Holding 2 Synergy Empire Limited Hong Kong, October 18, 2018 1 Share of Ordinary Share, HKD1 each Investment Holding 3 Lucky Star F&B Sdn. Bhd. Malaysia, February 9, 2010 100,000 Share of Ordinary Share, MYR1 each Dessert Producer and Distributor 4 SH Dessert Sdn. Bhd. Malaysia, February 19, 2016 100 Share of Ordinary Share, MYR1 each Restaurant Operator

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation These accompanying financial statements have been 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. Use of Estimates In preparing these financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheets and revenues and expenses during the years reported. Actual results may differ from these estimates. COVID-19 outbreak In March 2020 the World Health Organization declared coronavirus COVID-19 a global pandemic. The COVID-19 pandemic has negatively impacted the global economy, workforces, customers, and created significant volatility and disruption of financial markets. It has also disrupted the normal operations of many businesses, including ours. This outbreak could decrease spending, adversely affect demand for our services and harm our business and results of operations. It is not possible for us to predict the duration or magnitude of the adverse results of the outbreak and its effects on our business or results of operations at this time. Cash and Cash Equivalents The Company considers short-term, highly liquid investments with an original maturity of 90 days or less to be cash equivalents. Our deposit in Hong Kong is currently deposit in CMB Wing Lung 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 Hong Kong Dollars (“HKD”) 500,000, approximately $64,516, if CMB Wing Lung Bank fails. Our deposit in Malaysia is currently deposit in Public Bank Berhad, United Overseas Bank (Malaysia) Bhd and Malayan Banking Berhad. Perbadanan Insurans Deposit Malaysia protects our eligible deposits held with bank in Malaysia which is members of the Scheme. The scheme will pay a compensation up to a limit of Malaysia Ringgit (“MYR”) 250,000 per deposit per member bank, approximately $59,623 if the banks fails. Plant and Equipment Plant and equipment are stated at cost, with depreciation and amortization provided using the straight-line method over the following periods: Asset Categories Depreciation Periods Renovation over the remaining lease period Office and kitchen equipment 10 years Motor vehicle 5 years Inventories Inventories consisting of products available for sell, are stated at the lower of cost or market value. Cost of inventory is determined using the first-in, first-out (FIFO) method. Inventory reserve is recorded to write down the cost of inventory to the estimated market value due to slow-moving merchandise and damaged goods, which is dependent upon factors such as historical and forecasted consumer demand, and promotional environment. The Company takes ownership, risks and rewards of the products purchased. Write downs are recorded in cost of revenue in the consolidated statements of operations and comprehensive income (loss). Revenue recognition Revenue is generated through sale of goods and delivery services. Revenue is recognized when a customer obtains control of promised goods or services and is recognized in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those goods and services. The Company applies the following five-step model in order to determine this amount: (i) identification of the promised goods and services in the contract; (ii) determination of whether the promised goods and services are performance obligations, including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. 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. The Company doesn’t allow return of the products purchased or refund unless the food delivered is spoilt. Cost of revenue Cost of revenue includes the purchase cost of raw material for manufacturing and distribute to customers and packing materials. It includes purchasing and receiving costs, internal transfer costs, other costs of distribution network, opening and closing inventory net off discount received and return outwards in cost of revenue. Income tax expense Income taxes are determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC Topic 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Any 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. ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclosed in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. The Company conducts major businesses in Malaysia and is subject to tax in their own jurisdictions. As a result of its business activities, the Company will file separate tax returns that are subject to examination by the foreign tax authorities. Lease The Company officially adopted ASC 842 for the period on and after April 1, 2019 as permitted by ASU 2016-02. ASC 842 originally required all entities to use a “modified retrospective” transition approach that is intended to maximize comparability and be less complex than a full retrospective approach. On July 30, 2018, the FASB issued ASU 2018-11 to provide entities with relief from the costs of implementing certain aspects of the new leasing standard, ASU 2016-02 of which permits entities may elect not to recast the comparative periods presented when transitioning to ASC 842. As permitted by ASU 2018-11, the Company elect not to recast comparative periods, thusly. 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 and comprehensive income (loss). The functional currency of the Company is the United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. In addition, the Company’s subsidiary maintains its books and record in the respective local currency, Hong Kong Dollars (“HK$”) and Malaysian Ringgits (“MYR”), which is the respective functional currency as being the primary currency of the economic environment in which the entity operates. In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US$ are translated into US$, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, 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. Translation of amounts from the local currency of the Company into US$1 has been made at the following exchange rates for the respective periods: For the nine months ended December 31 2020 2019 Period-end MYR : US$1 exchange rate 4.02 4.09 Period-average MYR : US$1 exchange rate 4.19 4.16 Period-end/Period-average HK$ : US$1 exchange rate 7.75 7.75 Related parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. Fair value of financial instruments The carrying value of the Company’s financial instruments: cash and cash equivalents, trade receivable, deposits and other receivables, amount due to related parties and other payables approximate at their fair values because of the short-term nature of these financial instruments. The Company also follows the guidance of the ASC Topic 820-10, “Fair Value Measurements and Disclosures” (“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows: Level 1 : Observable inputs such as quoted prices in active markets; Level 2 : Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and Level 3 : Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. As of December 31, 2020 and 2019, the Company did not have any nonfinancial assets and liabilities that are recognized or disclosed at fair value in the financial statements, at least annually, on a recurring basis, nor did the Company have any assets or liabilities measured at fair value on a non-recurring basis. Net Income/(Loss) per Share The Company calculates net income/(loss) per share in accordance with ASC Topic 260, “Earnings per Share.” Basic income/(loss) per share is computed by dividing the net income/(loss) by the weighted-average number of common shares outstanding during the period. Diluted income per share is computed similar to basic income/(loss) per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive. Recently Issued Accounting Standards In September 2016, the FASB issued ASU 2016-13, Measurement of Credit Losses on Financial Instruments (Topic 326), which replaces the incurred-loss impairment methodology and requires immediate recognition of estimated credit losses expected to occur for most financial assets, including trade receivables. Credit losses on available-for-sale debt securities with unrealized losses will be recognized as allowances for credit losses limited to the amount by which fair value is below amortized cost. ASU 2016-13 is effective for the Company beginning January 1, 2020 and early adoption is permitted. The Company does not believe the potential impact of the new guidance and related codification improvements will be material to its financial position, results of operations and cash flows. Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future financial statements.

Going Concern Uncertainties

Going Concern Uncertainties	9 Months Ended
	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern Uncertainties	3. GOING CONCERN UNCERTAINTIES The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company having accumulated deficit of $1,304,407 and $1,144,401 as of December 31, 2020 and March 31, 2020, respectively. Furthermore, the Company recorded a negative working capital of $707,252 and $1,029,235 as of December 31, 2020 and March 31, 2020 respectively. For the nine months ended December 31, 2020 and 2019, the Company suffered from a net loss of $160,006 and $177,020 respectively. For the nine months ended December 31, 2020 and 2019, the Company recorded operating cash outflows of $187,185 and $149,549 in operating activities respectively. The Company’s cash position is not significant to support the Company’s daily operations. While the Company believes in the viability of its strategy and in its ability to raise additional funds, there can be no assurances to that effect. The Company’s ability to continue as a going concern is dependent upon its ability to improve profitability and the ability to acquire financial support from its shareholder. These and other factors raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that financial statements are issued. These financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result in the Company not being able to continue as a going concern.

Prepaid Expenses and Deposits

Prepaid Expenses and Deposits	9 Months Ended
	Dec. 31, 2020
Prepaid Expenses And Deposits
Prepaid Expenses and Deposits	4. PREPAID EXPENSES AND DEPOSITS As of December 31, 2020 (Unaudited) As of March 31, 2020 (Audited) Rental deposits $ 28,789 $ 20,468 Prepaid expenses 12,896 2,001 Other receivables 1,354 1,274 Total $ 43,039 $ 23,743 The rental deposits represent the deposit of the tenancy agreements. Prepaid expenses represent the deposit payments of public utilities, such as electricity, telephone, water supplies, rental and kitchen and office equipment. Other receivables represent payment made on behalf of customers such as lorry rental.

Inventories

Inventories	9 Months Ended
	Dec. 31, 2020
Inventory Disclosure [Abstract]
Inventories	5. INVENTORIES As of December 31, 2020 (Unaudited) As of March 31, 2020 (Audited) Raw material, at cost $ 8,494 $ 17,005

Plant and Equipment

Plant and Equipment	9 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Plant and Equipment	6. PLANT AND EQUIPMENT As of (Unaudited) As of March 31, 2020 (Audited) Renovation $ 164,420 $ 154,240 Office equipment - 1,316 Kitchen equipment 11,722 8,973 Motor vehicle 12,182 41,500 Total plant and equipment $ 188,324 $ 206,029 Less: Accumulated depreciation (64,562 ) (70,585 ) Total plant and equipment $ 123,762 $ 135,444 For the nine months ended December 31, 2020, the Company had invested $2,013 into kitchen equipment and made written off renovation of approximately $1,001 and office equipment of approximately $1,411 due to closure of restaurant outlets, recorded a loss of $576 and $1,012 respectively. In addition, the Company also dispose $32,326 worth of fully depreciated motor vehicle at cost for a consideration of $10,255 towards the Company. The depreciation expenses for the three and nine months ended December 31, 2020 amounted to $7,174 and $21,050 respectively.

Accrued Expenses and Other Paya

Accrued Expenses and Other Payables	9 Months Ended
	Dec. 31, 2020
Payables and Accruals [Abstract]
Accrued Expenses and Other Payables	7. ACCRUED EXPENSES AND OTHER PAYABLES As of December 31, 2020 (Unaudited) As of March 31, 2020 (Audited) Accrued expenses $ 25,966 $ 53,244 Other payables 96,977 90,587 Total $ 122,943 $ 143,831 Accrued expenses consisted of accrued salary, rental, utilities bills, audit fee, while other payables consisted of some third-party loans. The loan from third-party amounted to $57,588 and $54,060 as of December 31 and March 31, 2020 respectively, is unsecured, non-interest bearing and payable on demand.

Amount Due to Related Parties

Amount Due to Related Parties	9 Months Ended
	Dec. 31, 2020
Related Party Transactions [Abstract]
Amount Due to Related Parties	8. AMOUNT DUE TO RELATED PARTIES As of March 31, 2020 and 2019, the Company has an outstanding loan payable to our CEO, Mr. Law Jia Ming of $280,180 and $216,911 respectively. This loan is unsecured, non-interest bearing and payable on demand. Mr. Law Jia Ming was a director of our subsidiaries, Lucky Star F&B Sdn. Bhd. and SH Desserts Sdn Bhd., until February 21, 2019 and July 1, 2019 respectively. He has been our CEO and CFO since October 17, 2018. Amount due to related party, Mr. Law Jia Ming Balance as of March 31, 2019 (Audited) $ 216,911 Advancement from related party 77,487 Foreign currency translation (14,218 ) Balance as of March 31, 2020 (Audited) $ 280,180 Repayment to related party (17,720 ) Foreign currency translation 19,560 Balance as of December 31, 2020 (Unaudited) $ 282,020 For the nine months ended December 31, 2019, Mr. Law Jia Ming had advanced $59,468 to the Company. For the nine months ended December 31, 2020, the Company had repaid $17,720 to Mr. Law Jia Ming.

Amount Due to a Director

Amount Due to a Director	9 Months Ended
	Dec. 31, 2020
Amount Due To Director
Amount Due to a Director	9. AMOUNT DUE TO A DIRECTOR As of March 31, 2019, the Company has an outstanding loan payable to Mr. Leong Will Liam amounted $499,261. Of which including an amount due to CBA Capital Holdings Sdn. Bhd, a company solely owned and controlled by Mr. Leong Will Liam, amounted to $24,822, which is the consideration accrued by Company to acquired Lucky Star from its existing shareholder, paid by CBA Capital Holdings Sdn. Bhd on behalf of the Company and a loan from directly from Mr. Leong Will Liam amounted $474,439. For the year ended March 31, 2020, Mr. Leong Will Liam has further loaned $173,862 to the Company. As of March 31, 2020, the Company has an outstanding loan payable to Mr. Leong Will Liam amounted $644,072. Of which including an amount due to CBA Capital Holdings Sdn. Bhd. amounted $24,822. For the nine months ended December 31, 2020, Mr. Leong Will Liam has further advance $244,789 to the Company. As of December 31, 2020, the Company has an outstanding loan payable to Mr. Leong Will Liam amounted $ 938,852. Of which including an amount due to CBA Capital Holdings Sdn. Bhd. amounted $24,822. Both aforementioned loans are unsecured, non-interest bearing and payable on demand. Amount due to director, Mr. Leong Will Liam Balance as of March 31, 2019 (Audited) $ 474,439 Loan from Director 173,862 Foreign currency translation (29,051 ) Balance as of March 31, 2020 (Audited) $ 619,250 Advances from Director 244,789 Foreign currency translation 49,991 Balance as of December 31, 2020 (Unaudited) $ 914,030 On January 21, 2019, the Company acquired Lucky Star from its existing shareholder for a consideration of $24,822 which was paid by CBA Capital Holdings Sdn. Bhd., a company solely owned and controlled by our sole director, Mr. Leong Will Liam, on behalf of the Company. CBA Capital Holdings Sdn. Bhd. lent and waived an interest-free loan of $257,183 in Lucky Star F&B Sdn. Bhd., our wholly own subsidiary, as contribution and recorded in additional paid in capital. No transaction took place for the year ended March 31, 2020 and nine months ended December 31, 2020 Amount due to director, CBA Capital Holdings Sdn. Bhd. Balance as of March 31, 2020 (Audited) $ 24,822 Balance as of December 31, 2020 (Unaudited) $ 24,822

Bank Borrowing

Bank Borrowing	9 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Bank Borrowing	10. BANK BORROWING On January 25, 2017, Lucky Star F&B Sdn. Bhd., a wholly owned subsidiary of the Company has acquired a business loan from Standard Chartered Saadiq Berhad, a bank incorporated in Malaysia, amounted to MYR342,834 (approximately $85,231) at annual interest rate of 6.00% accrued in arrear, for a repayment period of 72 months with interest bearing monthly installment of MYR6,473 (approximately $1,609) which is the sole bank borrowing other than hire purchase obtained by the Company while the last repayment is expected on February 5, 2023. The outstanding balance of business loan as of December 31, 2020 and March 31, 2019 can be summarized as follow: As of December 31, 2020 (Unaudited) As of March 31, 2020 (Audited) Bank borrowing (Current portion) $ 15,604 $ 15,267 Bank borrowing (Non-current portion) 31,134 30,453 Total $ 46,738 $ 45,720 For the nine months ended December 31, 2020, the Company repaid $2,202 while incurring additional $2,455 interest in loan deferment. On April 1, 2020, Standard Chartered Saadiq Berhad announced to provide loan deferment to borrower for a period 6 months in supporting of Malaysia National Bank to ease financial pressure as a result of movement control order promulgated by Malaysia Government to contain the outbreak of COVID-19. Pursuant to the announcement, no instalment is required, and no penalty will be imposed during the 6 months period however additional non-compounding interest will continue to accrue. As such, the Company has incurred additional interest of $2,455 interest expenses. For the nine months ended December 31, 2019, the Company repaid $9,606 in bank borrowings. Maturities of the loan for each of the five years and thereafter are as follows: Year ending March 31 2021 $ 3,744 2022 $ 16,024 2023 $ 17,702 2024 $ 9,269 2025 $ - Total $ 46,738

Lease - Right-of-Use Asset and

Lease - Right-of-Use Asset and Lease Liabilities	9 Months Ended
	Dec. 31, 2020
Leases [Abstract]
Lease - Right-of-Use Asset and Lease Liabilities	11. LEASE - RIGHT-OF-USE ASSET AND LEASE LIABILITIES The Company officially adopted ASC 842 for the period on and after April 1, 2019 as permitted by ASU 2016-02. ASC 842 originally required all entities to use a “modified retrospective” transition approach that is intended to maximize comparability and be less complex than a full retrospective approach. On July 30, 2018, the FASB issued ASU 2018-11 to provide entities with relief from the costs of implementing certain aspects of the new leasing standard, ASU 2016-02 of which permits entities may elect not to recast the comparative periods presented when transitioning to ASC 842. As permitted by ASU 2018-11, the Company elect not to recast comparative periods, thusly. As of March 31, 2020, the Company recognized approximately US$215,043, lease liability as well as right-of-use asset for all leases (with the exception of short-term leases) at the commencement date. Lease liabilities are measured at present value of the sum of remaining rental payments as of March 31, 2020, with discounted rate of 6.65% adopted from Malayan Banking (Maybank) Berhad’s base lending rate as a reference for discount rate, as this bank is the largest bank and national bank of Malaysia. On July 29, 2020, the Management of the Company decide to terminate two restaurant outlets on Setapak and Pandan Indah, 3-month notice were given to the landlord, effective on August 1, 2020 onwards. As such, both restaurant outlets tenancy agreement expires on October 31, 2020 and no longer carry any operation as of December 31, 2020. On September 22, 2020, the Management of the Company decide to terminate restaurant outlets on Botanic and C180, 2-month notice were given to the landlord, effective on September 28, 2020 onwards. As such, both restaurant outlets tenancy agreement expired on November 30, 2020 and no longer carried any operation as of December 31, 2020. On November 15, 2020, the Company enter into a new tenancy agreement with an unrelated third party for a new shop located in C180 through indirect wholly owned subsidiary SH Dessert Sdn Bhd for a tenancy period of two years. SH Dessert Sdn Bhd were given a rent-free grace period of one month from November 15, 2020 to December 14, 2020, upon the expiration of rent-free grace period, the Company shall begin serving rental of MYR 6,000 (approximately $1,492) on monthly basis. The premise is intended to be operated as a new restaurant outlet. As of December 31, 2020, other than the new tenancy agreements and Central Kitchen, all other tenancy agreements are fully expired, as such discontinuation adjustment were included to the computation of right of use assets and lease liabilities. A single lease cost is recognized over the lease term on a generally straight-line basis. All cash payments of operating lease cost are classified within operating activities in the statement of cash flows. The initial recognition of operating lease right-of-use and lease liabilities as follow: Gross lease payable $ 209,249 Less: imputed interest (25,507 ) Initial recognition as of April 1, 2019 $ 183,742 Additional lease recognizes for the year ended March 31, 2020 31,301 Gross lease as of March 31, 2020 215,043 As of December 31, 2020, operating lease right of use asset as follow: Gross lease as of March 31, 2020 $ 215,043 Amortization for the year ended March 31, 2020 (70,507 ) Balance as of March 31, 2020 (Audited) $ 144,536 New lease recognized on November 15, 2020 63,062 Amortization for nine months ended December 31, 2020 (50,549 ) Adjustment for discontinuation of tenancy (24,977 ) Foreign exchange translation 8,334 Balance as of December 31, 2020 $ 140,406 As of December 31, 2020, operating lease liability as follow: Gross lease as of March 31, 2020 $ 215,043 Less: gross repayment for the year ended March 31, 2020 (79,555 ) Add: imputed interest for the year ended March 31, 2020 10,550 Balance as of March 31, 2020 (Audited) $ 146,038 New lease recognized on November 15, 2020 63,062 Add: imputed interest for the nine months ended December 31, 2020 6,134 Less: gross repayment for the nine months ended December 31, 2020 (54,853 ) Adjustment for discontinuation of tenancy (24,977 ) Foreign exchange translation 8,520 Balance as of December 31, 2020 $ 143,924 Less: lease liability current portion (30,726 ) Lease liability non-current portion 113,198 For the three and nine months ended December 31, 2020, the amortization of the operating lease right of use asset amounted $17,999 and $50,549, respectively. Maturities of operating lease obligation as follow: Year ending March 31, 2021 7,509 March 31, 2022 31,719 March 31, 2023 36,414 March 31, 2024 38,699 March 31, 2025 29,583 Total $ 143,924 Other information: Nine months ended December 31 2020 2019 (unaudited) (unaudited) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow to operating lease $ 56,683 $ 53,530 Right-of-use assets obtained in exchange for operating lease liabilities 63,062 171,152 Remaining lease term for operating lease (years) 4.50 5.25 Weighted average discount rate for operating lease 6.65 % 6.65 % The Company has incurred lease expenses amounted to $56,683 for the nine months ended December 31, 2020.

Concentration of Risk

Concentration of Risk	9 Months Ended
	Dec. 31, 2020
Risks and Uncertainties [Abstract]
Concentration of Risk	12. CONCENTRATION OF RISK (a) Major Customers For the three and nine months ended December 31, 2020 and 2019, there was no customer who accounted for 10% or more of the Company’s revenues nor with significant outstanding receivables. (b) Major Suppliers For the three and nine months ended December 31, 2020 and 2019, there was no supplier who accounted for 10% or more of the Company’s purchases nor with significant outstanding payables.

Income Taxes

Income Taxes	9 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	13. Income Taxes The income / (loss) before income taxes of the Company for the nine months ended December 31, 2020 and 2019 were comprised of the following: For the nine months ended December 31 2020 2019 Tax jurisdictions from: – Local $ 10,930 $ (6,321 ) – Foreign, representing: Marshall Islands (non-taxable jurisdiction) (1,142 ) (905 ) Hong Kong (613 ) (160 ) Malaysia (169,181 ) (169,634 ) Loss before income taxes $ (160,006 ) $ (177,020 ) Provision for income taxes consisted of the following: As of December 31, 2020 As of March 31, 2020 Current: – Local $ - $ - – Foreign: Marshall Islands (non-taxable jurisdiction) - - Hong Kong - - Malaysia - - Deferred: – Local - - – Foreign - - $ - $ - The effective tax rate in the periods presented is the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rates. During the periods presented, the Company has a number of subsidiaries that operates in different countries and is subject to tax in the jurisdictions in which its subsidiaries operate, as follows: United States of America The Tax Act reduces the U.S. statutory corporate tax rate from 35% to 21% for our tax years beginning in 2018. The Company is registered in the State of Nevada and is subject to United States of America tax law. As of December 31, 2020, the operations in the United States of America incurred $50,882 of cumulative net operating losses (NOL’s) which can be carried forward to offset future taxable income. The NOL carryforwards begin to expire in 2040, if unutilized. The Company has provided for a full valuation allowance of approximately $10,685 against the deferred tax assets on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future. Hong Kong Synergy Empire HK operating in Hong Kong are subject to the Hong Kong Profits Tax at the statutory income tax rate of 8.25% on assessable profits up to HK$2,000,000; and 16.5% on any part of assessable profits over HK$2,000,000. As of December 31, 2020, subsidiary in Hong Kong incurred an aggregate operating loss of $1,925. The cumulative operating losses can be carried forward to offset future taxable income. The Company has provided for a full valuation allowance against the deferred tax assets of $159 on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future. Malaysia Lucky Star F&B Sdn. Bhd. and SH Desserts Sdn. Bhd. are subject to the Malaysia Corporate Tax Laws at a two tier corporate income tax rate based on amount of paid up capital. The tax rate for year of assessment 2020 for company with paid-up capital of MYR 2,500,000 (approximately $580,000) or less and that are not part of a group containing a company exceeding this capitalization threshold is 17% on the first MYR 600,000 (approximately $143,000) taxable profit with the remaining balance being taxed at 24%. For the nine months ended December 31, 2020 and 2019, Lucky Star F&B Sdn. Bhd. incurred a loss of $142,412 and $141,146 respectively, while SH Desserts Sdn. Bhd. incurred an operating loss of $27,932 and $28,104 respectively, which can be carried forward for seven years to offset its taxable income. As of December 31, 2020, the operations in Malaysia incurred $1,248,356 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss can be carried forward for seven years. The Company has provided for a full valuation allowance against the deferred tax assets of $212,221 on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future. The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of December 31, 2020 and March 31, 2020: As of As of December 31, 2020 March 31, 2020 Deferred tax assets: Net operating loss carryforwards $ $ – United States of America 10,685 12,981 – Marshall Islands - - – Hong Kong 159 108 – Malaysia 212,221 183,262 223,065 196,351 Less: valuation allowance (223,065 ) (196,351 ) Deferred tax assets $ - $ - Management believes that it is more likely than not that the deferred tax assets will not be fully realizable in the future. Accordingly, the Company provided for a full valuation allowance against its deferred tax assets of $223,065 as of December 31, 2020.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Dec. 31, 2020
Equity [Abstract]
Stockholders' Equity	14. STOCKHOLDERS’ EQUITY On October 17, 2018, the founder of the Company, Mr. Leong Will Liam purchased 900,000 shares of restricted common stock of the Company at $0.03 per share for the Company’s initial working capital. Each share was with a par value of $0.0001. All proceeds received are used for the Company’s working capital. On January 21, 2019, CBA Capital Holdings Sdn. Bhd. waived an interest-free loan of $257,183 in Lucky Star F&B Sdn. Bhd., our wholly own subsidiary, as contribution and recorded in additional paid in capital. CBA Capital Holdings Sdn. Bhd. is wholly owned by our Director, Mr. Leong Will Liam. On December 30, 2020, the Company resolved to close the offering pursuant to the registration statement on Form S-1/A, dated February 25, 2020, that had been declared effective by the Securities and Exchange Commission on March 10, 2020. The Offering resulting in 100,000 shares of common stock being sold at $5.00 per share for a total of $500,000. As of December 31, 2020, there were 1,000,000 shares of common stock issued and outstanding. There were no stock options, warrants or other potentially dilutive securities outstanding as of December 31, 2020.

Subsequent Events

Subsequent Events	9 Months Ended
	Dec. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	15. SUBSEQUENT EVENTS In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred after December 31, 2020 up through the date the Company presented these audited financial statements. On 11 January 2021, Prime Minister of Malaysia Muhyiddin Yassin announced that Movement Control Order restrictions would be re-introduced to the states of Malacca, Johor, Penang, Selangor, Sabah and the federal territories of Kuala Lumpur (which the Company restaurants are operating within), Putrajaya, and Labuan from January 13, 2021 to January 26, 2021 for a period of two weeks due to increase in daily COVID-19 infection cases. Restriction of Movement Control Order as following: ● Banning travel between states and districts; ● Limiting travel 10km away from homes; ● Stay at home orders; ● Only allowing two people per household to travel in cars and buy groceries; ● Banning social gatherings including weddings, seminars, and sports; ● Eateries and hawker stalls can only provide takeaway services and deliveries; ● Only five essential economic sectors allowed to operate: manufacturing, construction, services (including supermarkets, banks and health services), trade and distribution and plantations; ● Outdoor recreational activities limited to people from the same household; ● Non-essential workers to work from home; and ● Five person limit at mosques and other places of worship.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation These accompanying financial statements have been 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.
Use of Estimates	Use of Estimates In preparing these financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheets and revenues and expenses during the years reported. Actual results may differ from these estimates.
COVID-19 Outbreak	COVID-19 outbreak In March 2020 the World Health Organization declared coronavirus COVID-19 a global pandemic. The COVID-19 pandemic has negatively impacted the global economy, workforces, customers, and created significant volatility and disruption of financial markets. It has also disrupted the normal operations of many businesses, including ours. This outbreak could decrease spending, adversely affect demand for our services and harm our business and results of operations. It is not possible for us to predict the duration or magnitude of the adverse results of the outbreak and its effects on our business or results of operations at this time.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers short-term, highly liquid investments with an original maturity of 90 days or less to be cash equivalents. Our deposit in Hong Kong is currently deposit in CMB Wing Lung 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 Hong Kong Dollars (“HKD”) 500,000, approximately $64,516, if CMB Wing Lung Bank fails. Our deposit in Malaysia is currently deposit in Public Bank Berhad, United Overseas Bank (Malaysia) Bhd and Malayan Banking Berhad. Perbadanan Insurans Deposit Malaysia protects our eligible deposits held with bank in Malaysia which is members of the Scheme. The scheme will pay a compensation up to a limit of Malaysia Ringgit (“MYR”) 250,000 per deposit per member bank, approximately $59,623 if the banks fails.
Plant and Equipment	Plant and Equipment Plant and equipment are stated at cost, with depreciation and amortization provided using the straight-line method over the following periods: Asset Categories Depreciation Periods Renovation over the remaining lease period Office and kitchen equipment 10 years Motor vehicle 5 years
Inventories	Inventories Inventories consisting of products available for sell, are stated at the lower of cost or market value. Cost of inventory is determined using the first-in, first-out (FIFO) method. Inventory reserve is recorded to write down the cost of inventory to the estimated market value due to slow-moving merchandise and damaged goods, which is dependent upon factors such as historical and forecasted consumer demand, and promotional environment. The Company takes ownership, risks and rewards of the products purchased. Write downs are recorded in cost of revenue in the consolidated statements of operations and comprehensive income (loss).
Revenue Recognition	Revenue recognition Revenue is generated through sale of goods and delivery services. Revenue is recognized when a customer obtains control of promised goods or services and is recognized in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those goods and services. The Company applies the following five-step model in order to determine this amount: (i) identification of the promised goods and services in the contract; (ii) determination of whether the promised goods and services are performance obligations, including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. 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. The Company doesn’t allow return of the products purchased or refund unless the food delivered is spoilt.
Cost of Revenue	Cost of revenue Cost of revenue includes the purchase cost of raw material for manufacturing and distribute to customers and packing materials. It includes purchasing and receiving costs, internal transfer costs, other costs of distribution network, opening and closing inventory net off discount received and return outwards in cost of revenue.
Income Tax Expense	Income tax expense Income taxes are determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC Topic 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Any 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. ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclosed in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. The Company conducts major businesses in Malaysia and is subject to tax in their own jurisdictions. As a result of its business activities, the Company will file separate tax returns that are subject to examination by the foreign tax authorities.
Lease	Lease The Company officially adopted ASC 842 for the period on and after April 1, 2019 as permitted by ASU 2016-02. ASC 842 originally required all entities to use a “modified retrospective” transition approach that is intended to maximize comparability and be less complex than a full retrospective approach. On July 30, 2018, the FASB issued ASU 2018-11 to provide entities with relief from the costs of implementing certain aspects of the new leasing standard, ASU 2016-02 of which permits entities may elect not to recast the comparative periods presented when transitioning to ASC 842. As permitted by ASU 2018-11, the Company elect not to recast comparative periods, thusly.
Foreign Currencies Translation	Foreign currencies translation Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statement of operations and comprehensive income (loss). The functional currency of the Company is the United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. In addition, the Company’s subsidiary maintains its books and record in the respective local currency, Hong Kong Dollars (“HK$”) and Malaysian Ringgits (“MYR”), which is the respective functional currency as being the primary currency of the economic environment in which the entity operates. In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US$ are translated into US$, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, 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. Translation of amounts from the local currency of the Company into US$1 has been made at the following exchange rates for the respective periods: For the nine months ended December 31 2020 2019 Period-end MYR : US$1 exchange rate 4.02 4.09 Period-average MYR : US$1 exchange rate 4.19 4.16 Period-end/Period-average HK$ : US$1 exchange rate 7.75 7.75
Related Parties	Related parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence.
Fair Value of Financial Instruments	Fair value of financial instruments The carrying value of the Company’s financial instruments: cash and cash equivalents, trade receivable, deposits and other receivables, amount due to related parties and other payables approximate at their fair values because of the short-term nature of these financial instruments. The Company also follows the guidance of the ASC Topic 820-10, “Fair Value Measurements and Disclosures” (“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows: Level 1 : Observable inputs such as quoted prices in active markets; Level 2 : Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and Level 3 : Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. As of December 31, 2020 and 2019, the Company did not have any nonfinancial assets and liabilities that are recognized or disclosed at fair value in the financial statements, at least annually, on a recurring basis, nor did the Company have any assets or liabilities measured at fair value on a non-recurring basis.
Net Income/(Loss) Per Share	Net Income/(Loss) per Share The Company calculates net income/(loss) per share in accordance with ASC Topic 260, “Earnings per Share.” Basic income/(loss) per share is computed by dividing the net income/(loss) by the weighted-average number of common shares outstanding during the period. Diluted income per share is computed similar to basic income/(loss) per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive.
Recently Issued Accounting Standards	Recently Issued Accounting Standards In September 2016, the FASB issued ASU 2016-13, Measurement of Credit Losses on Financial Instruments (Topic 326), which replaces the incurred-loss impairment methodology and requires immediate recognition of estimated credit losses expected to occur for most financial assets, including trade receivables. Credit losses on available-for-sale debt securities with unrealized losses will be recognized as allowances for credit losses limited to the amount by which fair value is below amortized cost. ASU 2016-13 is effective for the Company beginning January 1, 2020 and early adoption is permitted. The Company does not believe the potential impact of the new guidance and related codification improvements will be material to its financial position, results of operations and cash flows. Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future financial statements.

Organization and Business Bac_2

Organization and Business Background (Tables)	9 Months Ended
	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Company's Subsidiaries	The Company, through its wholly owned subsidiaries, produce and distribute high quality dessert through Lucky Star and operate four restaurants through SH Dessert. Details of the Company’s subsidiaries: No. Company Name Domicile and Date of Incorporation Particulars of Issued Capital Principal Activities 1 Synergy Empire Holding Limited Marshall Islands, October 22, 2018 1 Share of Ordinary Share, US$1 each Investment Holding 2 Synergy Empire Limited Hong Kong, October 18, 2018 1 Share of Ordinary Share, HKD1 each Investment Holding 3 Lucky Star F&B Sdn. Bhd. Malaysia, February 9, 2010 100,000 Share of Ordinary Share, MYR1 each Dessert Producer and Distributor 4 SH Dessert Sdn. Bhd. Malaysia, February 19, 2016 100 Share of Ordinary Share, MYR1 each Restaurant Operator

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Schedule of Depreciation and Amortization Periods of Plant and Equipment	Plant and equipment are stated at cost, with depreciation and amortization provided using the straight-line method over the following periods: Asset Categories Depreciation Periods Renovation over the remaining lease period Office and kitchen equipment 10 years Motor vehicle 5 years
Schedule of Exchange Rate Translation of Amounts from Local Currency	Translation of amounts from the local currency of the Company into US$1 has been made at the following exchange rates for the respective periods: For the nine months ended December 31 2020 2019 Period-end MYR : US$1 exchange rate 4.02 4.09 Period-average MYR : US$1 exchange rate 4.19 4.16 Period-end/Period-average HK$ : US$1 exchange rate 7.75 7.75

Prepaid Expenses and Deposits (

Prepaid Expenses and Deposits (Tables)	9 Months Ended
	Dec. 31, 2020
Prepaid Expenses And Deposits
Schedule of Prepaid Expenses and Deposits	As of December 31, 2020 (Unaudited) As of March 31, 2020 (Audited) Rental deposits $ 28,789 $ 20,468 Prepaid expenses 12,896 2,001 Other receivables 1,354 1,274 Total $ 43,039 $ 23,743

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Dec. 31, 2020
Inventory Disclosure [Abstract]
Schedule of Inventories	As of December 31, 2020 (Unaudited) As of March 31, 2020 (Audited) Raw material, at cost $ 8,494 $ 17,005

Plant and Equipment (Tables)

Plant and Equipment (Tables)	9 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Schedule of Plant and Equipment	As of (Unaudited) As of March 31, 2020 (Audited) Renovation $ 164,420 $ 154,240 Office equipment - 1,316 Kitchen equipment 11,722 8,973 Motor vehicle 12,182 41,500 Total plant and equipment $ 188,324 $ 206,029 Less: Accumulated depreciation (64,562 ) (70,585 ) Total plant and equipment $ 123,762 $ 135,444

Accrued Expenses and Other Pa_2

Accrued Expenses and Other Payables (Tables)	9 Months Ended
	Dec. 31, 2020
Payables and Accruals [Abstract]
Schedule of Accrued Expenses and Other Payables	As of December 31, 2020 (Unaudited) As of March 31, 2020 (Audited) Accrued expenses $ 25,966 $ 53,244 Other payables 96,977 90,587 Total $ 122,943 $ 143,831

Amount Due to Related Parties (

Amount Due to Related Parties (Tables)	9 Months Ended
	Dec. 31, 2020
Related Party Transactions [Abstract]
Schedule of Amount Due to Related Parties	He has been our CEO and CFO since October 17, 2018. Amount due to related party, Mr. Law Jia Ming Balance as of March 31, 2019 (Audited) $ 216,911 Advancement from related party 77,487 Foreign currency translation (14,218 ) Balance as of March 31, 2020 (Audited) $ 280,180 Repayment to related party (17,720 ) Foreign currency translation 19,560 Balance as of December 31, 2020 (Unaudited) $ 282,020

Amount Due to a Director (Table

Amount Due to a Director (Tables)	9 Months Ended
	Dec. 31, 2020
Amount Due To Director Tables Abstract
Schedule of Amount Due to Directors	Both aforementioned loans are unsecured, non-interest bearing and payable on demand. Amount due to director, Mr. Leong Will Liam Balance as of March 31, 2019 (Audited) $ 474,439 Loan from Director 173,862 Foreign currency translation (29,051 ) Balance as of March 31, 2020 (Audited) $ 619,250 Advances from Director 244,789 Foreign currency translation 49,991 Balance as of December 31, 2020 (Unaudited) $ 914,030 No transaction took place for the year ended March 31, 2020 and nine months ended December 31, 2020 Amount due to director, CBA Capital Holdings Sdn. Bhd. Balance as of March 31, 2020 (Audited) $ 24,822 Balance as of December 31, 2020 (Unaudited) $ 24,822

Bank Borrowing (Tables)

Bank Borrowing (Tables)	9 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Summary of Outstanding Balance of Business Loans	The outstanding balance of business loan as of December 31, 2020 and March 31, 2019 can be summarized as follow: As of December 31, 2020 (Unaudited) As of March 31, 2020 (Audited) Bank borrowing (Current portion) $ 15,604 $ 15,267 Bank borrowing (Non-current portion) 31,134 30,453 Total $ 46,738 $ 45,720
Schedule of Maturities of Loan	Maturities of the loan for each of the five years and thereafter are as follows: Year ending March 31 2021 $ 3,744 2022 $ 16,024 2023 $ 17,702 2024 $ 9,269 2025 $ - Total $ 46,738

Lease - Right-of-Use Asset an_2

Lease - Right-of-Use Asset and Lease Liabilities (Tables)	9 Months Ended
	Dec. 31, 2020
Leases [Abstract]
Schedule of Operating Lease Right-of-Use and Lease Liabilities	The initial recognition of operating lease right-of-use and lease liabilities as follow: Gross lease payable $ 209,249 Less: imputed interest (25,507 ) Initial recognition as of April 1, 2019 $ 183,742 Additional lease recognizes for the year ended March 31, 2020 31,301 Gross lease as of March 31, 2020 215,043
Schedule of Operating Lease Right of Use Asset	As of December 31, 2020, operating lease right of use asset as follow: Gross lease as of March 31, 2020 $ 215,043 Amortization for the year ended March 31, 2020 (70,507 ) Balance as of March 31, 2020 (Audited) $ 144,536 New lease recognized on November 15, 2020 63,062 Amortization for nine months ended December 31, 2020 (50,549 ) Adjustment for discontinuation of tenancy (24,977 ) Foreign exchange translation 8,334 Balance as of December 31, 2020 $ 140,406
Schedule of Operating Lease Liability	As of December 31, 2020, operating lease liability as follow: Gross lease as of March 31, 2020 $ 215,043 Less: gross repayment for the year ended March 31, 2020 (79,555 ) Add: imputed interest for the year ended March 31, 2020 10,550 Balance as of March 31, 2020 (Audited) $ 146,038 New lease recognized on November 15, 2020 63,062 Add: imputed interest for the nine months ended December 31, 2020 6,134 Less: gross repayment for the nine months ended December 31, 2020 (54,853 ) Adjustment for discontinuation of tenancy (24,977 ) Foreign exchange translation 8,520 Balance as of December 31, 2020 $ 143,924 Less: lease liability current portion (30,726 ) Lease liability non-current portion 113,198
Schedule of Maturities of Operating Lease Obligation	Maturities of operating lease obligation as follow: Year ending March 31, 2021 7,509 March 31, 2022 31,719 March 31, 2023 36,414 March 31, 2024 38,699 March 31, 2025 29,583 Total $ 143,924
Schedule of Lease Other Information	Other information: Nine months ended December 31 2020 2019 (unaudited) (unaudited) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow to operating lease $ 56,683 $ 53,530 Right-of-use assets obtained in exchange for operating lease liabilities 63,062 171,152 Remaining lease term for operating lease (years) 4.50 5.25 Weighted average discount rate for operating lease 6.65 % 6.65 %

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of Income Loss Before Income Taxes	The income / (loss) before income taxes of the Company for the nine months ended December 31, 2020 and 2019 were comprised of the following: For the nine months ended December 31 2020 2019 Tax jurisdictions from: – Local $ 10,930 $ (6,321 ) – Foreign, representing: Marshall Islands (non-taxable jurisdiction) (1,142 ) (905 ) Hong Kong (613 ) (160 ) Malaysia (169,181 ) (169,634 ) Loss before income taxes $ (160,006 ) $ (177,020 )
Summary of Provision for Income Tax	Provision for income taxes consisted of the following: As of December 31, 2020 As of March 31, 2020 Current: – Local $ - $ - – Foreign: Marshall Islands (non-taxable jurisdiction) - - Hong Kong - - Malaysia - - Deferred: – Local - - – Foreign - - $ - $ -
Schedule of Deferred Tax Assets and Liabilities	The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of December 31, 2020 and March 31, 2020: As of As of December 31, 2020 March 31, 2020 Deferred tax assets: Net operating loss carryforwards $ $ – United States of America 10,685 12,981 – Marshall Islands - - – Hong Kong 159 108 – Malaysia 212,221 183,262 223,065 196,351 Less: valuation allowance (223,065 ) (196,351 ) Deferred tax assets $ - $ -

Organization and Business Bac_3

Organization and Business Background (Details Narrative) - USD ($)	Dec. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2020	Feb. 21, 2019	Jan. 16, 2019	Dec. 31, 2018	Feb. 19, 2016
Common stock shares issued	100,000	1,000,000		900,000
Price per share	$ 5
Proceeds from issuance of common stock	$ 500,000	$ 500,000
Synergy Empire Marshall [Member] | Synergy Empire HK [Member] | Hong Kong [Member]
Equity ownership interest rate percentage							100.00%
Lucky Star [Member] | Synergy Empire HK [Member]
Equity ownership interest rate percentage					100.00%
SH Dessert [Member] | Lucky Star [Member]
Equity ownership interest rate percentage								100.00%
Synergy Empire Limited [Member] | Synergy Empire Marshall [Member]
Equity ownership interest rate percentage						100.00%

Organization and Business Bac_4

Organization and Business Background - Schedule of Company's Subsidiaries (Details)	9 Months Ended
	Dec. 31, 2020
Subsidiary Company One [Member]
Company Name	Synergy Empire Holding Limited
Domicile and Date of Incorporation	Marshall Islands, October 22, 2018
Particulars of Issued Capital	1 Share of Ordinary Share, US$1 each
Principal Activities	Investment Holding
Subsidiary Company Two [Member]
Company Name	Synergy Empire Limited
Domicile and Date of Incorporation	Hong Kong, October 18, 2018
Particulars of Issued Capital	1 Share of Ordinary Share, HKD1 each
Principal Activities	Investment Holding
Subsidiary Company Three [Member]
Company Name	Lucky Star F&B Sdn. Bhd.
Domicile and Date of Incorporation	Malaysia, February 9, 2010
Particulars of Issued Capital	100,000 Share of Ordinary Share, MYR1 each
Principal Activities	Dessert Producer and Distributor
Subsidiary Company Four [Member]
Company Name	SH Dessert Sdn. Bhd.
Domicile and Date of Incorporation	Malaysia, February 19, 2016
Particulars of Issued Capital	100 Share of Ordinary Share, MYR1 each
Principal Activities	Restaurant Operator

Organization and Business Bac_5

Organization and Business Background - Schedule of Company's Subsidiaries (Details) (Parenthetical)	3 Months Ended	9 Months Ended
	Dec. 31, 2020USD ($)	Dec. 31, 2020USD ($)shares	Dec. 31, 2020HKD ($)shares	Dec. 31, 2020MYR (RM)shares
Number of shares issued, value | $	$ 500,000
Subsidiary Company One [Member]
Number of shares issued, shares		1	1	1
Number of shares issued, value | $		$ 1
Subsidiary Company Two [Member]
Number of shares issued, shares		1	1	1
Subsidiary Company Two [Member] | HKD [Member]
Number of shares issued, value | $			$ 1
Subsidiary Company Three [Member]
Number of shares issued, shares		100,000	100,000	100,000
Subsidiary Company Three [Member] | MYR [Member]
Number of shares issued, value | RM				RM 1
Subsidiary Company Four [Member]
Number of shares issued, shares		100	100	100
Subsidiary Company Four [Member] | MYR [Member]
Number of shares issued, value | RM				RM 1

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative)	9 Months Ended
	Dec. 31, 2020USD ($)	Dec. 31, 2020HKD ($)	Dec. 31, 2020MYR (RM)
Income tax description	Tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.	Tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.	Tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.
CMB Wing Lung Bank Limited [Member]
Stock issued during period value compensation	$ 64,516
CMB Wing Lung Bank Limited [Member] | HKD [Member] | Maximum [Member]
Stock issued during period value compensation		$ 500,000
Public Bank Berhard, United Overseas Bank Bhd and Malayan Banking Berhad [Member]
Stock issued during period value compensation	$ 59,623
Public Bank Berhard, United Overseas Bank Bhd and Malayan Banking Berhad [Member] | MYR [Member] | Maximum [Member]
Stock issued during period value compensation | RM			RM 250,000

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Depreciation and Amortization Periods of Plant and Equipment (Details)	9 Months Ended
	Dec. 31, 2020
Renovation [Member]
Plant and equipment depreciation useful lives, description	over the remaining lease period
Office and Kitchen Equipment [Member]
Plant and equipment depreciation useful lives	10 years
Motor Vehicle [Member]
Plant and equipment depreciation useful lives	5 years

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Schedule of Exchange Rate Translation of Amounts from Local Currency (Details)	Dec. 31, 2020	Dec. 31, 2019
Period-End MYR [Member]
Foreign currency exchange rate, translation	4.02	4.09
Period-Average MYR {member]
Foreign currency exchange rate, translation	4.19	4.16
Period-End/ Period-Average HK {member]
Foreign currency exchange rate, translation	7.75	7.75

Going Concern Uncertainties (De

Going Concern Uncertainties (Details Narrative) - USD ($)	3 Months Ended						9 Months Ended
	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (1,304,407)						$ (1,304,407)		$ (1,144,401)
Working capital	707,252						707,252		$ 1,029,235
Net loss	$ (78,285)	$ (56,966)	$ (24,755)	$ (38,780)	$ (70,010)	$ (68,230)	(160,006)	$ (177,020)
Cash used in operating activities							$ (187,185)	$ (149,549)

Prepaid Expenses and Deposits -

Prepaid Expenses and Deposits - Schedule of Prepaid Expenses and Deposits (Details) - USD ($)	Dec. 31, 2020	Mar. 31, 2020
Prepaid Expenses And Deposits
Rental deposits	$ 28,789	$ 20,468
Prepaid expenses	12,896	2,001
Other receivables	1,354	1,274
Total	$ 43,039	$ 23,743

Inventories - Schedule of Inven

Inventories - Schedule of Inventories (Details) - USD ($)	Dec. 31, 2020	Mar. 31, 2020
Inventory Disclosure [Abstract]
Raw material, at cost	$ 8,494	$ 17,005

Plant and Equipment (Details Na

Plant and Equipment (Details Narrative) - USD ($)	3 Months Ended	9 Months Ended
	Dec. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2020
Kitchen equipment		$ 2,013	$ 30,616
Worth of motor vehicle	$ 123,762	123,762		$ 135,444
Depreciation expenses	7,174	21,050
Kitchen Equipment [Member]
Kitchen equipment		2,013
Renovation of Kitchen equiptment	1,001	1,001
Loss on closure of restaurant outlets		576
Office Equipment [Member]
Kitchen equipment		1,411
Loss on closure of restaurant outlets		1,012
Motor Vehicle [Member]
Worth of motor vehicle	$ 32,326	32,326
Motor Vehicle [Member]
Proceeds from sale of asset		$ 10,255

Plant and Equipment - Schedule

Plant and Equipment - Schedule of Plant and Equipment (Details) - USD ($)	Dec. 31, 2020	Mar. 31, 2020
Total plant and equipment	$ 188,324	$ 206,029
Less: Accumulated depreciation	(64,562)	(70,585)
Total plant and equipment	123,762	135,444
Renovation [Member]
Total plant and equipment	164,420	154,240
Office Equipment [Member]
Total plant and equipment		1,316
Kitchen Equipment [Member]
Total plant and equipment	11,722	8,973
Motor Vehicle [Member]
Total plant and equipment	$ 12,182	$ 41,500

Accrued Expenses and Other Pa_3

Accrued Expenses and Other Payables (Details Narrative) - USD ($)	Dec. 31, 2020	Mar. 31, 2020
Payables and Accruals [Abstract]
Loan from third-party	$ 57,588	$ 54,060

Accrued Expenses and Other Pa_4

Accrued Expenses and Other Payables - Schedule of Accrued Expenses and Other Payables (Details) - USD ($)	Dec. 31, 2020	Mar. 31, 2020
Payables and Accruals [Abstract]
Accrued expenses	$ 25,966	$ 53,244
Other payables	96,977	90,587
Total	$ 122,943	$ 143,831

Amount Due to Related Parties_2

Amount Due to Related Parties (Details Narrative) - USD ($)	9 Months Ended		12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2020	Mar. 31, 2019
Outstanding loan payable	$ 282,020		$ 280,180
Mr. Law Jia Ming [Member]
Outstanding loan payable	282,020		280,180	$ 216,911
Advancement from related party		$ 59,468	77,487
Repayment to related party	$ 17,720
Mr. Law Jia Ming [Member] | CEO [Member]
Outstanding loan payable			$ 280,180	$ 216,911

Amount Due to Related Parties -

Amount Due to Related Parties - Schedule of Amount Due to Related Parties (Details) - USD ($)	9 Months Ended		12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2020
Amount due to related party, beginning balance	$ 280,180
Foreign currency translation	8,520
Amount due to related party, ending balance	282,020		$ 280,180
Mr. Law Jia Ming [Member]
Amount due to related party, beginning balance	280,180	$ 216,911	216,911
Advancement from related party		$ 59,468	77,487
Repayment to related party	(17,720)
Foreign currency translation	19,560		(14,218)
Amount due to related party, ending balance	$ 282,020		$ 280,180

Amount Due to a Director (Detai

Amount Due to a Director (Details Narrative) - USD ($)	Jan. 21, 2019	Dec. 31, 2020	Mar. 31, 2020	Mar. 31, 2019
Mr. Leong Will Liam and CBA Capital Holdings Sdn. Bhd [Member]
Outstanding loan payable		$ 938,852	$ 644,072	$ 499,261
CBA Capital Holdings Sdn. Bhd [Member]
Outstanding loan payable		24,822	24,822	24,822
CBA Capital Holdings Sdn. Bhd [Member] | Lucky Star F&B Sdn. Bhd. [Member]
Payment to acquire business	$ 24,822
Interest-free loan waived	$ 257,183
Mr. Leong Will Liam [Member]
Outstanding loan payable				$ 474,439
Loan form director		$ 244,789	$ 173,862

Amount Due to a Director - Sche

Amount Due to a Director - Schedule of Amount Due to Directors (Details) - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2020	Mar. 31, 2020
Foreign currency translation	$ 8,520
Mr. Leong Will Liam [Member]
Amount due to director, beginning balance		$ 474,439
Loan from director	244,789	173,862
Mr. Leong Will Liam [Member] | Director [Member]
Amount due to director, beginning balance	619,250	474,439
Loan from director		173,862
Advance from Director	244,789
Foreign currency translation	49,991	(29,051)
Amount due to director, ending balance	914,030	619,250
CBA Capital Holdings Sdn. Bhd [Member]
Amount due to director, beginning balance	24,822	24,822
Amount due to director, ending balance	24,822	24,822
CBA Capital Holdings Sdn. Bhd [Member] | Director [Member]
Amount due to director, beginning balance	24,822
Amount due to director, ending balance	$ 24,822	$ 24,822

Bank Borrowing (Details Narrati

Bank Borrowing (Details Narrative)	Jan. 25, 2017USD ($)	Jan. 25, 2017MYR (RM)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Jan. 25, 2017MYR (RM)
Repayments of bank debt			$ 2,202	$ 9,606
Additional interest in loan deferment, amount			2,455
Additional interest expenses			$ 2,455
Lucky Star F&B Sdn. Bhd [Member] | Standard Chartered Saadiq Berhad [Member]
Debt instrument principal amount	$ 85,231
Debt instrument interest rate percentage	6.00%				6.00%
Repayment period	Repayment period of 72 months	Repayment period of 72 months
Debt instrument monthly installment	$ 1,609
Debt instrument maturity date	Feb. 5, 2023	Feb. 5, 2023
Lucky Star F&B Sdn. Bhd [Member] | Standard Chartered Saadiq Berhad [Member] | MYR [Member]
Debt instrument principal amount | RM					RM 342,834
Debt instrument monthly installment | RM		RM 6,473

Bank Borrowing - Summary of Out

Bank Borrowing - Summary of Outstanding Balance of Business Loans (Details) - USD ($)	Dec. 31, 2020	Mar. 31, 2020
Debt Disclosure [Abstract]
Bank borrowing (Current portion)	$ 15,604	$ 15,267
Bank borrowing (Non-current portion)	31,134	30,453
Total	$ 46,738	$ 45,720

Bank Borrowing - Schedule of Ma

Bank Borrowing - Schedule of Maturities of Loan (Details) - USD ($)	Dec. 31, 2020	Mar. 31, 2020
Debt Disclosure [Abstract]
2021	$ 3,744
2022	16,024
2023	17,702
2024	9,269
2025
Total	$ 46,738	$ 45,720

Lease - Right-of-Use Asset an_3

Lease - Right-of-Use Asset and Lease Liabilities (Details Narrative) - USD ($)	Nov. 15, 2020	Sep. 22, 2020	Jul. 29, 2020	Dec. 31, 2020	Dec. 31, 2020	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Lease liability				$ 143,924	$ 143,924	$ 146,038
Right-of-use of asset				$ 140,406	$ 140,406	144,536
Discount rate				6.65%	6.65%		6.65%
Amortization of operating lease right of use asset				$ 17,999	$ 50,549	$ 70,507
Lease expenses					$ 56,683
Setapak and Pandan Indah [Member]
Restaurant terminate description			On July 29, 2020, the Management of the Company decide to terminate two restaurant outlets on Setapak and Pandan Indah, 3-month notice were given to the landlord, effective on August 1, 2020 onwards.
Notice period			3 months
Tenancy agreement expires			Oct. 31, 2020
Botanic and C180 [Member]
Restaurant terminate description		On September 22, 2020, the Management of the Company decide to terminate restaurant outlets on Botanic and C180, 2-month notice were given to the landlord, effective on September 28, 2020 onwards.
Notice period		2 months
Tenancy agreement expires		Nov. 30, 2020
C180 [Member] | New Tenancy Agreement [Member] | SH Dessert Sdn Bhd [Member]
Tenancy period	2 years
Rent-free grace period, description	SH Dessert Sdn Bhd were given a rent-free grace period of one month from November 15, 2020 to December 14, 2020, upon the expiration of rent-free grace period, the Company shall begin serving rental of MYR 6,000 (approximately $1,492) on monthly basis.
Basis rent - monthly	$ 1,492
C180 [Member] | New Tenancy Agreement [Member] | SH Dessert Sdn Bhd [Member] | MYR [Member]
Basis rent - monthly	$ 6,000
Malayan Banking [Member]
Discount rate						6.65%
ASC 842
Lease liability						$ 215,043
Right-of-use of asset						$ 215,043

Lease - Right-of-Use Asset an_4

Lease - Right-of-Use Asset and Lease Liabilities - Schedule of Operating Lease Right-of-Use and Lease Liabilities (Details)	Mar. 31, 2020USD ($)
Leases [Abstract]
Gross lease payable	$ 209,249
Less: imputed interest	(25,507)
Initial recognition as of April 1, 2019	183,742
Additional lease recognizes for the year ended March 31, 2020	31,301
Gross lease as of March 31, 2020	$ 215,043

Lease - Right-of-Use Asset an_5

Lease - Right-of-Use Asset and Lease Liabilities - Schedule of Operating Lease Right of Use Asset (Details) - USD ($)	3 Months Ended	9 Months Ended		12 Months Ended
	Dec. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2020
Leases [Abstract]
Gross lease as of March 31, 2020				$ 215,043
Balance, beginning balance		$ 144,536
Amortization	$ (17,999)	(50,549)		(70,507)
New lease recognized on November 15, 2020		63,062	$ 171,152
Adjustment for discontinuation of tenancy		(24,977)
Foreign exchange translation		8,334
Balance, ending balance	$ 140,406	$ 140,406		$ 144,536

Lease - Right-of-Use Asset an_6

Lease - Right-of-Use Asset and Lease Liabilities - Schedule of Operating Lease Liability (Details) - USD ($)	9 Months Ended		12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2020
Leases [Abstract]
Gross lease as of March 31, 2020			$ 215,043
Balance, beginning balance	$ 146,038
New lease recognized on November 15, 2020	63,062	$ 171,152
Less: gross repayment	(54,853)		(79,555)
Add: imputed interest	6,134		10,550
Adjustment for discontinuation of tenancy	(24,977)
Foreign exchange translation	8,520
Balance, ending balance	143,924		146,038
Less: lease liability current portion	(30,726)		(63,419)
Lease liability non-current portion	$ 113,198		$ 82,619

Lease - Right-of-Use Asset an_7

Lease - Right-of-Use Asset and Lease Liabilities - Schedule of Maturities of Operating Lease Obligation (Details)	Dec. 31, 2020USD ($)
Leases [Abstract]
March 31, 2021	$ 7,509
March 31, 2022	31,719
March 31, 2023	36,414
March 31, 2024	38,699
March 31, 2025	29,583
Total	$ 143,924

Lease - Right-of-Use Asset an_8

Lease - Right-of-Use Asset and Lease Liabilities - Schedule of Lease Other Information (Details) - USD ($)	9 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Operating cash flow to operating lease	$ 56,683	$ 53,530
Right-of-use assets obtained in exchange for operating lease liabilities	$ 63,062	$ 171,152
Remaining lease term for operating lease (years)	4 years 6 months	5 years 2 months 30 days
Weighted average discount rate for operating lease	6.65%	6.65%

Concentration of Risk (Details

Concentration of Risk (Details Narrative)	3 Months Ended		9 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Payable [Member] | No Supplier [Member]
Concentrations of risk percentage	10.00%	10.00%	10.00%	10.00%
No Customer [Member] | Receivable [Member]
Concentrations of risk percentage	10.00%	10.00%	10.00%	10.00%

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	9 Months Ended
	Dec. 31, 2020USD ($)	Dec. 31, 2020HKD ($)	Dec. 31, 2020MYR (RM)	Dec. 31, 2019USD ($)	Sep. 30, 2019USD ($)	Mar. 31, 2019USD ($)
Income tax examination description	Tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.	Tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.	Tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.
Net operating loss carry forwards	$ 27,932				$ 28,104
Deferred tax assets	$ 223,065					$ 196,351
Operating loss carry forwards, description	The net operating loss can be carried forward for seven years.	The net operating loss can be carried forward for seven years.	The net operating loss can be carried forward for seven years.
Lucky Star F&B Sdn. Bhd [Member]
Net operating loss carry forwards	$ 142,412
Operating loss carry forwards expiration	Carried forward for seven years to offset its taxable income.	Carried forward for seven years to offset its taxable income.	Carried forward for seven years to offset its taxable income.
SH Desserts Sdn. Bhd [Member]
Net operating loss carry forwards				$ 141,146
Operating loss carry forwards expiration	Carried forward for seven years.	Carried forward for seven years.	Carried forward for seven years.
United States of America [Member]
Income tax examination description	The Tax Act reduces the U.S. statutory corporate tax rate from 35% to 21% for our tax years beginning in 2018.	The Tax Act reduces the U.S. statutory corporate tax rate from 35% to 21% for our tax years beginning in 2018.	The Tax Act reduces the U.S. statutory corporate tax rate from 35% to 21% for our tax years beginning in 2018.
Net operating loss carry forwards	$ 50,882
Operating loss carry forwards expiration	Expire in 2040	Expire in 2040	Expire in 2040
Deferred tax assets	$ 10,685					12,981
Hong Kong [Member]
Net operating loss carry forwards	1,925
Deferred tax assets	$ 159					108
Hong Kong [Member] | HKD [Member]
Statutory income tax rate	16.50%	16.50%	16.50%
Income tax assessable profits		$ 2,000,000
Hong Kong [Member] | Maximum [Member]
Statutory income tax rate	8.25%	8.25%	8.25%
Hong Kong [Member] | Maximum [Member] | HKD [Member]
Income tax assessable profits		$ 2,000,000
Malaysia [Member]
Income tax examination description	Lucky Star F&B Sdn. Bhd. and SH Desserts Sdn. Bhd. are subject to the Malaysia Corporate Tax Laws at a two tier corporate income tax rate based on amount of paid up capital. The tax rate for year of assessment 2020 for company with paid-up capital of MYR 2,500,000 (approximately $580,000) or less and that are not part of a group containing a company exceeding this capitalization threshold is 17% on the first MYR 600,000 (approximately $143,000) taxable profit with the remaining balance being taxed at 24%.	Lucky Star F&B Sdn. Bhd. and SH Desserts Sdn. Bhd. are subject to the Malaysia Corporate Tax Laws at a two tier corporate income tax rate based on amount of paid up capital. The tax rate for year of assessment 2020 for company with paid-up capital of MYR 2,500,000 (approximately $580,000) or less and that are not part of a group containing a company exceeding this capitalization threshold is 17% on the first MYR 600,000 (approximately $143,000) taxable profit with the remaining balance being taxed at 24%.	Lucky Star F&B Sdn. Bhd. and SH Desserts Sdn. Bhd. are subject to the Malaysia Corporate Tax Laws at a two tier corporate income tax rate based on amount of paid up capital. The tax rate for year of assessment 2020 for company with paid-up capital of MYR 2,500,000 (approximately $580,000) or less and that are not part of a group containing a company exceeding this capitalization threshold is 17% on the first MYR 600,000 (approximately $143,000) taxable profit with the remaining balance being taxed at 24%.
Deferred tax assets	$ 212,221					$ 183,262
Paid up capital tax amount	580,000
Cumulative net operating losses carryforwards	$ 1,248,356
Malaysia [Member] | MYR [Member]
Paid up capital tax amount | RM			RM 2,500,000

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income Loss Before Income Taxes (Details) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Tax jurisdictions from Local			$ 10,930	$ (6,321)
Loss before income taxes	$ (78,285)	$ (38,780)	(160,006)	(177,020)
Marshall Islands (Non-Taxable Jurisdiction) [Member]
Tax jurisdictions from Foreign			(1,142)	(905)
Hong Kong [Member]
Tax jurisdictions from Foreign			(613)	(160)
Malaysia [Member]
Tax jurisdictions from Foreign			$ (169,181)	$ (169,634)

Income Taxes - Summary of Provi

Income Taxes - Summary of Provision for Income Tax (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2020
Current: Local
Deferred: Local
Deferred: Foreign
Provision for income taxes
Marshall Islands (Non-Taxable Jurisdiction) [Member]
Current: Foreign
Hong Kong [Member]
Current: Foreign
Malaysia [Member]
Current: Foreign

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2020	Mar. 31, 2019
Deferred tax assets: Net operating loss carryforwards	$ 223,065	$ 196,351
Less: valuation allowance	(223,065)	(196,351)
Deferred tax assets
United States of America [Member]
Deferred tax assets: Net operating loss carryforwards	10,685	12,981
Marshall Islands (Non-Taxable Jurisdiction) [Member]
Deferred tax assets: Net operating loss carryforwards
Hong Kong [Member]
Deferred tax assets: Net operating loss carryforwards	159	108
Malaysia [Member]
Deferred tax assets: Net operating loss carryforwards	$ 212,221	$ 183,262

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($)	Dec. 30, 2020	Jan. 21, 2019	Oct. 17, 2018	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2020
Share price	$ 5
Common stock shares issued	100,000			1,000,000		900,000
Proceeds from issuance of common stock	$ 500,000			$ 500,000
Common stock shares outstanding				1,000,000		900,000
Stock Options [Member]
Potentially dilutive securities outstanding
Warrants [Member]
Potentially dilutive securities outstanding
Other Potentially Dilutive Securities [Member]
Potentially dilutive securities outstanding
CBA Capital Holdings Sdn. Bhd [Member] | Lucky Star F&B Sdn. Bhd. [Member]
Interest-free loan waived		$ 257,183
Mr. Leong Will Liam [Member]
Number of restricted common stock shares purchased			900,000
Share price			$ 0.03
Par value of restricted shares			$ 0.0001