Synergy Empire (SHMY) 10-Q 7 Feb 22 2022 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Dec. 31, 2021	Feb. 07, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2021
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--03-31
Entity File Number	333-235700
Entity Registrant Name	SYNERGY EMPIRE LIMITED
Entity Central Index Key	0001766267
Entity Tax Identification Number	38-4096727
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	No.19 Jalan 12/118B
Entity Address, Address Line Two	Desa Tun Razak
Entity Address, City or Town	Kuala Lumpur
Entity Address, Country	MY
Entity Address, Postal Zip Code	56100
City Area Code	+(60)
Local Phone Number	3 - 9171 2828
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		1,000,000

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Dec. 31, 2021	Mar. 31, 2021
CURRENT ASSETS
Cash and cash equivalents	$ 61,704	$ 345,161
Trade receivables, net		739
Prepaid expenses and deposits	25,523	26,387
Inventories	18,004	11,482
TOTAL CURRENT ASSETS	105,231	383,769
NON-CURRENT ASSETS
Operating lease right of use asset, net	263,429	308,918
Plant and equipment, net	312,946	328,245
Intangible asset, net	1,470
TOTAL ASSETS	683,076	1,020,932
CURRENT LIABILITIES
Accounts payable	10,273	8,857
Accrued expenses and other payables	74,023	170,449
Operating lease liability	70,082	63,493
Bank borrowing	16,687	15,559
Amount due to a director	1,008,775	894,480
TOTAL CURRENT LIABILITIES	1,179,840	1,152,838
NON-CURRENT LIABILITIES
Operating lease liability	197,939	249,142
Bank borrowing	12,967	25,836
TOTAL LIABILITIES	1,390,746	1,427,816
STOCKHOLDERS’ EQUITY
Preferred stock – Par value $0.0001; Authorized: 500,000 None issued and outstanding
Common stock – Par value $0.0001; Authorized: 5,000,000 Issued and outstanding: 1,000,000 shares as of December 31, 2021 and March 31, 2021 respectively	100	100
Additional paid-in capital	784,083	784,083
Accumulated other comprehensive loss	(30,112)	(34,804)
Accumulated deficit	(1,461,741)	(1,156,263)
TOTAL STOCKHOLDERS’ DEFICIT	(707,670)	(406,884)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 683,076	$ 1,020,932

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2021	Mar. 31, 2021
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	500,000	500,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	5,000,000	5,000,000
Common stock, shares issued	1,000,000	1,000,000
Common stock, shares outstanding	1,000,000	1,000,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
REVENUE	$ 54,521	$ 14,258	$ 82,404	$ 153,721
COST AND EXPENSES:
Cost of revenue	(15,753)	(12,265)	(26,474)	(54,249)
General and administrative expenses	(134,112)	(119,816)	(393,377)	(312,345)
Total operating costs and expenses	(149,865)	(132,081)	(419,851)	(366,594)
Loss from operations	(95,344)	(117,823)	(337,447)	(212,873)
Other income, Net	10,453	39,538	31,969	52,867
Loss before income tax	(84,891)	(78,285)	(305,478)	(160,006)
Income tax expense
Net Loss	(84,891)	(78,285)	(305,478)	(160,006)
Foreign currency translation income/ (loss)	(4,455)	(32,861)	4,692	(65,083)
Total comprehensive loss	$ (89,346)	$ (111,146)	$ (300,786)	$ (225,089)
NET LOSS PER SHARE, BASIC AND DILUTED	$ (0.08)	$ (0.09)	$ (0.31)	$ (0.18)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING, BASIC AND DILUTED	1,000,000	903,261	1,000,000	901,091

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Beginning balance, value at Mar. 31, 2020	$ 90	$ 284,093	$ (1,144,401)	$ (2,109)	$ (862,327)
Beginning 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)
Ending balance, value at Jun. 30, 2020	$ 90	284,093	(1,169,156)	(7,661)	(892,634)
Ending balance, shares at Jun. 30, 2020	900,000
Beginning balance, value at Mar. 31, 2020	$ 90	284,093	(1,144,401)	(2,109)	(862,327)
Beginning balance, shares at Mar. 31, 2020	900,000
Net loss for the period					(160,006)
Foreign currency translation gain (loss)					(65,083)
Ending balance, value at Dec. 31, 2020	$ 100	784,083	(1,304,407)	(67,192)	(587,416)
Ending balance, shares at Dec. 31, 2020	1,000,000
Beginning balance, value at Jun. 30, 2020	$ 90	284,093	(1,169,156)	(7,661)	(892,634)
Beginning 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)
Ending balance, value at Sep. 30, 2020	$ 90	284,093	(1,226,122)	(34,331)	(976,270)
Ending balance, shares at Sep. 30, 2020	900,000
Net loss for the period			(78,285)		(78,285)
Foreign currency translation gain (loss)				(32,861)	(32,861)
Issuance of share of common stock	$ 10	499,990			500,000
Issuance of share of common stock, shares	100,000
Ending balance, value at Dec. 31, 2020	$ 100	784,083	(1,304,407)	(67,192)	(587,416)
Ending balance, shares at Dec. 31, 2020	1,000,000
Beginning balance, value at Mar. 31, 2021	$ 100	784,083	(1,156,263)	(34,804)	(406,884)
Beginning balance, shares at Mar. 31, 2021	1,000,000
Net loss for the period			(106,431)		(106,431)
Foreign currency translation gain (loss)				2,302	2,302
Ending balance, value at Jun. 30, 2021	$ 100	784,083	(1,262,694)	(32,502)	(511,013)
Ending balance, shares at Jun. 30, 2021	1,000,000
Beginning balance, value at Mar. 31, 2021	$ 100	784,083	(1,156,263)	(34,804)	(406,884)
Beginning balance, shares at Mar. 31, 2021	1,000,000
Net loss for the period					(305,478)
Foreign currency translation gain (loss)					4,692
Ending balance, value at Dec. 31, 2021	$ 100	784,083	(1,461,741)	(30,112)	(707,670)
Ending balance, shares at Dec. 31, 2021	1,000,000
Beginning balance, value at Jun. 30, 2021	$ 100	784,083	(1,262,694)	(32,502)	(511,013)
Beginning balance, shares at Jun. 30, 2021	1,000,000
Net loss for the period			(114,156)		(114,156)
Foreign currency translation gain (loss)				6,845	6,845
Ending balance, value at Sep. 30, 2021	$ 100	784,083	(1,376,850)	(25,657)	(618,324)
Ending balance, shares at Sep. 30, 2021	1,000,000
Net loss for the period			(84,891)		(84,891)
Foreign currency translation gain (loss)				(4,455)	(4,455)
Ending balance, value at Dec. 31, 2021	$ 100	$ 784,083	$ (1,461,741)	$ (30,112)	$ (707,670)
Ending balance, shares at Dec. 31, 2021	1,000,000

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (305,478)	$ (160,006)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation and amortization expenses	107,880	71,599
Disposal of fixed assets		(8,667)
Bad debts written off	736
Changes in operating assets and liabilities:
(Increase)/Decrease in inventories	(6,597)	9,381
Increase in prepaid expenses	718	(16,859)
Decrease in accounts payable	1,467	(4,691)
Decrease in accrued liabilities	(95,676)	(29,223)
Change in operating lease liability	(48,025)	(48,719)
Net cash flows used in operating activities	(344,975)	(187,185)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of plant and equipment	(45,380)	(2,013)
Application of trademark	(1,577)
Sale proceeds from disposal of plant and equipment		10,255
Net cash flows (used in)/provided by investing activities	(46,957)	8,242
CASH FLOWS FROM FINANCING ACTIVITIES:
Issuance of share of common stock		500,000
Repayment to from related parties		(17,720)
Advance from directors	118,802	244,789
Principal repayments of bank loan	(11,524)	(2,202)
Net cash flows provided by financing activities	107,278	724,867
Effect of exchange rate changes in cash and cash equivalents	1,197	4,537
Net changes in cash and cash equivalents	(283,457)	550,461
Cash and cash equivalents, beginning of year	345,161	87,492
CASH AND CASH EQUIVALENTS, END OF YEAR	61,704	637,953
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	$ 2,536	$ 3,998

ORGANIZATION AND BUSINESS BACKG

ORGANIZATION AND BUSINESS BACKGROUND	9 Months Ended
	Dec. 31, 2021
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 On December 31, 2018, Synergy Empire Marshall acquired 100 On February 21, 2019, Synergy Empire HK acquired 100 Lucky Star acquired 100 On February 26, 2021, Synergy Empire Marshall acquired 100 100 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. The Company, through its wholly owned subsidiaries, produce and distribute high quality dessert through Lucky Star and operate two restaurants through SH Dessert. Details of the Company’s subsidiaries: SCHEDULE OF 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 1 Investment Holding 2 Lucky Star F&B Sdn. Bhd. Malaysia, February 9, 2010 100,000 1 Dessert Producer and Distributor 3 SH Dessert Sdn. Bhd. Malaysia, February 19, 2016 100 1 Restaurant Operator

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Dec. 31, 2021
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. 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 Malaysia is currently deposit in Public Bank Berhad and Standard Chartered Bank (Malaysia) Berhad, and there is a 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 60,010 Plant and Equipment Plant and equipment are stated at cost, with depreciation and amortization provided using the straight-line method over the following periods: SCHEDULE OF DEPRECIATION AND AMORTIZATION PERIODS OF PLANT AND EQUIPMENT Asset Categories Depreciation Periods Renovation over the remaining lease period Office and kitchen equipment 10 Motor vehicle 5 Furniture and fittings 10 Intangible Asset Intangible assets are stated at cost, with amortization provided using the straight-line method over the following periods: SCHEDULE OF AMORTIZATION PERIOD OF INTANGIBLE ASSET Asset Categories Amortization Periods Trademark 10 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. 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: SCHEDULE OF EXCHANGE RATE TRANSLATION OF AMOUNTS FROM LOCAL CURRENCY For the nine months ended December 31 2021 2020 Period-end MYR : US$1 exchange rate 4.17 4.02 Period-average MYR : US$1 exchange rate 4.16 4.19 Period-end/Period-average HK$ : 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, 2021 and 2020, 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 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, 2021
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 $ 1,461,741 1,156,263 For the nine months ended December 31, 2021 and 2020, the Company suffered from a net loss of $ 305,478 160,006 For the nine months ended December 31, 2021 and 2020, the Company recorded operating cash outflows of $ 344,975 and $ 187,185 in operating activities respectively. Furthermore, the Company recorded a negative working capital of $ 1,074,609 707,252 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, 2021
Prepaid Expenses And Deposits
PREPAID EXPENSES AND DEPOSITS	4. PREPAID EXPENSES AND DEPOSITS SCHEDULE OF PREPAID EXPENSES AND DEPOSITS As of December 31,2021 (Unaudited) As of March 31, 2021 (Audited) Rental deposits $ 22,251 $ 23,951 Other deposits 1,690 - Prepaid expenses 952 1,017 Other receivables 630 1,419 Total $ 25,523 $ 26,387 The rental deposits represent the deposit of the tenancy agreements. Other deposits consist of deposit of copy machine, coffee machine and security deposits. Prepaid expenses represent the deposit payments of public utilities, such as electricity, telephone, and water supplies. Other receivables represent outstanding payment due from delivery platform.

INVENTORIES

INVENTORIES	9 Months Ended
	Dec. 31, 2021
Inventory Disclosure [Abstract]
INVENTORIES	5. INVENTORIES SCHEDULE OF INVENTORIES As of December 31, 2021 (Unaudited) As of March 31, 2021 (Audited) Raw material, at cost $ 18,004 $ 11,482

PLANT AND EQUIPMENT

PLANT AND EQUIPMENT	9 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
PLANT AND EQUIPMENT	6. PLANT AND EQUIPMENT SCHEDULE OF PLANT AND EQUIPMENT As of (Unaudited) As of March 31, 2021 (Audited) Renovation $ 363,780 $ 354,963 Office equipment 41,427 21,741 Kitchen equipment 30,071 15,457 Motor vehicle 11,762 11,828 Total plant and equipment $ 447,040 $ 403,989 Less: Accumulated depreciation (134,094 ) (75,744 ) Total plant and equipment $ 312,946 $ 328,245 For the nine months ended December 31, 2021, the Company has invested $ 14,720 13,588 17,072 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. Depreciation expenses for three and nine months ended December 31, 2021 amounted to $ 58,852 19,861 Depreciation expenses for three and nine months ended December 31, 2020 amounted to $ 7,174 21,050

INTANGIBLE ASSET

INTANGIBLE ASSET	9 Months Ended
	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSET	7. INTANGIBLE ASSET SCHEDULE OF INTANGIBLE ASSET As of (Unaudited) As of March 31, 2021 (Audited) Trademark $ 1,575 $ - Less: Accumulated depreciation 105 - Total $ 1,470 $ - On May 11, 2021, the Company was granted approval by Intellectual Property Corporation of Malaysia for trademark application with 10 1,575 Amortization expenses for the nine months ended December 31, 2021 amounted to $ 105 No

ACCRUED EXPENSES AND OTHER PAYA

ACCRUED EXPENSES AND OTHER PAYABLES	9 Months Ended
	Dec. 31, 2021
Payables and Accruals [Abstract]
ACCRUED EXPENSES AND OTHER PAYABLES	8. ACCRUED EXPENSES AND OTHER PAYABLES SCHEDULE OF ACCRUED EXPENSES AND OTHER PAYABLES As of December 31, 2021 (Unaudited) As of March 31, 2021 (Audited) Accrued expenses $ 35,633 $ 35,066 Other payables 38,390 135,383 Total $ 74,023 $ 170,449 Accrued expenses consist of accrued salary, rental, utilities bills, other expenses and professional fee. Other payable consist of outstanding marketing expenses and sales, service tax payable and advances from employees for temporary petty cash usage.

AMOUNT DUE TO A DIRECTOR

AMOUNT DUE TO A DIRECTOR	9 Months Ended
	Dec. 31, 2021
Amount Due To Director
AMOUNT DUE TO A DIRECTOR	9. AMOUNT DUE TO A DIRECTOR As of March 31, 2021, the Company has an outstanding loan payable to Mr. Leong Will Liam amounted $ 894,480 24,822 For the nine months ended December 31, 2021, Mr. Leong Will Liam further advanced $ 118,802 As of December 31, 2021, the Company has an outstanding loan payable to Mr. Leong Will Liam amounted $ 1,008,775 24,822 Both aforementioned loans are unsecured, non-interest bearing and payable on demand. SCHEDULE OF AMOUNT DUE TO DIRECTORS Amount due to director, Mr. Leong Will Liam thru Synergy Empire HK Balance as of March 31, 2021 24,822 Advancement for the nine months ended December 31, 2021 118,802 Foreign currency translation (4,507 ) Balance as of December 31, 2021 24,822 Amount due to director, Mr. Leong Will Liam directly Balance as of March 31, 2021 869,658 Advancement for the nine months ended December 31, 2021 118,802 Foreign currency translation (4,507 ) Balance as of December 31, 2021 983,953

BANK BORROWING

BANK BORROWING	9 Months Ended
	Dec. 31, 2021
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 MYR 342,834 82,293 6.00 repayment period of 72 months 6,500 1,560 The outstanding balance of business loan as of December 31 and March 31, 2021 can be summarized as follow: SUMMARY OF OUTSTANDING BALANCE OF BUSINESS LOANS As of December 31, 2021 (Unaudited) As of March 31, 2021 (Audited) Bank borrowing (Current portion) $ 16,687 $ 15,559 Bank borrowing (Non-current portion) 12,967 25,836 Total $ 29,654 $ 41,395 For the nine months ended December 31, 2021, the Company repaid $ 11,508 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 For the nine months ended December 31, 2020, the Company repaid $ 2,202 2,455 Maturities of the loan for each of the five years and thereafter are as follows: SCHEDULE OF MATURITIES OF LOAN Year ending March 31 2022 $ 4,020 2023 $ 17,092 2024 $ 8,542 Total $ 29,654

LEASE - RIGHT-OF-USE ASSET AND

LEASE - RIGHT-OF-USE ASSET AND LEASE LIABILITIES	9 Months Ended
	Dec. 31, 2021
Lease - Right-of-use Asset And Lease Liabilities
LEASE - RIGHT-OF-USE ASSET AND LEASE LIABILITIES	11. LEASE - RIGHT-OF-USE ASSET AND LEASE LIABILITIES SCHEDULE OF OPERATING LEASE RIGHT-OF-USE AND LEASE LIABILITIES Right-Of-Use Assets Balance as of March 31, 2021 308,918 Amortization for the nine months ended December 31, 2021 (48,858 ) Adjustment for discount rate 5,103 Foreign exchange translation (1,734 ) Balance as of December 31, 2021 263,429 For the nine months ended December 31, 2021 and 2020, the amortization of the operating lease right of use asset amounted $ 48,922 50,549 Lease Liability Balance as of March 31, 2021 312,635 Imputed interest 12,312 Gross repayment (60,274 ) Foreign exchange translation 3,348 Balance as of December 31, 2021 268,021 Lease liability current portion (70,082 ) Lease liability non-current portion $ 197,939 Maturities of operating lease obligation as follow: SCHEDULE OF MATURITIES OF OPERATING LEASE OBLIGATION Year ending March 31, 2022 16,955 March 31, 2023 71,348 March 31, 2024 75,558 March 31, 2025 68,871 March 31, 2026 35,289 Total $ 268,021 Other information: SCHEDULE OF LEASE OTHER INFORMATION For the nine months ended December 31 2021 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow to operating lease $ 61,251 $ 56,683 Right-of-use assets obtained in exchange for operating lease liabilities - 63,062 Remaining lease term for operating lease (years) 3.65 4.50 Weighted average discount rate for operating lease 5.70 % 6.65 %

CONCENTRATION OF RISK

CONCENTRATION OF RISK	9 Months Ended
	Dec. 31, 2021
Risks and Uncertainties [Abstract]
CONCENTRATION OF RISK	12. CONCENTRATION OF RISK (a) Major Customers For the three and nine months ended December 31, 2021 and 2020, there was no customer who accounted for 10 (b) Major Suppliers For the three and nine months ended December 31, 2021 and 2020, there was no supplier who accounted for 10

INCOME TAXES

INCOME TAXES	9 Months Ended
	Dec. 31, 2021
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, 2021 and 2020 were comprised of the following: SCHEDULE OF INCOME (LOSS) BEFORE INCOME TAXES For the nine months ended December 31 2021 2020 Tax jurisdictions from: – Local $ (23,806 ) $ 10,930 – Foreign, representing: Marshall Islands (non-taxable jurisdiction) - (1,142 ) Hong Kong - (613 ) Malaysia (281,672 ) (169,181 ) Loss before income taxes $ (305,478 ) $ (160,006 ) Provision for income taxes consisted of the following: SUMMARY OF PROVISION FOR INCOME TAX As of December 31, 2021 As of March 31, 2021 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 160,238 expire in 2041 33,650 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 2021 for company with paid-up capital of MYR 2,500,000 601,554 a company exceeding this capitalization threshold is 17% on the first MYR 600,000 (approximately $144,373) taxable profit with the remaining balance being taxed at 24% For the nine months ended December 31, 2021, Lucky Star F&B Sdn. Bhd. and SH Desserts Sdn. Bhd. incurred a loss of $ 172,434 109,060 carried forward for seven years As of December 31, 2021, the operations in Malaysia incurred $ 1,297,970 carried forward for seven years 220,655 The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of December 31, 2021 and March 31, 2021: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES As of As of December 31, 2020 March 31, 2020 Deferred tax assets: Net operating loss carryforwards $ $ – United States of America 33,650 28,691 – Marshall Islands - – Malaysia 220,655 172,801 254,305 201,452 Less: valuation allowance (254,305 ) (201,452 ) 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 $ 254,305

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	9 Months Ended
	Dec. 31, 2021
Equity [Abstract]
STOCKHOLDERS’ EQUITY	14. STOCKHOLDERS’ EQUITY On October 17, 2018, the founder of the Company, Mr. Leong Will Liam purchased 900,000 0.03 0.0001 On January 21, 2019, CBA Capital Holdings Sdn. Bhd. waived an interest-free loan of $ 257,183 On December 30, 2020, the Company resolved to close the offering from 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 5.00 500,000 500,000 As of December 31, 2021, the Company had 1,000,000 5,000,000

FOREIGN CURRENCY EXCHANGE RATE

FOREIGN CURRENCY EXCHANGE RATE	9 Months Ended
	Dec. 31, 2021
Foreign Currency [Abstract]
FOREIGN CURRENCY EXCHANGE RATE	15. FOREIGN CURRENCY EXCHANGE RATE The Company cannot guarantee that the current exchange rate will remain stable, therefore there is a possibility that the Company could post the same amount of income for two comparable periods and because of the fluctuating exchange rate post higher or lower income depending on exchange rate converted into US$ at the end of the financial year. The exchange rate could fluctuate depending on changes in political and economic environments without notice.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	16. 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, 2021 up through the date the Company presented these unaudited financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Dec. 31, 2021
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.
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 Malaysia is currently deposit in Public Bank Berhad and Standard Chartered Bank (Malaysia) Berhad, and there is a 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 60,010
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: SCHEDULE OF DEPRECIATION AND AMORTIZATION PERIODS OF PLANT AND EQUIPMENT Asset Categories Depreciation Periods Renovation over the remaining lease period Office and kitchen equipment 10 Motor vehicle 5 Furniture and fittings 10
Intangible Asset	Intangible Asset Intangible assets are stated at cost, with amortization provided using the straight-line method over the following periods: SCHEDULE OF AMORTIZATION PERIOD OF INTANGIBLE ASSET Asset Categories Amortization Periods Trademark 10
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.
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: SCHEDULE OF EXCHANGE RATE TRANSLATION OF AMOUNTS FROM LOCAL CURRENCY For the nine months ended December 31 2021 2020 Period-end MYR : US$1 exchange rate 4.17 4.02 Period-average MYR : US$1 exchange rate 4.16 4.19 Period-end/Period-average HK$ : 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, 2021 and 2020, 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 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, 2021
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 two restaurants through SH Dessert. Details of the Company’s subsidiaries: SCHEDULE OF 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 1 Investment Holding 2 Lucky Star F&B Sdn. Bhd. Malaysia, February 9, 2010 100,000 1 Dessert Producer and Distributor 3 SH Dessert Sdn. Bhd. Malaysia, February 19, 2016 100 1 Restaurant Operator

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Dec. 31, 2021
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: SCHEDULE OF DEPRECIATION AND AMORTIZATION PERIODS OF PLANT AND EQUIPMENT Asset Categories Depreciation Periods Renovation over the remaining lease period Office and kitchen equipment 10 Motor vehicle 5 Furniture and fittings 10
SCHEDULE OF AMORTIZATION PERIOD OF INTANGIBLE ASSET	Intangible assets are stated at cost, with amortization provided using the straight-line method over the following periods: SCHEDULE OF AMORTIZATION PERIOD OF INTANGIBLE ASSET Asset Categories Amortization Periods Trademark 10
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: SCHEDULE OF EXCHANGE RATE TRANSLATION OF AMOUNTS FROM LOCAL CURRENCY For the nine months ended December 31 2021 2020 Period-end MYR : US$1 exchange rate 4.17 4.02 Period-average MYR : US$1 exchange rate 4.16 4.19 Period-end/Period-average HK$ : US$1 exchange rate 7.75 7.75

PREPAID EXPENSES AND DEPOSITS (

PREPAID EXPENSES AND DEPOSITS (Tables)	9 Months Ended
	Dec. 31, 2021
Prepaid Expenses And Deposits
SCHEDULE OF PREPAID EXPENSES AND DEPOSITS	SCHEDULE OF PREPAID EXPENSES AND DEPOSITS As of December 31,2021 (Unaudited) As of March 31, 2021 (Audited) Rental deposits $ 22,251 $ 23,951 Other deposits 1,690 - Prepaid expenses 952 1,017 Other receivables 630 1,419 Total $ 25,523 $ 26,387

INVENTORIES (Tables)

INVENTORIES (Tables)	9 Months Ended
	Dec. 31, 2021
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORIES	SCHEDULE OF INVENTORIES As of December 31, 2021 (Unaudited) As of March 31, 2021 (Audited) Raw material, at cost $ 18,004 $ 11,482

PLANT AND EQUIPMENT (Tables)

PLANT AND EQUIPMENT (Tables)	9 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
SCHEDULE OF PLANT AND EQUIPMENT	SCHEDULE OF PLANT AND EQUIPMENT As of (Unaudited) As of March 31, 2021 (Audited) Renovation $ 363,780 $ 354,963 Office equipment 41,427 21,741 Kitchen equipment 30,071 15,457 Motor vehicle 11,762 11,828 Total plant and equipment $ 447,040 $ 403,989 Less: Accumulated depreciation (134,094 ) (75,744 ) Total plant and equipment $ 312,946 $ 328,245

INTANGIBLE ASSET (Tables)

INTANGIBLE ASSET (Tables)	9 Months Ended
	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF INTANGIBLE ASSET	SCHEDULE OF INTANGIBLE ASSET As of (Unaudited) As of March 31, 2021 (Audited) Trademark $ 1,575 $ - Less: Accumulated depreciation 105 - Total $ 1,470 $ -

ACCRUED EXPENSES AND OTHER PA_2

ACCRUED EXPENSES AND OTHER PAYABLES (Tables)	9 Months Ended
	Dec. 31, 2021
Payables and Accruals [Abstract]
SCHEDULE OF ACCRUED EXPENSES AND OTHER PAYABLES	SCHEDULE OF ACCRUED EXPENSES AND OTHER PAYABLES As of December 31, 2021 (Unaudited) As of March 31, 2021 (Audited) Accrued expenses $ 35,633 $ 35,066 Other payables 38,390 135,383 Total $ 74,023 $ 170,449

AMOUNT DUE TO A DIRECTOR (Table

AMOUNT DUE TO A DIRECTOR (Tables)	9 Months Ended
	Dec. 31, 2021
Amount Due To Director
SCHEDULE OF AMOUNT DUE TO DIRECTORS	Both aforementioned loans are unsecured, non-interest bearing and payable on demand. SCHEDULE OF AMOUNT DUE TO DIRECTORS Amount due to director, Mr. Leong Will Liam thru Synergy Empire HK Balance as of March 31, 2021 24,822 Advancement for the nine months ended December 31, 2021 118,802 Foreign currency translation (4,507 ) Balance as of December 31, 2021 24,822 Amount due to director, Mr. Leong Will Liam directly Balance as of March 31, 2021 869,658 Advancement for the nine months ended December 31, 2021 118,802 Foreign currency translation (4,507 ) Balance as of December 31, 2021 983,953

BANK BORROWING (Tables)

BANK BORROWING (Tables)	9 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
SUMMARY OF OUTSTANDING BALANCE OF BUSINESS LOANS	The outstanding balance of business loan as of December 31 and March 31, 2021 can be summarized as follow: SUMMARY OF OUTSTANDING BALANCE OF BUSINESS LOANS As of December 31, 2021 (Unaudited) As of March 31, 2021 (Audited) Bank borrowing (Current portion) $ 16,687 $ 15,559 Bank borrowing (Non-current portion) 12,967 25,836 Total $ 29,654 $ 41,395
SCHEDULE OF MATURITIES OF LOAN	Maturities of the loan for each of the five years and thereafter are as follows: SCHEDULE OF MATURITIES OF LOAN Year ending March 31 2022 $ 4,020 2023 $ 17,092 2024 $ 8,542 Total $ 29,654

LEASE - RIGHT-OF-USE ASSET AN_2

LEASE - RIGHT-OF-USE ASSET AND LEASE LIABILITIES (Tables)	9 Months Ended
	Dec. 31, 2021
Lease - Right-of-use Asset And Lease Liabilities
SCHEDULE OF OPERATING LEASE RIGHT-OF-USE AND LEASE LIABILITIES	SCHEDULE OF OPERATING LEASE RIGHT-OF-USE AND LEASE LIABILITIES Right-Of-Use Assets Balance as of March 31, 2021 308,918 Amortization for the nine months ended December 31, 2021 (48,858 ) Adjustment for discount rate 5,103 Foreign exchange translation (1,734 ) Balance as of December 31, 2021 263,429 For the nine months ended December 31, 2021 and 2020, the amortization of the operating lease right of use asset amounted $ 48,922 50,549 Lease Liability Balance as of March 31, 2021 312,635 Imputed interest 12,312 Gross repayment (60,274 ) Foreign exchange translation 3,348 Balance as of December 31, 2021 268,021 Lease liability current portion (70,082 ) Lease liability non-current portion $ 197,939
SCHEDULE OF MATURITIES OF OPERATING LEASE OBLIGATION	Maturities of operating lease obligation as follow: SCHEDULE OF MATURITIES OF OPERATING LEASE OBLIGATION Year ending March 31, 2022 16,955 March 31, 2023 71,348 March 31, 2024 75,558 March 31, 2025 68,871 March 31, 2026 35,289 Total $ 268,021
SCHEDULE OF LEASE OTHER INFORMATION	Other information: SCHEDULE OF LEASE OTHER INFORMATION For the nine months ended December 31 2021 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow to operating lease $ 61,251 $ 56,683 Right-of-use assets obtained in exchange for operating lease liabilities - 63,062 Remaining lease term for operating lease (years) 3.65 4.50 Weighted average discount rate for operating lease 5.70 % 6.65 %

INCOME TAXES (Tables)

INCOME TAXES (Tables)	9 Months Ended
	Dec. 31, 2021
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, 2021 and 2020 were comprised of the following: SCHEDULE OF INCOME (LOSS) BEFORE INCOME TAXES For the nine months ended December 31 2021 2020 Tax jurisdictions from: – Local $ (23,806 ) $ 10,930 – Foreign, representing: Marshall Islands (non-taxable jurisdiction) - (1,142 ) Hong Kong - (613 ) Malaysia (281,672 ) (169,181 ) Loss before income taxes $ (305,478 ) $ (160,006 )
SUMMARY OF PROVISION FOR INCOME TAX	Provision for income taxes consisted of the following: SUMMARY OF PROVISION FOR INCOME TAX As of December 31, 2021 As of March 31, 2021 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, 2021 and March 31, 2021: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES As of As of December 31, 2020 March 31, 2020 Deferred tax assets: Net operating loss carryforwards $ $ – United States of America 33,650 28,691 – Marshall Islands - – Malaysia 220,655 172,801 254,305 201,452 Less: valuation allowance (254,305 ) (201,452 ) Deferred tax assets $ - $ -

SCHEDULE OF COMPANY'S SUBSIDIAR

SCHEDULE OF COMPANY'S SUBSIDIARIES (Details)	9 Months Ended
	Dec. 31, 2021
Subsidiary Company One [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
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]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
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 Three [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
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

SCHEDULE OF COMPANY'S SUBSIDI_2

SCHEDULE OF COMPANY'S SUBSIDIARIES (Details) (Parenthetical)	3 Months Ended	9 Months Ended
	Dec. 31, 2020USD ($)	Dec. 31, 2021USD ($)shares	Dec. 31, 2021MYR (RM)shares
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Number of shares issued, value | $	$ 500,000
Subsidiary Company One [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Number of shares issued, shares		1	1
Number of shares issued, value | $		$ 1
Subsidiary Company Two [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Number of shares issued, shares		100,000	100,000
Number of shares issued, value | RM			RM 1
Subsidiary Company Three [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Number of shares issued, shares		100	100
Number of shares issued, value | RM			RM 1

ORGANIZATION AND BUSINESS BAC_3

ORGANIZATION AND BUSINESS BACKGROUND (Details Narrative)	Feb. 14, 2022	Feb. 26, 2021	Feb. 21, 2019	Jan. 16, 2019	Dec. 31, 2018	Feb. 19, 2016
Synergy Empire Marshall [Member] | Synergy Empire HK [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Equity ownership interest rate percentage					100.00%
Lucky Star [Member] | Subsequent Event [Member] | Mr. Leong Will Liam [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Equity ownership interest rate percentage	100.00%
Lucky Star [Member] | Synergy Empire HK [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Equity ownership interest rate percentage			100.00%
Lucky Star [Member] | Synergy Empire Marshall [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Equity ownership interest rate percentage		100.00%
SH Dessert [Member] | Lucky Star [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Equity ownership interest rate percentage						100.00%
Synergy Empire Limited [Member] | Synergy Empire Marshall [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Equity ownership interest rate percentage				100.00%

SCHEDULE OF DEPRECIATION AND AM

SCHEDULE OF DEPRECIATION AND AMORTIZATION PERIODS OF PLANT AND EQUIPMENT (Details)	9 Months Ended
	Dec. 31, 2021
Renovation [Member]
Property, Plant and Equipment [Line Items]
Plant and equipment depreciation useful lives, description	over the remaining lease period
Office and Kitchen Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Furniture And Fittings [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years

SCHEDULE OF AMORTIZATION PERIOD

SCHEDULE OF AMORTIZATION PERIOD OF INTANGIBLE ASSET (Details)	9 Months Ended
	Dec. 31, 2021
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible asset estimated useful life	10 years

SCHEDULE OF EXCHANGE RATE TRANS

SCHEDULE OF EXCHANGE RATE TRANSLATION OF AMOUNTS FROM LOCAL CURRENCY (Details)	Dec. 31, 2021	Dec. 31, 2020
Period-end MYR [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Foreign currency exchange rate, translation	4.17	4.02
Period-Average MYR [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Foreign currency exchange rate, translation	4.16	4.19
Period-end/Period-average HK [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Foreign currency exchange rate, translation	7.75	7.75

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - 9 months ended Dec. 31, 2021	USD ($)	MYR (RM)
Accounting Policies [Abstract]
Cash insurance deposit	$ 60,010	RM 250,000
Income tax description	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.

GOING CONCERN UNCERTAINTIES (De

GOING CONCERN UNCERTAINTIES (Details Narrative) - USD ($)	3 Months Ended						9 Months Ended
	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Dec. 31, 2021	Dec. 31, 2020	Mar. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 1,461,741						$ 1,461,741		$ 1,156,263
Net loss	84,891	$ 114,156	$ 106,431	$ 78,285	$ 56,966	$ 24,755	305,478	$ 160,006
Net Cash Provided by (Used in) Operating Activities							344,975	$ 187,185
Working capital	$ 1,074,609						$ 1,074,609		$ 707,252

SCHEDULE OF PREPAID EXPENSES AN

SCHEDULE OF PREPAID EXPENSES AND DEPOSITS (Details) - USD ($)	Dec. 31, 2021	Mar. 31, 2021
Prepaid Expenses And Deposits
Rental deposits	$ 22,251	$ 23,951
Other deposits	1,690
Prepaid expenses	952	1,017
Other receivables	630	1,419
Total	$ 25,523	$ 26,387

SCHEDULE OF INVENTORIES (Detail

SCHEDULE OF INVENTORIES (Details) - USD ($)	Dec. 31, 2021	Mar. 31, 2021
Inventory Disclosure [Abstract]
Raw material, at cost	$ 18,004	$ 11,482

SCHEDULE OF PLANT AND EQUIPMENT

SCHEDULE OF PLANT AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2021	Mar. 31, 2021
Property, Plant and Equipment [Line Items]
Total plant and equipment	$ 447,040	$ 403,989
Less: Accumulated depreciation	(134,094)	(75,744)
Total plant and equipment	312,946	328,245
Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Total plant and equipment	363,780	354,963
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Total plant and equipment	41,427	21,741
Kitchen Equipment [Member]
Property, Plant and Equipment [Line Items]
Total plant and equipment	30,071	15,457
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Total plant and equipment	$ 11,762	$ 11,828

PLANT AND EQUIPMENT (Details Na

PLANT AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Kitchen equipment			$ 45,380	$ 2,013
Depreciation expenses	$ 58,852	$ 7,174	19,861	21,050
Kitchen Equipment [Member]
Property, Plant and Equipment [Line Items]
Kitchen equipment			14,720	2,013
Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Kitchen equipment			13,588
Written off of plant and equipment				1,001
Gain (Loss) on Sale of Properties				576
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Kitchen equipment			17,072
Written off of plant and equipment				1,411
Gain (Loss) on Sale of Properties				$ 1,012
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Disposals			32,326
Gain (Loss) on Disposition of Property Plant Equipment			$ 10,255

SCHEDULE OF INTANGIBLE ASSET (D

SCHEDULE OF INTANGIBLE ASSET (Details) - USD ($)	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Less: Accumulated depreciation	$ 105		$ 0
Total	1,470
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Trademark	$ 1,575

INTANGIBLE ASSET (Details Narra

INTANGIBLE ASSET (Details Narrative) - USD ($)	May 11, 2021	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2020
Amortization expenses		$ 105		$ 0
Intellectual Property Corporation of Malaysia [Member]
Finite-Lived Intangible Asset, Useful Life	10 years
Application of trademark	$ 1,575

SCHEDULE OF ACCRUED EXPENSES AN

SCHEDULE OF ACCRUED EXPENSES AND OTHER PAYABLES (Details) - USD ($)	Dec. 31, 2021	Mar. 31, 2021
Payables and Accruals [Abstract]
Accrued expenses	$ 35,633	$ 35,066
Other payables	38,390	135,383
Total	$ 74,023	$ 170,449

SCHEDULE OF AMOUNT DUE TO DIREC

SCHEDULE OF AMOUNT DUE TO DIRECTORS (Details) - USD ($)	9 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Advancement from related party	$ 118,802	$ 244,789
Foreign exchange translation	3,348
Mr. Leong Will Liam [Member]
Defined Benefit Plan Disclosure [Line Items]
Advancement from related party	118,802
Mr. Leong Will Liam [Member] | Director [Member]
Defined Benefit Plan Disclosure [Line Items]
Balance, beginning balance	869,658
Advancement from related party	118,802
Foreign exchange translation	(4,507)
Balance, ending balance	983,953
Mr. Leong Will Liam [Member] | Director [Member] | Synergy Empire HK [Member]
Defined Benefit Plan Disclosure [Line Items]
Balance, beginning balance	24,822
Balance, ending balance	$ 24,822

AMOUNT DUE TO A DIRECTOR (Detai

AMOUNT DUE TO A DIRECTOR (Details Narrative) - USD ($)	9 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Mar. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Outstanding loan payable	$ 1,008,775		$ 894,480
Loan from director	118,802	$ 244,789
Synergy Empire HK [Member]
Defined Benefit Plan Disclosure [Line Items]
Outstanding loan payable	24,822		24,822
Mr. Leong Will Liam [Member]
Defined Benefit Plan Disclosure [Line Items]
Outstanding loan payable	1,008,775		$ 894,480
Loan from director	$ 118,802

SUMMARY OF OUTSTANDING BALANCE

SUMMARY OF OUTSTANDING BALANCE OF BUSINESS LOANS (Details) - USD ($)	Dec. 31, 2021	Mar. 31, 2021
Debt Disclosure [Abstract]
Bank borrowing (Current portion)	$ 16,687	$ 15,559
Bank borrowing (Non-current portion)	12,967	25,836
Total	$ 29,654	$ 41,395

SCHEDULE OF MATURITIES OF LOAN

SCHEDULE OF MATURITIES OF LOAN (Details)	Dec. 31, 2021USD ($)
Debt Disclosure [Abstract]
2022	$ 4,020
2023	17,092
2024	8,542
Total	$ 29,654

BANK BORROWING (Details Narrati

BANK BORROWING (Details Narrative)	Apr. 02, 2021USD ($)	Jan. 25, 2017USD ($)	Jan. 25, 2017MYR (RM)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Jan. 25, 2017MYR (RM)
Line of Credit Facility [Line Items]
Repayments of bank debt				$ 11,508
Repayments of bank debt				$ 11,524	$ 2,202
Additional interest in loan deferment, amount					$ 2,455
Lucky Star F&B Sdn. Bhd [Member] | Standard Chartered Saadiq Berhad [Member]
Line of Credit Facility [Line Items]
Debt instrument principal amount		$ 82,293				RM 342,834
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		$ 1,560	RM 6,500
Interest Expense	$ 2,455

SCHEDULE OF OPERATING LEASE RIG

SCHEDULE OF OPERATING LEASE RIGHT-OF-USE AND LEASE LIABILITIES (Details) - USD ($)	9 Months Ended
	Dec. 31, 2021	Mar. 31, 2021
Lease - Right-of-use Asset And Lease Liabilities
Balance, beginning balance	$ 308,918
Amortization	(48,858)
Adjustment for discount rate	5,103
Foreign exchange translation	(1,734)
Balance, ending balance	263,429
Balance, beginning balance	312,635
Imputed interest	12,312
Gross repayment	(60,274)
Foreign exchange translation	3,348
Balance, ending balance	268,021
Lease liability current portion	(70,082)	$ (63,493)
Lease liability non-current portion	$ 197,939	$ 249,142

SCHEDULE OF MATURITIES OF OPERA

SCHEDULE OF MATURITIES OF OPERATING LEASE OBLIGATION (Details)	Dec. 31, 2021USD ($)
Lease - Right-of-use Asset And Lease Liabilities
March 31, 2022	$ 16,955
March 31, 2023	71,348
March 31, 2024	75,558
March 31, 2025	68,871
March 31, 2026	35,289
Total	$ 268,021

SCHEDULE OF LEASE OTHER INFORMA

SCHEDULE OF LEASE OTHER INFORMATION (Details) - USD ($)	9 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Lease - Right-of-use Asset And Lease Liabilities
Operating cash flow to operating lease	$ 61,251	$ 56,683
Right-of-use assets obtained in exchange for operating lease liabilities		$ 63,062
Remaining lease term for operating lease (years)	3 years 7 months 24 days	4 years 6 months
Weighted average discount rate for operating lease	5.70%	6.65%

LEASE - RIGHT-OF-USE ASSET AN_3

LEASE - RIGHT-OF-USE ASSET AND LEASE LIABILITIES (Details Narrative) - USD ($)	9 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Lease - Right-of-use Asset And Lease Liabilities
Amortization of operating lease right of use asset	$ 48,922	$ 50,549

CONCENTRATION OF RISK (Details

CONCENTRATION OF RISK (Details Narrative) - Revenue Benchmark [Member]	1 Months Ended	3 Months Ended		9 Months Ended
	Oct. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2021	Dec. 31, 2020
Customer Concentration Risk [Member] | No Customer [Member]
Concentration Risk [Line Items]
Concentration risk percentage	10.00%	10.00%		10.00%	10.00%
Supplier Concentration Risk [Member] | No Supplier [Member]
Concentration Risk [Line Items]
Concentration risk percentage		10.00%	10.00%	10.00%	10.00%

SCHEDULE OF INCOME (LOSS) BEFOR

SCHEDULE OF INCOME (LOSS) BEFORE INCOME TAXES (Details) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2021	Dec. 31, 2020
Tax jurisdictions from Local			$ (23,806)	$ 10,930
Loss before income taxes	$ (84,891)	$ (78,285)	(305,478)	(160,006)
MARSHALL ISLANDS
Tax jurisdictions from Foreign				(1,142)
HONG KONG
Tax jurisdictions from Foreign				(613)
MALAYSIA
Tax jurisdictions from Foreign			$ (281,672)	$ (169,181)

SUMMARY OF PROVISION FOR INCOME

SUMMARY OF PROVISION FOR INCOME TAX (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Mar. 31, 2021
Current: Local
Deferred: Local
Deferred: Foreign
Provision for income taxes
MARSHALL ISLANDS
Current: Foreign
HONG KONG
Current: Foreign
MALAYSIA
Current: Foreign

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)	Dec. 31, 2021	Mar. 31, 2021
Deferred tax assets: Net operating loss carryforwards	$ 254,305	$ 201,452
Less: valuation allowance	(254,305)	(201,452)
Deferred tax assets
UNITED STATES
Deferred tax assets: Net operating loss carryforwards	33,650	28,691
MARSHALL ISLANDS
Deferred tax assets: Net operating loss carryforwards
MALAYSIA
Deferred tax assets: Net operating loss carryforwards	$ 220,655	$ 172,801

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	9 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2021MYR (RM)	Mar. 31, 2021USD ($)
Income tax examination description	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.	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.
Deferred tax assets	$ 254,305		$ 201,452
Valuation allowance	254,305		201,452
Lucky Star F&B Sdn. Bhd [Member]
Net operating loss carry forwards	$ 172,434
Operating loss carry forwards expiration	carried forward for seven years	carried forward for seven years
SH Desserts Sdn. Bhd [Member]
Net operating loss carry forwards	$ 109,060
Operating loss carry forwards expiration	carried forward for seven years	carried forward for seven years
Lucky Star F&B Sdn. Bhd and SH Desserts Shd. Bhd [Member]
Valuation allowance	$ 254,305
UNITED STATES
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
Net operating loss carry forwards	$ 160,238
Operating loss carry forwards expiration	expire in 2041	expire in 2041
Deferred tax assets	$ 33,650		28,691
MALAYSIA
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 2021 for company with paid-up capital of MYR	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 2021 for company with paid-up capital of MYR
Net operating loss carry forwards	$ 1,297,970
Operating loss carry forwards expiration	carried forward for seven years	carried forward for seven years
Deferred tax assets	$ 220,655		$ 172,801
Paid up capital tax amount	$ 601,554	RM 2,500,000
Income tax optional description	a company exceeding this capitalization threshold is 17% on the first MYR 600,000 (approximately $144,373) taxable profit with the remaining balance being taxed at 24%	a company exceeding this capitalization threshold is 17% on the first MYR 600,000 (approximately $144,373) taxable profit with the remaining balance being taxed at 24%

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	Dec. 30, 2020	Jan. 21, 2019	Oct. 17, 2018	Dec. 31, 2021	Mar. 31, 2021
Subsidiary or Equity Method Investee [Line Items]
Share price	$ 5
Number of sale of stock	100,000
Sale of stock value	$ 500,000
Common stock, shares issued				1,000,000	1,000,000
Common stock, shares outstanding				1,000,000	1,000,000
Common stock, shares authorized				5,000,000	5,000,000
Lucky Star F&B Sdn. Bhd [Member] | CBA Capital Holdings Sdn. Bhd [Member]
Subsidiary or Equity Method Investee [Line Items]
Interest-free loan waived		$ 257,183
Mr. Leong Will Liam [Member]
Subsidiary or Equity Method Investee [Line Items]
Number of restricted common stock shares purchased			900,000
Share price			$ 0.03
Par value of restricted shares			$ 0.0001