| Cover - shares | 3 Months Ended | |
| Mar. 31, 2023 | May 15, 2023 | |
| Cover [Abstract] | ||
| Document Type | 10-Q | |
| Amendment Flag | false | |
| Document Quarterly Report | true | |
| Document Transition Report | false | |
| Document Period End Date | Mar. 31, 2023 | |
| Document Fiscal Period Focus | Q1 | |
| Document Fiscal Year Focus | 2023 | |
| Current Fiscal Year End Date | --12-31 | |
| Entity File Number | 000-56140 | |
| Entity Registrant Name | NP Life Sciences Health Industry Group Inc. | |
| Entity Central Index Key | 0001781726 | |
| Entity Tax Identification Number | 83-2912878 | |
| Entity Incorporation, State or Country Code | NV | |
| Entity Address, Address Line One | 4125 Blackhawk Plaza Circle | |
| Entity Address, Address Line Two | Suite 166 | |
| Entity Address, City or Town | Danville | |
| Entity Address, State or Province | CA | |
| Entity Address, Postal Zip Code | 94506 | |
| City Area Code | (925) | |
| Local Phone Number | 362-3169 | |
| Title of 12(b) Security | Common Stock, $0.0001 par value | |
| Trading Symbol | NPLS | |
| Entity Current Reporting Status | Yes | |
| Entity Interactive Data Current | Yes | |
| Entity Filer Category | Non-accelerated Filer | |
| Entity Small Business | true | |
| Entity Emerging Growth Company | true | |
| Elected Not To Use the Extended Transition Period | true | |
| Entity Shell Company | false | |
| Entity Common Stock, Shares Outstanding | 42,959,574 |
| Condensed Consolidated Balance Sheets - USD ($) | Mar. 31, 2023 | Dec. 31, 2022 |
| Current assets | ||
| Cash and cash equivalents | $ 140,078 | $ 121,859 |
| Prepaid Expenses | 2,370 | 5,925 |
| Total assets | 142,448 | 127,784 |
| Current liabilities | ||
| Customer Advance | 112,646 | 99,599 |
| Accounts payables | 6,025 | 6,130 |
| Accrued liabilities | 3,239 | 2,739 |
| Total liabilities | 121,910 | 108,468 |
| Commitments and Contingencies | ||
| Stockholders’ Equity | ||
| Preferred stock, $0.0001 par value, 30,000,000 shares authorized, no shares issued and outstanding as of March 31, 2023, and December 31, 2022 | ||
| Common stock, $0.0001 par value, 320,000,000 shares authorized, 42,959,574 shares issued and outstanding as of March 31, 2023, and December 31, 2022 | 4,296 | 4,296 |
| Additional Paid in Capital | 360,330 | 360,330 |
| Accumulated deficit | (344,088) | (345,310) |
| Total stockholders’ equity | 20,538 | 19,316 |
| Total liabilities and stockholders’ deficit | $ 142,448 | $ 127,784 |
| Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares | Mar. 31, 2023 | Dec. 31, 2022 |
| Statement of Financial Position [Abstract] | ||
| Preferred stock, par value | $ 0.0001 | $ 0.0001 |
| Preferred stock, shares authorized | 30,000,000 | 30,000,000 |
| Preferred stock, shares issued | 0 | 0 |
| Preferred stock, shares outstanding | 0 | 0 |
| Common stock, par value | $ 0.0001 | $ 0.0001 |
| Common stock, shares authorized | 320,000,000 | 320,000,000 |
| Common stock, shares issued | 42,959,574 | 42,959,574 |
| Common stock, shares, outstanding | 42,959,574 | 42,959,574 |
| Condensed Statement of Operations and Comprehensive Loss (Unaudited) - USD ($) | 3 Months Ended | |
| Mar. 31, 2023 | Mar. 31, 2022 | |
| Income Statement [Abstract] | ||
| Revenue | $ 30,000 | |
| General and administrative expenses | 28,775 | 31,092 |
| Profit/(Loss) from operation | 1,225 | (31,092) |
| Profit/(Loss) before provision for income taxes | 1,225 | (31,092) |
| Interest income/(expense) | (3) | |
| Total other income/(expenses) | (3) | |
| Profit/(loss) before income taxes | 1,222 | (31,092) |
| Net profit/(loss) | 1,222 | (31,092) |
| Total comprehensive profit/(loss) | $ 1,222 | $ (31,092) |
| Basic and diluted loss per common share | $ 0 | $ 0 |
| Weighted average number of common shares used in per share calculations – basic and diluted | 42,959,574 | 42,959,574 |
| Condensed Statement of Changes in Stockholders Equity (Unaudited) - USD ($) | Common Stock [Member] | Additional Paid-in Capital [Member] | Retained Earnings [Member] | Total |
| Beginning balance at Dec. 31, 2021 | $ 4,296 | $ 360,330 | $ (326,454) | $ 38,172 |
| Beginning balance, shares at Dec. 31, 2021 | 42,959,574 | |||
| Net loss | (31,092) | (31,092) | ||
| Ending balance at Mar. 31, 2022 | $ 4,296 | 360,330 | (357,546) | 7,080 |
| Ending balance, shares at Mar. 31, 2022 | 42,959,574 | |||
| Beginning balance at Dec. 31, 2022 | $ 4,296 | 360,330 | (345,310) | 19,316 |
| Beginning balance, shares at Dec. 31, 2022 | 42,959,574 | |||
| Net loss | 1,222 | 1,222 | ||
| Ending balance at Mar. 31, 2023 | $ 4,296 | $ 360,330 | $ (344,088) | $ 20,538 |
| Ending balance, shares at Mar. 31, 2023 | 42,959,574 |
| Condensed Statement of Cash Flows (Unaudited) - USD ($) | 3 Months Ended | |
| Mar. 31, 2023 | Mar. 31, 2022 | |
| Cash flows from operating activities: | ||
| Net profit/(loss) | $ 1,222 | $ (31,092) |
| (Increase)/Decrease in prepaid expenses | 3,555 | 8,746 |
| Increase in Accounts payable | (105) | |
| Increase in Customer advances | 13,047 | 14,982 |
| Decreased in Accrued Liabilities | 500 | 2,500 |
| Net cash provided by (used in) operating activities | 18,219 | (4,864) |
| Change in cash and cash equivalents | 18,219 | (4,864) |
| Cash and cash equivalents – Beginning of period | 121,859 | 27,986 |
| Cash and cash equivalents – End of period | 140,078 | 23,122 |
| Interest paid | ||
| Income tax paid | ||
| NATURE OF OPERATIONS | 3 Months Ended |
| Mar. 31, 2023 | |
| Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
| NATURE OF OPERATIONS | 1. NATURE OF OPERATIONS NP Life Sciences Health Industry Group Inc. (the “Company”) is a for profit corporation established under the corporation laws in the State of Nevada, United States of America on December 20, 2018. The Company was originally incorporated as “Guojiang Cultural Industry US, Inc.” and amended the name to “GJ Culture Group US, Inc.” on February 20, 2019. On September 8, 2022, the Company filed a Certificate of Amendment to its Articles of Incorporation with the State of Nevada to reflect its corporate name change from “GJ Culture Group US, Inc.” to “NP Life Sciences Health Industry Group Inc.”. Unless the context otherwise requires, all references to “NP Life Sciences Health Industry Group Inc.,” “GJ Culture Group US, Inc.,” “we,” “us,” “our” or the “Company” are to NP Life Sciences Health Industry Group Inc. The Company is dedicated to providing educational services based on classical Chinese studies and culture. The Company’s goal is to serve as cultural and educational meeting point between China and the U.S. The Company intends to pursue its business objective by providing education and training courses based on classical Chinese studies, organizing China-U.S. international study tour activities for participants of all ages, as well as organizing and promoting China-U.S. cultural events, art fairs, exhibitions, and other activities promoting Chinese culture. On November 8, 2022, the Company established a wholly-owned subsidiary, GW Health Consulting Management Inc. (“herein after referred to as “GW”), a California Corporation. GW’s current business is limited to providing online career planning experience sharing and guidance related consulting services. On March 8, 2023, GW established a wholly owned subsidiary, NLPL Health Industry Group Co., Limited, a Hong Kong based company, which had no business transactions in the reporting period. |
| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | 3 Months Ended |
| Mar. 31, 2023 | |
| Accounting Policies [Abstract] | |
| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation and Consolidation The Consolidated Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The Financial Statements have been prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States (“GAAP”) and presented in US dollars. The Consolidated Financial Statements includes the accounts of the Company and its current wholly owned subsidiary, GW Health Consulting Management Inc ( 100 The accompanying interim financial statements have been prepared in accordance with GAAP for interim financial information in accordance with Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the Company’s opinion, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three months ended March 31, 2023, are not necessarily indicative of the results for the full year. While management of the Company believes that the disclosures presented herein are adequate and not misleading, these interim financial statements should be read in conjunction with the audited financial statements and the footnotes thereto for the year ended December 31, 2022, contained in the Company’s Form 10-K filed on April 18, 2023. Going Concern The accompanying consolidated financial statements and notes have been prepared assuming that the Company will continue as a going concern. As of March 31, 2023, the Company had accumulated deficits of $ 344,088 Management plans to fund operations of the Company through the proceeds from an offering pursuant to a Registration Statement on Form S-1, private placements of restricted securities, or the issuance of stock in lieu of cash for payment of services until such a time as profitable operations are achieved. If we do not raise all of the money we need from public offerings or private placements of equity, we will need alternative sources, such as loans or advances from our officers, directors or others. Such additional financing may not become available on acceptable terms and there can be no assurance that any additional financing that the Company does obtain will be sufficient to meet its needs in the long term. There are no written agreements in place for such funding or issuance of securities and there can be no assurance that such will be available in the future. Management believes that this plan provides an opportunity for the Company to continue as a going concern. The failure to achieve the necessary levels of profitability or obtain the additional funding would be detrimental to the Company. Use of Estimates and Assumptions The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates. Due to the limited level of operations, the Company has not needed to make material assumptions or estimates other than the assumption that the Company is a going concern. Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. The Company has two bank accounts in Bank of America. Since the balance of each bank account is less than $ 250,000 Fair Value of Financial Instruments ASC 825, “Disclosures about Fair Value of Financial Instruments”, requires disclosure of fair value information about financial instruments. ASC 820, “Fair Value Measurements” defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management at the time of this report. The respective carrying values of certain on-balance-sheet financial instruments approximate their fair values. These financial instruments include cash, accrued liabilities and notes payable. Fair values were assumed to approximate carrying values for these financial instruments since they are short term in nature and their carrying amounts approximate fair value. Revenue Recognition The Company will recognize revenue in accordance with Accounting Standards Codification No. 606, “Revenue from Contracts with Customers” (“ASC-606”). ASC-606 requires that the criteria must be met before revenue can be rec ognized: 1. The parties to the contract have approved the contract (in writing, orally, or in accordance with other customary business practices) and are committed to perform their respective obligations. 2. The Company can identify each party’s rights regarding the goods or services to be transferred. 3. The Company can identify the payment terms for the goods or services to be transferred. 4. The contract has commercial substance (that is, the risk, timing, or amount of the entity’s future cash flows is expected to change as a result of the contract). 5. It is probable that the Company will collect substantially all of the consideration to which it will be entitled in exchange for the goods or services that will be transferred to the customer. In evaluating whether collectability of an amount of consideration is probable, an entity shall consider only the customer’s ability and intention to pay that amount of consideration when it is due. The amount of consideration to which the entity will be entitled may be less than the price stated in the contract if the consideration is variable because the entity may offer the customer a price concession. Unearned Revenue The Company and GW received $ 112,646 SCHEDULE OF UNEARNED REVENUE March 31 2023 Customer A $ 47,540 Customer B 52,059 Customer C 13,047 Total $ 112,646 Unearned revenue $ 112,646 There exists a concentration of risk for the demand of the Company’s product and services, as three customers constituted a substantial portion of the Company’s revenues and related unearned revenues. which are contract liabilities. Basic and Diluted Net Loss Per Share Our computation of earnings per share (“EPS”) includes basic and diluted EPS. Basic EPS is measured as the income (loss) available to common stockholders divided by the weighted average common shares outstanding for the period. Diluted income (loss) per share reflects the potential dilution, using the treasury stock method, that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the income (loss) of the Company as if they had been converted at the beginning of the periods presented, or issuance date, if later. In computing diluted income (loss) per share, the treasury stock method assumes that outstanding options and warrants are exercised and the proceeds are used to purchase common stock at the average market price during the period. Options and warrants may have a dilutive effect under the treasury stock method only when the average market price of the common stock during the period exceeds the exercise price of the options and warrants. Potential common shares that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS. Income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the respective periods. Basic and diluted (loss) per common share is the same for periods in which the company reported an operating loss because all warrants and stock options outstanding are anti-dilutive. There were no adjustments to net loss required for purposes of computing diluted earnings per share. SCHEDULE OF EARNINGS PER SHARE, BASIC AND DILUTED 2023 2022 For the three months ended March 31 2023 2022 Loss per share: Numerator: Net profit/(loss) used in computing earnings per share $ 1,222 $ (31,092 ) Denominator: Weighted average common shares outstanding 42,959,574 42,959,574 Basic and diluted income/loss per share $ 0.00 $ (0.00 ) The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding. Comprehensive income (loss) The Company follows the provisions of the Financial Accounting Standards Board (the “FASB”) ASC 220 Reporting Comprehensive Income Recently Issued Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments – Credit Losses”, which will require the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Further, the FASB issued ASU No. 2019-04, ASU 2019-05, ASU 2019-10, ASU 2019-11 and ASU 2020-02 to provide additional guidance on the credit losses standard. The amendments for ASU 2016-13 are effective for fiscal years beginning after December 15, 2022. ASU 2016-13 will be effective for the Company beginning January 1, 2023. The Company is in the process of evaluating the effect of the adoption of this ASU. In February 2018, the FASB issued Accounting Standards Update No. 2018-02 Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income In December 2018, the FASB issued Accounting Standards Update No. 2018-05, Income Taxes (Topic 740), Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 Income Tax Accounting Implications of the Tax Cuts and Jobs Act As of March 31, 2023, except for the above, there are no recently issued accounting standards not yet adopted that would have a material effect on the Company’s financial statements. |
| INCOME TAX | 3 Months Ended |
| Mar. 31, 2023 | |
| Income Tax Disclosure [Abstract] | |
| INCOME TAX | 3. INCOME TAX The Company was established in the State of Nevada in United States and is subject to Nevada State and US Federal tax laws. The Company has not recognized an income tax benefit for its operating losses based on uncertainties concerning its ability to generate taxable income in future periods. The tax benefit for the periods presented is offset by a valuation allowance established against deferred tax assets arising from the net operating losses and other temporary differences, the realization of which could not be considered more likely than not. Further, the benefit from utilization of NOL (“net operating loss”) carry forwards could be subject to limitations due to material ownership changes that could occur in the Company as it continues to raise additional capital. Based on such limitations, the Company has significant NOLs for which realization of tax benefits is uncertain. In future periods, tax benefits and related deferred tax assets will be recognized when management considers realization of such amounts to be more likely than not. As of March 31, 2022, and December 31, 2022, the Company has accumulated net operating losses of $ 344,088 345,310 |
| SUBSEQUENT EVENTS | 3 Months Ended |
| Mar. 31, 2023 | |
| Subsequent Events [Abstract] | |
| SUBSEQUENT EVENTS | 4. SUBSEQUENT EVENTS The Company has evaluated subsequent events that have occurred after the date of the balance sheet through May 15, 2023 and determined that no subsequent events require recognition or disclosure to the financial statements. |
| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 3 Months Ended |
| Mar. 31, 2023 | |
| Accounting Policies [Abstract] | |
| Basis of Presentation and Consolidation | Basis of Presentation and Consolidation The Consolidated Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The Financial Statements have been prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States (“GAAP”) and presented in US dollars. The Consolidated Financial Statements includes the accounts of the Company and its current wholly owned subsidiary, GW Health Consulting Management Inc ( 100 The accompanying interim financial statements have been prepared in accordance with GAAP for interim financial information in accordance with Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the Company’s opinion, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three months ended March 31, 2023, are not necessarily indicative of the results for the full year. While management of the Company believes that the disclosures presented herein are adequate and not misleading, these interim financial statements should be read in conjunction with the audited financial statements and the footnotes thereto for the year ended December 31, 2022, contained in the Company’s Form 10-K filed on April 18, 2023. |
| Going Concern | Going Concern The accompanying consolidated financial statements and notes have been prepared assuming that the Company will continue as a going concern. As of March 31, 2023, the Company had accumulated deficits of $ 344,088 Management plans to fund operations of the Company through the proceeds from an offering pursuant to a Registration Statement on Form S-1, private placements of restricted securities, or the issuance of stock in lieu of cash for payment of services until such a time as profitable operations are achieved. If we do not raise all of the money we need from public offerings or private placements of equity, we will need alternative sources, such as loans or advances from our officers, directors or others. Such additional financing may not become available on acceptable terms and there can be no assurance that any additional financing that the Company does obtain will be sufficient to meet its needs in the long term. There are no written agreements in place for such funding or issuance of securities and there can be no assurance that such will be available in the future. Management believes that this plan provides an opportunity for the Company to continue as a going concern. The failure to achieve the necessary levels of profitability or obtain the additional funding would be detrimental to the Company. |
| Use of Estimates and Assumptions | Use of Estimates and Assumptions The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates. Due to the limited level of operations, the Company has not needed to make material assumptions or estimates other than the assumption that the Company is a going concern. |
| Cash and Cash Equivalents | Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. The Company has two bank accounts in Bank of America. Since the balance of each bank account is less than $ 250,000 |
| Fair Value of Financial Instruments | Fair Value of Financial Instruments ASC 825, “Disclosures about Fair Value of Financial Instruments”, requires disclosure of fair value information about financial instruments. ASC 820, “Fair Value Measurements” defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management at the time of this report. The respective carrying values of certain on-balance-sheet financial instruments approximate their fair values. These financial instruments include cash, accrued liabilities and notes payable. Fair values were assumed to approximate carrying values for these financial instruments since they are short term in nature and their carrying amounts approximate fair value. |
| Revenue Recognition | Revenue Recognition The Company will recognize revenue in accordance with Accounting Standards Codification No. 606, “Revenue from Contracts with Customers” (“ASC-606”). ASC-606 requires that the criteria must be met before revenue can be rec ognized: 1. The parties to the contract have approved the contract (in writing, orally, or in accordance with other customary business practices) and are committed to perform their respective obligations. 2. The Company can identify each party’s rights regarding the goods or services to be transferred. 3. The Company can identify the payment terms for the goods or services to be transferred. 4. The contract has commercial substance (that is, the risk, timing, or amount of the entity’s future cash flows is expected to change as a result of the contract). 5. It is probable that the Company will collect substantially all of the consideration to which it will be entitled in exchange for the goods or services that will be transferred to the customer. In evaluating whether collectability of an amount of consideration is probable, an entity shall consider only the customer’s ability and intention to pay that amount of consideration when it is due. The amount of consideration to which the entity will be entitled may be less than the price stated in the contract if the consideration is variable because the entity may offer the customer a price concession. Unearned Revenue The Company and GW received $ 112,646 SCHEDULE OF UNEARNED REVENUE March 31 2023 Customer A $ 47,540 Customer B 52,059 Customer C 13,047 Total $ 112,646 Unearned revenue $ 112,646 There exists a concentration of risk for the demand of the Company’s product and services, as three customers constituted a substantial portion of the Company’s revenues and related unearned revenues. which are contract liabilities. |
| Basic and Diluted Net Loss Per Share | Basic and Diluted Net Loss Per Share Our computation of earnings per share (“EPS”) includes basic and diluted EPS. Basic EPS is measured as the income (loss) available to common stockholders divided by the weighted average common shares outstanding for the period. Diluted income (loss) per share reflects the potential dilution, using the treasury stock method, that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the income (loss) of the Company as if they had been converted at the beginning of the periods presented, or issuance date, if later. In computing diluted income (loss) per share, the treasury stock method assumes that outstanding options and warrants are exercised and the proceeds are used to purchase common stock at the average market price during the period. Options and warrants may have a dilutive effect under the treasury stock method only when the average market price of the common stock during the period exceeds the exercise price of the options and warrants. Potential common shares that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS. Income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the respective periods. Basic and diluted (loss) per common share is the same for periods in which the company reported an operating loss because all warrants and stock options outstanding are anti-dilutive. There were no adjustments to net loss required for purposes of computing diluted earnings per share. SCHEDULE OF EARNINGS PER SHARE, BASIC AND DILUTED 2023 2022 For the three months ended March 31 2023 2022 Loss per share: Numerator: Net profit/(loss) used in computing earnings per share $ 1,222 $ (31,092 ) Denominator: Weighted average common shares outstanding 42,959,574 42,959,574 Basic and diluted income/loss per share $ 0.00 $ (0.00 ) The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding. |
| Comprehensive income (loss) | Comprehensive income (loss) The Company follows the provisions of the Financial Accounting Standards Board (the “FASB”) ASC 220 Reporting Comprehensive Income |
| Recently Issued Accounting Pronouncements | Recently Issued Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments – Credit Losses”, which will require the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Further, the FASB issued ASU No. 2019-04, ASU 2019-05, ASU 2019-10, ASU 2019-11 and ASU 2020-02 to provide additional guidance on the credit losses standard. The amendments for ASU 2016-13 are effective for fiscal years beginning after December 15, 2022. ASU 2016-13 will be effective for the Company beginning January 1, 2023. The Company is in the process of evaluating the effect of the adoption of this ASU. In February 2018, the FASB issued Accounting Standards Update No. 2018-02 Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income In December 2018, the FASB issued Accounting Standards Update No. 2018-05, Income Taxes (Topic 740), Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 Income Tax Accounting Implications of the Tax Cuts and Jobs Act As of March 31, 2023, except for the above, there are no recently issued accounting standards not yet adopted that would have a material effect on the Company’s financial statements. |
| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 3 Months Ended |
| Mar. 31, 2023 | |
| Accounting Policies [Abstract] | |
| SCHEDULE OF UNEARNED REVENUE | SCHEDULE OF UNEARNED REVENUE March 31 2023 Customer A $ 47,540 Customer B 52,059 Customer C 13,047 Total $ 112,646 Unearned revenue $ 112,646 |
| SCHEDULE OF EARNINGS PER SHARE, BASIC AND DILUTED | SCHEDULE OF EARNINGS PER SHARE, BASIC AND DILUTED 2023 2022 For the three months ended March 31 2023 2022 Loss per share: Numerator: Net profit/(loss) used in computing earnings per share $ 1,222 $ (31,092 ) Denominator: Weighted average common shares outstanding 42,959,574 42,959,574 Basic and diluted income/loss per share $ 0.00 $ (0.00 ) |
| SCHEDULE OF UNEARNED REVENUE (Details) - USD ($) | Mar. 31, 2023 | Dec. 31, 2022 |
| Unearned revenue | $ 112,646 | $ 99,599 |
| Customer A [Member] | ||
| Unearned revenue | 47,540 | |
| Customer B [Member] | ||
| Unearned revenue | 52,059 | |
| Customer C [Member] | ||
| Unearned revenue | 13,047 | |
| Three Customers [Member] | ||
| Unearned revenue | $ 112,646 |
| SCHEDULE OF EARNINGS PER SHARE, BASIC AND DILUTED (Details) - USD ($) | 3 Months Ended | |
| Mar. 31, 2023 | Mar. 31, 2022 | |
| Accounting Policies [Abstract] | ||
| Net profit/(loss) used in computing earnings per share | $ 1,222 | $ (31,092) |
| Weighted average common shares outstanding | 42,959,574 | 42,959,574 |
| Basic and diluted loss per share | $ 0 | $ 0 |
| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) | Mar. 31, 2023 | Dec. 31, 2022 |
| Accumulated deficits | $ 344,088 | $ 345,310 |
| Cash insured account | 250,000 | |
| Unearned Revenue | 112,646 | $ 99,599 |
| Three Customers [Member] | ||
| Unearned Revenue | $ 112,646 | |
| GW Health Consulting Management Inc [Member] | ||
| Wholly owned subsidiary company | 100% |
| INCOME TAX (Details Narrative) - USD ($) | Mar. 31, 2023 | Dec. 31, 2022 |
| Income Tax Disclosure [Abstract] | ||
| Operating loss carryforwards | $ 344,088 | $ 345,310 |
