Harmony Energy Technologies 10-K/A 11 Apr 23 2022 FY Annual report (amended) Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 31, 2023
Cover [Abstract]
Document Type	10-K/A
Amendment Flag	true
Amendment Description	This Amendment No. 1 to Annual Report on Form 10-K (the “Amendment”) amends our previously filed Annual Report on Form 10-K for the fiscal year ended December 31, 2022, filed with the Securities and Exchange Commission on March 31, 2023 (the “Form 10-K”). This Amendment is being filed solely to correct and disclose more information about the business and product development.
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	000-56380
Entity Registrant Name	HARMONY ENERGY TECHNOLOGIES CORPORATION
Entity Central Index Key	0001901297
Entity Tax Identification Number	83-2756695
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	165 Broadway
Entity Address, Address Line Two	FL 23
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10006
City Area Code	(647)
Local Phone Number	567-5599
Title of 12(g) Security	Common Stock, par value $0.0001 per share
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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 Public Float	$ 0
Entity Common Stock, Shares Outstanding		21,155,079
Documents Incorporated by Reference [Text Block]	The information required by Part III of this Report, to the extent not set forth herein, is incorporated herein by reference from the registrant’s definitive proxy statement relating to the Annual Meeting of Stockholders to be held in 2023, which definitive proxy statement shall be filed with the Securities and Exchange Commission within 120 days after the end of the fiscal year to which this Report relates.
ICFR Auditor Attestation Flag	false
Auditor Firm ID	6644
Auditor Name	Kreston GTA LLP
Auditor Location	Markham, Canada

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current Assets:
Cash	$ 27,924	$ 119,357	$ 63,990
VAT recoverable		54,947	44,260
Prepaid expenses and other assets		34,494	55,317
Inventory		13,412
Right-of-use assets			38,660
Loan to related party			43,528
Total Current Assets	27,924	222,210	245,755
Non-Current Assets:
Equipment	1,413	2,131	20,126
Total Assets	29,337	224,341	265,881
Current Liabilities
Accounts payable and accrued liabilities	174,750	134,187	88,771
Deferred revenue			2,443
Lease liabilities			39,385
Loan payable	502,928	189,717	362,805
Loan from related parties	78,205	464,653	386,384
Total Liabilities	755,883	788,557	879,788
Stockholders’ Equity:
Share capital	2,115	1,978	1,084
Additional paid in capital	1,791,185	1,653,822	760,916
Accumulated deficit	(2,514,824)	(2,183,207)	(1,344,101)
Accumulated other comprehensive loss	(5,021)	(36,809)	(31,806)
Total Stockholders’ Equity	(726,546)	(564,216)	(613,907)
Total Liabilities and Stockholders’ Equity	$ 29,337	$ 224,341	$ 265,881

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Revenue		$ 6,672	$ 48,020
Cost of goods sold		(5,424)	(36,766)
Gross Profit		1,248	11,254
Operating Expenses
Marketing Expense	(7,545)
Research and development	(46,823)	(110,448)	(118,498)
Administrative expenses	(273,179)	(624,552)	(451,184)
Financial expenses	(47,121)	(108,884)	(49,482)
Acquisition costs			(580,965)
Total Operating Expenses	(374,668)	(843,884)	(1,200,129)
Operating Income (Loss)	(374,668)	(842,636)	(1,188,875)
Other Income (Expenses)
Interest income		512	19,666
Gain on disposal		16,832	(1,727)
Gain on lease termination		(249)
Other Income	16,731
Foreign exchange loss	26,320	(13,565)	(14,116)
Loss, Net of Income Tax	(331,617)	(839,106)	(1,185,052)
Foreign currency translation differences of foreign operations	31,787	(5,003)	(31,806)
Net Loss and Other Comprehensive Loss	$ (299,830)	$ (844,109)	$ (1,216,858)
Basic net income per share	$ (0.015)	$ (0.060)	$ (0.210)
Weighted average number of common shares outstanding	20,239,668	14,147,932	5,803,718

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Deficit) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Beginning balance at Dec. 31, 2020	$ 1,084	$ 760,916	$ (1,344,101)	$ (31,806)	$ (613,907)
Beginning balance, shares at Dec. 31, 2020	10,842,079
Shares issued for private placement	$ 358	254,439			254,797
Shares issued for private placement, shares	3,581,880
Warrants issued for private placement		103,391			103,391
Shares issued for debt settlement	$ 231	230,381			230,612
Shares issued for debt settlement, shares	2,306,120
Shares issued to Officers and Consultants as compensation	$ 305	304,695			305,000
Shares issued to Officers and Consultants as compensation, shares	3,050,000
Net loss			(839,106)		(839,106)
Foreign currency translation differences of foreign operations				(5,003)	(5,003)
Ending balance at Dec. 31, 2021	$ 1,978	1,653,822	(2,183,207)	(36,809)	(564,216)
Ending balance, shares at Dec. 31, 2021	19,780,079
Shares issued for debt settlement	$ 54	53,946			54,000
Shares issued for debt settlement, shares	540,000
Shares issued to Officers and Consultants as compensation	$ 36	35,964			36,000
Shares issued to Officers and Consultants as compensation, shares	360,000
Net loss			(331,617)		(331,617)
Foreign currency translation differences of foreign operations				31,787	31,787
Shares issued for private placement	$ 47	47,453			47,500
Shares issued for private placement, shares	475,000
Ending balance at Dec. 31, 2022	$ 2,115	$ 1,791,185	$ (2,514,824)	$ (5,022)	$ (726,546)
Ending balance, shares at Dec. 31, 2022	21,155,079

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
OPERATING ACTIVITIES
Net loss	$ (331,617)	$ (839,106)	$ (1,185,052)
Non-cash items:
Interest income & adjustment	(75,982)	(503)	(19,666)
Stock based compensation	36,000	305,000	180,000
Lease termination		249
Gain on disposal		(16,832)	1,727
Depreciation	719	41,370	16,209
Interest expense	46,703	108,020	31,119
Rent expense			45,366
Acquisition Cost			580,965
Loss on foreign exchange gain and loss	26,320	(5,003)
Exchange differences on translation from functional to presentation currency	31,788
Change in non-cash working capital items
Prepaid expenses and other assets	102,851	(6,897)	30,337
Accounts payable and accrued liabilities	24,285	121,416	123,897
Deferred revenue		(2,443)	(4,009)
Cash Flow from Operating Activities	(138,933)	(294,729)	(199,107)
INVESTING ACTIVITIES
Purchase of new equipment		(2,281)	(1,051)
Repayment received from other party		44,026	173,244
Proceeds from acquisition of Smarten, net of cash			1,503
Cash Flow from Investing Activities		41,745	173,696
FINANCING ACTIVITIES
Proceeds from private placement	47,500	358,188	100,000
Proceeds received from third party loans		23,603	143,980
Repayment to third party loan		(26,750)
Proceeds from related party loan			4,871
Repayment to related party loan			(100,577)
Lease payment		(35,106)	(42,767)
Cash Flow from Financing Activities	47,500	319,935	105,507
Effect of foreign exchange rate fluctuation on cash		(11,584)	(22,325)
Net change in cash during the period	(91,433)	55,367	57,771
Cash, beginning of period	119,357	63,990	6,219
Cash, end of period	$ 27,924	$ 119,357	$ 63,990

NATURE OF OPERATION

NATURE OF OPERATION	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATION	NOTE 1. NATURE OF OPERATION On June 19, 2018, Harmony Energy Technologies Corporation (“Harmony” or “Company”) was registered under the General Corporation Law of the State of Delaware, USA. Harmony’s registered office is located at 2711 Centerville Road, Suite 400, Wilmington, Delaware, USA 19808. The Company’s common shares have not listed or quoted on any market at this moment. On January 14, 2019, the Company completed the acquisition of the energy business which was spun out from Golden Share Resources Corporation (“Golden Share”). In exchange, the Company issued 3,862,079 On September 1, 2020, the Company completed the acquisition of Shenzhen Smarten Technology Co., Ltd. (“Smarten”).

GOING CONCERN ASSUMPTION

GOING CONCERN ASSUMPTION	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN ASSUMPTION	NOTE 2. GOING CONCERN ASSUMPTION These financial statements have been prepared on the basis of the going concern assumption which contemplates that the Company will be able to realize its assets and discharge its liabilities in the normal course of operations. The Company has not yet determined when its energy business can generate income or cash flows. As of December 31, 2022, the Company has an accumulated deficit of $ 2,514,824 2,183,207 727,959 566,347 The Company’s ability to continue as a going concern is dependent upon its ability to raise additional fund to further develop the energy business and continued support of suppliers and creditors. Even if the Company has been successful in the past in doing so, there is no assurance that it will manage to obtain additional financing in the future. The carrying amounts of assets, liabilities and expenses presented in the financial statements and the classification used in the statement of financial position have not been adjusted as would be required if the going concern assumption was not appropriate. Those adjustments could be material.

SUMMARY OF ACCOUNTING POLICIES

SUMMARY OF ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF ACCOUNTING POLICIES	NOTE 3. SUMMARY OF ACCOUNTING POLICIES Basis of Presentation These audited consolidated financial statements were prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) The financial statements have been approved and authorized for issue by the Board of Directors on March 31, 2023. Basis of consolidation These consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Shenzhen Smarten Technology Co., Ltd. (“Smarten”). Smarten is a company registered in China. All significant intercompany accounts and transactions have been eliminated on consolidation. Business combinations We account for the acquisition of Smarten as a business combination under the acquisition method of accounting, which that the acquired assets and the liabilities assumed be recorded at their acquisition date at their respective fair values. Any excess of the purchase price over the estimated fair values of the net assets acquired is recorded as goodwill. Acquisition-related costs are expensed as incurred in the consolidated financial statements. Significant judgments are used in determining the estimated fair values assigned to the assets acquired and liabilities assumed and in determining estimates of useful lives of long-lived assets acquired. Estimates of the fair values of assets acquired and liabilities assumed are based upon assumptions believed to be reasonable, and when appropriate, include assistance from independent third-party appraisal firms. While we use our best estimates and assumptions to value assets acquired and liabilities assumed at the acquisition date as well as contingent consideration, where applicable, our estimates are inherently uncertain and subject to refinement. As a result, during the measurement period, which may be up to one year from the acquisition date, we record adjustments to the assets acquired and liabilities assumed with the corresponding offset to goodwill. Overpayments are best addressed through subsequent impairment testing of goodwill. However, when there is evidence to suggest that the business combination transaction is not an exchange of equal values, such overpayments should be expensed at acquisition date. Functional and presentation currency The financial statements are presented in United States dollars, which is also the functional currency of the Company. The functional currency of Smarten is Chinese Renminbi Yuan (“CNY”). Foreign currency transactions and balances In respect of transactions denominated in currencies other than the Company and its subsidiaries’ functional currencies, the monetary assets and liabilities are remeasured at the period end rates. Revenue and expenses are re-measured at rates of exchange prevailing on the transaction dates. All of the exchange gains or losses resulting from these transactions are recognized in the consolidated statements of operations. When the Company translates the financial statements of subsidiaries from their functional currency to presentation currency, assets and liabilities are translated into United States dollars at the exchange rate in effect at the balance sheet date. Share capital, contributed surplus, other comprehensive (loss) income, and accumulated deficits are translated into United States dollars at historical exchange rates. Revenues and expenses are translated into United States dollars at the average exchange rate for the year. Foreign exchange gains and losses on translation are included in other comprehensive (loss) income. Right-of-use assets & lease liabilities The Company recognizes a right-of-use asset and a lease liability at the lease commencement date according to ASC 842 Leases. Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the initial amount of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received. Unless the Company is reasonably certain to obtain ownership of the leased asset at the end of the lease term, the right-of-use assets are depreciated on a straight-line basis over the shorter of the estimated useful life and the lease term. Right-of-use assets are subject to impairment. At the commencement date of the lease, the Company recognizes a lease liability measured at the present value of lease payments to be made over the lease term, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Company’s incremental borrowing rate. Currently, the Company only have the leases with terms of 12 months or less, the Company elects to not recognize lease assets and liabilities, instead recognize lease expense on a straight-line basis, generally, over the term of the lease. Cash Cash consists of cash on hand and deposits in banks with no restrictions. Inventories Inventories are stated at the lower of the cost or net realizable value and include raw materials, work in progress and finished goods. Cost is determined as follows: Raw Materials and Work in Progress (“WIP”) – Cost is determined on a standard cost basis utilizing the weighted average cost of historical purchases, which approximates actual cost. The cost of WIP and finished goods includes the cost of raw materials and the applicable share of the cost of labor and fixed and variable production overheads. The Company regularly evaluates the value of inventory based on a combination of factors including the following: historical usage rates, product end of life dates, technological obsolescence and product introductions. The Company includes demonstration units within inventories. Proceeds from the sale of demonstration units are recorded as revenue. Equipment Equipment is measured at cost less accumulated depreciation and impairment losses. Cost includes expenditures that are directly attributable to the acquisition of the asset. Depreciation commences when the asset is available for use and is charged to the consolidated statements of net loss on a straight-line basis over the useful life of the asset as outlined below: SCHEDULE OF USEFUL LIFE OF ASSET Equipment 3 Furniture and fixtures 5 When assets are retired or otherwise disposed of, the cost and accumulated depreciation are removed from the consolidated balance sheets, and any resulting gain or loss is reflected in the consolidated statements of operations. Revenue recognition The Company adopted Accounting Standards Codification (“ASC”) 606 “Revenue from contract with customers” (“ASC 606”) on June 19, 2018 (the incorporation date) using the modified retrospective method for all contracts not completed as of the date of adoption. The Company generates revenue from the sales of its products. According to ASC 606, revenue is recognized based on the following five steps: (1) identification of the contract(s) with the customer; (2) identification of the performance obligations in the contract; (3) determination of the transaction price; and (4) allocation of the transaction price to the separate performance obligations in the contract; and (5) recognition of revenue when (or as) the entity satisfies a performance obligation. Cost of goods sold For product sales, the costs of goods sold are recognized upon shipment to the customer or distributor. Impairment of long-lived assets The Company accounts for the impairment of long-lived assets in accordance with FASB, Accounting Standards Codification (“ASC”) 360-10, “Accounting for the Impairment of Long-Lived Assets”. This standard requires that long-lived assets be reviewed for impairment whenever events or changes in circumstances indicate that the assets’ carrying amounts may not be recoverable. For assets that are to be held and used, impairment is assessed when the estimated undiscounted cash flows associated with the asset or group of assets is less than their carrying values. If impairment exists, an adjustment is made to write the asset down to its fair value, and a loss is recorded as the difference between the carrying value and fair value. Fair values are determined based on quoted market values, discounted cash flows or internal and external appraisals, as applicable. Assets to be disposed of are carried at the lower of the carrying value and estimated net realizable value. During the years ended December 31, 2022 and 2021, there was no Fair value measurement Financial assets and financial liabilities are initially recognized at fair value when the Company becomes a party to the contractual provision of the financial instrument. Subsequently, all financial instruments are measured at amortized cost using the effective interest method. The financial instruments of the Company consist of cash, accounts receivable, loan receivable, accounts payable and accrued liabilities, loan payable, and lease liability. The fair value of the financial instruments approximates their carrying values due to their short-term nature. The Company measures the fair value of its financial assets and liabilities using the fair value hierarchy. A financial instrument’s classification within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The accounting guidance establishes a three-tiered hierarchy, which prioritizes the inputs used in the valuation methodologies in measuring fair value: Level 1 - Quoted prices in active markets for identical assets or liabilities. Level 2 - Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”). ASU 2016-13 replaces the incurred loss impairment methodology with a methodology that reflects expected credit losses. The update is intended to provide financial statement users with more decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date. The new standard is effective for fiscal years beginning after December 15, 2019 (i.e., a January 1, 2020 effective date), with early adoption permitted for fiscal years beginning after December 15, 2018. The Company adopted the standard on January 1, 2019. Income taxes Income tax expense is the total of the current year’s income tax due or refundable and the change in deferred tax assets and liabilities. Deferred tax assets and liabilities are the expected future tax amounts for the temporary differences between carrying amounts and tax bases of assets and liabilities, computed using enacted tax rates. A valuation allowance, if needed, reduces deferred tax assets to the amount expected to be realized. A tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% Equity Share capital represents the par value of shares issued and the residual amount received upon the share issuance less the share issue expenses net of any tax benefits on the earnings underlying these share issue expenses are recorded as additional paid in capital. Stock-based compensation The Company accounts for stock-based compensation in accordance with ASC 718, “Compensation – Stock Compensation” (“ASC 718”). ASC 718 requires companies to estimate the fair value of equity-based payment awards on the date of grant. The value of the portion of the award that is ultimately expected to vest is recognized as an expense over the requisite service period in the Company’s consolidated statements of operations. The fair value of stock options (“options”) on the grant date is estimated using the Black-Scholes option-pricing model using the single-option approach. The Black-Scholes option pricing model requires the use of highly subjective and complex assumptions, including the option’s expected term and the price volatility of the underlying stock, to determine the fair value of the award. The Company recognizes compensation expenses for the value of its awards granted based on the straight-line method over the requisite service period of each of the awards. The Company has made a policy choice to account for forfeitures when they occur. Stock options granted to non-employees are based on the fair value on the grant date and re-measured at the end of each reporting period based on the fair value until the earlier of the options being fully vested and completion of the performance obligations. These are subject to a service vesting condition and are recognized on a straight-line method over the requisite service period. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. Estimated forfeitures are based on historical pre-vesting forfeitures. Loss per share The Company computes loss per share in accordance with ASC Topic 260, “Earnings Per Share” (“ASC 260”) and related guidance, which requires two calculations of loss attributable to the Company’s shareholders per share to be disclosed: basic and diluted. Diluted loss per share is the same as basic loss per share for the years in which the Company had a net loss because the inclusion of outstanding common stock equivalents would be anti-dilutive. Recently issued accounting standards not yet adopted In April 2020, Financial Accounting Standards Board (the “FASB”) issued a Staff Question-and-Answer Document (Q&A): ASC Topic 842 and ASC Topic 840: Accounting for Lease Concessions Related to the Effects of the COVID-19 Pandemic, that focuses on the application of the lease guidance for lease concessions related solely to the effects of COVID-19. The FASB issued the guidelines to reduce the burden and complexity for companies to account for such lease concessions (e.g., rent abatements or other economic incentives) under current lease accounting rules due to COVID-19 by providing certain practical expedients that can be used. This guidance can be applied immediately. The Company anticipates that the adoption of the guidance will not have a material impact on the Company’s consolidated financial statements. In March 2020, the FASB issued Accounting Standards Update (“ASU”) 2020-04 - Facilitation of the Effects of Reference Rate Reform on Financial Reporting (ASC Topic 848). This authoritative guidance provides optional relief for companies preparing for the discontinuation of interest rates such as LIBOR, which is expected to be phased out at the end of calendar 2021, and applies to lease contracts, hedging instruments, held-to-maturity debt securities and debt arrangements that have LIBOR as the benchmark rate. This guidance can be applied for a limited time, as of the beginning of the interim period that includes March 12, 2020 or any date thereafter, through December 31, 2022. The guidance may no longer be applied after December 31, 2022. In January 2021, the FASB issued authoritative guidance that makes amendments to the new rules on accounting for reference rate reform. The amendments clarify that all derivative instruments affected by the changes to interest rates used for discounting, margining or contract price alignment, regardless of whether they reference LIBOR, or another rate expected to be discontinued as a result of reference rate reform, an entity may apply certain practical expedients in ASC Topic 848. The Company is currently assessing the impact of applying this guidance as well as when to adopt this guidance. In February 2020, the FASB issued authoritative guidance (ASU 2020-02 – Financial Instruments – Credit Losses (Topic 326) and Leases (Topic 842)) that amends and clarifies Topic 326 and Topic 842. For Topic 326, the codification was updated to include the SEC staff interpretations associated with registrants engaged in lending activities. ASC Topic 326 is effective for annual periods beginning after January 1, 2023, including interim periods within those fiscal years. The Company is currently evaluating the impact of applying this guidance on its financial instruments, such as accounts receivable.

ESTIMATES, JUDGMENTS AND ASSUMP

ESTIMATES, JUDGMENTS AND ASSUMPTIONS	12 Months Ended
	Dec. 31, 2022
Estimates Judgments And Assumptions
ESTIMATES, JUDGMENTS AND ASSUMPTIONS	NOTE 4. ESTIMATES, JUDGMENTS AND ASSUMPTIONS The preparation of these consolidated financial statements in conformity with U.S. GAAP requires management to make judgments, estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. Significant estimates and assumptions made in the accompanying consolidated financial statements include, but are not limited to, the implicit interest rate used to record lease liabilities, allowance for doubtful accounts, inventory valuation, the valuation and measurement of deferred tax assets and liabilities, useful lives of property and equipment, valuation of acquired assets and assumed liabilities, recognition of intangible assets and goodwill for the business combination. The Company evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors and adjusts those estimates and assumptions when facts and circumstances dictate. Actual results could materially differ from those estimates. Judgments The following are significant judgments in applying the accounting policies of the Company that have the most significant effect on the financial statements. Acquisition of Smarten The Corporation accounted as business combinations by using acquisition method when the control was transferred to the Corporation. The Company measured the identifiable assets and liabilities assumed at their fair value at the acquisition date. Acquisition related costs are recognized in profit or loss as incurred. The management assessed that the acquisition of Smarten is a business acquisition. The Company obtained the control of Smarten on January 1, 2020 and deemed Smarten as the wholly owned subsidiary of the Company since then. Going concern The evaluation of the Company’s ability to continue as a going concern, to raise additional financing in order to cover its operating expenses and its obligations for the incoming year requires significant judgment based on past experience and other assumptions including the probability that future events are considered reasonable according to circumstances. Please refer to Note 2 for further information. Estimates Information about estimates and assumptions that have the most significant effect on recognition and measurement of assets, liabilities, income and expenses is provided below: Expected Credit Loss on the accounts receivable and the loan receivable Accounts receivable and loan receivable was assessed for the expected credit loss at each reporting date. Expected credit loss represents management’s best estimate and assumptions based on actual credit loss experience and informed credit assessment, and also takes into consideration forward-looking information. Fair value of the shares issued for acquisition of Smarten The Company’s shares are not quoted in an active market, therefore the fair value of the Company’s issued shares to Smarten is based on valuation methods and techniques generally recognized as standard within the industry in which observable data have been used to the extent practicable. Changes in assumptions about these factors could affect the reported fair value of the shares issued for acquisition of Smarten. Business acquisition of Smarten In a business combination, the Corporation may acquire assets and assume certain liabilities of an acquired entity. Estimates are made as to the fair value of property and equipment, intangible assets, and goodwill, among other items. In certain circumstances, such as the valuation of property and equipment, intangible assets and goodwill acquired, the Corporation may rely on independent third-party valuators. The determination of these fair values involves a variety of assumptions, include revenue growth rates, expected operating income, discount rates, and earnings multiples. Income taxes The estimation of income taxes includes evaluating the recoverability of deferred tax assets based on an assessment of the Company’s ability to utilize the underlying future tax deductions against future taxable income prior to expiry of those deductions. Management assesses whether it is probable that some or all of the deferred income tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income. If changes were made to management’s assessment regarding the Company’s ability to use future tax deductions, the Company would adjust future income tax provisions or recoveries.

SHARE CAPITAL

SHARE CAPITAL	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
SHARE CAPITAL	NOTE 5. SHARE CAPITAL Share capital The share capital of the Company consists only of fully paid common shares. The Company has been authorized to issue up to two hundred million ( 200,000,000 0.0001 Transactions on share capital SCHEDULE OF TRANSACTIONS ON SHARE CAPITAL Number of Shares Unit Price Fair Value Outstanding as of January 1, 2021 10,842,079 762,000 Shares issued for private placement (i)(ii)(iii) 3,581,880 0.10 358,188 Shares issued for debt settlement (iv) 2,306,120 0.10 230,612 Shares issued to Officers and Consultants as compensation (v) 3,050,000 0.10 305,000 Outstanding as of December 31, 2021 19,780,079 1,655,800 Shares issued for private placement (vi) 475,000 0.10 47,500 Shares issued for debt settlement (vii) 540,000 0.10 54,000 Shares issued to Officers and Consultants as compensation (viii) 360,000 0.10 36,000 Outstanding as of December 31, 2022 21,155,079 1,793,300 (i) On February 8, 2021, the Company completed a private placement with total proceeds of $ 20,000 200,000 0.10 0.25 (ii) On July 8, 2021, the Company completed a private placement with total proceeds of $ 100,000 1,000,000 0.10 0.25 (iii) On September 28, 2021, the Company completed a private placement for total proceeds of $ 238,188 2,381,880 0.10 0.25 (iv) During the year ended December 31, 2021, the Company settled accounts payable with key management personnel for an aggregate amount of $ 76,000 760,000 0.10 154,612 1,000,000 1,546,120 0.10 (v) During the year ended December 31, 2021, the Company issued 1,050,000 0.10 2,000,000 0.10 (vi) On September 16, 2022, the Company completed a private placement for total proceeds of $ 47,500 475,000 0.10 0.25 (vii) On September 16, 2022, the Company settled accounts payable with key management personnel for an aggregate amount of $ 54,000 540,000 0.10 (viii) On September 16, 2022, the Company issued 360,000 0.10 Warrants The following table shows the change in warrants and outstanding warrants. SCHEDULE OF CHANGE IN WARRANTS AND OUTSTANDING WARRANTS Number of Warrants Exercise Price Fair Value Weighted Average Remaining Life (Years) Expiry Date Outstanding as of December 31, 2019 100,000 1.00 35,457 - January 13, 2022 Issued for private placement 1,000,000 0.25 29,415 0.99 December 28, 2023 Outstanding as of December 31, 2020 1,100,000 64,872 Issued for private placement 200,000 0.25 6,052 1.10 February 5, 2024 Issued for private placement 1,000,000 0.25 30,810 1.52 July 7, 2024 Issued for private placement 2,381,880 0.25 66,529 0.74 September 26, 2023 Outstanding as of December 31, 2021 4,681,880 168,263 Issued for private placement 475,000 0.25 1.71 September 15, 2024 Warrants expired (100,000 ) 1.00 (35,457 ) - Outstanding as of December 31, 2022 5,056,880 132,806 0.89 During the year ended December 31, 2022, we deemed the value of the warrants as nil

EQUIPMENT

EQUIPMENT	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
EQUIPMENT	NOTE 6. EQUIPMENT SCHEDULE OF EQUIPMENT COST Computer and Office Equipment Total Balance - December 31, 2021 2,280 2,280 Cost, Beginning balance 2,280 2,280 Foreign currency translation differences (183 ) (183 ) Balance - December 31, 2022 2,097 2,097 Cost, Ending balance 2,097 2,097 Accumulated Depreciation Computer and Office Equipment Total Balance - December 31, 2021 149 149 Accumulated Depreciation, Beginning balance 149 149 Amortization 562 562 Foreign currency translation differences (27 ) (27 ) Balance - December 31, 2022 684 684 Accumulated Depreciation, Ending balance 684 684 Net Book Value Computer and Office Equipment Total Balance - December 31, 2021 2,131 2,131 Net Book Value, 2021 2,131 2,131 Balance - December 31, 2022 1,413 1,413 Net Book Value, 2022 1,413 1,413

LOAN PAYABLES

LOAN PAYABLES	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
LOAN PAYABLES	NOTE 7. LOAN PAYABLES As of December 31, 2022, the Company has the following loan agreements outstanding. The Company has entered into these loan agreements since January 1, 2020. No loan agreements have been executed since closing the Acquisition. SCHEDULE OF LOAN PAYABLES Lender Principal as of December 31, 2022 Unpaid Interest as of December 31, 2022 Maturity Date Notes Lender 1 $ 63,132 (CNY 450,000 $ 3,908 (CNY 27,000 July 9, 2023 To be settled Lender 2 $ 120,401 (CNY 831,858 $ 24,014 (CNY 165,916 December 31, 2022 To be settled Nan Du $ 289,474 (CNY 2,000,000 - December 31, 2025 To be settled Keystone Associates Inc. $ 54,204 (CNY 374,500 $ 24,001 (CNY 165,825 December 31, 2022 Transferred from Nick Zeng, to be settled Total $ 529,210 (CNY 3,656,358 $ 51,923 (CNY 358,741   a. In January 2020, Smarten entered into an agreement of six-month unsecured loans with Lender 1 for $ 45,951 300,000 18 1.5 23,603 150,000 12,035 8,368 8,179 8,368 b. In January 2020, Smarten entered into an agreement of six-month unsecured loans for $ 45,951 300,000 20 c. In May 2020, Smarten entered into an agreement of six-month unsecured loans for $ 30,634 200,000 20 d. In August 2020, Smarten entered into an six-month unsecured loan agreement for $ 15,317 100,000 20 During the year ended December 31, 2020, the Company has accrued interest of $ 12,674 105,302 687,486 20 24,014 22,375 e. In July 2020, Smarten entered into a loan agreement with the former President & CEO of Harmony for a loan of $ 55,830 364,500 18 58,929 374,500 December 31, 2022 100 10,016 10,168 f. In September 2020, the Company entered into an agreement with one former shareholder of Smarten, Ms. Nan Du, to settle the unpaid cash consideration of $ 287,280 2,000,000 18 55,830 In February 2022, Ms. Du waived all the accumulated interest of $ 75,982

ADMINISTRATIVE EXPENSES BY NATU

ADMINISTRATIVE EXPENSES BY NATURE	12 Months Ended
	Dec. 31, 2022
Administrative Expenses By Nature
ADMINISTRATIVE EXPENSES BY NATURE	NOTE 8. ADMINISTRATIVE EXPENSES BY NATURE SCHEDULE OF ADMINISTRATIVE EXPENSES December 31, 2022 December 31, 2021 Year ended December 31, 2022 December 31, 2021 Management fees 54,000 72,000 Professional service fees 114,697 104,341 Salaries and benefits expenses 28,297 57,141 Office rent and related expenses 16,425 18,932 Transfer agent fee 14,606 14,937 Regulatory fee 6,846 10,831 Travel, accommodation and meals 1,746 - Stock based compensation 36,000 305,000 Depreciation 562 41,370 Administrative expense 273,179 624,552

RELATED PARTIES

RELATED PARTIES	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTIES	NOTE 9. RELATED PARTIES The Company considers its related parties to consist of key members or former members of its management personnel (including all officers and directors), their close family members, and companies controlled or significantly influenced by such individuals; and reporting shareholders and their affiliates which may exert significant influence over the Company’s activities. During the year ended December 31, 2022, the Company has the following related party transactions: ● A company owned by the former President and CEO provides consulting and administrative services to the Company. The Company recorded $ 54,000 72,000 1,000,000 0.10 100,000 ● The Company recorded $ 48,000 48,000 ● The Company made a cash payment of $ 19,316 10,074 360,000 1,240,000 0.10 ● During the year ended December 31, 2021, the Company issued 470,000 0.10 47,000 During the year ended December 31, 2022, the Company settled accounts payable with former CEO for an aggregate amount of $ 54,000 540,000 72,000 In July 2020, Smarten entered into a loan agreement with the former President & CEO of Harmony for a loan of $ 55,830 364,500 18 58,929 374,500 December 31, 2022 100 10,016 10,168

CAPITAL MANAGEMENT

CAPITAL MANAGEMENT	12 Months Ended
	Dec. 31, 2022
Capital Management
CAPITAL MANAGEMENT	NOTE 10. CAPITAL MANAGEMENT The Company’s capital management objectives are: – to ensure the Company’s ability to continue as a going concern; – to increase the value of the Company’s assets; and – to provide an adequate return to shareholders of the Company. These objectives will be achieved by selling its tested vanadium electrolyte with licensed technology, revenue generated from Smarten. The Company monitors capital on the basis of the carrying amount of equity. Capital for the reporting periods under review is summarized in the statement of changes in equity (deficit). The Company sets the amount of capital in proportion to its overall financing structure, i.e. equity and financial liabilities. The Company manages the capital structure and makes adjustments to it in the light of changes in economic conditions and the risk characteristics of the underlying assets. In order to maintain or adjust the capital structure, the Company may return capital to shareholders, issue new shares, or sell assets. When financing conditions are not optimal, the Company may enter into option agreements or other solutions to continue its activities or may slow its activities until conditions improve. No changes were made in the objectives, policies and processes for managing capital during the reporting periods.

FINANCIAL INSTRUMENT RISKS

FINANCIAL INSTRUMENT RISKS	12 Months Ended
	Dec. 31, 2022
Investments, All Other Investments [Abstract]
FINANCIAL INSTRUMENT RISKS	NOTE 11. FINANCIAL INSTRUMENT RISKS The Company is exposed to various risks in relation to financial instruments. The Company’s financial assets and liabilities by category are summarized in Note 3. The main types of risks the Company is exposed are credit risk and liquidity risk. The Company does not use financial assets for speculative purposes.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12. SUBSEQUENT EVENTS On March 22, 2023, the Company registered a wholly owned subsidiary, H-Z Merger Sub, Inc., consistent with California General Corporation Law, which engages in any lawful act or activity for which a corporation may be organized under the General Corporation Law of California other than the banking business, the trust company business or the practice of a profession permitted to be incorporated by the California Corporations Code. No changes were made in the objectives, policies and processes related to financial instrument risk management during the reported periods. Credit risk Credit risk is the risk that another party to a financial instrument will cause a financial loss for the Company by failing to discharge an obligation. The Company’s maximum exposure to credit risk is limited to the carrying amount of financial assets at the reporting date, as summarized below: SCHEDULE OF COMPANY MAXIMUM EXPOSURE TO CREDIT RISK As of December 31, 2022 December 31, 2021 Cash 27,924 119,357 VAT recoverable - 54,947 Prepaid expenses and other assets - 47,906 Total 27,924 222,210 The credit risk regarding cash is considered to be negligible because the counterparty is a reputable bank with an investment grade external credit rating. Liquidity risk Liquidity risk is the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset. Liquidity risk management serves to maintain a sufficient amount of cash and to ensure that the Company has financing sources such as private and public investments for a sufficient amount. Over the past period, the Company has financed its business development commitments, its working capital requirements and acquisitions through private placement. As of December 31, 2022, the Company did not have sufficient cash to pay its accounts payable and accrued liabilities which have contractual maturities within twelve months. Foreign currency risk Foreign currency risk is the risk that the fair value of, or future cash flows from, the Company’s financial instruments will fluctuate because of changes in foreign exchange rates. The Company functional currency is the United States dollars and major purchases are transacted in United States dollars. The Company’s foreign currency risk arises primarily with respect to its loan is denominated in CNY.

SUMMARY OF ACCOUNTING POLICIES

SUMMARY OF ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation These audited consolidated financial statements were prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) The financial statements have been approved and authorized for issue by the Board of Directors on March 31, 2023.
Basis of consolidation	Basis of consolidation These consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Shenzhen Smarten Technology Co., Ltd. (“Smarten”). Smarten is a company registered in China. All significant intercompany accounts and transactions have been eliminated on consolidation.
Business combinations	Business combinations We account for the acquisition of Smarten as a business combination under the acquisition method of accounting, which that the acquired assets and the liabilities assumed be recorded at their acquisition date at their respective fair values. Any excess of the purchase price over the estimated fair values of the net assets acquired is recorded as goodwill. Acquisition-related costs are expensed as incurred in the consolidated financial statements. Significant judgments are used in determining the estimated fair values assigned to the assets acquired and liabilities assumed and in determining estimates of useful lives of long-lived assets acquired. Estimates of the fair values of assets acquired and liabilities assumed are based upon assumptions believed to be reasonable, and when appropriate, include assistance from independent third-party appraisal firms. While we use our best estimates and assumptions to value assets acquired and liabilities assumed at the acquisition date as well as contingent consideration, where applicable, our estimates are inherently uncertain and subject to refinement. As a result, during the measurement period, which may be up to one year from the acquisition date, we record adjustments to the assets acquired and liabilities assumed with the corresponding offset to goodwill. Overpayments are best addressed through subsequent impairment testing of goodwill. However, when there is evidence to suggest that the business combination transaction is not an exchange of equal values, such overpayments should be expensed at acquisition date.
Functional and presentation currency	Functional and presentation currency The financial statements are presented in United States dollars, which is also the functional currency of the Company. The functional currency of Smarten is Chinese Renminbi Yuan (“CNY”).
Foreign currency transactions and balances	Foreign currency transactions and balances In respect of transactions denominated in currencies other than the Company and its subsidiaries’ functional currencies, the monetary assets and liabilities are remeasured at the period end rates. Revenue and expenses are re-measured at rates of exchange prevailing on the transaction dates. All of the exchange gains or losses resulting from these transactions are recognized in the consolidated statements of operations. When the Company translates the financial statements of subsidiaries from their functional currency to presentation currency, assets and liabilities are translated into United States dollars at the exchange rate in effect at the balance sheet date. Share capital, contributed surplus, other comprehensive (loss) income, and accumulated deficits are translated into United States dollars at historical exchange rates. Revenues and expenses are translated into United States dollars at the average exchange rate for the year. Foreign exchange gains and losses on translation are included in other comprehensive (loss) income.
Right-of-use assets & lease liabilities	Right-of-use assets & lease liabilities The Company recognizes a right-of-use asset and a lease liability at the lease commencement date according to ASC 842 Leases. Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the initial amount of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received. Unless the Company is reasonably certain to obtain ownership of the leased asset at the end of the lease term, the right-of-use assets are depreciated on a straight-line basis over the shorter of the estimated useful life and the lease term. Right-of-use assets are subject to impairment. At the commencement date of the lease, the Company recognizes a lease liability measured at the present value of lease payments to be made over the lease term, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Company’s incremental borrowing rate. Currently, the Company only have the leases with terms of 12 months or less, the Company elects to not recognize lease assets and liabilities, instead recognize lease expense on a straight-line basis, generally, over the term of the lease.
Cash	Cash Cash consists of cash on hand and deposits in banks with no restrictions.
Inventories	Inventories Inventories are stated at the lower of the cost or net realizable value and include raw materials, work in progress and finished goods. Cost is determined as follows: Raw Materials and Work in Progress (“WIP”) – Cost is determined on a standard cost basis utilizing the weighted average cost of historical purchases, which approximates actual cost. The cost of WIP and finished goods includes the cost of raw materials and the applicable share of the cost of labor and fixed and variable production overheads. The Company regularly evaluates the value of inventory based on a combination of factors including the following: historical usage rates, product end of life dates, technological obsolescence and product introductions. The Company includes demonstration units within inventories. Proceeds from the sale of demonstration units are recorded as revenue.
Equipment	Equipment Equipment is measured at cost less accumulated depreciation and impairment losses. Cost includes expenditures that are directly attributable to the acquisition of the asset. Depreciation commences when the asset is available for use and is charged to the consolidated statements of net loss on a straight-line basis over the useful life of the asset as outlined below: SCHEDULE OF USEFUL LIFE OF ASSET Equipment 3 Furniture and fixtures 5 When assets are retired or otherwise disposed of, the cost and accumulated depreciation are removed from the consolidated balance sheets, and any resulting gain or loss is reflected in the consolidated statements of operations.
Revenue recognition	Revenue recognition The Company adopted Accounting Standards Codification (“ASC”) 606 “Revenue from contract with customers” (“ASC 606”) on June 19, 2018 (the incorporation date) using the modified retrospective method for all contracts not completed as of the date of adoption. The Company generates revenue from the sales of its products. According to ASC 606, revenue is recognized based on the following five steps: (1) identification of the contract(s) with the customer; (2) identification of the performance obligations in the contract; (3) determination of the transaction price; and (4) allocation of the transaction price to the separate performance obligations in the contract; and (5) recognition of revenue when (or as) the entity satisfies a performance obligation.
Cost of goods sold	Cost of goods sold For product sales, the costs of goods sold are recognized upon shipment to the customer or distributor.
Impairment of long-lived assets	Impairment of long-lived assets The Company accounts for the impairment of long-lived assets in accordance with FASB, Accounting Standards Codification (“ASC”) 360-10, “Accounting for the Impairment of Long-Lived Assets”. This standard requires that long-lived assets be reviewed for impairment whenever events or changes in circumstances indicate that the assets’ carrying amounts may not be recoverable. For assets that are to be held and used, impairment is assessed when the estimated undiscounted cash flows associated with the asset or group of assets is less than their carrying values. If impairment exists, an adjustment is made to write the asset down to its fair value, and a loss is recorded as the difference between the carrying value and fair value. Fair values are determined based on quoted market values, discounted cash flows or internal and external appraisals, as applicable. Assets to be disposed of are carried at the lower of the carrying value and estimated net realizable value. During the years ended December 31, 2022 and 2021, there was no
Fair value measurement	Fair value measurement Financial assets and financial liabilities are initially recognized at fair value when the Company becomes a party to the contractual provision of the financial instrument. Subsequently, all financial instruments are measured at amortized cost using the effective interest method. The financial instruments of the Company consist of cash, accounts receivable, loan receivable, accounts payable and accrued liabilities, loan payable, and lease liability. The fair value of the financial instruments approximates their carrying values due to their short-term nature. The Company measures the fair value of its financial assets and liabilities using the fair value hierarchy. A financial instrument’s classification within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The accounting guidance establishes a three-tiered hierarchy, which prioritizes the inputs used in the valuation methodologies in measuring fair value: Level 1 - Quoted prices in active markets for identical assets or liabilities. Level 2 - Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”). ASU 2016-13 replaces the incurred loss impairment methodology with a methodology that reflects expected credit losses. The update is intended to provide financial statement users with more decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date. The new standard is effective for fiscal years beginning after December 15, 2019 (i.e., a January 1, 2020 effective date), with early adoption permitted for fiscal years beginning after December 15, 2018. The Company adopted the standard on January 1, 2019.
Income taxes	Income taxes Income tax expense is the total of the current year’s income tax due or refundable and the change in deferred tax assets and liabilities. Deferred tax assets and liabilities are the expected future tax amounts for the temporary differences between carrying amounts and tax bases of assets and liabilities, computed using enacted tax rates. A valuation allowance, if needed, reduces deferred tax assets to the amount expected to be realized. A tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50%
Equity	Equity Share capital represents the par value of shares issued and the residual amount received upon the share issuance less the share issue expenses net of any tax benefits on the earnings underlying these share issue expenses are recorded as additional paid in capital.
Stock-based compensation	Stock-based compensation The Company accounts for stock-based compensation in accordance with ASC 718, “Compensation – Stock Compensation” (“ASC 718”). ASC 718 requires companies to estimate the fair value of equity-based payment awards on the date of grant. The value of the portion of the award that is ultimately expected to vest is recognized as an expense over the requisite service period in the Company’s consolidated statements of operations. The fair value of stock options (“options”) on the grant date is estimated using the Black-Scholes option-pricing model using the single-option approach. The Black-Scholes option pricing model requires the use of highly subjective and complex assumptions, including the option’s expected term and the price volatility of the underlying stock, to determine the fair value of the award. The Company recognizes compensation expenses for the value of its awards granted based on the straight-line method over the requisite service period of each of the awards. The Company has made a policy choice to account for forfeitures when they occur. Stock options granted to non-employees are based on the fair value on the grant date and re-measured at the end of each reporting period based on the fair value until the earlier of the options being fully vested and completion of the performance obligations. These are subject to a service vesting condition and are recognized on a straight-line method over the requisite service period. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. Estimated forfeitures are based on historical pre-vesting forfeitures.
Loss per share	Loss per share The Company computes loss per share in accordance with ASC Topic 260, “Earnings Per Share” (“ASC 260”) and related guidance, which requires two calculations of loss attributable to the Company’s shareholders per share to be disclosed: basic and diluted. Diluted loss per share is the same as basic loss per share for the years in which the Company had a net loss because the inclusion of outstanding common stock equivalents would be anti-dilutive.
Recently issued accounting standards not yet adopted	Recently issued accounting standards not yet adopted In April 2020, Financial Accounting Standards Board (the “FASB”) issued a Staff Question-and-Answer Document (Q&A): ASC Topic 842 and ASC Topic 840: Accounting for Lease Concessions Related to the Effects of the COVID-19 Pandemic, that focuses on the application of the lease guidance for lease concessions related solely to the effects of COVID-19. The FASB issued the guidelines to reduce the burden and complexity for companies to account for such lease concessions (e.g., rent abatements or other economic incentives) under current lease accounting rules due to COVID-19 by providing certain practical expedients that can be used. This guidance can be applied immediately. The Company anticipates that the adoption of the guidance will not have a material impact on the Company’s consolidated financial statements. In March 2020, the FASB issued Accounting Standards Update (“ASU”) 2020-04 - Facilitation of the Effects of Reference Rate Reform on Financial Reporting (ASC Topic 848). This authoritative guidance provides optional relief for companies preparing for the discontinuation of interest rates such as LIBOR, which is expected to be phased out at the end of calendar 2021, and applies to lease contracts, hedging instruments, held-to-maturity debt securities and debt arrangements that have LIBOR as the benchmark rate. This guidance can be applied for a limited time, as of the beginning of the interim period that includes March 12, 2020 or any date thereafter, through December 31, 2022. The guidance may no longer be applied after December 31, 2022. In January 2021, the FASB issued authoritative guidance that makes amendments to the new rules on accounting for reference rate reform. The amendments clarify that all derivative instruments affected by the changes to interest rates used for discounting, margining or contract price alignment, regardless of whether they reference LIBOR, or another rate expected to be discontinued as a result of reference rate reform, an entity may apply certain practical expedients in ASC Topic 848. The Company is currently assessing the impact of applying this guidance as well as when to adopt this guidance. In February 2020, the FASB issued authoritative guidance (ASU 2020-02 – Financial Instruments – Credit Losses (Topic 326) and Leases (Topic 842)) that amends and clarifies Topic 326 and Topic 842. For Topic 326, the codification was updated to include the SEC staff interpretations associated with registrants engaged in lending activities. ASC Topic 326 is effective for annual periods beginning after January 1, 2023, including interim periods within those fiscal years. The Company is currently evaluating the impact of applying this guidance on its financial instruments, such as accounts receivable.

SUMMARY OF ACCOUNTING POLICIE_2

SUMMARY OF ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
SCHEDULE OF USEFUL LIFE OF ASSET	SCHEDULE OF USEFUL LIFE OF ASSET Equipment 3 Furniture and fixtures 5

SHARE CAPITAL (Tables)

SHARE CAPITAL (Tables)	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
SCHEDULE OF TRANSACTIONS ON SHARE CAPITAL	SCHEDULE OF TRANSACTIONS ON SHARE CAPITAL Number of Shares Unit Price Fair Value Outstanding as of January 1, 2021 10,842,079 762,000 Shares issued for private placement (i)(ii)(iii) 3,581,880 0.10 358,188 Shares issued for debt settlement (iv) 2,306,120 0.10 230,612 Shares issued to Officers and Consultants as compensation (v) 3,050,000 0.10 305,000 Outstanding as of December 31, 2021 19,780,079 1,655,800 Shares issued for private placement (vi) 475,000 0.10 47,500 Shares issued for debt settlement (vii) 540,000 0.10 54,000 Shares issued to Officers and Consultants as compensation (viii) 360,000 0.10 36,000 Outstanding as of December 31, 2022 21,155,079 1,793,300 (i) On February 8, 2021, the Company completed a private placement with total proceeds of $ 20,000 200,000 0.10 0.25 (ii) On July 8, 2021, the Company completed a private placement with total proceeds of $ 100,000 1,000,000 0.10 0.25 (iii) On September 28, 2021, the Company completed a private placement for total proceeds of $ 238,188 2,381,880 0.10 0.25 (iv) During the year ended December 31, 2021, the Company settled accounts payable with key management personnel for an aggregate amount of $ 76,000 760,000 0.10 154,612 1,000,000 1,546,120 0.10 (v) During the year ended December 31, 2021, the Company issued 1,050,000 0.10 2,000,000 0.10 (vi) On September 16, 2022, the Company completed a private placement for total proceeds of $ 47,500 475,000 0.10 0.25 (vii) On September 16, 2022, the Company settled accounts payable with key management personnel for an aggregate amount of $ 54,000 540,000 0.10 (viii) On September 16, 2022, the Company issued 360,000 0.10
SCHEDULE OF CHANGE IN WARRANTS AND OUTSTANDING WARRANTS	The following table shows the change in warrants and outstanding warrants. SCHEDULE OF CHANGE IN WARRANTS AND OUTSTANDING WARRANTS Number of Warrants Exercise Price Fair Value Weighted Average Remaining Life (Years) Expiry Date Outstanding as of December 31, 2019 100,000 1.00 35,457 - January 13, 2022 Issued for private placement 1,000,000 0.25 29,415 0.99 December 28, 2023 Outstanding as of December 31, 2020 1,100,000 64,872 Issued for private placement 200,000 0.25 6,052 1.10 February 5, 2024 Issued for private placement 1,000,000 0.25 30,810 1.52 July 7, 2024 Issued for private placement 2,381,880 0.25 66,529 0.74 September 26, 2023 Outstanding as of December 31, 2021 4,681,880 168,263 Issued for private placement 475,000 0.25 1.71 September 15, 2024 Warrants expired (100,000 ) 1.00 (35,457 ) - Outstanding as of December 31, 2022 5,056,880 132,806 0.89

EQUIPMENT (Tables)

EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
SCHEDULE OF EQUIPMENT	SCHEDULE OF EQUIPMENT COST Computer and Office Equipment Total Balance - December 31, 2021 2,280 2,280 Cost, Beginning balance 2,280 2,280 Foreign currency translation differences (183 ) (183 ) Balance - December 31, 2022 2,097 2,097 Cost, Ending balance 2,097 2,097 Accumulated Depreciation Computer and Office Equipment Total Balance - December 31, 2021 149 149 Accumulated Depreciation, Beginning balance 149 149 Amortization 562 562 Foreign currency translation differences (27 ) (27 ) Balance - December 31, 2022 684 684 Accumulated Depreciation, Ending balance 684 684 Net Book Value Computer and Office Equipment Total Balance - December 31, 2021 2,131 2,131 Net Book Value, 2021 2,131 2,131 Balance - December 31, 2022 1,413 1,413 Net Book Value, 2022 1,413 1,413

LOAN PAYABLES (Tables)

LOAN PAYABLES (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
SCHEDULE OF LOAN PAYABLES	SCHEDULE OF LOAN PAYABLES Lender Principal as of December 31, 2022 Unpaid Interest as of December 31, 2022 Maturity Date Notes Lender 1 $ 63,132 (CNY 450,000 $ 3,908 (CNY 27,000 July 9, 2023 To be settled Lender 2 $ 120,401 (CNY 831,858 $ 24,014 (CNY 165,916 December 31, 2022 To be settled Nan Du $ 289,474 (CNY 2,000,000 - December 31, 2025 To be settled Keystone Associates Inc. $ 54,204 (CNY 374,500 $ 24,001 (CNY 165,825 December 31, 2022 Transferred from Nick Zeng, to be settled Total $ 529,210 (CNY 3,656,358 $ 51,923 (CNY 358,741   a. In January 2020, Smarten entered into an agreement of six-month unsecured loans with Lender 1 for $ 45,951 300,000 18 1.5 23,603 150,000 12,035 8,368 8,179 8,368 b. In January 2020, Smarten entered into an agreement of six-month unsecured loans for $ 45,951 300,000 20 c. In May 2020, Smarten entered into an agreement of six-month unsecured loans for $ 30,634 200,000 20 d. In August 2020, Smarten entered into an six-month unsecured loan agreement for $ 15,317 100,000 20 During the year ended December 31, 2020, the Company has accrued interest of $ 12,674 105,302 687,486 20 24,014 22,375 e. In July 2020, Smarten entered into a loan agreement with the former President & CEO of Harmony for a loan of $ 55,830 364,500 18 58,929 374,500 December 31, 2022 100 10,016 10,168 f. In September 2020, the Company entered into an agreement with one former shareholder of Smarten, Ms. Nan Du, to settle the unpaid cash consideration of $ 287,280 2,000,000 18 55,830 In February 2022, Ms. Du waived all the accumulated interest of $ 75,982

ADMINISTRATIVE EXPENSES BY NA_2

ADMINISTRATIVE EXPENSES BY NATURE (Tables)	12 Months Ended
	Dec. 31, 2022
Administrative Expenses By Nature
SCHEDULE OF ADMINISTRATIVE EXPENSES	SCHEDULE OF ADMINISTRATIVE EXPENSES December 31, 2022 December 31, 2021 Year ended December 31, 2022 December 31, 2021 Management fees 54,000 72,000 Professional service fees 114,697 104,341 Salaries and benefits expenses 28,297 57,141 Office rent and related expenses 16,425 18,932 Transfer agent fee 14,606 14,937 Regulatory fee 6,846 10,831 Travel, accommodation and meals 1,746 - Stock based compensation 36,000 305,000 Depreciation 562 41,370 Administrative expense 273,179 624,552

SUBSEQUENT EVENTS (Tables)

SUBSEQUENT EVENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
SCHEDULE OF COMPANY MAXIMUM EXPOSURE TO CREDIT RISK	SCHEDULE OF COMPANY MAXIMUM EXPOSURE TO CREDIT RISK As of December 31, 2022 December 31, 2021 Cash 27,924 119,357 VAT recoverable - 54,947 Prepaid expenses and other assets - 47,906 Total 27,924 222,210

NATURE OF OPERATION (Details Na

NATURE OF OPERATION (Details Narrative)	Jan. 14, 2019 shares
Golden Share Resources Corporation [Member]
Restructuring Cost and Reserve [Line Items]
Stock issued during period, shares	3,862,079

GOING CONCERN ASSUMPTION (Detai

GOING CONCERN ASSUMPTION (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 2,514,824	$ 2,183,207	$ 1,344,101
Working capital deficit	$ 727,959	$ 566,347

SCHEDULE OF USEFUL LIFE OF ASSE

SCHEDULE OF USEFUL LIFE OF ASSET (Details)	12 Months Ended
	Dec. 31, 2022
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment useful life	3 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment useful life	5 years

SUMMARY OF ACCOUNTING POLICIE_3

SUMMARY OF ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Impairment of long lived assets	$ 0	$ 0
Income tax examination description	greater than 50%

SCHEDULE OF TRANSACTIONS ON SHA

SCHEDULE OF TRANSACTIONS ON SHARE CAPITAL (Details) - USD ($)				12 Months Ended
	Sep. 28, 2021	Jul. 08, 2021	Feb. 08, 2021	Dec. 31, 2022		Dec. 31, 2021
Subsidiary, Sale of Stock [Line Items]
Balance, shares				19,780,079		10,842,079
Balance, value				$ 1,655,800		$ 762,000
Balance, shares				21,155,079		19,780,079
Balance, value				$ 1,793,300		$ 1,655,800
Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares, Issued	2,381,880	1,000,000	200,000	475,000	[1]	3,581,880	[2],[3],[4]
Unit price, issued per share				$ 0.10	[1]	$ 0.10	[2],[3],[4]
Fair value gross amount				$ 47,500	[1]	$ 358,188	[2],[3],[4]
Debt Settlement [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares, Issued				540,000	[5]	2,306,120	[6]
Unit price, issued per share				$ 0.10	[5]	$ 0.10	[6]
Fair value gross amount				$ 54,000	[5]	$ 230,612	[6]
Officers and Consultants Compensation [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares, Issued				360,000	[7]	3,050,000	[8]
Unit price, issued per share				$ 0.10	[7]	$ 0.10	[8]
Fair value gross amount				$ 36,000	[7]	$ 305,000	[8]
[1]On September 16, 2022, the Company completed a private placement for total proceeds of $ 47,500 475,000 0.10 0.25 20,000 200,000 0.10 0.25 100,000 1,000,000 0.10 0.25 238,188 2,381,880 0.10 0.25 54,000 540,000 0.10 76,000 760,000 0.10 154,612 1,000,000 1,546,120 0.10 360,000 0.10 1,050,000 0.10 2,000,000 0.10

SCHEDULE OF TRANSACTIONS ON S_2

SCHEDULE OF TRANSACTIONS ON SHARE CAPITAL (Details) (Parenthetical)					12 Months Ended
	Sep. 16, 2022 USD ($) $ / shares shares	Sep. 28, 2021 USD ($) $ / shares shares	Jul. 08, 2021 USD ($) $ / shares shares	Feb. 08, 2021 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares		Dec. 31, 2021 USD ($) $ / shares shares		Dec. 31, 2020 USD ($)	Dec. 31, 2021 CNY (¥)
Subsidiary, Sale of Stock [Line Items]
Proceeds from issuance of private placement | $					$ 47,500		$ 358,188		$ 100,000
Common stock par value | $ / shares					$ 0.0001
Loans payable | $					$ 502,928		$ 189,717		$ 362,805
2 Key Team Members [Member]
Subsidiary, Sale of Stock [Line Items]
Issuance of common stock, shares | shares							2,000,000
Issued price per share | $ / shares							$ 0.10
Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Proceeds from issuance of private placement | $	$ 47,500	$ 238,188	$ 100,000	$ 20,000
Issuance of common stock, shares | shares		2,381,880	1,000,000	200,000	475,000	[1]	3,581,880	[2],[3],[4]
Issued price per share | $ / shares	$ 0.10	$ 0.10	$ 0.10	$ 0.10
Private placement, shares | shares	475,000
Private Placement [Member] | Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock par value | $ / shares	$ 0.25	$ 0.25	$ 0.25	$ 0.25
Debt Settlement [Member]
Subsidiary, Sale of Stock [Line Items]
Issuance of common stock, shares | shares					540,000	[5]	2,306,120	[6]
Debt Settlement [Member] | Shenzhen Smarten Technology Co Ltd [Member]
Subsidiary, Sale of Stock [Line Items]
Issuance of common stock, shares | shares							1,546,120
Issued price per share | $ / shares							$ 0.10
Loans payable							$ 154,612			¥ 1,000,000
Debt Settlement [Member] | Key Management Personnel [Member]
Subsidiary, Sale of Stock [Line Items]
Issuance of common stock, shares | shares	540,000						760,000
Accounts payable | $	$ 54,000						$ 76,000
Debt Settlement [Member] | Warrant [Member] | Key Management Personnel [Member]
Subsidiary, Sale of Stock [Line Items]
Issued price per share | $ / shares	$ 0.10						$ 0.10
Directors Officers and Consultants [Member] | Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Issuance of common stock, shares | shares							1,050,000
Issued price per share | $ / shares							$ 0.10
One Officer [Member]
Subsidiary, Sale of Stock [Line Items]
Issuance of common stock, shares | shares	360,000
Issued price per share | $ / shares	$ 0.10
[1]On September 16, 2022, the Company completed a private placement for total proceeds of $ 47,500 475,000 0.10 0.25 20,000 200,000 0.10 0.25 100,000 1,000,000 0.10 0.25 238,188 2,381,880 0.10 0.25 54,000 540,000 0.10 76,000 760,000 0.10 154,612 1,000,000 1,546,120 0.10

SCHEDULE OF CHANGE IN WARRANTS

SCHEDULE OF CHANGE IN WARRANTS AND OUTSTANDING WARRANTS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance, shares	4,681,880	1,100,000	100,000
Exercise price of warrants outstanding per share			$ 1
Fair value of outstanding warrants	$ 168,263	$ 64,872	$ 35,457
Weighted average remaining life (years), outstanding
Warrants outstanding, Expiry Date			Jan. 13, 2022
Weighted average remaining life (years), outstanding	10 months 20 days
Balance, shares	5,056,880	4,681,880	1,100,000
Fair value of outstanding warrants	$ 132,806	$ 168,263	$ 64,872
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding, Expiry Date			Dec. 28, 2023
Number of Warrants, Issued for private placement			1,000,000
Exercise price of warrants outstanding issued for private placement			$ 0.25
Fair value of outstanding warrants, Issued for private placement			$ 29,415
Weighted average remaining life (years), outstanding			11 months 26 days
Warrant Two [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding, Expiry Date		Feb. 05, 2024
Number of Warrants, Issued for private placement		200,000
Exercise price of warrants outstanding issued for private placement		$ 0.25
Fair value of outstanding warrants, Issued for private placement		$ 6,052
Weighted average remaining life (years), outstanding		1 year 1 month 6 days
Warrant Three [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding, Expiry Date		Jul. 07, 2024
Number of Warrants, Issued for private placement		1,000,000
Exercise price of warrants outstanding issued for private placement		$ 0.25
Fair value of outstanding warrants, Issued for private placement		$ 30,810
Weighted average remaining life (years), outstanding		1 year 6 months 7 days
Warrant Four [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding, Expiry Date		Sep. 26, 2023
Number of Warrants, Issued for private placement		2,381,880
Exercise price of warrants outstanding issued for private placement		$ 0.25
Fair value of outstanding warrants, Issued for private placement		$ 66,529
Weighted average remaining life (years), outstanding			8 months 26 days
Warrant Five [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding, Expiry Date	Sep. 15, 2024
Number of Warrants, Issued for private placement	475,000
Exercise price of warrants outstanding issued for private placement	$ 0.25
Weighted average remaining life (years), outstanding	1 year 8 months 15 days
Warrant Six [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Weighted average remaining life (years), outstanding
Number of warrants, Warrants expired	(100,000)
Exercise price, warrants expired	$ 1
Fair value, warrants expired	$ (35,457)

SHARE CAPITAL (Details Narrativ

SHARE CAPITAL (Details Narrative)	Dec. 31, 2022 $ / shares shares
Equity [Abstract]
Common stock shares authorized | shares	200,000,000
Common stock par value | $ / shares	$ 0.0001
Deemed value of warrants

SCHEDULE OF EQUIPMENT (Details)

SCHEDULE OF EQUIPMENT (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Property, Plant and Equipment [Line Items]
Cost, Beginning balance	$ 2,280
Foreign currency translation differences	(183)
Cost, Ending balance	2,097
Accumulated Depreciation, Beginning balance	149
Amortization	562
Foreign currency translation differences	(27)
Accumulated Depreciation, Ending balance	684
Net Book Value, 2021	2,131
Net Book Value, 2022	1,413
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Cost, Beginning balance	2,280
Foreign currency translation differences	(183)
Cost, Ending balance	2,097
Accumulated Depreciation, Beginning balance	149
Amortization	562
Foreign currency translation differences	(27)
Accumulated Depreciation, Ending balance	684
Net Book Value, 2021	2,131
Net Book Value, 2022	$ 1,413

SCHEDULE OF LOAN PAYABLES (Deta

SCHEDULE OF LOAN PAYABLES (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)
Defined Benefit Plan Disclosure [Line Items]
Principal	$ 529,210	¥ 3,656,358
Unpaid Interest	51,923	358,741
Lender 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Principal	63,132	450,000
Unpaid Interest	$ 3,908	¥ 27,000
Debt instrument maturity date	Jul. 09, 2023	Jul. 09, 2023
Lender 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Principal	$ 120,401	¥ 831,858
Unpaid Interest	$ 24,014	¥ 165,916
Debt instrument maturity date	Dec. 31, 2022	Dec. 31, 2022
Nan Du [Member]
Defined Benefit Plan Disclosure [Line Items]
Principal	$ 289,474	¥ 2,000,000
Unpaid Interest
Debt instrument maturity date	Dec. 31, 2025	Dec. 31, 2025
Keystone Associates Inc [Member]
Defined Benefit Plan Disclosure [Line Items]
Principal	$ 54,204	¥ 374,500
Unpaid Interest	$ 24,001	¥ 165,825
Debt instrument maturity date	Dec. 31, 2022	Dec. 31, 2022

SCHEDULE OF LOAN PAYABLES (De_2

SCHEDULE OF LOAN PAYABLES (Details) (Parenthetical)

1 Months Ended

12 Months Ended

Sep. 30, 2020 USD ($)

Sep. 30, 2020 CNY (¥)

Dec. 31, 2022 USD ($)

Dec. 31, 2021 USD ($)

Feb. 28, 2022 USD ($)

Dec. 31, 2021 CNY (¥)

Dec. 30, 2021 USD ($)

Dec. 30, 2021 CNY (¥)

Dec. 31, 2020 USD ($)

Dec. 31, 2020 CNY (¥)

Aug. 31, 2020 USD ($)

Aug. 31, 2020 CNY (¥)

Jul. 31, 2020 USD ($)

Jul. 31, 2020 CNY (¥)

May 31, 2020 USD ($)

May 31, 2020 CNY (¥)

Jan. 31, 2020 USD ($)

Jan. 31, 2020 CNY (¥)

Former Director [Member]

Defined Benefit Plan Disclosure [Line Items]

Accrued interest expenses

$ 55,830

Loan Agreemnet Seven [Member] | Former Director [Member]

Defined Benefit Plan Disclosure [Line Items]

Accumulated interest cost

$ 75,982

Smarten Co [Member]

Defined Benefit Plan Disclosure [Line Items]

Accrued interest expenses

$ 24,014

22,375

Smarten Co [Member] | Loan Agreemnet One [Member]

Defined Benefit Plan Disclosure [Line Items]

Unsecured loans

$ 23,603

¥ 150,000

$ 45,951

¥ 300,000

Interest rate

18%

18%

Interest rate per month

1.50%

1.50%

Accrued interest expense

12,035

Interest expense

8,179

8,368

Interest expense

8,368

Smarten Co [Member] | Loan Agreemnet Two [Member]

Defined Benefit Plan Disclosure [Line Items]

Unsecured loans

$ 45,951

¥ 300,000

Interest rate

20%

20%

Smarten Co [Member] | Loan Agreemnet Three [Member]

Defined Benefit Plan Disclosure [Line Items]

Unsecured loans

$ 30,634

¥ 200,000

Interest rate

20%

20%

Smarten Co [Member] | Loan Agreemnet Four [Member]

Defined Benefit Plan Disclosure [Line Items]

Unsecured loans

$ 15,317

¥ 100,000

Interest rate

20%

20%

Smarten Co [Member] | Three Loan Agreement [Member]

Defined Benefit Plan Disclosure [Line Items]

Interest rate

20%

20%

Accrued interest expenses

$ 12,674

Principle amount renewed

$ 105,302

¥ 687,486

Smarten Co [Member] | Loan Agreemnet Six [Member] | President and Chief Executive Officer [Member]

Defined Benefit Plan Disclosure [Line Items]

Interest rate

18%

18%

Accrued interest expenses

$ 10,016

10,168

Principle amount renewed

$ 58,929

¥ 374,500

$ 55,830

¥ 364,500

Debt maturity date

Dec. 31, 2022

Smarten Co [Member] | Loan Agreemnet Seven [Member] | Former Director [Member]

Defined Benefit Plan Disclosure [Line Items]

Interest rate

18%

18%

Cash consideration

$ 287,280

¥ 2,000,000

Keystone Associates Inc [Member]

Defined Benefit Plan Disclosure [Line Items]

Debt maturity date

Dec. 31, 2022

Keystone Associates Inc [Member] | President and CEO [Member]

Defined Benefit Plan Disclosure [Line Items]

Ownership percentage

100%

SCHEDULE OF ADMINISTRATIVE EXPE

SCHEDULE OF ADMINISTRATIVE EXPENSES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Administrative expense	$ 273,179	$ 624,552	$ 451,184
Management Fees [Member]
Administrative expense	54,000	72,000
Professional Service Fees [Member]
Administrative expense	114,697	104,341
Salaries And Benefits Expenses [Member]
Administrative expense	28,297	57,141
Office Rent And Related Expenses [Member]
Administrative expense	16,425	18,932
Transfer Agent Fee [Member]
Administrative expense	14,606	14,937
Regulatory Fee [Member]
Administrative expense	6,846	10,831
Travel Accommodation and Meals [Member]
Administrative expense	1,746
Stock Based Compensation [Member]
Administrative expense	36,000	305,000
Depreciation [Member]
Administrative expense	$ 562	$ 41,370

RELATED PARTIES (Details Narrat

RELATED PARTIES (Details Narrative)	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Dec. 31, 2021 CNY (¥)	Dec. 31, 2020 USD ($)	Jul. 31, 2020 USD ($)	Jul. 31, 2020 CNY (¥)
Related Party Transaction [Line Items]
Retainer bonus		$ 254,797
Cash payment	$ 27,924	119,357		$ 63,990
Loan amount	$ 502,928	189,717		$ 362,805
Loan Agreement [Member] | Keystone Associates Inc [Member]
Related Party Transaction [Line Items]
Ownership percentage	100%
President and CEO [Member]
Related Party Transaction [Line Items]
Management fee	$ 54,000	$ 72,000
Stock issued during period shares new issues | shares		1,000,000
Share price | $ / shares		$ 0.10
Retainer bonus		$ 100,000
Accrued interest expenses	10,016	10,168
President and CEO [Member] | Loan Agreement [Member]
Related Party Transaction [Line Items]
Loan amount					$ 55,830	¥ 364,500
Interest rate					18%	18%
Chief Financial Officer [Member]
Related Party Transaction [Line Items]
Professional fees	$ 48,000	$ 48,000
General Manager [Member] | Smarten Co [Member]
Related Party Transaction [Line Items]
Stock issued during period shares new issues | shares	360,000	1,240,000
Share price | $ / shares	$ 0.10
Cash payment	$ 19,316	$ 10,074
Director and Officers [Member]
Related Party Transaction [Line Items]
Stock issued during period shares new issues | shares		470,000
Share price | $ / shares		$ 0.10
Settle of unpaid cash		$ 47,000
CEO and CFO [Member] | Accounts Payable [Member]
Related Party Transaction [Line Items]
Settled accounts payable	$ 54,000
Stock issued for settled accounts payable | shares	540,000
Settled accounts payable		72,000
Loan Agreement [Member]
Related Party Transaction [Line Items]
Loan amount		$ 58,929
Loan amount | ¥			¥ 374,500
Debt maturity date		Dec. 31, 2022

SCHEDULE OF COMPANY MAXIMUM EXP

SCHEDULE OF COMPANY MAXIMUM EXPOSURE TO CREDIT RISK (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Subsequent Events [Abstract]
Cash	$ 27,924	$ 119,357
VAT recoverable		54,947
Prepaid expenses and other assets		47,906
Total	$ 27,924	$ 222,210