0001493152-19-016747.txt : 20191112 0001493152-19-016747.hdr.sgml : 20191112 20191108205137 ACCESSION NUMBER: 0001493152-19-016747 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 68 CONFORMED PERIOD OF REPORT: 20190930 FILED AS OF DATE: 20191112 DATE AS OF CHANGE: 20191108 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Agape ATP Corp CENTRAL INDEX KEY: 0001713210 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-HEALTH SERVICES [8000] IRS NUMBER: 364838886 STATE OF INCORPORATION: NV FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-220144 FILM NUMBER: 191205462 BUSINESS ADDRESS: STREET 1: 1705-1708 LEVEL 17, TOWER 2, FABER TOWER STREET 2: JALAN DESA BAHAGIA, TAMAN DESA CITY: KUALA LUMPUR STATE: N8 ZIP: 58100 BUSINESS PHONE: (603) 27325716 MAIL ADDRESS: STREET 1: 1705-1708 LEVEL 17, TOWER 2, FABER TOWER STREET 2: JALAN DESA BAHAGIA, TAMAN DESA CITY: KUALA LUMPUR STATE: N8 ZIP: 58100 10-Q 1 form10-q.htm

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934

For The Quarterly Period Ended September 30, 2019

[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from _______________ to _______________

Commission File Number 333-220144

AGAPE ATP CORPORATION

(Exact name of registrant issuer as specified in its charter)

Nevada

36-4838886

(State or other jurisdiction of

incorporation or organization)

(I.R.S. Employer

Identification No.)

1705 - 1708, Level 17, Tower 2, Faber Tower, Jalan Desa Bahagia,
Taman Desa, 58100 Kuala Lumpur, Malaysia.

(Address of principal executive offices, including zip code)

Registrant’s phone number, including area code (60) 192230099

Securities registered pursuant to Section 12(b) of the Act:

Title of each class:		Trading Symbol(s)		Name of each exchange on which registered:
Common Stock		AATP		The OTC Market – Pink Sheets

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

YES [X] NO [ ]

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (section 232.405 of this chapter) during the preceding twelve months (or shorter period that the registrant was required to submit and post such files).

YES [X] NO [ ]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large Accelerated Filer [ ] Accelerated Filer [X] Non-accelerated Filer [ ] Smaller reporting company [ ]

Emerging growth company [ ]

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. [ ]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes [ ] No [X]

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY

PROCEEDINGS DURING THE PRECEDING FIVE YEARS:

Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.

Yes [ ] No [ ]

APPLICABLE ONLY TO CORPORATE ISSUERS:

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.

Class		Outstanding at November 8, 2019
Common Stock, $.0001 par value		376,275,500

TABLE OF CONTENTS

		Page
PART I	FINANCIAL INFORMATION
ITEM 1.	UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS:	F-1
	Consolidated Balance Sheets as of September 30, 2019 (unaudited) and June 30, 2019 (audited)	F-2
	Consolidated Statements of Operations and Comprehensive Losses for the Three Months Ended September 30, 2019 and 2018 (unaudited)	F-3
	Consolidated Statements of Changes in Stockholders’ Equity for the Three Months Ended September 30,2019 (unaudited)	F-4
	Consolidated Statements of Cash Flows for the Three Months Ended September, 2019 and 2018 (unaudited)	F-5
	Notes to the Consolidated Financial Statements	F-6 - F-18
ITEM 2.	MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS	3
ITEM 3.	QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK	6
ITEM 4.	CONTROLS AND PROCEDURES	6
PART II	OTHER INFORMATION
ITEM 1	LEGAL PROCEEDINGS	8
ITEM 1A	RISK FACTORS	8
ITEM 2	UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS	14
ITEM 3	DEFAULTS UPON SENIOR SECURITIES	14
ITEM 4	MINE SAFETY DISCLOSURES	14
ITEM 5	OTHER INFORMATION	14
ITEM 6	EXHIBITS	15
	SIGNATURES	16

PART I FINANCIAL INFORMATION

ITEM 1. UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS:

AGAPE ATP CORPORATION

CONSOLIDATED FINANCIAL STATEMENTS

	Page
Consolidated Financial Statements

Consolidated Balance Sheets as of September 30, 2019 (unaudited) and June 30, 2019 (audited)	F-2
Consolidated Statements of Operations and Comprehensive Losses for the Three Months Ended September 30, 2019 and 2018 (unaudited)	F-3
Consolidated Statements of Changes in Stockholders’ Equity for the Three Months Ended September 30,2019 (unaudited)	F-4
Consolidated Statements of Cash Flows for the Three Months Ended September 30, 2019 and 2018 (unaudited)	F-5
Notes to the Consolidated Financial Statements	F-6 - F-18

F-1

AGAPE ATP CORPORATION

CONSOLIDATED BALANCE SHEETS

AS OF SEPTEMBER 30, 2019 AND JUNE 30, 2019

(Currency expressed in United States Dollars (“US$”), except for number of shares)

	As of September 30, 2019			As of June 30, 2019
		Unaudited			Audited
ASSETS
NON-CURRENT ASSETS
Investment in marketable securities	$	134,166		$	134,166
Investment in non-marketable securities		726,119			726,119
Total Non-Current Assets	$	860,285		$	860,285

CURRENT ASSETS
Cash and cash equivalents	$	2,753,080		$	2,857,587
Trade receivables		628,583			511,610
Prepayments and deposits		362,049			498,335
Amount due from a related party		2,202			2,210
Total Current Assets	$	3,745,914		$	3,869,742

TOTAL ASSETS	$	4,606,199		$	4,730,027

STOCKHOLDERS’ EQUITY AND LIABILITIES
STOCKHOLDERS’ EQUITY
Preferred stock, $0.0001 par value; 200,000,000 shares authorized; None issued and outstanding		-			-
Common Stock, par value $0.0001; 1,000,000,000 shares authorized, 376,275,500 and 376,275,500 issued and outstanding as of September 30, 2019 and June 30, 2019	$	37,628		$	37,628
Additional paid in capital		5,293,082			5,293,082
Accumulated other comprehensive income/(losses)		(3,387	)		(79	)
Accumulated losses		(848,342	)		(750,278	)
TOTAL STOCKHOLDERS’ EQUITY	$	4,478,981		$	4,580,353

CURRENT LIABILITIES
Trade payables	$	-		$	35,145
Other payables and accrued liabilities		123,292			110,591
Amount due to a director		3,926			3,938
Total Current Liabilities	$	127,218		$	149,674

TOTAL LIABILITIES	$	127,218		$	149,674

TOTAL STOCKHOLDERS’ EQUITY AND LIABILITIES	$	4,606,199		$	4,730,027

See accompanying notes to consolidated financial statements.

F-2

AGAPE ATP CORPORATION

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSSES

FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2019 and 2018

(Currency expressed in United States Dollars (“US$”), except for number of shares)

	Three Months Ended September 30,
	2019			2018
	Unaudited			Unaudited
REVENUE	$	236,736		$	415,367

COST OF REVENUE		(210,383	)		(378,423	)

GROSS PROFIT		26,353			36,944

OTHER INCOME		19,865			1,621

SELLING, GENERAL AND ADMINISTRATIVE AND OPERATING EXPENSES		(144,282	)		(118,618	)

LOSS BEFORE RESULTS OF INVESTEE COMPANY		(98,064	)		(80,053	)

SHARE OF RESULTS OF INVESTEE COMPANY		-			(52,109	)

LOSS BEFORE INCOME TAX		(98,064	)		(132,162	)

TAXATION		-			(3,704	)

NET LOSS	$	(98,064	)	$	(135,866	)
Other comprehensive income/(loss):
- Foreign currency translation adjustment		(3,308	)		-
TOTAL COMPREHENSIVE LOSS	$	(101,372	)	$	(135,866	)

Net loss per share- Basic and diluted	$	(0.00	)	$	(0.00	)

Weighted average number of common shares outstanding - Basic and diluted		376,275,500			376,275,500

See accompanying notes to consolidated financial statements.

F-3

AGAPE ATP CORPORATION

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY

FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2019

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(Unaudited)

	COMMON STOCK				ADDITIONAL		ACCUMULATED OTHER
	Number of shares		Amount		PAID-IN CAPITAL		COMPREHENSIVE INCOME/(LOSS)			ACCUMULATED LOSSES			TOTAL EQUITY
Balance as of June 30, 2019 (audited)		376,275,600	$	37,628	$	5,293,082	$	(79	)	$	(750,278	)	$	4,580,353
Foreign currency translation adjustment		-		-		-		(3,308	)		-			(3,308	)
Net loss for the period		-		-		-		-			(98,064	)		(98,064	)
Balance as of September 30, 2019 (unaudited)		376,275,600	$	37,628	$	5,293,082	$	(3,387	)	$	(848,342	)	$	4,478,981

See accompanying notes to consolidated financial statements

F-4

AGAPE ATP CORPORATION

CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2019 and 2018

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(Unaudited)

	Three months ended September 30,
	2019			2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(98,064	)	$	(135,866	)
Adjustments to reconcile net loss to net cash used in operating activities:
Share of result of investee company		-			52,109
Taxation		-			3,704
Changes in operating assets and liabilities:
Accounts receivables		(116,973	)		(13,264	)
Prepayments and deposits		136,286			(107,250	)
Amount due from a related party		8			-
Accounts payables		(35,145	)		47,641
Other payables and accrued liabilities		12,701			(12,000	)
Deposit received		-			471,931
Amount due to director		(12	)		-

Net cash (used in) / provided by operating activities	$	(101,199	)	$	307,005

Effect of exchange rate changes on cash and cash equivalents		(3,308	)		-

Net change in cash and cash equivalents		(104,507	)		307,005
Cash and cash equivalents, beginning of period		2,857,587			3,531,255
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	2,753,080		$	3,838,260

SUPPLEMENTAL CASH FLOWS INFORMATION
Income taxes paid	$	-		$	-
Interest paid	$	-		$	-

See accompanying notes to consolidated financial statements.

F-5

AGAPE ATP CORPORATION

NOTES TO FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2019

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(Unaudited)

1. ORGANIZATION AND BUSINESS BACKGROUND

Agape ATP Corporation, a Nevada corporation (“the Company”) was incorporated under the laws of the State of Nevada on June 1, 2016.

Agape ATP Corporation operates through its wholly owned subsidiary, Agape ATP Corporation, a Company organized in Labuan, Malaysia.

Agape ATP Corporation, incorporated in Labuan, Malaysia, is an investment holding company with 100% equity interest in Agape ATP International Holding Limited, a company incorporated in Hong Kong.

The Company and its subsidiaries are involved in the health and wellness industry. The principal activity of the Company and its subsidiaries is to supply high-quality health and wellness products, including supplement to assist in cell metabolism, detoxification, blood circulation, anti-aging and products designed to improve the overall health system in our body.

Details of the Company’s subsidiaries:

Subsidiary
company name

Place and date of
incorporation

Particulars of
issued capital

Principal
activities

Proportional of
ownership interest
and voting power held

Agape ATP Corporation

Labuan,
March 6, 2017

100 shares of ordinary share of US$1 each

Investment holding

100

Agape ATP International Holding Limited

Hong Kong,
June 1, 2017

1,000,000 shares of ordinary share of HK$1 each

Health and wellness products and health solution advisory services

100

Business Overview

Agape ATP Corporation is a company that develops and provides health solution advisory services to our clients. We primarily focus our efforts on attracting customers in Malaysia. Our advisory services center on the “ATP Zeta Health Program”, which is a health program designed to effectively prevent diseases caused by polluted environments, unhealthy dietary intake and unhealthy lifestyles, and promotion of health. The program aims to promote improved health and longevity in our clients through a combination of modern medicine, proper nutrition and advice from skilled nutritionists and/or dieticians.

At its core, the ATP Zeta Super Health Program is focused upon biological energy, Adenosine Triphosphate (ATP), at the cellular level. The stimulation of ATP production at the cellular level can increase the metabolism and service to promote and maintain normal and healthy functioning of the body’s systems. As a strong advocator of “beauty from within”, our program shall emphasize nutrient absorption through the membrane ion channel to provide complete and balanced nutrients to improve cell health. Thus, ATP Zeta Super Health Program provides ionized and high zeta potential (high bioavailability) nutrients to enhance the absorption at the cellular level.

F-6

AGAPE ATP CORPORATION

NOTES TO FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2019

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(Unaudited)

The ATP Zeta Super Health Program consists of ten products. None of these products are owned or produced by Agape ATP Corporation. In the event that any of these products are no longer produced, or are otherwise unavailable, we may have to devote significant effort to identifying and obtaining comparable replacement products. The ten products that comprise the ATP Zeta Super Health Program are ATP1s Survivor Select, ATP2 Energized Mineral Concentrate, ATP3 Ionized Cal-Mag, ATP4 Omega Blend, ATP5 BetaMaxx, AGN-Vege Fruit Fiber, AGP1-Iron, YFA-Young Formula, Mitogize and ORYC-Organic Youth Care Cleansing Bar.

At present, our products are mainly sold in Malaysia, and due to the contents and combination of the main ingredients in the products they are categorized as health food rather than medicines or drugs. As such, all products require authorization from the Food and Quality Division of Ministry of Health according to the Food Act of 1983 and Food Regulation 1985 in order to be sold in the country. All of the products in the ATP Zeta Super Health Program have obtained the appropriate authorizations.

As part of a continuous effort to increase market share of the health and wellness industry that is growing at an exponential rate, we will also evaluate adding additional products to the ATP Zeta Super Health Program; and considering the potential of the synergies between the health and beauty sectors, we will further involve ourselves in the topical approach of skin and hair regime.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The accompanying consolidated financial statements reflect the application of certain significant accounting policies as described in this note and elsewhere in the accompanying consolidated financial statements and notes.

Basis of presentation

These accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”).

Basis of consolidation

The condensed consolidated financial statements include the accounts of the Company and its subsidiaries in which the Company is the primary beneficiary. All inter-company accounts and transactions have been eliminated upon consolidation.

Use of estimates

In preparing these consolidated financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheets, and revenues and expenses during the periods reported. Actual results may differ from these estimates.

Investment in investee company

The Company evaluates investment in investee company as it holds an equity interest based on the amount of control it exercises over the operations of the investee, exposure to losses in excess of its investment, the ability to significantly influence the investee and whether the Company is the primary beneficiary of the investee.

F-7

AGAPE ATP CORPORATION

NOTES TO FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2019

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(Unaudited)

Investment in marketable securities

Marketable securities included in marketable securities (current) and other investments (non-current) are stated at the lower of cost or market in the aggregate. Other marketable securities included in marketable securities (current) are stated at the lower of cost or market in the aggregate. and investments other than marketable equity securities in other investments (non-current) are stated at cost less any significant decline in fair value assessed to be other than temporary.

Realized gains and losses on the sale of securities are based on the average cost of all the units of a particular security held at the time of sale.

Investment in non-marketable securities

Investments in non-marketable equity securities (non-current) are stated at cost less any significant decline in fair value assessed to be other than temporary.

Realized gains and losses on the sale of securities are based on the average cost of all the units of a particular security held at the time of sale.

Cash and cash equivalents

Cash and cash equivalents are carried at cost and represent cash on hand, time deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of six months or less as of the purchase date of such investments.

Accounts receivable

Accounts receivable are recorded at the invoiced amount less an allowance for any uncollectible accounts and do not bear interest, which are due on demand. Management reviews the adequacy of the allowance for doubtful accounts on an ongoing basis, using historical collection trends and aging of receivables. Management also periodically evaluates individual customer’s financial condition, credit history, and the current economic conditions to make adjustments in the allowance when it is considered necessary. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.

Revenue recognition

In accordance with ASC Topic 605, “Revenue Recognition”, the Company recognizes revenue from sales of goods when the following four revenue criteria are met: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) selling price is fixed or determinable; and (4) collectability is reasonably assured.

Revenue from supplies of healthy food products is recognized when title and risk of loss are transferred and there are no continuing obligations to the customer. Title and the risks and rewards of ownership transfer to and accepted by the customer when the products are collected by the customer at the Company’s office. Revenue is recorded net of sales discounts, returns, allowances, and other adjustments that are based upon management’s best estimates and historical experience and are provided for in the same period as the related revenues are recorded. Based on limited operating history, management estimates that there was no sale return for the period reported.

F-8

AGAPE ATP CORPORATION

NOTES TO FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2019

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(Unaudited)

Cost of revenue

Cost of revenue includes the purchase cost of manufactured goods for sale to customers It excludes purchasing and receiving costs, inspection costs, warehousing costs, internal transfer costs and other costs of distribution network in cost of revenues.

Selling, general, administrative and operating expenses

Selling, general, administrative and operating expenses are primarily comprised of rental of office premises, licensing and professional fees.

Income taxes

The provision of income taxes is determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the periods in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.

The Company conducts much of its businesses activities in Hong Kong and is subject to tax in this jurisdiction. As a result of its business activities, the Company will file separate tax returns that are subject to examination by the foreign tax authorities.

Net loss per share

The Company calculates net loss per share in accordance with ASC Topic 260 “Earnings per share”. Basic loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive.

F-9

AGAPE ATP CORPORATION

NOTES TO FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2019

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(Unaudited)

Foreign currencies translation

Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the Condensed Consolidated Statements of Operations and Comprehensive Income.

The reporting currency of the Company is United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. The Company’s subsidiary in Labuan maintains its books and record in United States Dollars (“US$”) albeit its functional currency being the primary currency of the economic environment in which the entity operates is the Malaysian Ringgit (“MYR”). The Company’s subsidiary in Hong Kong maintains its books and record in Hong Kong Dollars (“HK$”), similar to itss functional currency.

In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US$ are translated into US$, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements of foreign subsidiary are recorded as a separate component of accumulated other comprehensive income within the statements of stockholders’ equity.

Translation of foreign currencies into US$1 have been made at the following exchange rates for the respective periods:

	As of and for the three months ended September 30,
	2019		2018

Period-end MYR : US$1 exchange rate		4.19		4.14
Period-average MYR : US$1 exchange rate		4.18		4.09
Period-end HKD : US$1 exchange rate		7.84		7.83
Period-average HKD : US$1 exchange rate		7.84		7.85
Period-end AUD : US$1 exchange rate		1.48		-
Period-average AUD : US$1 exchange rate		1.47		-

Related parties

Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence.

Fair value of financial instruments:

The carrying value of the Company’s financial instruments: cash and cash equivalents, subscription receivables, prepayment and deposits, accounts payable, and other payables and accrued liabilities approximate at their fair values because of the short-term nature of these financial instruments.

F-10

AGAPE ATP CORPORATION

NOTES TO FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2019

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(Unaudited)

The Company also follows the guidance of the ASC Topic 820-10, “Fair Value Measurements and Disclosures” (“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows:

	Level 1: Observable inputs such as quoted prices in active markets;

	Level 2: Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and

	Level 3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.

Fair value estimates are made at a specific point in time based on relevant market information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect the estimates.

Recent accounting pronouncements

The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and do not believe the future adoption of such any pronouncements may be expected to cause a material impact on its financial condition or the results of its operations, as follow:

In May 2014, the FASB issued Accounting Standards Update No. 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”). ASU 2014-09 supersedes the revenue recognition requirements in “Revenue Recognition (Topic 605)”, and requires entities to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. ASU 2014-09 is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early adoption is not permitted. In August 2015, the FASB issued an Accounting Standards Update to defer by one year the effective dates of its new revenue recognition standard until annual reporting periods beginning after December 15, 2017 (2018 for calendar-year public entities) and interim periods therein. Management is currently assessing the impact of the adoption of ASU 2014-09 and has not determined the effect of the standard on our ongoing financial reporting.

In February 2016, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) No. 2016-02, Leases (Topic 842). Under the new guidance, lessees will be required recognize the following for all leases (with the exception of short-term leases) at the commencement date: 1) A lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis; and 2) A right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. The new lease guidance simplified the accounting for sale and leaseback transactions primarily because lessees must recognize lease assets and lease liabilities. Lessees will no longer be provided with a source of off-balance sheet financing. The amendments in this ASU are effective for fiscal years beginning after December 15, 2019, including interim periods within those years. The Company is evaluating this ASU and has not determined the effect of this standard on its ongoing financial reporting.

F-11

AGAPE ATP CORPORATION

NOTES TO FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2019

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(Unaudited)

In January 2017, the FASB issued ASU No. 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business”, which clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. This amendment was effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. The adoption of ASU No. 2017-01 did not have a material impact on the Company’s financial position, results of operations and liquidity.

In September 2017, the FASB has issued ASU No. 2017-13, Revenue Recognition (Topic 605), Revenue from Contracts with Customers (Topic 606), Leases (Topic 840), and Leases (Topic 842): Amendments to SEC Paragraphs Pursuant to the Staff Announcement at the July 20, 2017 EITF Meeting and Rescission of Prior SEC Staff Announcements and Observer Comments.” The amendments in ASU No. 2017-13 amends the early adoption date option for certain companies related to the adoption of ASU No. 2014-09 and ASU No. 2016-02. Both of the below entities may still adopt using the public company adoption guidance in the related ASUs, as amended. The effective date is the same as the effective date and transition requirements for the amendments for ASU 2014-09 and ASU 2016-02.

In February 2018, the FASB has issued ASU No. 2018-02, Income Statement-Reporting Comprehensive Income (Topic 220), which allows a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Cuts and Jobs Act. Consequently, the amendments eliminate the stranded tax effects resulting from the Tax Cuts and Jobs Act and will improve the usefulness of information in financial statement. The amendments in this ASU are effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. The Company has analyzed the consequences of such adoption and has not determined the effect of this standard on its ongoing financial reporting.

In August 2018, the FASB has issued ASU No. 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework-Changes to the Disclosure Requirements of Fair Value Measurement. This amendment modifies the disclosure requirements on fair value measurements in Topic 820, Fair Value Measurement, based on the concepts in the Concepts Statement, including the consideration of costs and benefits, with the primary purpose to improve the effectiveness of disclosures in the notes to financial statements by facilitating clear communication of the information required by US GAAP. The amendments in this update are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019.

3. INVESTMENT IN MARKETABLE SECURITIES

(i)	On May 17, 2018, the Company purchased common stocks in Greenpro Capital Corp. for $500,000 at purchase price of $6 per share.

(ii)	On October 16, 2018, the Company purchased common stocks in Greenpro Capital Corp. for $1,000 at purchase price of $0.03 per share.

	As of September 30, 2019			As of June 30, 2019
Cost of investment	$	501,000		$	501,000
Less: Impairment in cost of investment		(366,834	)		(366,834	)
Investment in marketable securities	$	134,166		$	134,166

F-12

AGAPE ATP CORPORATION

NOTES TO FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2019

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(Unaudited)

4. INVESTMENT IN NON-MARKETABLE SECURITIES

The Company invested in Unreserved Sdn Bhd with the investment amount of $863,592 (MYR3,500,000), approximated 20% of equity interest of Unreserved Sdn Bhd and is accounted for under the equity method of accounting. On March 10, 2019 Unreserved Sdn Bhd issued additional common stock for working capital. As the Company did not subscribe for the additional common stock, the Company’s equity interest in investee company was diluted from 20.0% to 17.86%. Effective March 10, 2019, the Company discontinued equity accounting on the investee company. The Company also ceased control over the operations of the investee company on the same date. Accordingly, investment in investee company was reclassified to investment in non-marketable securities.

Unreserved Sdn Bhd is incorporated in Malaysia with 2,500,000 ordinary shares authorized, issued and outstanding. Mr Lim Hun Soon @ David Lim and Ms Aniza Helina Akmi Karim are the directors of Unreserved Sdn Bhd. Mr How Kok Choong was a director of the company from April 30,2018 to March 27, 2019.

On April 3, 2019, the Company purchased 5% of 300,000,000 or 15,000,000 common stocks in Phoenix Plus Corp. for $1,500 at purchase price of $0.0001 per share.

Unreserved Sdn Bhd	As of September 30, 2019			As of June 30, 2019
Cost of investment	$	832,335		$	832,335
Less: share of result of investee company		(124,225	)		(124,225	)
Add: gain on deemed disposal of shares in investee company		16,509			16,509
Investment in investee company	$	724,619		$	724,619
Reclassify to investment in non-marketable securities		(724,619	)		(724,619	)
Investment in investee company	$	-			-
Investment in non-marketable securities	$	724,619		$	724,619

Phoenix Plus Corporation
Cost of investment	$	1,500		$	1,500

Total investment in non-marketable securities	$	726,119		$	726,119

5. CASH AND CASH EQUIVALENTS

As at September 30, 2019, the Company recorded $2,753,080 of cash and cash equivalents (June 30,2019: $2,857,587), which consists $265,691 of cash on hand (June 30,2019: $353,214) and $2,487,389 (June 30, 2019: $2,504,373) of time deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of six months or less as of the purchase date of such investments. The effective interest rate for the time deposits ranges between 2.95% to 3.25% per annum (September 30,2019: 2.95% to 3.25%).

F-13

AGAPE ATP CORPORATION

NOTES TO FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2019

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(Unaudited)

6. TRADE RECEIVABLES

	As of		As of
	September 30, 2019		June 30, 2019
Trade receivables	$	628,583	$	511,610
Total trade receivables	$	628,583	$	511,610

7. PREPAYMENTS AND DEPOSITS

	As of		As of
	September 30, 2019		June 30, 2019
Prepaid expenses	$	12,420	$	21,081
Deposits to supplier		349,629		477,254
Total prepaid expenses and deposits	$	362,049	$	498,335

8. RELATED PARTY TRANSACTIONS

	Three Months Ended September 30,
	2019		2018		2019		2018
	Revenue				Accounts Receivable, Trade
Agape S.E.A. Sdn Bhd	$	236,736	$	415,367	$	628,583	$	745

		Expenses paid on behalf								Accounts Payable, Non-trade
Agape ATP (Asia) Limited		$	-			$	-			$	2,204			$	-

		Sundry Purchases								Accounts Payable, Non-trade
Agape Superior Living Pty Ltd		$	-			$	-			$	35,024			$	-

Related parties		Relationships
Agape S.E.A. Sdn Bhd		Mr How Kok Choong, the CEO and director of the Company is also the sole shareholder and director of Agape S.E.A. Sdn Bhd

Agape Superior Living Pty Ltd		Mr How Kok Choong, the CEO and director of the Company is a 51% shareholder and a director of Agape Superior Living Pty Ltd

Agape ATP (Asia) Limited		Mr How Kok Choong, the CEO and director of the Company is also the sole shareholder and director of Agape ATP (Asia) Limited.

F-14

AGAPE ATP CORPORATION

NOTES TO FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2019

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(Unaudited)

9. STOCKHOLDERS’ EQUITY

As of September 30, 2019, and June 30, 2019, there were 376,275,500 of common stocks issued and outstanding. There was no common stock issued and outstanding from the IPO as of September 30, 2019.

There were no stock options, warrants or other potentially dilutive securities outstanding as of September 30, 2019.

10. OTHER PAYABLES AND ACCRUED LIABILITIES

	As of		As of
	September 30, 2019		June 30, 2019
Accrued audit fees		2,500		20,000
Accrued professional fees		6,417		-
Deposit received from customer		77,962		78,231
Others		36,413		12,360
Total payables and accrued liabilities	$	123,292	$	110,591

11. INCOME TAXES

For the three months ended September 30, 2019 and 2018, the local (United States) and foreign components of loss before income taxes were comprised of the following:

	Three Months Ended September 30,
	2019			2018
Tax jurisdictions from:
- Local	$	(86,056	)	$	(21,497	)
- Foreign, representing
Labuan		(22,072	)		(81,004	)
Hong Kong		10,064			(29,661	)
Loss before income tax	$	(98,064	)	$	(132,162	)

The provision for income taxes consisted of the following:

	Three Months Ended September 30,
	2019		2018
Current:
- Local	$	-	$	-
- Foreign		-		3,704

Deferred:
- Local		-		-
- Foreign		-		-

Income tax expense	$	-	$	3,704

F-15

AGAPE ATP CORPORATION

NOTES TO FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2019

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(Unaudited)

The effective tax rate in the periods presented is the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rates. The Company and its subsidiary that operate in various countries: United States, Labuan and Hong Kong that are subject to taxes in the jurisdictions in which they operate, as follows:

United States of America

Agape ATP Corporation is registered in the State of Nevada and is subject to the tax laws of the United States of America. As of September 30, 2019, the operations in the United States of America incurred $524,482 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss carry forwards begin to expire in 2038, if unutilized. The tax valuation allowance for September 30, 2019 and 2018 are $110,141 and $76,559 respectively.

Labuan

Under the current laws of the Labuan, Agape ATP Corporation is governed under the Labuan Business Activity Act, 1990. The tax charge for such company is based on 3% of net audited profit.

Hong Kong

Agape ATP International Holding (HK) Limited is subject to Hong Kong Profits Tax, which is charged at the statutory income rate of 16.5% on its assessable income derived from Hong Kong. Business income derived outside the Special Administrative Region is not subject to Hong Kong Profits Tax.

The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of September 30, 2019 and June 30, 2019:

	As of September 30, 2019			As of June 30, 2019

Deferred tax assets:
Net operating loss carry forwards
-United States of America		110,141			92,069
-Hong Kong		-			-
Less: valuation allowance		(110,141	)		(92,069	)
Deferred tax asset		-			-

F-16

AGAPE ATP CORPORATION

NOTES TO FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2019

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(Unaudited)

12. AMOUNT DUE TO A DIRECTOR

As of September 30, 2019 and June 30, 2019, a director of the Company advanced $3,926 and $3,938 respectively to the Company, which is unsecured, interest-free with no fixed repayment term, for working capital purpose. Imputed interest is considered insignificant.

13. CONCENTRATIONS OF RISKS

(a) Major customers

For the three months ended September 30, 2019, the customers who accounted for 10% or more of the Company’s revenues and its account receivables balance at period-end are presented as follows:

	For the three months ended September 30, 2019					As of September 30, 2019
	Revenue		Percentage of revenue			Accounts receivable

Customer A	$	236,736		100	%	$	628,583
Total:	$	236,736		100	%	$	628,583

For the three months ended September 30, 2018, the customers who accounted for 10% or more of the Company’s revenues and its account receivables balance at period-end are presented as follows:

	For the three months ended September 30, 2018					As of September 30, 2018
	Revenue		Percentage of revenue			Accounts receivable

Customer A	$	415,367		100	%	$	13,264
Total:	$	415,367		100	%	$	13,264

F-17

AGAPE ATP CORPORATION

NOTES TO FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2019

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(Unaudited)

(b) Major vendors

For the three months ended September 30, 2019, the vendors who accounted for 10% or more of the Company’s purchases and its account payables balance at period-end are presented as follows:

	For the three months ended September 30, 2019					As of September 30, 2019
	Purchases		Percentage of purchases			Accounts payable

Vendor A	$	210,383		100	%	$	-
Total:	$	210,383		100	%	$	-

For the three months ended September 30, 2018, the vendors who accounted for 10% or more of the Company’s purchases and its account payables balance at period-end are presented as follows:

	For the three months ended September 30, 2018					As of September 30, 2018
	Purchases		Percentage of purchases			Accounts payable

Vendor A	$	314,423		83	%	$	47,641
Vendor B		64,000		17	%		-
Total:	$	378,423		100	%	$	47,641

Financial instruments that are potentially subject to credit risk consist principally of accounts receivable. The Company believes the concentration of credit risk in its trade receivables is substantially mitigated by its ongoing credit evaluation process and relatively short collection terms. The Company does not generally require collateral from customers. The Company evaluates the need for an allowance for doubtful accounts based upon factors surrounding the credit risk of specific customers, historical trends and other information.

(d) Exchange rate risk

The Company cannot guarantee that the current exchange rate will remain steady; therefore, there is a possibility that the Company could post the same amount of profit for two comparable periods and because of the fluctuating exchange rate actually post higher or lower profit depending on exchange rate of RM$ converted to US$ on that date. The exchange rate could fluctuate depending on changes in political and economic environments without notice.

14. SUBSEQUENT EVENTS

In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred after September 30, 2019 up through the date the Company issued the audited consolidated financial statements. During this period, there was no subsequent event that required recognition or disclosure.

F-18

ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

The information contained in this quarter report on Form 10-Q is intended to update the information contained in our Form 10-K, dated September 13, 2019, for the year ended June 30, 2019 and presumes that readers have access to, and will have read, the “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and other information contained in such Form 10-K. The following discussion and analysis also should be read together with our consolidated financial statements and the notes to the consolidated financial statements included elsewhere in this Form 10-Q.

The following discussion contains certain statements that may be deemed “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995. Such statements appear in a number of places in this Report, including, without limitation, “Management’s Discussion and Analysis of Financial Condition and Results of Operations.” These statements are not guarantees of future performance and involve risks, uncertainties and requirements that are difficult to predict or are beyond our control. Forward-looking statements speak only as of the date of this quarterly report. You should not put undue reliance on any forward-looking statements. We assume no responsibility to update the forward-looking statements contained in this transition report on Form 10-Q. The following should also be read in conjunction with the unaudited Consolidated Financial Statements and notes thereto that appear elsewhere in this report.

Business Overview

Results of Operation

For the three months ended September 30, 2019 and 2018

Revenue

The Company generated revenue of $236,736 for the three months ended September 30, 2019 as compared to $415,367 for the three months ended September 30, 2018. The revenues were mainly derived from the sale of healthy food products.

Cost of Revenue

Cost of revenue for the three months ended September 30, 2019 amounted to $210,383 as compared to $378,423 for the three months ended September 30, 2018. The costs were predominantly cost of goods and packing materials.

Operating Expenses

Selling, general and administrative and other operating expenses for the three months ended September 30, 2019 amounted to $144,282. The amount mainly comprised unrealized foreign exchange losses, rental and professional accounting support fees.

Selling, general and administrative and other operating expenses for the three months ended September 30, 2018 amounted to $118,618. The amount mainly comprised unrealized foreign exchange losses, professional fees incurred in relation to the procurement of central securities depository services and employees’ recruitment fees paid.

Other Income

For the three months ended September 30, 2019, the Company recorded an amount of $19,865 as other income. This income was mainly derived from the interest income earned through the time deposits placed with banks.

For the three months ended September 30, 2018, the Company recorded an amount of $1,621 as other income. This income was mainly unrealized gain in foreign currencies.

Net Loss

The Company sustained net loss of $98,064 and $135,866 for the three months ended September 30, 2019 and 2018 respectively. The losses sustained for both the financial period were predominantly due to minimal revenue generated and relatively high unrealized foreign exchange losses.

Liquidity and Capital Resources

As of September 30, 2019, we had working capital surplus of $3,618,696 consisting of cash on hand of $265,691 and time deposit of $2,487,389 as compared to working capital of $3,720,068 consisting of cash on hand of $353,214 and time deposit of $2,504,373 as of September 30, 2018.

Net cash used in operating activities for the three months ended September 30, 2019 was $107,765 as compared to net cash provided by operating activities of $307,005 for the three months ended September 30, 2018. The cash used in operating activities were mainly to fund accounts receivables.

There were no investing activities nor financing activities for the three months ended September 30, 2019 and 2018.

The revenues, generated from our current business operations alone may not be sufficient to fund our operations or planned growth. We will likely require additional capital to continue to operate our business, and to further expand our business. Sources of additional capital through various financing transactions or arrangements with third parties may include equity or debt financing, bank loans or revolving credit facilities. We may not be successful in locating suitable financing transactions in the time period required or at all, and we may not obtain the capital we require by other means. Our inability to raise additional funds when required may have a negative impact on our operations, business development and financial results.

Credit Facilities

We do not have any credit facilities or other access to bank credit.

Off-Balance Sheet Arrangements

As of September 30, 2019, we have no significant off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in our financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to our stockholders.

Recent accounting pronouncements

In September 2017, the FASB has issued ASU No. 2017-13, Revenue Recognition (Topic 605), Revenue from Contracts with Customers (Topic 606), Leases (Topic 840), and Leases (Topic 842): Amendments to SEC Paragraphs Pursuant to the Staff Announcement at the July 20, 2017 EITF Meeting and Rescission of Prior SEC Staff Announcements and Observer Comments.” The amendments in ASU No. 2017-13 amends the early adoption date option for certain companies related to theadoption of ASU No. 2014-09 and ASU No. 2016-02. Both of the below entities may still adopt using the public company adoption guidance in the related ASUs, as amended. The effective date is the same as the effective date and transition requirements for the amendments for ASU 2014-09 and ASU 2016-02.

The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.

ITEM 3 QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Foreign exchange risk. Substantially most of our revenues and most of our expenses are denominated in Ringgit. We do not believe that we currently have any significant direct foreign exchange risk and have not hedged exposures denominated in foreign currencies or any other derivative financial instruments. Although in general, our exposure to foreign exchange risks should be limited, the value of an investment in our Common Stock may be affected by the foreign exchange rate between U.S. dollar and Ringgit because the value of our business is effectively denominated in Ringgit, while the Common Stock is traded in U.S. dollars.

Credit risk. Financial instruments that are potentially subject to credit risk consist principally of accounts receivable. The Company believes the concentration of credit risk in its trade receivables is substantially mitigated by its ongoing credit evaluation process and relatively short collection terms. The Company does not generally require collateral from customers. The Company evaluates the need for an allowance for doubtful accounts based upon factors surrounding the credit risk of specific customers, historical trends and other information.

ITEM 4 CONTROLS AND PROCEDURES

Disclosure Controls and Procedures

Disclosures Control and Procedures

Our management is responsible for establishing and maintaining adequate internal control over financial reporting. Internal control over financial reporting is defined in Rule 13a-15(f) or 15d-15(f) promulgated under the Exchange Act as a process designed by, or under the supervision of, the company’s principal executive and principal financial officers and effected by the company’s board of directors, management and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United States of America and includes those policies and procedures that:

	●	Pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of the assets of the company;

	●	Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with accounting principles generally accepted in the United States of America and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and

	●	Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the company’s assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. All internal control systems, no matter how well designed, have inherent limitations. Therefore, even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation. Because of the inherent limitations of internal control, there is a risk that material misstatements may not be prevented or detected on a timely basis by internal control over financial reporting. However, these inherent limitations are known features of the financial reporting process. Therefore, it is possible to design into the process safeguards to reduce, though not eliminate, this risk.

As of September 30, 2019, management assessed the effectiveness of our internal control over financial reporting based on the criteria for effective internal control over financial reporting established in Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”) and SEC guidance on conducting such assessments. Based on such evaluation, the Company’s management concluded that, during the period covered by this Report, internal controls and procedures over financial reporting were not effective. This was due to deficiencies that existed in the design or operation of our internal controls over financial reporting that adversely affected our internal controls and that may be considered to be material weaknesses.

Identified Material Weakness

A material weakness in internal control over financial reporting is a control deficiency, or combination of control deficiencies, that results in more than a remote likelihood that a material misstatement of the financial statements will not be prevented or detected.

Management identified the following material weakness during its assessment of internal controls over financial reporting as of September 30, 2019. We do not have adequate segregation of duties and effective risk assessment. Lack of segregation of duties and effective risk assessment may cause the Company to face the likelihood of fraud or theft, due to poor oversight, governance and review to detect errors.

Accordingly, the Company concluded that these control deficiencies resulted in a reasonable possibility that a material misstatement of the annual or interim financial statements will not be prevented or detected on a timely basis by the company’s internal controls.

As a result of the material weaknesses described above, management has concluded that the Company did not maintain effective internal control over financial reporting as of September 30, 2019 based on criteria established in Internal Control—Integrated Framework issued by COSO.

Management’s Remediation Initiatives

In an effort to remediate the identified material weaknesses and other deficiencies and enhance our internal controls, we have, during the fiscal year 2019, prepared written policies and procedures for accounting and financial reporting with respect to the requirements and application of both US GAAP and SEC guidelines, to establish a formal process to close our books monthly on an accrual basis and account for all transactions, including equity and debt transactions.

We plan to initiate the following series of measures to further strengthen the Company’s internal controls going forward:

1.	We plan to create a position to segregate duties consistent with control objectives and will increase our personnel resources and technical accounting expertise within the accounting function. The accounting personnel is responsible for reviewing the financing activities, facilitate the approval of the financing, record the information regarding the financing, and submit SEC filing related documents to our legal counsel in order to comply with the filing requirements of SEC.

2.	We intend to add staff members to our management team for making sure that information required to be disclosed in our reports filed and submitted under the Exchange Act is recorded, processed, summarized and reported as and when required and the staff members will have segregated responsibilities with regard to these responsibilities.

We anticipate that these initiatives will be at least partially, if not fully, implemented by the end of fiscal year 2020.

Changes in internal controls over financial reporting

There were no significant changes in our internal controls over financial reporting that occurred during the period covered by this Report, which has materially affected, or is reasonably likely to materially affect, our internal controls over financial reporting:

This interim report does not include an attestation report of the Company’s registered independent public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by the Company’s registered independent public accounting firm pursuant to rules of the Securities and Exchange Commission that permit the Company to provide only management’s report in this Quarterly Report on Form 10-Q.

PART II — OTHER INFORMATION

Item 1. Legal Proceedings

We know of no materials, active or pending legal proceedings against us, nor are we involved as a plaintiff in any material proceedings or pending litigation. There are no proceedings in which any of our directors, officers or affiliates, or any beneficial shareholder are an adverse party or has a material interest averse to us.

Item 1A. Risk Factors.

Risks Related to our Business

We are exposed to concentration risk of heavy reliance on our major customer. A loss of our major customer may significantly impact on our business and results of operation.

For the year ended June 30, 2019, we earned revenue of $236,736 from our major customer. Our major customer may terminate its business relationships with us at any time. We cannot assure you that our major customer will maintain current business relationship with us. If it chooses not to do so, our business, financial condition and operating results may suffer from a material adverse impact.

We are exposed to concentration risk of heavy reliance on our major supplier for the supply of our products, and any shortage of, or delay in, the supply may significantly impact on our business and results of operation.

For the year ended June 30, 2019, we purchased $210,383 from our major supplier. Our business, financial condition and operating results depend on the continuous supply of products from our major supplier and our continuous supplier-customer relationship with it. Our heavy reliance on our major supplier for the supply of our products will have significant impact on our business and results of operation in the event of any shortage of, or delay in the supply.

Our major supplier may terminate the distribution agreement by giving notice to us, in which case our business, financial condition and operating results may suffer from a material adverse impact.

As is customary in distribution arrangements of this type, the distribution agreement with our major supplier is terminable by either party by giving notice. There is no assurance that our major supplier will not terminate the distribution agreement. In the event that it terminates the distribution agreement, we will have to source products from other suppliers and we may not be able to secure supply of products with quantity and quality required to support our business or at all. Such termination may therefore have a material adverse impact on our business, financial condition and operating results if we fail to engage any other suppliers before the termination.

We are exposed to unforeseeable events of labor disputes, strike action or natural disasters or other accidents which may affect the supply of our products from our major supplier.

There is no assurance that our major supplier will continue to supply its products in the quantities and timeframes required by us to meet the needs of our customers or comply with its supply agreement with us. Our product supply may also be disrupted by potential labor disputes, strike action or natural disasters or other accidents affecting the supplier. If our supplier does not supply products to us in a timely manner or in sufficient quantities, our business, financial condition and operating results may be materially and adversely affected. Furthermore, in the event of any delay in delivery of the products to us, our cashflow or working capital may be materially and adversely affected as a result of the corresponding delay in delivery of our products to our customers, and hence the delay in our receipt of payment from our customers.

Our major supplier may change its existing sales or marketing strategy by changing its export strategy, reducing its sales or production volume, changing its selling prices or appointing other distributors which may compete with us in the market where we currently operate or which we plan to expand into.

Our major supplier may change its existing sales or marketing strategy in respect of the products supplied to us by changing its export strategy, reducing its sales or production volume or changing its selling prices. Consequently, there is no assurance that our major supplier will not appoint other dealers or distributors which may compete with us in the market where we operate. Furthermore, any significant increase in the selling prices of the products which we source from our supplier will increase our costs and may adversely affect our profit margin if we are not able to pass the increased costs on to our customers.

There is no assurance that there will be no deterioration in our relationship with our major supplier which could affect our ability to secure sufficient supply of products for our business. In the event that our major supplier changes its sales or marketing strategy or otherwise appoint other dealers or distributors who may compete with us, our business, financial condition and operating results may be materially and adversely affected.

We could be adversely affected by a change in consumer preferences, perception and spending habits and failure to develop or enrich our product offering or gain market acceptance of our new products could have a negative effect on our business.

The market we operate is subject to changes in consumer preference, perception and spending habits. Our performance depends significantly on factors which may affect the level and pattern of consumer spending in the market we operate. Such factors include consumer preference, consumer confidence, consumer income and consumer perception of the safety and quality of our products. Media coverage regarding the safety or quality of, or diet or health issues relating to, our products or the raw materials, ingredients or processes involved in their manufacturing, may damage consumer confidence in our products. A general decline in the consumption of our products could occur as a result of change in consumer preference, perception and spending habits at any time.

Any failure to adapt our product offering to respond to such changes may result in a decrease in our sales if such changes are related to certain of our products. Any changes in consumer preference could result in lower sales of our products, put pressure on pricing or lead to increased levels of selling and promotional expenses. In any event a decrease in customer demand on our products may also result in lower sales and slow down the consumption of our inventory to a low inventory turnover level. Any of these changes could result in a material adverse effect on our business, financial conditions or results of operations.

The success of our products depends on a number of factors including our ability to accurately anticipate changes in market demand and consumer preferences, our ability to differentiate the quality of our products from those of our competitors, and the effectiveness of our marketing and advertising campaigns for our products. We may not be successful in identifying trends in consumer preferences and developing products that respond to such trends in a timely manner. We also may not be able to effectively promote our products by our marketing and advertising campaigns and gain market acceptance. If our products fail to gain market acceptance, are restricted by regulatory requirements, or have quality problems, we may not be able to fully recover our costs and expenses incurred in our operation, and our business prospects, financial condition or results of operations may be materially and adversely affected.

We may incur losses resulting from product liability claims or product recalls.

We may incur losses resulting from product liability claims with respect to our products supplied by our supplier. We may face claims or liabilities which may arise if there exist any defects in quality of these products or any of these products are deemed or proven to be unsafe, defective or contaminated. In the event that the use or misuse of any product distributed by us results in personal injury or death, product liability and/or indemnity claims may be brought against us, in addition to our product recalls, and the relevant regulatory authorities in the market we operate may close down some of our related operations and take administrative actions against us. If we experience any business disruption and litigation, we may incur additional costs and have to divert our management’s attention and resources on such matters, which may adversely affect our business, financial condition and results of operations.

We operate in a heavily regulated industry.

Our business is principally regulated by various laws and regulations in the market we operate, such as in Malaysia the Food Act of 1983 and Food Regulation 1985 mandate authorization from the Food and Quality Division of the Ministry of Health for our Company’s products to be sold in the country.

Various registrations, certificates and/or licenses for the conduct of our business are required under the above laws, which also contain provisions for requirements on the storage, labelling, advertising and importation of some of our products.

Based on our experience, some of the laws and regulations of the place where we operate our business are subject to amendments, uncertainty in interpretation and administrative actions from time to time. Therefore, we cannot assure you that, for the implementation of our business plans and the introduction of any new product, we will be able to obtain all the necessary registrations, certificates and/or licenses. Any failure to comply with the above laws and regulations may give rise to fines, administrative penalties and/or prosecution against us, which may adversely affect our reputation, financial condition or results of operation.

Legal disputes or proceedings could expose us to liability, divert our management’s attention and negatively impact our reputation.

We may at times be involved in potential legal disputes or proceedings during the ordinary course of business operations relating to product or other types of liability, employees’ claims, labor disputes or contract disputes that could have a material and adverse effect on our reputation, operation and financial condition. If we become involved in material or protracted legal proceedings or other legal disputes in the future, the outcome of such proceedings could be uncertain and could result in settlements or outcomes which adversely affect our financial condition. In addition, any litigation or legal proceedings could incur substantial legal expenses as well as significant time and attention of our management, diverting their attention from our business and operations.

If we are not successful in our innovation activities, our results may be negatively affected.

Achieving our business growth objectives depends in part on our ability to successfully develop, introduce and market new products. The success of our innovation activities in turn depends on our ability to correctly anticipate customer and consumer acceptance and trends, obtain, maintain and enforce necessary intellectual property protections and avoid infringing on the intellectual property rights of others. If we are not successful in our innovation activities, we may not be able to achieve our growth objectives, which may have a negative impact on our financial results.

Fluctuations in foreign currency exchange rates could have a material adverse effect on our financial results.

We earn revenues, pay expenses, own assets and incur liabilities in countries using currencies other than the U.S. dollar, including Malaysian Ringgit. Because our consolidated financial statements are presented in U.S. dollars, we must translate revenues, income and expenses, as well as assets and liabilities, into U.S. dollars at exchange rates in effect during or at the end of each reporting period. Therefore, increases or decreases in the value of the U.S. dollar against other currencies affect our net operating revenues, operating income and the value of balance sheet items denominated in foreign currencies. We cannot assure you that fluctuations in foreign currency exchange rates, particularly the strengthening of the U.S. dollar against major currencies would not materially affect our financial results.

Our business depends on the continued contributions made by Mr. How Kok Choong, as our key executive officer, the loss of who may result in a severe impediment to our business.

Our success is dependent upon the continued contributions made by our CEO and President, Mr. How Kok Choong. We rely on his expertise in business operations when we are developing our business. We have no “Key Man” insurance to cover the resulting losses in the event that any of our officer or directors should die or resign.

If Mr. How Kok Choong cannot serve the Company or is no longer willing to do so, the Company may not be able to find alternatives in a timely manner or at all. This would likely result in a severe damage to our business operations and would have an adverse material impact on our financial position and operating results. To continue as a viable operation, the Company may have to recruit and train replacement personnel at a higher cost.

Additionally, if Mr. How Kok Choong joins our competitors or develops similar businesses that are in competition with our Company, our business may also be negatively impacted.

Our future success depends on our ability to attract and retain qualified long-term staff to fill management, technology, sales, marketing, and customer services positions. We have a great need for qualified talent, but we may not be successful in attracting, hiring, developing, and retaining the talent required for our success.

If we are not able to achieve our overall long-term growth objectives, the value of an investment in our Company could be negatively affected.

We have established and publicly announced certain long-term growth objectives. These objectives were based on, among other things, our evaluation of our growth prospects, which are generally driven by the sales potential of many product types, some of which are more profitable than others, and on an assessment of the potential price and product mix. There can be no assurance that we will realize the sales potential and the price and product mix necessary to achieve our long-term growth objectives.

Risks Related to our Industry

Our business and reputation may be affected by product liability claims, litigation, customer complaints, product tampering, food safety issues, food-borne illnesses, health threats, quality control concerns or adverse publicity relating to our products. Product liability insurance of our supplier may not cover our liability sufficiently or at all.

Like other consumer product manufacturers, sale of our products involves an inherent risk of our products being found to be unfit for consumption or cause illness. Products may be rendered unfit for consumption due to raw materials or product contamination or degeneration, presence of microbials, illegal tampering of products by unauthorized third parties or other problems arising during the various stages of the procurement, production, transportation and storage processes. The occurrence of such problems may result in customer complaints, fines, penalties or adverse publicity causing serious damage to our reputation and brand, as well as product liability claims, other legal disputes and loss of revenues. Under certain circumstances, we may be required to recall our products. Even if a situation does not necessitate a product recall, we cannot assure you that product liability claims or other legal disputes will not be asserted against us as a result. Product liability insurance of our supplier may not cover our liability sufficiently or at all and will not cover liability that arises out of our default such as mishandling, poor storage condition and/or contamination of the products by us. As a result, a product liability or other judgment against us, or a product recall, could have a material adverse effect on our business, financial condition or results of operations.

Our business is susceptible to food-borne illnesses. We cannot assure you that we are able to effectively prevent all diseases or illnesses caused by our products or contamination of our products. Furthermore, our reliance on third-party product suppliers means that food-borne illness incidents could be caused by our suppliers outside of our control. New illnesses may develop in the future, or diseases with long incubation periods could arise that could give rise to claims or allegations on a retroactive basis. Reports in the media of instances of food-borne illnesses or health threats of our products or any of their major ingredients could adversely and significantly affect our sales, and have significant negative impact on our results of operations. This risk exists even if it were later determined that the illness or health threat in fact was not caused by our products.

In addition, adverse publicity about health and safety concerns, whether unfounded or not, may discourage consumers from buying our products. Even if a product liability claim is unsuccessful or is not fully pursued, the negative publicity surrounding any assertion that our products caused personal injury or illness could adversely affect our reputation and our corporate and brand image. If consumers were to lose confidence in our brand and reputation, we could suffer long-term or even permanent declines in our sales and results of operation. The amount of negative news, customers complaints and claims against us may also be very costly and may divert our management’s attention from our business operation.

Increased competition and capabilities in the marketplace could hurt our business.

The market where we operate is highly competitive. We compete with other companies that operate in multiple geographic areas, as well as numerous companies that are primarily regional or local in operation. Our ability to gain or maintain share of sales in the market where we operate or in various local markets may be limited as a result of actions by competitors. If we do not continue to strengthen our capabilities in marketing and innovation to maintain our brand loyalty and market share while we selectively expand into other product categories, our business could be negatively affected.

Risks Related to our Common Stock

The market price of our shares is likely to be highly volatile and subject to wide fluctuations in response to factors such as:

●	variations in our actual and perceived operating results;

●	news regarding gains or losses of customers or suppliers by us or our competitors;

●	news regarding gains or losses of key personnel by us or our competitors;

●	announcements of competitive developments, acquisitions or strategic alliances in our industry by us or our competitors;

●	changes in earnings estimates or buy/sell recommendations by financial analysts;

●	potential litigation;

●	the imposition of fines or penalties related to our activities in the market where we operate and failure to comply with applicable rules and regulations;

●	general market conditions or other developments affecting us or our industry; and

●	the operating and stock price performance of other companies, other industries and other events or factors beyond our control.

In addition, the securities markets have from time to time experienced significant price and volume fluctuations that are not related to the operating performance of particular companies. These market fluctuations may also materially and adversely affect the market price of the shares.

We may never be able to pay dividends and are unlikely to do so.

To date, we have not paid, nor do we intend to pay in the foreseeable future, dividends on our common stock, even if we become profitable. Earnings, if any, are expected to be used to advance our activities and for working capital and general corporate purposes, rather than to make distributions to stockholders. Since we are not in a financial position to pay dividends on our common stock and future dividends are not presently being contemplated, investors are advised that return on investment in our common stock is restricted to an appreciation in the share price. The potential or likelihood of an increase in share price is uncertain.

In addition, under Nevada law, we may only pay dividends subject to our ability to service our debts as they become due and provided that our assets will exceed our liabilities after the dividend. Our ability to pay dividends will therefore depend on our ability to generate sufficient profits.

Shareholders may be diluted significantly through our efforts to obtain financing and satisfy obligations through the issuance of securities.

Wherever possible, our board of directors will attempt to use non-cash consideration to satisfy obligations. In many instances, we believe that the non-cash consideration will consist of shares of our common stock, warrants to purchase shares of our common stock or other securities. Our board of directors has authority, without action or vote of the shareholders, to issue all or part of the authorized but unissued shares of common stock or warrants to purchase such shares of common stock. In addition, we may attempt to raise capital by selling shares of our common stock, possibly at a discount to market in the future. These actions will result in dilution of the ownership interests of existing shareholders and may further dilute common stock book value, and that dilution may be material. Such issuances may also serve to enhance existing management’s ability to maintain control of us, because the shares may be issued to parties or entities committed to supporting existing management

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

None.

Item 3. Defaults Upon Senior Securities

None

Item 4. Mine Safety Disclosures

Not applicable.

Item 5. Other Information.

None

ITEM 6. Exhibits

Exhibit No.		Description

31.1		Rule 13(a)-14(a)/15(d)-14(a) Certification of principal executive officer and principal financial officer*

32.1		Section 1350 Certification of principal executive officer and principal financial officer*

101.INS		XBRL Instance Document*

101.SCH		XBRL Schema Document*

101.CAL		XBRL Calculation Linkbase Document*

101.DEF		XBRL Definition Linkbase Document*

101.LAB		XBRL Label Linkbase Document*

101.PRE		XBRL Presentation Linkbase Document*

* Filed herewith.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	AGAPE ATP CORPORATION
	(Name of Registrant)

Date: November 8, 2019
	By:	*/s/ How Kok Choong*
	Title:	Chief Executive Officer, President, Director, Secretary and Treasurer
		(Principal Executive Officer and Principal Financial Officer)

EX-31.1 2 ex31-1.htm

EXHIBIT 31.1

CERTIFICATION

I, HOW KOK CHOONG, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Agape ATP Corporation (the “Company”) for the quarter ended September 30, 2019;

2. Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

	a.	Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

	b.	Designed such internal control over financial reporting, or caused such internal control to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.

	c.	Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

	d.	Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

	a.	All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

	b.	Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 8, 2019	By:	/s/ How Kok Choong
		HOW KOK CHOONG
		Chief Executive Officer, President, Director, Secretary, Treasurer
		(Principal Executive Officer and Principal Financial Officer)

EX-32.1 3 ex32-1.htm

EXHIBIT 32.1

CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Agape ATP Corporation (the “Company”) on Form 10-Q for the quarter ended September 30, 2019 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), The undersigned hereby certifies, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge and belief:

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

Date: November 8, 2019	By:	/s/ How Kok Choong
		HOW KOK CHOONG
		Chief Executive Officer, President, Director
		(Principal Executive Officer and Principal Financial Officer)

A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement has been provided to the Company and will be retained by the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

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10. OTHER PAYABLES AND ACCRUED LIABILITIES   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center">As of</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center">As of</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">September 30, 2019</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">June 30, 2019</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 63%">Accrued audit fees</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right">2,500</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right">20,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Accrued professional fees</td> <td> </td> <td> </td> <td style="text-align: right">6,417</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Deposit received from customer</td> <td> </td> <td> </td> <td style="text-align: right">77,962</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">78,231</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Others</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">36,413</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">12,360</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Total payables and accrued liabilities</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">123,292</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">110,591</td> <td> </td></tr> </table>

12. AMOUNT DUE TO A DIRECTOR   As of September 30, 2019 and June 30, 2019, a director of the Company advanced $3,926 and $3,938 respectively to the Company, which is unsecured, interest-free with no fixed repayment term, for working capital purpose. Imputed interest is considered insignificant.

8. RELATED PARTY TRANSACTIONS   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="14" style="text-align: center">Three Months Ended September 30,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2018</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2018</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">Revenue</td> <td> </td> <td> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">Accounts Receivable, Trade</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 44%">Agape S.E.A. Sdn Bhd</td> <td style="width: 2%"> </td> <td style="width: 1%; border-bottom: black 2.25pt double">$</td> <td style="width: 11%; border-bottom: black 2.25pt double; text-align: right">236,736</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%; border-bottom: black 2.25pt double">$</td> <td style="width: 11%; border-bottom: black 2.25pt double; text-align: right">415,367</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 2.25pt double">$</td> <td style="width: 10%; border-bottom: black 2.25pt double; text-align: right">628,583</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 2.25pt double">$</td> <td style="width: 10%; border-bottom: black 2.25pt double; text-align: right">745</td> <td style="width: 1%"> </td></tr> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> </table>   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">Expenses paid on behalf</td> <td> </td> <td> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">Accounts Payable, Non-trade</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 44%">Agape ATP (Asia) Limited</td> <td style="width: 2%"> </td> <td style="width: 1%; border-bottom: black 2.25pt double">$</td> <td style="width: 11%; border-bottom: black 2.25pt double; text-align: right">    -</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%; border-bottom: black 2.25pt double">$</td> <td style="width: 11%; border-bottom: black 2.25pt double; text-align: right">    -</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 2.25pt double">$</td> <td style="width: 10%; border-bottom: black 2.25pt double; text-align: right">2,204</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 2.25pt double">$</td> <td style="width: 10%; border-bottom: black 2.25pt double; text-align: right">   -</td> <td style="width: 1%"> </td></tr> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> </table>   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">Sundry Purchases</td> <td> </td> <td> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">Accounts Payable, Non-trade</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 44%">Agape Superior Living Pty Ltd</td> <td style="width: 2%"> </td> <td style="width: 1%; border-bottom: black 2.25pt double">$</td> <td style="width: 11%; border-bottom: black 2.25pt double; text-align: right">    -</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%; border-bottom: black 2.25pt double">$</td> <td style="width: 11%; border-bottom: black 2.25pt double; text-align: right">    -</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 2.25pt double">$</td> <td style="width: 10%; border-bottom: black 2.25pt double; text-align: right">35,024</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 2.25pt double">$</td> <td style="width: 10%; border-bottom: black 2.25pt double; text-align: right">   -</td> <td style="width: 1%"> </td></tr> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> </table>   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="background-color: white"> <td style="vertical-align: bottom; width: 30%">Related parties</td> <td style="vertical-align: top; width: 1%"> </td> <td style="vertical-align: top; width: 69%">Relationships</td></tr> <tr style="vertical-align: top; background-color: white"> <td>Agape S.E.A. Sdn Bhd</td> <td> </td> <td style="text-align: justify">Mr How Kok Choong, the CEO and director of the Company is also the sole shareholder and director of Agape S.E.A. Sdn Bhd</td></tr> <tr style="vertical-align: top; background-color: white"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top; background-color: white"> <td>Agape Superior Living Pty Ltd</td> <td> </td> <td style="text-align: justify">Mr How Kok Choong, the CEO and director of the Company is a 51% shareholder and a director of Agape Superior Living Pty Ltd</td></tr> <tr style="vertical-align: top; background-color: white"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top; background-color: white"> <td>Agape ATP (Asia) Limited</td> <td> </td> <td style="text-align: justify">Mr How Kok Choong, the CEO and director of the Company is also the sole shareholder and director of Agape ATP (Asia) Limited.</td></tr> </table>

14. SUBSEQUENT EVENTS   In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred after September 30, 2019 up through the date the Company issued the audited consolidated financial statements. During this period, there was no subsequent event that required recognition or disclosure.

Basis of presentation   These accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”).

Basis of consolidation   The condensed consolidated financial statements include the accounts of the Company and its subsidiaries in which the Company is the primary beneficiary. All inter-company accounts and transactions have been eliminated upon consolidation.

Use of estimates   In preparing these consolidated financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheets, and revenues and expenses during the periods reported. Actual results may differ from these estimates.

Revenue recognition   In accordance with ASC Topic 605, “Revenue Recognition”, the Company recognizes revenue from sales of goods when the following four revenue criteria are met: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) selling price is fixed or determinable; and (4) collectability is reasonably assured.   Revenue from supplies of healthy food products is recognized when title and risk of loss are transferred and there are no continuing obligations to the customer. Title and the risks and rewards of ownership transfer to and accepted by the customer when the products are collected by the customer at the Company’s office. Revenue is recorded net of sales discounts, returns, allowances, and other adjustments that are based upon management’s best estimates and historical experience and are provided for in the same period as the related revenues are recorded. Based on limited operating history, management estimates that there was no sale return for the period reported.

Cost of revenue   Cost of revenue includes the purchase cost of manufactured goods for sale to customers It excludes purchasing and receiving costs, inspection costs, warehousing costs, internal transfer costs and other costs of distribution network in cost of revenues.

Cash and cash equivalents   Cash and cash equivalents are carried at cost and represent cash on hand, time deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of six months or less as of the purchase date of such investments.

Income taxes   The provision of income taxes is determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the periods in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.   ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.   The Company conducts much of its businesses activities in Hong Kong and is subject to tax in this jurisdiction. As a result of its business activities, the Company will file separate tax returns that are subject to examination by the foreign tax authorities.

Net loss per share   The Company calculates net loss per share in accordance with ASC Topic 260 “Earnings per share”. Basic loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive.

Related parties   Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence.

Fair value of financial instruments:   The carrying value of the Company’s financial instruments: cash and cash equivalents, subscription receivables, prepayment and deposits, accounts payable, and other payables and accrued liabilities approximate at their fair values because of the short-term nature of these financial instruments.   The Company also follows the guidance of the ASC Topic 820-10, “Fair Value Measurements and Disclosures” (“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px; text-align: justify"> </td> <td style="text-align: justify">Level 1: Observable inputs such as quoted prices in active markets;</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">Level 2: Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">Level 3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.</td></tr> </table>   Fair value estimates are made at a specific point in time based on relevant market information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect the estimates.

For the three months ended September 30, 2019 and 2018, the local (United States) and foreign components of loss before income taxes were comprised of the following:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">Three Months Ended September 30,</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2018</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Tax jurisdictions from:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 63%">- Local</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">(86,056</td> <td style="width: 1%">)</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">(21,497</td> <td style="width: 1%">)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>- Foreign, representing</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt">Labuan</td> <td> </td> <td> </td> <td style="text-align: right">(22,072</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">(81,004</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt">Hong Kong</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">10,064</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(29,661</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Loss before income tax</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">(98,064</td> <td>)</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">(132,162</td> <td>)</td></tr> </table>

The provision for income taxes consisted of the following:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">Three Months Ended September 30,</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2018</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Current:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt">- Local</td> <td> </td> <td>$</td> <td style="text-align: right">     -</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">   -</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 61%; padding-left: 10pt">- Foreign</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right">-</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right">3,704</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Deferred:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt">- Local</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt">- Foreign</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Income tax expense</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">3,704</td> <td> </td></tr> </table>

The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of September 30, 2019 and June 30, 2019:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">As of September 30, 2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">As of June 30, 2019</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Deferred tax assets:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Net operating loss carry forwards</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 61%; padding-left: 10pt">-United States of America</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right">110,141</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right">92,069</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt">-Hong Kong</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Less: valuation allowance</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(110,141</td> <td>)</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(92,069</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Deferred tax asset</td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td> </td></tr> </table>

Translation of foreign currencies into US$1 have been made at the following exchange rates for the respective periods:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">As of and for the three months ended September 30,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2018</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 63%">Period-end MYR : US$1 exchange rate</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right">4.19</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right">4.14</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Period-average MYR : US$1 exchange rate</td> <td> </td> <td> </td> <td style="text-align: right">4.18</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">4.09</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Period-end HKD : US$1 exchange rate</td> <td> </td> <td> </td> <td style="text-align: right">7.84</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">7.83</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Period-average HKD : US$1 exchange rate</td> <td> </td> <td> </td> <td style="text-align: right">7.84</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">7.85</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Period-end AUD : US$1 exchange rate</td> <td> </td> <td> </td> <td style="text-align: right">1.48</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Period-average AUD : US$1 exchange rate</td> <td> </td> <td> </td> <td style="text-align: right">1.47</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> </table>

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5. CASH AND CASH EQUIVALENTS   As at September 30, 2019, the Company recorded $2,753,080 of cash and cash equivalents (June 30,2019: $2,857,587), which consists $265,691 of cash on hand (June 30,2019: $353,214) and $2,487,389 (June 30, 2019: $2,504,373) of time deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of six months or less as of the purchase date of such investments. The effective interest rate for the time deposits ranges between 2.95% to 3.25% per annum (September 30,2019: 2.95% to 3.25%).

7. PREPAYMENTS AND DEPOSITS   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center">As of</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center">As of</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">September 30, 2019</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">June 30, 2019</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 63%">Prepaid expenses</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">12,420</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">21,081</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Deposits to supplier</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">349,629</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">477,254</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Total prepaid expenses and deposits</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">362,049</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">498,335</td> <td> </td></tr> </table>

Investment in marketable securities   Marketable securities included in marketable securities (current) and other investments (non-current) are stated at the lower of cost or market in the aggregate. Other marketable securities included in marketable securities (current) are stated at the lower of cost or market in the aggregate. and investments other than marketable equity securities in other investments (non-current) are stated at cost less any significant decline in fair value assessed to be other than temporary.   Realized gains and losses on the sale of securities are based on the average cost of all the units of a particular security held at the time of sale.

Selling, general, administrative and operating expenses   Selling, general, administrative and operating expenses are primarily comprised of rental of office premises, licensing and professional fees.

Details of the Company’s subsidiaries:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td style="border-bottom: black 1.5pt solid; text-align: center">Subsidiary company name</td> <td> </td> <td style="border-bottom: black 1.5pt solid; text-align: center">Place and date of incorporation</td> <td> </td> <td style="border-bottom: black 1.5pt solid; text-align: center">Particulars of issued capital</td> <td> </td> <td style="border-bottom: black 1.5pt solid; text-align: center">Principal activities</td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Proportional of ownership interest and voting power held</td> <td> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 3%">1.</td> <td style="vertical-align: top; width: 2%"> </td> <td style="vertical-align: top; width: 21%">Agape ATP Corporation</td> <td style="vertical-align: top; width: 2%"> </td> <td style="vertical-align: top; width: 17%">Labuan, March 6, 2017</td> <td style="vertical-align: top; width: 2%"> </td> <td style="vertical-align: top; width: 17%">100 shares of ordinary share of US$1 each</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 16%; text-align: justify">Investment holding</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 16%; text-align: right">100</td> <td style="vertical-align: bottom; width: 1%">%</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top">2.</td> <td style="vertical-align: top"> </td> <td style="vertical-align: top">Agape ATP International Holding Limited</td> <td style="vertical-align: top"> </td> <td style="vertical-align: top">Hong Kong, June 1, 2017</td> <td style="vertical-align: top"> </td> <td style="vertical-align: top">1,000,000 shares of ordinary share of HK$1 each</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom">Health and wellness products and health solution advisory services</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">100</td> <td style="vertical-align: bottom">%</td></tr> </table>

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Foreign currencies translation   Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the Condensed Consolidated Statements of Operations and Comprehensive Income.   The reporting currency of the Company is United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. The Company’s subsidiary in Labuan maintains its books and record in United States Dollars (“US$”) albeit its functional currency being the primary currency of the economic environment in which the entity operates is the Malaysian Ringgit (“MYR”). The Company’s subsidiary in Hong Kong maintains its books and record in Hong Kong Dollars (“HK$”), similar to itss functional currency.   In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US$ are translated into US$, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements of foreign subsidiary are recorded as a separate component of accumulated other comprehensive income within the statements of stockholders’ equity.   Translation of foreign currencies into US$1 have been made at the following exchange rates for the respective periods:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">As of and for the three months ended September 30,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2018</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 63%">Period-end MYR : US$1 exchange rate</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right">4.19</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right">4.14</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Period-average MYR : US$1 exchange rate</td> <td> </td> <td> </td> <td style="text-align: right">4.18</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">4.09</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Period-end HKD : US$1 exchange rate</td> <td> </td> <td> </td> <td style="text-align: right">7.84</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">7.83</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Period-average HKD : US$1 exchange rate</td> <td> </td> <td> </td> <td style="text-align: right">7.84</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">7.85</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Period-end AUD : US$1 exchange rate</td> <td> </td> <td> </td> <td style="text-align: right">1.48</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Period-average AUD : US$1 exchange rate</td> <td> </td> <td> </td> <td style="text-align: right">1.47</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> </table>

134166

Accounts receivable   Accounts receivable are recorded at the invoiced amount less an allowance for any uncollectible accounts and do not bear interest, which are due on demand. Management reviews the adequacy of the allowance for doubtful accounts on an ongoing basis, using historical collection trends and aging of receivables. Management also periodically evaluates individual customer’s financial condition, credit history, and the current economic conditions to make adjustments in the allowance when it is considered necessary. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.

3. INVESTMENT IN MARKETABLE SECURITIES   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px; text-align: center">(i)</td> <td style="text-align: justify">On May 17, 2018, the Company purchased common stocks in Greenpro Capital Corp. for $500,000 at purchase price of $6 per share.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td style="text-align: center">(ii)</td> <td style="text-align: justify">On October 16, 2018, the Company purchased common stocks in Greenpro Capital Corp. for $1,000 at purchase price of $0.03 per share.</td></tr> </table>   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">As of September 30, 2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">As of June 30, 2019</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 63%">Cost of investment</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">501,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">501,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Less: Impairment in cost of investment</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(366,834</td> <td>)</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(366,834</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Investment in marketable securities</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">134,166</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">134,166</td> <td> </td></tr> </table> false false false

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376275600

1. ORGANIZATION AND BUSINESS BACKGROUND   Agape ATP Corporation, a Nevada corporation (“the Company”) was incorporated under the laws of the State of Nevada on June 1, 2016.   Agape ATP Corporation operates through its wholly owned subsidiary, Agape ATP Corporation, a Company organized in Labuan, Malaysia.   Agape ATP Corporation, incorporated in Labuan, Malaysia, is an investment holding company with 100% equity interest in Agape ATP International Holding Limited, a company incorporated in Hong Kong.   The Company and its subsidiaries are involved in the health and wellness industry. The principal activity of the Company and its subsidiaries is to supply high-quality health and wellness products, including supplement to assist in cell metabolism, detoxification, blood circulation, anti-aging and products designed to improve the overall health system in our body.   Details of the Company’s subsidiaries:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td style="border-bottom: black 1.5pt solid; text-align: center">Subsidiary company name</td> <td> </td> <td style="border-bottom: black 1.5pt solid; text-align: center">Place and date of incorporation</td> <td> </td> <td style="border-bottom: black 1.5pt solid; text-align: center">Particulars of issued capital</td> <td> </td> <td style="border-bottom: black 1.5pt solid; text-align: center">Principal activities</td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Proportional of ownership interest and voting power held</td> <td> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 3%">1.</td> <td style="vertical-align: top; width: 2%"> </td> <td style="vertical-align: top; width: 21%">Agape ATP Corporation</td> <td style="vertical-align: top; width: 2%"> </td> <td style="vertical-align: top; width: 17%">Labuan, March 6, 2017</td> <td style="vertical-align: top; width: 2%"> </td> <td style="vertical-align: top; width: 17%">100 shares of ordinary share of US$1 each</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 16%; text-align: justify">Investment holding</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 16%; text-align: right">100</td> <td style="vertical-align: bottom; width: 1%">%</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top">2.</td> <td style="vertical-align: top"> </td> <td style="vertical-align: top">Agape ATP International Holding Limited</td> <td style="vertical-align: top"> </td> <td style="vertical-align: top">Hong Kong, June 1, 2017</td> <td style="vertical-align: top"> </td> <td style="vertical-align: top">1,000,000 shares of ordinary share of HK$1 each</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom">Health and wellness products and health solution advisory services</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">100</td> <td style="vertical-align: bottom">%</td></tr> </table>   Business Overview   Agape ATP Corporation is a company that develops and provides health solution advisory services to our clients. We primarily focus our efforts on attracting customers in Malaysia. Our advisory services center on the “ATP Zeta Health Program”, which is a health program designed to effectively prevent diseases caused by polluted environments, unhealthy dietary intake and unhealthy lifestyles, and promotion of health. The program aims to promote improved health and longevity in our clients through a combination of modern medicine, proper nutrition and advice from skilled nutritionists and/or dieticians.   At its core, the ATP Zeta Super Health Program is focused upon biological energy, Adenosine Triphosphate (ATP), at the cellular level. The stimulation of ATP production at the cellular level can increase the metabolism and service to promote and maintain normal and healthy functioning of the body’s systems. As a strong advocator of “beauty from within”, our program shall emphasize nutrient absorption through the membrane ion channel to provide complete and balanced nutrients to improve cell health. Thus, ATP Zeta Super Health Program provides ionized and high zeta potential (high bioavailability) nutrients to enhance the absorption at the cellular level.   The ATP Zeta Super Health Program consists of ten products. None of these products are owned or produced by Agape ATP Corporation. In the event that any of these products are no longer produced, or are otherwise unavailable, we may have to devote significant effort to identifying and obtaining comparable replacement products. The ten products that comprise the ATP Zeta Super Health Program are ATP1s Survivor Select, ATP2 Energized Mineral Concentrate, ATP3 Ionized Cal-Mag, ATP4 Omega Blend, ATP5 BetaMaxx, AGN-Vege Fruit Fiber, AGP1-Iron, YFA-Young Formula, Mitogize and ORYC-Organic Youth Care Cleansing Bar.   At present, our products are mainly sold in Malaysia, and due to the contents and combination of the main ingredients in the products they are categorized as health food rather than medicines or drugs. As such, all products require authorization from the Food and Quality Division of Ministry of Health according to the Food Act of 1983 and Food Regulation 1985 in order to be sold in the country. All of the products in the ATP Zeta Super Health Program have obtained the appropriate authorizations.   As part of a continuous effort to increase market share of the health and wellness industry that is growing at an exponential rate, we will also evaluate adding additional products to the ATP Zeta Super Health Program; and considering the potential of the synergies between the health and beauty sectors, we will further involve ourselves in the topical approach of skin and hair regime.

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-135866

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES   The accompanying consolidated financial statements reflect the application of certain significant accounting policies as described in this note and elsewhere in the accompanying consolidated financial statements and notes.   Basis of presentation   These accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”).   Basis of consolidation   The condensed consolidated financial statements include the accounts of the Company and its subsidiaries in which the Company is the primary beneficiary. All inter-company accounts and transactions have been eliminated upon consolidation.   Use of estimates   In preparing these consolidated financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheets, and revenues and expenses during the periods reported. Actual results may differ from these estimates.   Investment in investee company   The Company evaluates investment in investee company as it holds an equity interest based on the amount of control it exercises over the operations of the investee, exposure to losses in excess of its investment, the ability to significantly influence the investee and whether the Company is the primary beneficiary of the investee.   Investment in marketable securities   Marketable securities included in marketable securities (current) and other investments (non-current) are stated at the lower of cost or market in the aggregate. Other marketable securities included in marketable securities (current) are stated at the lower of cost or market in the aggregate. and investments other than marketable equity securities in other investments (non-current) are stated at cost less any significant decline in fair value assessed to be other than temporary.   Realized gains and losses on the sale of securities are based on the average cost of all the units of a particular security held at the time of sale.   Investment in non-marketable securities   Investments in non-marketable equity securities (non-current) are stated at cost less any significant decline in fair value assessed to be other than temporary.   Realized gains and losses on the sale of securities are based on the average cost of all the units of a particular security held at the time of sale.   Cash and cash equivalents   Cash and cash equivalents are carried at cost and represent cash on hand, time deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of six months or less as of the purchase date of such investments.   Accounts receivable   Accounts receivable are recorded at the invoiced amount less an allowance for any uncollectible accounts and do not bear interest, which are due on demand. Management reviews the adequacy of the allowance for doubtful accounts on an ongoing basis, using historical collection trends and aging of receivables. Management also periodically evaluates individual customer’s financial condition, credit history, and the current economic conditions to make adjustments in the allowance when it is considered necessary. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.   Revenue recognition   In accordance with ASC Topic 605, “Revenue Recognition”, the Company recognizes revenue from sales of goods when the following four revenue criteria are met: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) selling price is fixed or determinable; and (4) collectability is reasonably assured.   Revenue from supplies of healthy food products is recognized when title and risk of loss are transferred and there are no continuing obligations to the customer. Title and the risks and rewards of ownership transfer to and accepted by the customer when the products are collected by the customer at the Company’s office. Revenue is recorded net of sales discounts, returns, allowances, and other adjustments that are based upon management’s best estimates and historical experience and are provided for in the same period as the related revenues are recorded. Based on limited operating history, management estimates that there was no sale return for the period reported.   Cost of revenue   Cost of revenue includes the purchase cost of manufactured goods for sale to customers It excludes purchasing and receiving costs, inspection costs, warehousing costs, internal transfer costs and other costs of distribution network in cost of revenues.   Selling, general, administrative and operating expenses   Selling, general, administrative and operating expenses are primarily comprised of rental of office premises, licensing and professional fees.   Income taxes   The provision of income taxes is determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the periods in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.   ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.   The Company conducts much of its businesses activities in Hong Kong and is subject to tax in this jurisdiction. As a result of its business activities, the Company will file separate tax returns that are subject to examination by the foreign tax authorities.   Net loss per share   The Company calculates net loss per share in accordance with ASC Topic 260 “Earnings per share”. Basic loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive.   Foreign currencies translation   Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the Condensed Consolidated Statements of Operations and Comprehensive Income.   The reporting currency of the Company is United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. The Company’s subsidiary in Labuan maintains its books and record in United States Dollars (“US$”) albeit its functional currency being the primary currency of the economic environment in which the entity operates is the Malaysian Ringgit (“MYR”). The Company’s subsidiary in Hong Kong maintains its books and record in Hong Kong Dollars (“HK$”), similar to itss functional currency.   In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US$ are translated into US$, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements of foreign subsidiary are recorded as a separate component of accumulated other comprehensive income within the statements of stockholders’ equity.   Translation of foreign currencies into US$1 have been made at the following exchange rates for the respective periods:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">As of and for the three months ended September 30,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2018</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 63%">Period-end MYR : US$1 exchange rate</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right">4.19</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right">4.14</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Period-average MYR : US$1 exchange rate</td> <td> </td> <td> </td> <td style="text-align: right">4.18</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">4.09</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Period-end HKD : US$1 exchange rate</td> <td> </td> <td> </td> <td style="text-align: right">7.84</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">7.83</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Period-average HKD : US$1 exchange rate</td> <td> </td> <td> </td> <td style="text-align: right">7.84</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">7.85</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Period-end AUD : US$1 exchange rate</td> <td> </td> <td> </td> <td style="text-align: right">1.48</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Period-average AUD : US$1 exchange rate</td> <td> </td> <td> </td> <td style="text-align: right">1.47</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> </table>   Related parties   Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence.   Fair value of financial instruments:   The carrying value of the Company’s financial instruments: cash and cash equivalents, subscription receivables, prepayment and deposits, accounts payable, and other payables and accrued liabilities approximate at their fair values because of the short-term nature of these financial instruments.   The Company also follows the guidance of the ASC Topic 820-10, “Fair Value Measurements and Disclosures” (“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px; text-align: justify"> </td> <td style="text-align: justify">Level 1: Observable inputs such as quoted prices in active markets;</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">Level 2: Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">Level 3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.</td></tr> </table>   Fair value estimates are made at a specific point in time based on relevant market information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect the estimates.   Recent accounting pronouncements   The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and do not believe the future adoption of such any pronouncements may be expected to cause a material impact on its financial condition or the results of its operations, as follow:   In May 2014, the FASB issued Accounting Standards Update No. 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”). ASU 2014-09 supersedes the revenue recognition requirements in “Revenue Recognition (Topic 605)”, and requires entities to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. ASU 2014-09 is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early adoption is not permitted. In August 2015, the FASB issued an Accounting Standards Update to defer by one year the effective dates of its new revenue recognition standard until annual reporting periods beginning after December 15, 2017 (2018 for calendar-year public entities) and interim periods therein. Management is currently assessing the impact of the adoption of ASU 2014-09 and has not determined the effect of the standard on our ongoing financial reporting.   In February 2016, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) No. 2016-02, Leases (Topic 842). Under the new guidance, lessees will be required recognize the following for all leases (with the exception of short-term leases) at the commencement date: 1) A lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis; and 2) A right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. The new lease guidance simplified the accounting for sale and leaseback transactions primarily because lessees must recognize lease assets and lease liabilities. Lessees will no longer be provided with a source of off-balance sheet financing. The amendments in this ASU are effective for fiscal years beginning after December 15, 2019, including interim periods within those years. The Company is evaluating this ASU and has not determined the effect of this standard on its ongoing financial reporting.   In January 2017, the FASB issued ASU No. 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business”, which clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. This amendment was effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. The adoption of ASU No. 2017-01 did not have a material impact on the Company’s financial position, results of operations and liquidity.   In September 2017, the FASB has issued ASU No. 2017-13, Revenue Recognition (Topic 605), Revenue from Contracts with Customers (Topic 606), Leases (Topic 840), and Leases (Topic 842): Amendments to SEC Paragraphs Pursuant to the Staff Announcement at the July 20, 2017 EITF Meeting and Rescission of Prior SEC Staff Announcements and Observer Comments.” The amendments in ASU No. 2017-13 amends the early adoption date option for certain companies related to the adoption of ASU No. 2014-09 and ASU No. 2016-02. Both of the below entities may still adopt using the public company adoption guidance in the related ASUs, as amended. The effective date is the same as the effective date and transition requirements for the amendments for ASU 2014-09 and ASU 2016-02.   In February 2018, the FASB has issued ASU No. 2018-02, Income Statement-Reporting Comprehensive Income (Topic 220), which allows a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Cuts and Jobs Act. Consequently, the amendments eliminate the stranded tax effects resulting from the Tax Cuts and Jobs Act and will improve the usefulness of information in financial statement. The amendments in this ASU are effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. The Company has analyzed the consequences of such adoption and has not determined the effect of this standard on its ongoing financial reporting.   In August 2018, the FASB has issued ASU No. 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework-Changes to the Disclosure Requirements of Fair Value Measurement. This amendment modifies the disclosure requirements on fair value measurements in Topic 820, Fair Value Measurement, based on the concepts in the Concepts Statement, including the consideration of costs and benefits, with the primary purpose to improve the effectiveness of disclosures in the notes to financial statements by facilitating clear communication of the information required by US GAAP. The amendments in this update are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019.

Recent accounting pronouncements   The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and do not believe the future adoption of such any pronouncements may be expected to cause a material impact on its financial condition or the results of its operations, as follow:   In May 2014, the FASB issued Accounting Standards Update No. 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”). ASU 2014-09 supersedes the revenue recognition requirements in “Revenue Recognition (Topic 605)”, and requires entities to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. ASU 2014-09 is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early adoption is not permitted. In August 2015, the FASB issued an Accounting Standards Update to defer by one year the effective dates of its new revenue recognition standard until annual reporting periods beginning after December 15, 2017 (2018 for calendar-year public entities) and interim periods therein. Management is currently assessing the impact of the adoption of ASU 2014-09 and has not determined the effect of the standard on our ongoing financial reporting.   In February 2016, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) No. 2016-02, Leases (Topic 842). Under the new guidance, lessees will be required recognize the following for all leases (with the exception of short-term leases) at the commencement date: 1) A lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis; and 2) A right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. The new lease guidance simplified the accounting for sale and leaseback transactions primarily because lessees must recognize lease assets and lease liabilities. Lessees will no longer be provided with a source of off-balance sheet financing. The amendments in this ASU are effective for fiscal years beginning after December 15, 2019, including interim periods within those years. The Company is evaluating this ASU and has not determined the effect of this standard on its ongoing financial reporting.   In January 2017, the FASB issued ASU No. 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business”, which clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. This amendment was effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. The adoption of ASU No. 2017-01 did not have a material impact on the Company’s financial position, results of operations and liquidity.   In September 2017, the FASB has issued ASU No. 2017-13, Revenue Recognition (Topic 605), Revenue from Contracts with Customers (Topic 606), Leases (Topic 840), and Leases (Topic 842): Amendments to SEC Paragraphs Pursuant to the Staff Announcement at the July 20, 2017 EITF Meeting and Rescission of Prior SEC Staff Announcements and Observer Comments.” The amendments in ASU No. 2017-13 amends the early adoption date option for certain companies related to the adoption of ASU No. 2014-09 and ASU No. 2016-02. Both of the below entities may still adopt using the public company adoption guidance in the related ASUs, as amended. The effective date is the same as the effective date and transition requirements for the amendments for ASU 2014-09 and ASU 2016-02.   In February 2018, the FASB has issued ASU No. 2018-02, Income Statement-Reporting Comprehensive Income (Topic 220), which allows a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Cuts and Jobs Act. Consequently, the amendments eliminate the stranded tax effects resulting from the Tax Cuts and Jobs Act and will improve the usefulness of information in financial statement. The amendments in this ASU are effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. The Company has analyzed the consequences of such adoption and has not determined the effect of this standard on its ongoing financial reporting.   In August 2018, the FASB has issued ASU No. 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework-Changes to the Disclosure Requirements of Fair Value Measurement. This amendment modifies the disclosure requirements on fair value measurements in Topic 820, Fair Value Measurement, based on the concepts in the Concepts Statement, including the consideration of costs and benefits, with the primary purpose to improve the effectiveness of disclosures in the notes to financial statements by facilitating clear communication of the information required by US GAAP. The amendments in this update are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019.

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="14" style="text-align: center">Three Months Ended September 30,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2018</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2018</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">Revenue</td> <td> </td> <td> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">Accounts Receivable, Trade</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 44%">Agape S.E.A. Sdn Bhd</td> <td style="width: 2%"> </td> <td style="width: 1%; border-bottom: black 2.25pt double">$</td> <td style="width: 11%; border-bottom: black 2.25pt double; text-align: right">236,736</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%; border-bottom: black 2.25pt double">$</td> <td style="width: 11%; border-bottom: black 2.25pt double; text-align: right">415,367</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 2.25pt double">$</td> <td style="width: 10%; border-bottom: black 2.25pt double; text-align: right">628,583</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 2.25pt double">$</td> <td style="width: 10%; border-bottom: black 2.25pt double; text-align: right">745</td> <td style="width: 1%"> </td></tr> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> </table>   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">Expenses paid on behalf</td> <td> </td> <td> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">Accounts Payable, Non-trade</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 44%">Agape ATP (Asia) Limited</td> <td style="width: 2%"> </td> <td style="width: 1%; border-bottom: black 2.25pt double">$</td> <td style="width: 11%; border-bottom: black 2.25pt double; text-align: right">    -</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%; border-bottom: black 2.25pt double">$</td> <td style="width: 11%; border-bottom: black 2.25pt double; text-align: right">    -</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 2.25pt double">$</td> <td style="width: 10%; border-bottom: black 2.25pt double; text-align: right">2,204</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 2.25pt double">$</td> <td style="width: 10%; border-bottom: black 2.25pt double; text-align: right">   -</td> <td style="width: 1%"> </td></tr> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> </table>   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">Sundry Purchases</td> <td> </td> <td> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">Accounts Payable, Non-trade</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 44%">Agape Superior Living Pty Ltd</td> <td style="width: 2%"> </td> <td style="width: 1%; border-bottom: black 2.25pt double">$</td> <td style="width: 11%; border-bottom: black 2.25pt double; text-align: right">    -</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%; border-bottom: black 2.25pt double">$</td> <td style="width: 11%; border-bottom: black 2.25pt double; text-align: right">    -</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 2.25pt double">$</td> <td style="width: 10%; border-bottom: black 2.25pt double; text-align: right">35,024</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 2.25pt double">$</td> <td style="width: 10%; border-bottom: black 2.25pt double; text-align: right">   -</td> <td style="width: 1%"> </td></tr> </table>

11. INCOME TAXES   For the three months ended September 30, 2019 and 2018, the local (United States) and foreign components of loss before income taxes were comprised of the following:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">Three Months Ended September 30,</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2018</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Tax jurisdictions from:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 63%">- Local</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">(86,056</td> <td style="width: 1%">)</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">(21,497</td> <td style="width: 1%">)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>- Foreign, representing</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt">Labuan</td> <td> </td> <td> </td> <td style="text-align: right">(22,072</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">(81,004</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt">Hong Kong</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">10,064</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(29,661</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Loss before income tax</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">(98,064</td> <td>)</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">(132,162</td> <td>)</td></tr> </table>   The provision for income taxes consisted of the following:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">Three Months Ended September 30,</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2018</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Current:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt">- Local</td> <td> </td> <td>$</td> <td style="text-align: right">     -</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">   -</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 61%; padding-left: 10pt">- Foreign</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right">-</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right">3,704</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Deferred:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt">- Local</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt">- Foreign</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Income tax expense</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">3,704</td> <td> </td></tr> </table>   The effective tax rate in the periods presented is the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rates. The Company and its subsidiary that operate in various countries: United States, Labuan and Hong Kong that are subject to taxes in the jurisdictions in which they operate, as follows:   United States of America   Agape ATP Corporation is registered in the State of Nevada and is subject to the tax laws of the United States of America. As of September 30, 2019, the operations in the United States of America incurred $524,482 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss carry forwards begin to expire in 2038, if unutilized. The tax valuation allowance for September 30, 2019 and 2018 are $110,141 and $76,559 respectively.   Labuan   Under the current laws of the Labuan, Agape ATP Corporation is governed under the Labuan Business Activity Act, 1990. The tax charge for such company is based on 3% of net audited profit.   Hong Kong   Agape ATP International Holding (HK) Limited is subject to Hong Kong Profits Tax, which is charged at the statutory income rate of 16.5% on its assessable income derived from Hong Kong. Business income derived outside the Special Administrative Region is not subject to Hong Kong Profits Tax.   The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of September 30, 2019 and June 30, 2019:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">As of September 30, 2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">As of June 30, 2019</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Deferred tax assets:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Net operating loss carry forwards</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 61%; padding-left: 10pt">-United States of America</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right">110,141</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right">92,069</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt">-Hong Kong</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Less: valuation allowance</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(110,141</td> <td>)</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(92,069</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Deferred tax asset</td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td> </td></tr> </table>

13. CONCENTRATIONS OF RISKS   (a) Major customers   For the three months ended September 30, 2019, the customers who accounted for 10% or more of the Company’s revenues and its account receivables balance at period-end are presented as follows:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">For the three months ended September 30, 2019</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">As of September 30, 2019</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Revenue</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Percentage of revenue</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Accounts receivable</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 49%">Customer A</td> <td style="width: 2%"> </td> <td style="width: 1%; border-bottom: black 1.5pt solid">$</td> <td style="width: 14%; border-bottom: black 1.5pt solid; text-align: right">236,736</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%; border-bottom: black 1.5pt solid"> </td> <td style="width: 13%; border-bottom: black 1.5pt solid; text-align: right">100</td> <td style="width: 1%">%</td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 1.5pt solid">$</td> <td style="width: 13%; border-bottom: black 1.5pt solid; text-align: right">628,583</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Total:</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">236,736</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">100</td> <td>%</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">628,583</td> <td> </td></tr> </table>   For the three months ended September 30, 2018, the customers who accounted for 10% or more of the Company’s revenues and its account receivables balance at period-end are presented as follows:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">For the three months ended September 30, 2018</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">As of September 30, 2018</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Revenue</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Percentage of revenue</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Accounts receivable</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 49%">Customer A</td> <td style="width: 2%"> </td> <td style="width: 1%; border-bottom: black 1.5pt solid">$</td> <td style="width: 14%; border-bottom: black 1.5pt solid; text-align: right">415,367</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%; border-bottom: black 1.5pt solid"> </td> <td style="width: 13%; border-bottom: black 1.5pt solid; text-align: right">100</td> <td style="width: 1%">%</td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 1.5pt solid">$</td> <td style="width: 13%; border-bottom: black 1.5pt solid; text-align: right">13,264</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Total:</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">415,367</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">100</td> <td>%</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">13,264</td> <td> </td></tr> </table>   (b) Major vendors   For the three months ended September 30, 2019, the vendors who accounted for 10% or more of the Company’s purchases and its account payables balance at period-end are presented as follows:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">For the three months ended September 30, 2019</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">As of September 30, 2019</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Purchases</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Percentage of purchases</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Accounts payable</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 49%">Vendor A</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 14%; text-align: right">210,383</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right">100</td> <td style="width: 1%">%</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 13%; text-align: right">-</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Total:</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">210,383</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">100</td> <td>%</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td> </td></tr> </table>   For the three months ended September 30, 2018, the vendors who accounted for 10% or more of the Company’s purchases and its account payables balance at period-end are presented as follows:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">For the three months ended September 30, 2018</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">As of September 30, 2018</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Purchases</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Percentage of purchases</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Accounts payable</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 49%">Vendor A</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 14%; text-align: right">314,423</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right">83</td> <td style="width: 1%">%</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 13%; text-align: right">47,641</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Vendor B</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">64,000</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">17</td> <td>%</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Total:</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">378,423</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">100</td> <td>%</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">47,641</td> <td> </td></tr> </table>   (c) Credit risk   Financial instruments that are potentially subject to credit risk consist principally of accounts receivable. The Company believes the concentration of credit risk in its trade receivables is substantially mitigated by its ongoing credit evaluation process and relatively short collection terms. The Company does not generally require collateral from customers. The Company evaluates the need for an allowance for doubtful accounts based upon factors surrounding the credit risk of specific customers, historical trends and other information.   (d) Exchange rate risk   The Company cannot guarantee that the current exchange rate will remain steady; therefore, there is a possibility that the Company could post the same amount of profit for two comparable periods and because of the fluctuating exchange rate actually post higher or lower profit depending on exchange rate of RM$ converted to US$ on that date. The exchange rate could fluctuate depending on changes in political and economic environments without notice.

(a) Major customers   For the three months ended September 30, 2019, the customers who accounted for 10% or more of the Company’s revenues and its account receivables balance at period-end are presented as follows:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">For the three months ended September 30, 2019</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">As of September 30, 2019</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Revenue</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Percentage of revenue</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Accounts receivable</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 49%">Customer A</td> <td style="width: 2%"> </td> <td style="width: 1%; border-bottom: black 1.5pt solid">$</td> <td style="width: 14%; border-bottom: black 1.5pt solid; text-align: right">236,736</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%; border-bottom: black 1.5pt solid"> </td> <td style="width: 13%; border-bottom: black 1.5pt solid; text-align: right">100</td> <td style="width: 1%">%</td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 1.5pt solid">$</td> <td style="width: 13%; border-bottom: black 1.5pt solid; text-align: right">628,583</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Total:</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">236,736</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">100</td> <td>%</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">628,583</td> <td> </td></tr> </table>   For the three months ended September 30, 2018, the customers who accounted for 10% or more of the Company’s revenues and its account receivables balance at period-end are presented as follows:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">For the three months ended September 30, 2018</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">As of September 30, 2018</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Revenue</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Percentage of revenue</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Accounts receivable</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 49%">Customer A</td> <td style="width: 2%"> </td> <td style="width: 1%; border-bottom: black 1.5pt solid">$</td> <td style="width: 14%; border-bottom: black 1.5pt solid; text-align: right">415,367</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%; border-bottom: black 1.5pt solid"> </td> <td style="width: 13%; border-bottom: black 1.5pt solid; text-align: right">100</td> <td style="width: 1%">%</td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 1.5pt solid">$</td> <td style="width: 13%; border-bottom: black 1.5pt solid; text-align: right">13,264</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Total:</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">415,367</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">100</td> <td>%</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">13,264</td> <td> </td></tr> </table>   (b) Major vendors   For the three months ended September 30, 2019, the vendors who accounted for 10% or more of the Company’s purchases and its account payables balance at period-end are presented as follows:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">For the three months ended September 30, 2019</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">As of September 30, 2019</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Purchases</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Percentage of purchases</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Accounts payable</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 49%">Vendor A</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 14%; text-align: right">210,383</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right">100</td> <td style="width: 1%">%</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 13%; text-align: right">-</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Total:</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">210,383</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">100</td> <td>%</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td> </td></tr> </table>   For the three months ended September 30, 2018, the vendors who accounted for 10% or more of the Company’s purchases and its account payables balance at period-end are presented as follows:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">For the three months ended September 30, 2018</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">As of September 30, 2018</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Purchases</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Percentage of purchases</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Accounts payable</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 49%">Vendor A</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 14%; text-align: right">314,423</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right">83</td> <td style="width: 1%">%</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 13%; text-align: right">47,641</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Vendor B</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">64,000</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">17</td> <td>%</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Total:</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">378,423</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">100</td> <td>%</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">47,641</td> <td> </td></tr> </table>

-3308

Investment in non-marketable securities   Investments in non-marketable equity securities (non-current) are stated at cost less any significant decline in fair value assessed to be other than temporary.   Realized gains and losses on the sale of securities are based on the average cost of all the units of a particular security held at the time of sale. 4. INVESTMENT IN NON-MARKETABLE SECURITIES   The Company invested in Unreserved Sdn Bhd with the investment amount of $863,592 (MYR3,500,000), approximated 20% of equity interest of Unreserved Sdn Bhd and is accounted for under the equity method of accounting. On March 10, 2019 Unreserved Sdn Bhd issued additional common stock for working capital. As the Company did not subscribe for the additional common stock, the Company’s equity interest in investee company was diluted from 20.0% to 17.86%. Effective March 10, 2019, the Company discontinued equity accounting on the investee company. The Company also ceased control over the operations of the investee company on the same date. Accordingly, investment in investee company was reclassified to investment in non-marketable securities.   Unreserved Sdn Bhd is incorporated in Malaysia with 2,500,000 ordinary shares authorized, issued and outstanding. Mr Lim Hun Soon @ David Lim and Ms Aniza Helina Akmi Karim are the directors of Unreserved Sdn Bhd. Mr How Kok Choong was a director of the company from April 30,2018 to March 27, 2019.   On April 3, 2019, the Company purchased 5% of 300,000,000 or 15,000,000 common stocks in Phoenix Plus Corp. for $1,500 at purchase price of $0.0001 per share.   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">Unreserved Sdn Bhd</td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">As of September 30, 2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">As of June 30, 2019</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 63%">Cost of investment</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">832,335</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">832,335</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Less: share of result of investee company</td> <td> </td> <td> </td> <td style="text-align: right">(124,225</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">(124,225</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Add: gain on deemed disposal of shares in investee company</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">16,509</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">16,509</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Investment in investee company</td> <td> </td> <td>$</td> <td style="text-align: right">724,619</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">724,619</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Reclassify to investment in non-marketable securities</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(724,619</td> <td>)</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(724,619</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Investment in investee company</td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Investment in non-marketable securities</td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">724,619</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">724,619</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Phoenix Plus Corporation</td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Cost of investment</td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">1,500</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">1,500</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Total investment in non-marketable securities</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">726,119</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">726,119</td> <td> </td></tr> </table> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">Unreserved Sdn Bhd</td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">As of September 30, 2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">As of June 30, 2019</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 63%">Cost of investment</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">832,335</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">832,335</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Less: share of result of investee company</td> <td> </td> <td> </td> <td style="text-align: right">(124,225</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">(124,225</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Add: gain on deemed disposal of shares in investee company</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">16,509</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">16,509</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Investment in investee company</td> <td> </td> <td>$</td> <td style="text-align: right">724,619</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">724,619</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Reclassify to investment in non-marketable securities</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(724,619</td> <td>)</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(724,619</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Investment in investee company</td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Investment in non-marketable securities</td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">724,619</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">724,619</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Phoenix Plus Corporation</td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Cost of investment</td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">1,500</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">1,500</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Total investment in non-marketable securities</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">726,119</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">726,119</td> <td> </td></tr> </table> Yes Yes false 726119 724619 726119 724619

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-8

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6. TRADE RECEIVABLES   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center">As of</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center">As of</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">September 30, 2019</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">June 30, 2019</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 63%">Trade receivables</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">628,583</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">511,610</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Total trade receivables</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">628,583</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">511,610</td> <td> </td></tr> </table>

Investment in investee company   The Company evaluates investment in investee company as it holds an equity interest based on the amount of control it exercises over the operations of the investee, exposure to losses in excess of its investment, the ability to significantly influence the investee and whether the Company is the primary beneficiary of the investee.

9. STOCKHOLDERS’ EQUITY   As of September 30, 2019, and June 30, 2019, there were 376,275,500 of common stocks issued and outstanding. There was no common stock issued and outstanding from the IPO as of September 30, 2019.   There were no stock options, warrants or other potentially dilutive securities outstanding as of September 30, 2019.

0.05

1.00

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Agape ATP Corporation Agape ATP International Holding Limited Labuan, March 6, 2017 Hong Kong, June 1, 2017 100 shares of ordinary share of US$1 each 1,000,000 shares of ordinary share of HK$1 each Investment holding Health and wellness products and health solution advisory services

Greater than 50%

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477254 349629 Mr How Kok Choong, the CEO and director of the Company is also the sole shareholder and director of Agape S.E.A. Sdn Bhd Mr How Kok Choong, the CEO and director of the Company is also the sole shareholder and director of Agape ATP (Asia) Limited. Mr How Kok Choong, the CEO and director of the Company is a 51% shareholder and a director of Agape Superior Living Pty Ltd

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2204 35024 <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="background-color: white"> <td style="vertical-align: bottom; width: 30%">Related parties</td> <td style="vertical-align: top; width: 1%"> </td> <td style="vertical-align: top; width: 69%">Relationships</td></tr> <tr style="vertical-align: top; background-color: white"> <td>Agape S.E.A. Sdn Bhd</td> <td> </td> <td style="text-align: justify">Mr How Kok Choong, the CEO and director of the Company is also the sole shareholder and director of Agape S.E.A. Sdn Bhd</td></tr> <tr style="vertical-align: top; background-color: white"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top; background-color: white"> <td>Agape Superior Living Pty Ltd</td> <td> </td> <td style="text-align: justify">Mr How Kok Choong, the CEO and director of the Company is a 51% shareholder and a director of Agape Superior Living Pty Ltd</td></tr> <tr style="vertical-align: top; background-color: white"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top; background-color: white"> <td>Agape ATP (Asia) Limited</td> <td> </td> <td style="text-align: justify">Mr How Kok Choong, the CEO and director of the Company is also the sole shareholder and director of Agape ATP (Asia) Limited.</td></tr> </table>

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Disclosure - Concentrations of Risks - Schedule of Concentrations of Risks (Details) link:presentationLink link:calculationLink link:definitionLink EX-101.CAL 6 aatp-20190930_cal.xml XBRL CALCULATION FILE EX-101.DEF 7 aatp-20190930_def.xml XBRL DEFINITION FILE EX-101.LAB 8 aatp-20190930_lab.xml XBRL LABEL FILE Geographical [Axis] United States of America [Member] Legal Entity [Axis] Greenpro Capital Corp. [Member] Equity Components [Axis] Common Stock [Member] Additional Paid-In Capital [Member] Accumulated Losses [Member] Hong Kong [Member] Accumulated Other Comprehensive Income/(Loss) [Member] Phoenix Plus Corporation [Member] Title of Individual [Axis] Directors of Unreserved Investments [Member] Receivable Type [Axis] Trade Receivable [Member] Additional Paid-in Capital [Member] Consolidated Entities [Axis] Agape ATP International Holding Limited [Member] Subsidiary Company [Member] Subsidiary Company One [Member] Variable Rate [Axis] Period-end MYR [Member] Period-average MYR [Member] Period-end HKD [Member] Period-average HKD [Member] Period-end AUD [Member] Period-average AUD [Member] Award Type [Axis] MYR Currency [Member] HKD Currency [Member] AUD Currency [Member] Director [Member] Statistical Measurement [Axis] Maximum [Member] Minimum [Member] Related Party [Axis] Agape S.E.A. Sdn Bhd [Member] Agape ATP (Asia) Limited [Member] Agape Superior Living Pty Ltd [Member] Sale of Stock [Axis] Initial Public Offering [Member] Stock Options [Member] Warrants [Member] Other [Member] Labuan [Member] Customer [Axis] Customer [Member] Vendor [Member] Concentration Risk Benchmark [Axis] Sales Revenue, Net [Member] Concentration Risk Type [Axis] Customer A [Member] Accounts Receivable [Member] Cost of Sales [Member] Vendor A [Member] Vendor B [Member] Extinguishment of Debt [Axis] Accounts Payable [Member] Document And Entity Information Entity Registrant Name Entity Central Index Key Document Type Document Period End Date Amendment Flag Current Fiscal Year End Date Entity Current Reporting Status Entity Interactive Data Current Entity Filer Category Entity Small Business Flag Entity Emerging Growth Company Entity Ex Transition Period Entity Shell Company Entity Common Stock, Shares Outstanding Document Fiscal Period Focus Document Fiscal Year Focus Statement of Financial Position [Abstract] ASSETS NON-CURRENT ASSETS Investment in marketable securities Investment in non-marketable securities Total Non-Current Assets CURRENT ASSETS Cash and cash equivalents Trade receivables Prepayments and deposits Amount due from a related party Total Current Assets TOTAL ASSETS STOCKHOLDERS' EQUITY AND LIABILITIES STOCKHOLDERS' EQUITY Preferred stock, $0.0001 par value; 200,000,000 shares authorized; None issued and outstanding Common Stock, par value $0.0001; 1,000,000,000 shares authorized, 376,275,500 and 376,275,500 issued and outstanding as of September 30, 2019 and June 30, 2019 Additional paid in capital Accumulated other comprehensive income/(losses) Accumulated losses TOTAL STOCKHOLDERS' EQUITY CURRENT LIABILITIES Trade payables Other payables and accrued liabilities Amount due to a director Total Current Liabilities TOTAL LIABILITIES TOTAL STOCKHOLDERS' EQUITY AND LIABILITIES Preferred stock, par value Preferred stock, shares authorized Preferred stock, shares issued Preferred stock, shares outstanding Common stock, par value Common stock, shares authorized Common stock, shares issued Common stock, shares outstanding Income Statement [Abstract] REVENUE COST OF REVENUE GROSS PROFIT OTHER INCOME SELLING, GENERAL AND ADMINISTRATIVE AND OPERATING EXPENSES LOSS BEFORE RESULTS OF INVESTEE COMPANY SHARE OF RESULTS OF INVESTEE COMPANY LOSS BEFORE INCOME TAX TAXATION NET LOSS Other comprehensive income/(loss): - Foreign currency translation adjustment TOTAL COMPREHENSIVE LOSS Net loss per share- Basic and diluted Weighted average number of common shares outstanding - Basic and diluted Statement [Table] Statement [Line Items] Balance Balance, shares Foreign currency translation adjustment Net loss Balance Balance, shares Statement of Cash Flows [Abstract] CASH FLOWS FROM OPERATING ACTIVITIES: Adjustments to reconcile net loss to net cash used in operating activities: Share of result of investee company Taxation Changes in operating assets and liabilities: Accounts receivables Prepayments and deposits Amount due from a related party Accounts payables Other payables and accrued liabilities Deposit received Amount due to director Net cash (used in) / provided by operating activities Effect of exchange rate changes on cash and cash equivalents Net change in cash and cash equivalents Cash and cash equivalents, beginning of period CASH AND CASH EQUIVALENTS, END OF PERIOD SUPPLEMENTAL CASH FLOWS INFORMATION Income taxes paid Interest paid Accounting Policies [Abstract] Organization and Business Background Summary of Significant Accounting Policies Investments, Debt and Equity Securities [Abstract] Investment in Marketable Securities Investment In Non-marketable Securities Investment In Non-Marketable Securities Cash and Cash Equivalents [Abstract] Cash and Cash Equivalents Receivables [Abstract] Trade Receivables Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] Prepayments and Deposits Related Party Transactions [Abstract] Related Party Transactions Equity [Abstract] Stockholders Equity Other Liabilities Disclosure [Abstract] Other Payables and Accrued Liabilities Income Tax Disclosure [Abstract] Income Taxes Amount Due to a Director Risks and Uncertainties [Abstract] Concentrations of Risks Subsequent Events [Abstract] Subsequent Events Basis of Presentation Basis of Consolidation Use of Estimates Investment in Investee Company Investment in Marketable Securities Investment in Non-marketable Securities Cash and Cash Equivalents Accounts Receivable Revenue Recognition Cost of Revenue Selling, General, Administrative and Operating Expenses Income Taxes Net Loss Per Share EX-101.PRE 9 aatp-20190930_pre.xml XBRL PRESENTATION FILE XML 10 R50.htm IDEA: XBRL DOCUMENT

Income Taxes - Schedule of Provision for Income Tax (Details) - USD ($)	3 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Current, Local
Current, Foreign		3,704
Deferred, Local
Deferred, Foreign
Income tax expense		$ 3,704

XML 11 R54.htm IDEA: XBRL DOCUMENT

Concentrations of Risks - Schedule of Concentrations of Risks (Details) - USD ($)	3 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Jun. 30, 2019
Revenue	$ 236,736	$ 415,367
Purchase	210,383	378,423
Accounts receivable	628,583	13,264	$ 511,610
Accounts payable		47,641	$ 35,145
Vendor A [Member] \| Accounts Payable [Member]
Accounts payable		47,641
Vendor B [Member] \| Accounts Payable [Member]
Accounts payable
Sales Revenue, Net [Member]
Concentrations of risk percentage	100.00%	100.00%
Sales Revenue, Net [Member] \| Customer A [Member]
Revenue	$ 236,736	$ 415,367
Concentrations of risk percentage	100.00%	100.00%
Accounts Receivable [Member] \| Customer A [Member]
Accounts receivable	$ 628,583	$ 13,264
Cost of Sales [Member]
Concentrations of risk percentage	100.00%	100.00%
Cost of Sales [Member] \| Vendor A [Member]
Purchase	$ 210,383	$ 314,423
Concentrations of risk percentage	100.00%	83.00%
Cost of Sales [Member] \| Vendor B [Member]
Purchase		$ 64,000
Concentrations of risk percentage		17.00%

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Trade Receivables
3 Months Ended

Sep. 30, 2019

Receivables [Abstract]

Trade Receivables

6. TRADE RECEIVABLES

As of As of

September 30, 2019 June 30, 2019

Trade receivables $ 628,583 $ 511,610

Total trade receivables $ 628,583 $ 511,610

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Other Payables and Accrued Liabilities
3 Months Ended

Sep. 30, 2019

Other Liabilities Disclosure [Abstract]

Other Payables and Accrued Liabilities

10. OTHER PAYABLES AND ACCRUED LIABILITIES

As of As of

September 30, 2019 June 30, 2019

Accrued audit fees 2,500 20,000

Accrued professional fees 6,417 -

Deposit received from customer 77,962 78,231

Others 36,413 12,360

Total payables and accrued liabilities $ 123,292 $ 110,591

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Investment in Non-Marketable Securities (Details Narrative)

Sep. 30, 2019

USD ($)

shares

Sep. 30, 2019

MYR (RM)

shares

Jun. 30, 2019

USD ($)

shares

Apr. 03, 2019

USD ($)

$ / shares

shares

Ordinary shares authorized 1,000,000,000 1,000,000,000 1,000,000,000

Ordinary shares issued 376,275,500 376,275,500 376,275,500

Ordinary shares outstanding 376,275,500 376,275,500 376,275,500

Phoenix Plus Corporation [Member]

Investment amount | $ $ 1,500 $ 1,500 $ 1,500

Equity interest percentage 5.00%

Shares purchased during period 300,000,000

Share purchased price per share | $ / shares $ 0.0001

Phoenix Plus Corporation [Member] | Common Stock [Member]

Shares purchased during period 15,000,000

Maximum [Member]

Equity interest percentage 20.00% 20.00%

Minimum [Member]

Equity interest percentage 17.86% 17.86%

Director [Member]

Investment amount | $ $ 863,592

Equity interest percentage 20.00% 20.00%

Ordinary shares authorized 2,500,000 2,500,000

Ordinary shares issued 2,500,000 2,500,000

Ordinary shares outstanding 2,500,000 2,500,000

Director [Member] | MYR Currency [Member]

Investment amount | RM RM 3,500,000

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Summary of Significant Accounting Policies - Schedule of Translation Exchange Rates (Details)

Sep. 30, 2019

Sep. 30, 2018

Period-end MYR [Member]

Foreign Currency Exchange Rate, Translation 4.19 4.14

Period-average MYR [Member]

Foreign Currency Exchange Rate, Translation 4.18 4.09

Period-end HKD [Member]

Foreign Currency Exchange Rate, Translation 7.84 7.83

Period-average HKD [Member]

Foreign Currency Exchange Rate, Translation 7.84 7.85

Period-end AUD [Member]

Foreign Currency Exchange Rate, Translation 1.48

Period-average AUD [Member]

Foreign Currency Exchange Rate, Translation 1.47

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Concentrations of Risks (Tables)
3 Months Ended

Sep. 30, 2019

Risks and Uncertainties [Abstract]

Schedule of Concentrations of Risks

(a) Major customers

For the three months ended September 30, 2019, the customers who accounted for 10% or more of the Company’s revenues and its account receivables balance at period-end are presented as follows:

For the three months ended
September 30, 2019 As of
September 30, 2019

Revenue Percentage of revenue Accounts
receivable

Customer A $ 236,736 100 % $ 628,583

Total: $ 236,736 100 % $ 628,583

For the three months ended September 30, 2018, the customers who accounted for 10% or more of the Company’s revenues and its account receivables balance at period-end are presented as follows:

For the three months ended
September 30, 2018 As of
September 30, 2018

Revenue Percentage of revenue Accounts
receivable

Customer A $ 415,367 100 % $ 13,264

Total: $ 415,367 100 % $ 13,264

(b) Major vendors

For the three months ended September 30, 2019, the vendors who accounted for 10% or more of the Company’s purchases and its account payables balance at period-end are presented as follows:

For the three months ended
September 30, 2019 As of
September 30, 2019

Purchases Percentage of purchases Accounts payable

Vendor A $ 210,383 100 % $ -

Total: $ 210,383 100 % $ -

For the three months ended September 30, 2018, the vendors who accounted for 10% or more of the Company’s purchases and its account payables balance at period-end are presented as follows:

For the three months ended
September 30, 2018 As of
September 30, 2018

Purchases Percentage of purchases Accounts payable

Vendor A $ 314,423 83 % $ 47,641

Vendor B 64,000 17 % -

Total: $ 378,423 100 % $ 47,641

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Subsequent Events
3 Months Ended

Sep. 30, 2019

Subsequent Events [Abstract]

Subsequent Events

14. SUBSEQUENT EVENTS

In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred after September 30, 2019 up through the date the Company issued the audited consolidated financial statements. During this period, there was no subsequent event that required recognition or disclosure.

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Investment in Marketable Securities (Tables)
3 Months Ended

Sep. 30, 2019

Investments, Debt and Equity Securities [Abstract]

Schedule of Investment in Marketable Securities

As of
September 30, 2019 As of
June 30, 2019

Cost of investment $ 501,000 $ 501,000

Less: Impairment in cost of investment (366,834 ) (366,834 )

Investment in marketable securities $ 134,166 $ 134,166

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Related Party Transactions (Tables)
3 Months Ended

Sep. 30, 2019

Related Party Transactions [Abstract]

Schedule of Related Party Transactions

Three Months Ended September 30,

2019 2018 2019 2018

Revenue Accounts Receivable, Trade

Agape S.E.A. Sdn Bhd $ 236,736 $ 415,367 $ 628,583 $ 745

Expenses paid on behalf Accounts Payable, Non-trade

Agape ATP (Asia) Limited $ - $ - $ 2,204 $ -

Sundry Purchases Accounts Payable, Non-trade

Agape Superior Living Pty Ltd $ - $ - $ 35,024 $ -

Schedule of Related Parties Relationships

Related parties Relationships

Agape S.E.A. Sdn Bhd Mr How Kok Choong, the CEO and director of the Company is also the sole shareholder and director of Agape S.E.A. Sdn Bhd

Agape Superior Living Pty Ltd Mr How Kok Choong, the CEO and director of the Company is a 51% shareholder and a director of Agape Superior Living Pty Ltd

Agape ATP (Asia) Limited Mr How Kok Choong, the CEO and director of the Company is also the sole shareholder and director of Agape ATP (Asia) Limited.

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Income Taxes - Schedule of Components of Income/(Loss) Before Income Tax (Details) - USD ($)
3 Months Ended

Sep. 30, 2019

Sep. 30, 2018

Local $ (86,056) $ (21,497)

Loss before income tax (98,064) (132,162)

Labuan [Member]

Foreign (22,072) (81,004)

Hong Kong [Member]

Foreign $ 10,064 $ (29,661)

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Organization and Business Background
3 Months Ended

Sep. 30, 2019

Accounting Policies [Abstract]

Organization and Business Background

1. ORGANIZATION AND BUSINESS BACKGROUND

Agape ATP Corporation, a Nevada corporation (“the Company”) was incorporated under the laws of the State of Nevada on June 1, 2016.

Agape ATP Corporation operates through its wholly owned subsidiary, Agape ATP Corporation, a Company organized in Labuan, Malaysia.

Agape ATP Corporation, incorporated in Labuan, Malaysia, is an investment holding company with 100% equity interest in Agape ATP International Holding Limited, a company incorporated in Hong Kong.

The Company and its subsidiaries are involved in the health and wellness industry. The principal activity of the Company and its subsidiaries is to supply high-quality health and wellness products, including supplement to assist in cell metabolism, detoxification, blood circulation, anti-aging and products designed to improve the overall health system in our body.

Details of the Company’s subsidiaries:

Subsidiary
company name Place and date of
incorporation Particulars of
issued capital Principal
activities Proportional of
ownership interest
and voting power held

1. Agape ATP Corporation Labuan,
March 6, 2017 100 shares of ordinary share of US$1 each Investment holding 100 %

2. Agape ATP International Holding Limited Hong Kong,
June 1, 2017 1,000,000 shares of ordinary share of HK$1 each Health and wellness products and health solution advisory services 100 %

Business Overview

Agape ATP Corporation is a company that develops and provides health solution advisory services to our clients. We primarily focus our efforts on attracting customers in Malaysia. Our advisory services center on the “ATP Zeta Health Program”, which is a health program designed to effectively prevent diseases caused by polluted environments, unhealthy dietary intake and unhealthy lifestyles, and promotion of health. The program aims to promote improved health and longevity in our clients through a combination of modern medicine, proper nutrition and advice from skilled nutritionists and/or dieticians.

At its core, the ATP Zeta Super Health Program is focused upon biological energy, Adenosine Triphosphate (ATP), at the cellular level. The stimulation of ATP production at the cellular level can increase the metabolism and service to promote and maintain normal and healthy functioning of the body’s systems. As a strong advocator of “beauty from within”, our program shall emphasize nutrient absorption through the membrane ion channel to provide complete and balanced nutrients to improve cell health. Thus, ATP Zeta Super Health Program provides ionized and high zeta potential (high bioavailability) nutrients to enhance the absorption at the cellular level.

The ATP Zeta Super Health Program consists of ten products. None of these products are owned or produced by Agape ATP Corporation. In the event that any of these products are no longer produced, or are otherwise unavailable, we may have to devote significant effort to identifying and obtaining comparable replacement products. The ten products that comprise the ATP Zeta Super Health Program are ATP1s Survivor Select, ATP2 Energized Mineral Concentrate, ATP3 Ionized Cal-Mag, ATP4 Omega Blend, ATP5 BetaMaxx, AGN-Vege Fruit Fiber, AGP1-Iron, YFA-Young Formula, Mitogize and ORYC-Organic Youth Care Cleansing Bar.

At present, our products are mainly sold in Malaysia, and due to the contents and combination of the main ingredients in the products they are categorized as health food rather than medicines or drugs. As such, all products require authorization from the Food and Quality Division of Ministry of Health according to the Food Act of 1983 and Food Regulation 1985 in order to be sold in the country. All of the products in the ATP Zeta Super Health Program have obtained the appropriate authorizations.

As part of a continuous effort to increase market share of the health and wellness industry that is growing at an exponential rate, we will also evaluate adding additional products to the ATP Zeta Super Health Program; and considering the potential of the synergies between the health and beauty sectors, we will further involve ourselves in the topical approach of skin and hair regime.

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Consolidated Balance Sheets (Parenthetical) - $ / shares

Sep. 30, 2019

Jun. 30, 2019

Statement of Financial Position [Abstract]

Preferred stock, par value $ 0.0001 $ 0.0001

Preferred stock, shares authorized 200,000,000 200,000,000

Preferred stock, shares issued

Preferred stock, shares outstanding

Common stock, par value $ 0.0001 $ 0.0001

Common stock, shares authorized 1,000,000,000 1,000,000,000

Common stock, shares issued 376,275,500 376,275,500

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Related Party Transactions - Schedule of Related Parties Relationships (Details)
3 Months Ended

Sep. 30, 2019

Agape S.E.A. Sdn Bhd [Member]

Related parties relationship, description Mr How Kok Choong, the CEO and director of the Company is also the sole shareholder and director of Agape S.E.A. Sdn Bhd

Agape Superior Living Pty Ltd [Member]

Related parties relationship, description Mr How Kok Choong, the CEO and director of the Company is a 51% shareholder and a director of Agape Superior Living Pty Ltd

Agape ATP (Asia) Limited [Member]

Related parties relationship, description Mr How Kok Choong, the CEO and director of the Company is also the sole shareholder and director of Agape ATP (Asia) Limited.

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Cash and Cash Equivalents (Details Narrative) - USD ($)

Sep. 30, 2019

Jun. 30, 2019

Cash and cash equivalents $ 2,753,080 $ 2,857,587

Cash on hand 265,691 353,214

Time deposits $ 2,487,389 $ 2,504,373

Minimum [Member]

Percentage of Interest rate for time deposits 2.95%

Maximum [Member]

Percentage of Interest rate for time deposits 3.25%

X

- Definition
Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.
+ References
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Other Payables and Accrued Liabilities (Tables)
3 Months Ended

Sep. 30, 2019

Other Liabilities Disclosure [Abstract]

Schedule of Other Payables and Accrued Liabilities

As of As of

September 30, 2019 June 30, 2019

Accrued audit fees 2,500 20,000

Accrued professional fees 6,417 -

Deposit received from customer 77,962 78,231

Others 36,413 12,360

Total payables and accrued liabilities $ 123,292 $ 110,591

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Summary of Significant Accounting Policies (Policies)
3 Months Ended

Sep. 30, 2019

Accounting Policies [Abstract]

Basis of Presentation

Basis of presentation

These accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”).

Basis of Consolidation

Basis of consolidation

The condensed consolidated financial statements include the accounts of the Company and its subsidiaries in which the Company is the primary beneficiary. All inter-company accounts and transactions have been eliminated upon consolidation.

Use of Estimates

Use of estimates

In preparing these consolidated financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheets, and revenues and expenses during the periods reported. Actual results may differ from these estimates.

Investment in Investee Company

Investment in investee company

The Company evaluates investment in investee company as it holds an equity interest based on the amount of control it exercises over the operations of the investee, exposure to losses in excess of its investment, the ability to significantly influence the investee and whether the Company is the primary beneficiary of the investee.

Investment in Marketable Securities

Investment in marketable securities

Marketable securities included in marketable securities (current) and other investments (non-current) are stated at the lower of cost or market in the aggregate. Other marketable securities included in marketable securities (current) are stated at the lower of cost or market in the aggregate. and investments other than marketable equity securities in other investments (non-current) are stated at cost less any significant decline in fair value assessed to be other than temporary.

Realized gains and losses on the sale of securities are based on the average cost of all the units of a particular security held at the time of sale.

Investment in Non-marketable Securities

Investment in non-marketable securities

Investments in non-marketable equity securities (non-current) are stated at cost less any significant decline in fair value assessed to be other than temporary.

Realized gains and losses on the sale of securities are based on the average cost of all the units of a particular security held at the time of sale.

Cash and Cash Equivalents

Cash and cash equivalents

Cash and cash equivalents are carried at cost and represent cash on hand, time deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of six months or less as of the purchase date of such investments.

Accounts Receivable

Accounts receivable

Accounts receivable are recorded at the invoiced amount less an allowance for any uncollectible accounts and do not bear interest, which are due on demand. Management reviews the adequacy of the allowance for doubtful accounts on an ongoing basis, using historical collection trends and aging of receivables. Management also periodically evaluates individual customer’s financial condition, credit history, and the current economic conditions to make adjustments in the allowance when it is considered necessary. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.

Revenue Recognition

Revenue recognition

In accordance with ASC Topic 605, “Revenue Recognition”, the Company recognizes revenue from sales of goods when the following four revenue criteria are met: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) selling price is fixed or determinable; and (4) collectability is reasonably assured.

Revenue from supplies of healthy food products is recognized when title and risk of loss are transferred and there are no continuing obligations to the customer. Title and the risks and rewards of ownership transfer to and accepted by the customer when the products are collected by the customer at the Company’s office. Revenue is recorded net of sales discounts, returns, allowances, and other adjustments that are based upon management’s best estimates and historical experience and are provided for in the same period as the related revenues are recorded. Based on limited operating history, management estimates that there was no sale return for the period reported.

Cost of Revenue

Cost of revenue

Cost of revenue includes the purchase cost of manufactured goods for sale to customers It excludes purchasing and receiving costs, inspection costs, warehousing costs, internal transfer costs and other costs of distribution network in cost of revenues.

Selling, General, Administrative and Operating Expenses

Selling, general, administrative and operating expenses

Selling, general, administrative and operating expenses are primarily comprised of rental of office premises, licensing and professional fees.

Income Taxes

Income taxes

The provision of income taxes is determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the periods in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.

The Company conducts much of its businesses activities in Hong Kong and is subject to tax in this jurisdiction. As a result of its business activities, the Company will file separate tax returns that are subject to examination by the foreign tax authorities.

Net Loss Per Share

Net loss per share

The Company calculates net loss per share in accordance with ASC Topic 260 “Earnings per share”. Basic loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive.

Foreign Currencies Translation

Foreign currencies translation

Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the Condensed Consolidated Statements of Operations and Comprehensive Income.

The reporting currency of the Company is United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. The Company’s subsidiary in Labuan maintains its books and record in United States Dollars (“US$”) albeit its functional currency being the primary currency of the economic environment in which the entity operates is the Malaysian Ringgit (“MYR”). The Company’s subsidiary in Hong Kong maintains its books and record in Hong Kong Dollars (“HK$”), similar to itss functional currency.

In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US$ are translated into US$, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements of foreign subsidiary are recorded as a separate component of accumulated other comprehensive income within the statements of stockholders’ equity.

Translation of foreign currencies into US$1 have been made at the following exchange rates for the respective periods:

As of and for the three months
ended September 30,

2019 2018

Period-end MYR : US$1 exchange rate 4.19 4.14

Period-average MYR : US$1 exchange rate 4.18 4.09

Period-end HKD : US$1 exchange rate 7.84 7.83

Period-average HKD : US$1 exchange rate 7.84 7.85

Period-end AUD : US$1 exchange rate 1.48 -

Period-average AUD : US$1 exchange rate 1.47 -

Related Parties

Related parties

Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence.

Fair Value of Financial Instruments

Fair value of financial instruments:

The carrying value of the Company’s financial instruments: cash and cash equivalents, subscription receivables, prepayment and deposits, accounts payable, and other payables and accrued liabilities approximate at their fair values because of the short-term nature of these financial instruments.

The Company also follows the guidance of the ASC Topic 820-10, “Fair Value Measurements and Disclosures” (“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows:

Level 1: Observable inputs such as quoted prices in active markets;

Level 2: Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and

Level 3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.

Fair value estimates are made at a specific point in time based on relevant market information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect the estimates.

Recent Accounting Pronouncements

Recent accounting pronouncements

The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and do not believe the future adoption of such any pronouncements may be expected to cause a material impact on its financial condition or the results of its operations, as follow:

In May 2014, the FASB issued Accounting Standards Update No. 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”). ASU 2014-09 supersedes the revenue recognition requirements in “Revenue Recognition (Topic 605)”, and requires entities to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. ASU 2014-09 is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early adoption is not permitted. In August 2015, the FASB issued an Accounting Standards Update to defer by one year the effective dates of its new revenue recognition standard until annual reporting periods beginning after December 15, 2017 (2018 for calendar-year public entities) and interim periods therein. Management is currently assessing the impact of the adoption of ASU 2014-09 and has not determined the effect of the standard on our ongoing financial reporting.

In February 2016, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) No. 2016-02, Leases (Topic 842). Under the new guidance, lessees will be required recognize the following for all leases (with the exception of short-term leases) at the commencement date: 1) A lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis; and 2) A right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. The new lease guidance simplified the accounting for sale and leaseback transactions primarily because lessees must recognize lease assets and lease liabilities. Lessees will no longer be provided with a source of off-balance sheet financing. The amendments in this ASU are effective for fiscal years beginning after December 15, 2019, including interim periods within those years. The Company is evaluating this ASU and has not determined the effect of this standard on its ongoing financial reporting.

In January 2017, the FASB issued ASU No. 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business”, which clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. This amendment was effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. The adoption of ASU No. 2017-01 did not have a material impact on the Company’s financial position, results of operations and liquidity.

In September 2017, the FASB has issued ASU No. 2017-13, Revenue Recognition (Topic 605), Revenue from Contracts with Customers (Topic 606), Leases (Topic 840), and Leases (Topic 842): Amendments to SEC Paragraphs Pursuant to the Staff Announcement at the July 20, 2017 EITF Meeting and Rescission of Prior SEC Staff Announcements and Observer Comments.” The amendments in ASU No. 2017-13 amends the early adoption date option for certain companies related to the adoption of ASU No. 2014-09 and ASU No. 2016-02. Both of the below entities may still adopt using the public company adoption guidance in the related ASUs, as amended. The effective date is the same as the effective date and transition requirements for the amendments for ASU 2014-09 and ASU 2016-02.

In February 2018, the FASB has issued ASU No. 2018-02, Income Statement-Reporting Comprehensive Income (Topic 220), which allows a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Cuts and Jobs Act. Consequently, the amendments eliminate the stranded tax effects resulting from the Tax Cuts and Jobs Act and will improve the usefulness of information in financial statement. The amendments in this ASU are effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. The Company has analyzed the consequences of such adoption and has not determined the effect of this standard on its ongoing financial reporting.

In August 2018, the FASB has issued ASU No. 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework-Changes to the Disclosure Requirements of Fair Value Measurement. This amendment modifies the disclosure requirements on fair value measurements in Topic 820, Fair Value Measurement, based on the concepts in the Concepts Statement, including the consideration of costs and benefits, with the primary purpose to improve the effectiveness of disclosures in the notes to financial statements by facilitating clear communication of the information required by US GAAP. The amendments in this update are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019.

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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended

Sep. 30, 2019

Sep. 30, 2018

CASH FLOWS FROM OPERATING ACTIVITIES:

Net loss $ (98,064) $ (135,866)

Adjustments to reconcile net loss to net cash used in operating activities:

Share of result of investee company 52,109

Taxation 3,704

Changes in operating assets and liabilities:

Accounts receivables (116,973) (13,264)

Prepayments and deposits 136,286 (107,250)

Amount due from a related party 8

Accounts payables (35,145) 47,641

Other payables and accrued liabilities 12,701 (12,000)

Deposit received 471,931

Amount due to director (12)

Net cash (used in) / provided by operating activities (101,199) 307,005

Effect of exchange rate changes on cash and cash equivalents (3,308)

Net change in cash and cash equivalents (104,507) 307,005

Cash and cash equivalents, beginning of period 2,857,587 3,531,255

CASH AND CASH EQUIVALENTS, END OF PERIOD 2,753,080 3,838,260

SUPPLEMENTAL CASH FLOWS INFORMATION

Income taxes paid

Interest paid

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Consolidated Balance Sheets - USD ($)

Sep. 30, 2019

Jun. 30, 2019

NON-CURRENT ASSETS

Investment in marketable securities $ 134,166 $ 134,166

Investment in non-marketable securities 726,119 726,119

Total Non-Current Assets 860,285 860,285

CURRENT ASSETS

Cash and cash equivalents 2,753,080 2,857,587

Trade receivables 628,583 511,610

Prepayments and deposits 362,049 498,335

Amount due from a related party 2,202 2,210

Total Current Assets 3,745,914 3,869,742

TOTAL ASSETS 4,606,199 4,730,027

STOCKHOLDERS' EQUITY

Preferred stock, $0.0001 par value; 200,000,000 shares authorized; None issued and outstanding

Common Stock, par value $0.0001; 1,000,000,000 shares authorized, 376,275,500 and 376,275,500 issued and outstanding as of September 30, 2019 and June 30, 2019 37,628 37,628

Additional paid in capital 5,293,082 5,293,082

Accumulated other comprehensive income/(losses) (3,387) (79)

Accumulated losses (848,342) (750,278)

TOTAL STOCKHOLDERS' EQUITY 4,478,981 4,580,353

CURRENT LIABILITIES

Trade payables 35,145

Other payables and accrued liabilities 123,292 110,591

Amount due to a director 3,926 3,938

Total Current Liabilities 127,218 149,674

TOTAL LIABILITIES 127,218 149,674

TOTAL STOCKHOLDERS' EQUITY AND LIABILITIES $ 4,606,199 $ 4,730,027

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Income Taxes - Schedule of Deferred Tax Assets (Details) - USD ($)

Sep. 30, 2019

Jun. 30, 2019

Sep. 30, 2018

Less: valuation allowance $ (110,141) $ (92,069)

Deferred tax asset

United States of America [Member]

Net operating loss carry forwards 110,141 92,069

Less: valuation allowance (110,141) $ (76,559)

Hong Kong [Member]

Net operating loss carry forwards

X

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Prepayments and Deposits
3 Months Ended

Sep. 30, 2019

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Prepayments and Deposits

7. PREPAYMENTS AND DEPOSITS

As of As of

September 30, 2019 June 30, 2019

Prepaid expenses $ 12,420 $ 21,081

Deposits to supplier 349,629 477,254

Total prepaid expenses and deposits $ 362,049 $ 498,335

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Income Taxes
3 Months Ended

Sep. 30, 2019

Income Tax Disclosure [Abstract]

Income Taxes

11. INCOME TAXES

For the three months ended September 30, 2019 and 2018, the local (United States) and foreign components of loss before income taxes were comprised of the following:

Three Months Ended September 30,

2019 2018

Tax jurisdictions from:

- Local $ (86,056 ) $ (21,497 )

- Foreign, representing

Labuan (22,072 ) (81,004 )

Hong Kong 10,064 (29,661 )

Loss before income tax $ (98,064 ) $ (132,162 )

The provision for income taxes consisted of the following:

Three Months Ended September 30,

2019 2018

Current:

- Local $ - $ -

- Foreign - 3,704

Deferred:

- Local - -

- Foreign - -

Income tax expense $ - $ 3,704

The effective tax rate in the periods presented is the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rates. The Company and its subsidiary that operate in various countries: United States, Labuan and Hong Kong that are subject to taxes in the jurisdictions in which they operate, as follows:

United States of America

Agape ATP Corporation is registered in the State of Nevada and is subject to the tax laws of the United States of America. As of September 30, 2019, the operations in the United States of America incurred $524,482 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss carry forwards begin to expire in 2038, if unutilized. The tax valuation allowance for September 30, 2019 and 2018 are $110,141 and $76,559 respectively.

Labuan

Under the current laws of the Labuan, Agape ATP Corporation is governed under the Labuan Business Activity Act, 1990. The tax charge for such company is based on 3% of net audited profit.

Hong Kong

Agape ATP International Holding (HK) Limited is subject to Hong Kong Profits Tax, which is charged at the statutory income rate of 16.5% on its assessable income derived from Hong Kong. Business income derived outside the Special Administrative Region is not subject to Hong Kong Profits Tax.

The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of September 30, 2019 and June 30, 2019:

As of
September 30, 2019 As of
June 30, 2019

Deferred tax assets:

Net operating loss carry forwards

-United States of America 110,141 92,069

-Hong Kong - -

Less: valuation allowance (110,141 ) (92,069 )

Deferred tax asset - -

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Summary of Significant Accounting Policies (Details Narrative)
3 Months Ended

Sep. 30, 2019

Accounting Policies [Abstract]

Income tax examination, likelihood of unfavorable settlement Greater than 50%

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Income Taxes (Tables)
3 Months Ended

Sep. 30, 2019

Income Tax Disclosure [Abstract]

Schedule of Components of Income/(Loss) Before Income Tax

For the three months ended September 30, 2019 and 2018, the local (United States) and foreign components of loss before income taxes were comprised of the following:

Three Months Ended September 30,

2019 2018

Tax jurisdictions from:

- Local $ (86,056 ) $ (21,497 )

- Foreign, representing

Labuan (22,072 ) (81,004 )

Hong Kong 10,064 (29,661 )

Loss before income tax $ (98,064 ) $ (132,162 )

Schedule of Provision for Income Tax

The provision for income taxes consisted of the following:

Three Months Ended September 30,

2019 2018

Current:

- Local $ - $ -

- Foreign - 3,704

Deferred:

- Local - -

- Foreign - -

Income tax expense $ - $ 3,704

Schedule of Deferred Tax Assets

The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of September 30, 2019 and June 30, 2019:

As of
September 30, 2019 As of
June 30, 2019

Deferred tax assets:

Net operating loss carry forwards

-United States of America 110,141 92,069

-Hong Kong - -

Less: valuation allowance (110,141 ) (92,069 )

Deferred tax asset - -

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Investment in Marketable Securities - Schedule of Investment in Marketable Securities (Details) - USD ($)

Sep. 30, 2019

Jun. 30, 2019

Oct. 16, 2018

May 17, 2018

Investment in marketable securities $ 134,166 $ 134,166

Greenpro Capital Corp. [Member]

Cost of investment 501,000 501,000 $ 1,000 $ 500,000

Less: Impairment in cost of investment (366,834) (366,834)

Investment in marketable securities $ 134,166 $ 134,166

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Summary of Significant Accounting Policies (Tables)
3 Months Ended

Sep. 30, 2019

Accounting Policies [Abstract]

Schedule of Translation Exchange Rates

Translation of foreign currencies into US$1 have been made at the following exchange rates for the respective periods:

As of and for the three months
ended September 30,

2019 2018

Period-end MYR : US$1 exchange rate 4.19 4.14

Period-average MYR : US$1 exchange rate 4.18 4.09

Period-end HKD : US$1 exchange rate 7.84 7.83

Period-average HKD : US$1 exchange rate 7.84 7.85

Period-end AUD : US$1 exchange rate 1.48 -

Period-average AUD : US$1 exchange rate 1.47 -

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Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Schedule of Prepaid Expenses and Deposits

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Total prepaid expenses and deposits $ 362,049 $ 498,335

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Stockholders' Equity (Details Narrative) - shares
3 Months Ended

Sep. 30, 2019

Jun. 30, 2019

Common stock, issued 376,275,500 376,275,500

Common stock, outstanding 376,275,500 376,275,500

Warrants [Member]

Potentially dilutive securities outstanding

Stock Options [Member]

Potentially dilutive securities outstanding

Other [Member]

Potentially dilutive securities outstanding

Initial Public Offering [Member]

Common stock, issued

Common stock, outstanding

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Summary of Significant Accounting Policies
3 Months Ended

Sep. 30, 2019

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The accompanying consolidated financial statements reflect the application of certain significant accounting policies as described in this note and elsewhere in the accompanying consolidated financial statements and notes.

Basis of presentation

These accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”).

Basis of consolidation

The condensed consolidated financial statements include the accounts of the Company and its subsidiaries in which the Company is the primary beneficiary. All inter-company accounts and transactions have been eliminated upon consolidation.

Use of estimates

In preparing these consolidated financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheets, and revenues and expenses during the periods reported. Actual results may differ from these estimates.

Investment in investee company

The Company evaluates investment in investee company as it holds an equity interest based on the amount of control it exercises over the operations of the investee, exposure to losses in excess of its investment, the ability to significantly influence the investee and whether the Company is the primary beneficiary of the investee.

Investment in marketable securities

Marketable securities included in marketable securities (current) and other investments (non-current) are stated at the lower of cost or market in the aggregate. Other marketable securities included in marketable securities (current) are stated at the lower of cost or market in the aggregate. and investments other than marketable equity securities in other investments (non-current) are stated at cost less any significant decline in fair value assessed to be other than temporary.

Realized gains and losses on the sale of securities are based on the average cost of all the units of a particular security held at the time of sale.

Investment in non-marketable securities

Investments in non-marketable equity securities (non-current) are stated at cost less any significant decline in fair value assessed to be other than temporary.

Realized gains and losses on the sale of securities are based on the average cost of all the units of a particular security held at the time of sale.

Cash and cash equivalents

Cash and cash equivalents are carried at cost and represent cash on hand, time deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of six months or less as of the purchase date of such investments.

Accounts receivable

Accounts receivable are recorded at the invoiced amount less an allowance for any uncollectible accounts and do not bear interest, which are due on demand. Management reviews the adequacy of the allowance for doubtful accounts on an ongoing basis, using historical collection trends and aging of receivables. Management also periodically evaluates individual customer’s financial condition, credit history, and the current economic conditions to make adjustments in the allowance when it is considered necessary. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.

Revenue recognition

In accordance with ASC Topic 605, “Revenue Recognition”, the Company recognizes revenue from sales of goods when the following four revenue criteria are met: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) selling price is fixed or determinable; and (4) collectability is reasonably assured.

Revenue from supplies of healthy food products is recognized when title and risk of loss are transferred and there are no continuing obligations to the customer. Title and the risks and rewards of ownership transfer to and accepted by the customer when the products are collected by the customer at the Company’s office. Revenue is recorded net of sales discounts, returns, allowances, and other adjustments that are based upon management’s best estimates and historical experience and are provided for in the same period as the related revenues are recorded. Based on limited operating history, management estimates that there was no sale return for the period reported.

Cost of revenue

Cost of revenue includes the purchase cost of manufactured goods for sale to customers It excludes purchasing and receiving costs, inspection costs, warehousing costs, internal transfer costs and other costs of distribution network in cost of revenues.

Selling, general, administrative and operating expenses

Selling, general, administrative and operating expenses are primarily comprised of rental of office premises, licensing and professional fees.

Income taxes

The provision of income taxes is determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the periods in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.

The Company conducts much of its businesses activities in Hong Kong and is subject to tax in this jurisdiction. As a result of its business activities, the Company will file separate tax returns that are subject to examination by the foreign tax authorities.

Net loss per share

The Company calculates net loss per share in accordance with ASC Topic 260 “Earnings per share”. Basic loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive.

Foreign currencies translation

Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the Condensed Consolidated Statements of Operations and Comprehensive Income.

The reporting currency of the Company is United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. The Company’s subsidiary in Labuan maintains its books and record in United States Dollars (“US$”) albeit its functional currency being the primary currency of the economic environment in which the entity operates is the Malaysian Ringgit (“MYR”). The Company’s subsidiary in Hong Kong maintains its books and record in Hong Kong Dollars (“HK$”), similar to itss functional currency.

In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US$ are translated into US$, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements of foreign subsidiary are recorded as a separate component of accumulated other comprehensive income within the statements of stockholders’ equity.

Translation of foreign currencies into US$1 have been made at the following exchange rates for the respective periods:

As of and for the three months
ended September 30,

2019 2018

Period-end MYR : US$1 exchange rate 4.19 4.14

Period-average MYR : US$1 exchange rate 4.18 4.09

Period-end HKD : US$1 exchange rate 7.84 7.83

Period-average HKD : US$1 exchange rate 7.84 7.85

Period-end AUD : US$1 exchange rate 1.48 -

Period-average AUD : US$1 exchange rate 1.47 -

Related parties

Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence.

Fair value of financial instruments:

The carrying value of the Company’s financial instruments: cash and cash equivalents, subscription receivables, prepayment and deposits, accounts payable, and other payables and accrued liabilities approximate at their fair values because of the short-term nature of these financial instruments.

The Company also follows the guidance of the ASC Topic 820-10, “Fair Value Measurements and Disclosures” (“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows:

Level 1: Observable inputs such as quoted prices in active markets;

Level 2: Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and

Level 3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.

Fair value estimates are made at a specific point in time based on relevant market information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect the estimates.

Recent accounting pronouncements

The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and do not believe the future adoption of such any pronouncements may be expected to cause a material impact on its financial condition or the results of its operations, as follow:

In May 2014, the FASB issued Accounting Standards Update No. 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”). ASU 2014-09 supersedes the revenue recognition requirements in “Revenue Recognition (Topic 605)”, and requires entities to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. ASU 2014-09 is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early adoption is not permitted. In August 2015, the FASB issued an Accounting Standards Update to defer by one year the effective dates of its new revenue recognition standard until annual reporting periods beginning after December 15, 2017 (2018 for calendar-year public entities) and interim periods therein. Management is currently assessing the impact of the adoption of ASU 2014-09 and has not determined the effect of the standard on our ongoing financial reporting.

In February 2016, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) No. 2016-02, Leases (Topic 842). Under the new guidance, lessees will be required recognize the following for all leases (with the exception of short-term leases) at the commencement date: 1) A lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis; and 2) A right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. The new lease guidance simplified the accounting for sale and leaseback transactions primarily because lessees must recognize lease assets and lease liabilities. Lessees will no longer be provided with a source of off-balance sheet financing. The amendments in this ASU are effective for fiscal years beginning after December 15, 2019, including interim periods within those years. The Company is evaluating this ASU and has not determined the effect of this standard on its ongoing financial reporting.

In January 2017, the FASB issued ASU No. 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business”, which clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. This amendment was effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. The adoption of ASU No. 2017-01 did not have a material impact on the Company’s financial position, results of operations and liquidity.

In September 2017, the FASB has issued ASU No. 2017-13, Revenue Recognition (Topic 605), Revenue from Contracts with Customers (Topic 606), Leases (Topic 840), and Leases (Topic 842): Amendments to SEC Paragraphs Pursuant to the Staff Announcement at the July 20, 2017 EITF Meeting and Rescission of Prior SEC Staff Announcements and Observer Comments.” The amendments in ASU No. 2017-13 amends the early adoption date option for certain companies related to the adoption of ASU No. 2014-09 and ASU No. 2016-02. Both of the below entities may still adopt using the public company adoption guidance in the related ASUs, as amended. The effective date is the same as the effective date and transition requirements for the amendments for ASU 2014-09 and ASU 2016-02.

In February 2018, the FASB has issued ASU No. 2018-02, Income Statement-Reporting Comprehensive Income (Topic 220), which allows a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Cuts and Jobs Act. Consequently, the amendments eliminate the stranded tax effects resulting from the Tax Cuts and Jobs Act and will improve the usefulness of information in financial statement. The amendments in this ASU are effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. The Company has analyzed the consequences of such adoption and has not determined the effect of this standard on its ongoing financial reporting.

In August 2018, the FASB has issued ASU No. 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework-Changes to the Disclosure Requirements of Fair Value Measurement. This amendment modifies the disclosure requirements on fair value measurements in Topic 820, Fair Value Measurement, based on the concepts in the Concepts Statement, including the consideration of costs and benefits, with the primary purpose to improve the effectiveness of disclosures in the notes to financial statements by facilitating clear communication of the information required by US GAAP. The amendments in this update are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019.

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Trade Receivables - Schedule of Trade Receivables (Details) - USD ($)

Sep. 30, 2019

Jun. 30, 2019

Sep. 30, 2018

Total trade receivables $ 628,583 $ 511,610 $ 13,264

Trade Receivable [Member]

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Consolidated Statements of Operations and Comprehensive Losses (Unaudited) - USD ($)
3 Months Ended

Sep. 30, 2019

Sep. 30, 2018

Income Statement [Abstract]

REVENUE $ 236,736 $ 415,367

COST OF REVENUE (210,383) (378,423)

GROSS PROFIT 26,353 36,944

OTHER INCOME 19,865 1,621

SELLING, GENERAL AND ADMINISTRATIVE AND OPERATING EXPENSES (144,282) (118,618)

LOSS BEFORE RESULTS OF INVESTEE COMPANY (98,064) (80,053)

SHARE OF RESULTS OF INVESTEE COMPANY (52,109)

LOSS BEFORE INCOME TAX (98,064) (132,162)

TAXATION (3,704)

NET LOSS (98,064) (135,866)

Other comprehensive income/(loss):

- Foreign currency translation adjustment (3,308)

TOTAL COMPREHENSIVE LOSS $ (101,372) $ (135,866)

Net loss per share- Basic and diluted $ (0.00) $ (0.00)

Weighted average number of common shares outstanding - Basic and diluted 376,275,500 376,275,500

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Sep. 30, 2019

Agape ATP International Holding Limited [Member]

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Cash and Cash Equivalents

5. CASH AND CASH EQUIVALENTS

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Sep. 30, 2019

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Stockholders Equity

9. STOCKHOLDERS’ EQUITY

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Risks and Uncertainties [Abstract]

Concentrations of Risks

13. CONCENTRATIONS OF RISKS

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September 30, 2019

Revenue Percentage of revenue Accounts
receivable

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September 30, 2018

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receivable

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September 30, 2019 As of
September 30, 2019

Purchases Percentage of purchases Accounts payable

Vendor A $ 210,383 100 % $ -

Total: $ 210,383 100 % $ -

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September 30, 2018 As of
September 30, 2018

Purchases Percentage of purchases Accounts payable

Vendor A $ 314,423 83 % $ 47,641

Vendor B 64,000 17 % -

Total: $ 378,423 100 % $ 47,641

(c) Credit risk

Financial instruments that are potentially subject to credit risk consist principally of accounts receivable. The Company believes the concentration of credit risk in its trade receivables is substantially mitigated by its ongoing credit evaluation process and relatively short collection terms. The Company does not generally require collateral from customers. The Company evaluates the need for an allowance for doubtful accounts based upon factors surrounding the credit risk of specific customers, historical trends and other information.

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Amount Due to a Director (Details Narrative) - USD ($)

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Jun. 30, 2019

Related Party Transactions [Abstract]

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Jun. 30, 2019

Oct. 16, 2018

May 17, 2018

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Sep. 30, 2019

Subsidiary Company [Member]

Subsidiary company name Agape ATP Corporation

Place and date of incorporation Labuan, March 6, 2017

Particulars of issued capital 100 shares of ordinary share of US$1 each

Principal activities Investment holding

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Place and date of incorporation Hong Kong, June 1, 2017

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Principal activities Health and wellness products and health solution advisory services

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Related Party Transactions [Abstract]

Amount Due to a Director

12. AMOUNT DUE TO A DIRECTOR

As of September 30, 2019 and June 30, 2019, a director of the Company advanced $3,926 and $3,938 respectively to the Company, which is unsecured, interest-free with no fixed repayment term, for working capital purpose. Imputed interest is considered insignificant.

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Investment In Non-Marketable Securities
3 Months Ended

Sep. 30, 2019

Investment In Non-marketable Securities

Investment In Non-Marketable Securities

4. INVESTMENT IN NON-MARKETABLE SECURITIES

The Company invested in Unreserved Sdn Bhd with the investment amount of $863,592 (MYR3,500,000), approximated 20% of equity interest of Unreserved Sdn Bhd and is accounted for under the equity method of accounting. On March 10, 2019 Unreserved Sdn Bhd issued additional common stock for working capital. As the Company did not subscribe for the additional common stock, the Company’s equity interest in investee company was diluted from 20.0% to 17.86%. Effective March 10, 2019, the Company discontinued equity accounting on the investee company. The Company also ceased control over the operations of the investee company on the same date. Accordingly, investment in investee company was reclassified to investment in non-marketable securities.

Unreserved Sdn Bhd is incorporated in Malaysia with 2,500,000 ordinary shares authorized, issued and outstanding. Mr Lim Hun Soon @ David Lim and Ms Aniza Helina Akmi Karim are the directors of Unreserved Sdn Bhd. Mr How Kok Choong was a director of the company from April 30,2018 to March 27, 2019.

On April 3, 2019, the Company purchased 5% of 300,000,000 or 15,000,000 common stocks in Phoenix Plus Corp. for $1,500 at purchase price of $0.0001 per share.

Unreserved Sdn Bhd As of
September 30, 2019 As of
June 30, 2019

Cost of investment $ 832,335 $ 832,335

Less: share of result of investee company (124,225 ) (124,225 )

Add: gain on deemed disposal of shares in investee company 16,509 16,509

Investment in investee company $ 724,619 $ 724,619

Reclassify to investment in non-marketable securities (724,619 ) (724,619 )

Investment in investee company $ - -

Investment in non-marketable securities $ 724,619 $ 724,619

Phoenix Plus Corporation

Cost of investment $ 1,500 $ 1,500

Total investment in non-marketable securities $ 726,119 $ 726,119

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Sep. 30, 2019

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Related Party Transactions

8. RELATED PARTY TRANSACTIONS

Three Months Ended September 30,

2019 2018 2019 2018

Revenue Accounts Receivable, Trade

Agape S.E.A. Sdn Bhd $ 236,736 $ 415,367 $ 628,583 $ 745

Expenses paid on behalf Accounts Payable, Non-trade

Agape ATP (Asia) Limited $ - $ - $ 2,204 $ -

Sundry Purchases Accounts Payable, Non-trade

Agape Superior Living Pty Ltd $ - $ - $ 35,024 $ -

Related parties Relationships

Agape S.E.A. Sdn Bhd Mr How Kok Choong, the CEO and director of the Company is also the sole shareholder and director of Agape S.E.A. Sdn Bhd

Agape Superior Living Pty Ltd Mr How Kok Choong, the CEO and director of the Company is a 51% shareholder and a director of Agape Superior Living Pty Ltd

Agape ATP (Asia) Limited Mr How Kok Choong, the CEO and director of the Company is also the sole shareholder and director of Agape ATP (Asia) Limited.

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Organization and Business Background (Tables)
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Schedule of Subsidiaries and Associates

Details of the Company’s subsidiaries:

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company name Place and date of
incorporation Particulars of
issued capital Principal
activities Proportional of
ownership interest
and voting power held

1. Agape ATP Corporation Labuan,
March 6, 2017 100 shares of ordinary share of US$1 each Investment holding 100 %

2. Agape ATP International Holding Limited Hong Kong,
June 1, 2017 1,000,000 shares of ordinary share of HK$1 each Health and wellness products and health solution advisory services 100 %

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Receivables [Abstract]

Schedule of Trade Receivables

As of As of

September 30, 2019 June 30, 2019

Trade receivables $ 628,583 $ 511,610

Total trade receivables $ 628,583 $ 511,610

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Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - 3 months ended Sep. 30, 2019 - USD ($)

Common Stock [Member]

Additional Paid-in Capital [Member]

Accumulated Other Comprehensive Income/(Loss) [Member]

Accumulated Losses [Member]

Total

Balance at Jun. 30, 2019 $ 37,628 $ 5,293,082 $ (79) $ (750,278) $ 4,580,353

Balance, shares at Jun. 30, 2019 376,275,600

Foreign currency translation adjustment (3,308) (3,308)

Net loss (98,064) (98,064)

Balance at Sep. 30, 2019 $ 37,628 $ 5,293,082 $ (3,387) $ (848,342) $ 4,478,981

Balance, shares at Sep. 30, 2019 376,275,600

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Other Payables and Accrued Liabilities - Schedule of Other Payables and Accrued Liabilities (Details) - USD ($)

Sep. 30, 2019

Jun. 30, 2019

Other Liabilities Disclosure [Abstract]

Accrued audit fees $ 2,500 $ 20,000

Accrued professional fees 6,417

Deposit received from customer 77,962 78,231

Others 36,413 12,360

Total payables and accrued liabilities $ 123,292 $ 110,591

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Investment in Marketable Securities
3 Months Ended

Sep. 30, 2019

Investments, Debt and Equity Securities [Abstract]

Investment in Marketable Securities

3. INVESTMENT IN MARKETABLE SECURITIES

(i) On May 17, 2018, the Company purchased common stocks in Greenpro Capital Corp. for $500,000 at purchase price of $6 per share.

(ii) On October 16, 2018, the Company purchased common stocks in Greenpro Capital Corp. for $1,000 at purchase price of $0.03 per share.

As of
September 30, 2019 As of
June 30, 2019

Cost of investment $ 501,000 $ 501,000

Less: Impairment in cost of investment (366,834 ) (366,834 )

Investment in marketable securities $ 134,166 $ 134,166

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Prepayments and Deposits - Schedule of Prepaid Expenses and Deposits (Details) - USD ($)

Sep. 30, 2019

Jun. 30, 2019

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Prepaid expenses $ 12,420 $ 21,081

Deposits to supplier 349,629 477,254

Total prepaid expenses and deposits $ 362,049 $ 498,335

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Investment in Non-Marketable Securities (Details Narrative)	Sep. 30, 2019 USD ($) shares	Sep. 30, 2019 MYR (RM) shares	Jun. 30, 2019 USD ($) shares	Apr. 03, 2019 USD ($) $ / shares shares
Ordinary shares authorized	1,000,000,000	1,000,000,000	1,000,000,000
Ordinary shares issued	376,275,500	376,275,500	376,275,500
Ordinary shares outstanding	376,275,500	376,275,500	376,275,500
Phoenix Plus Corporation [Member]
Investment amount \| $	$ 1,500		$ 1,500	$ 1,500
Equity interest percentage				5.00%
Shares purchased during period				300,000,000
Share purchased price per share \| $ / shares				$ 0.0001
Phoenix Plus Corporation [Member] \| Common Stock [Member]
Shares purchased during period				15,000,000
Maximum [Member]
Equity interest percentage	20.00%	20.00%
Minimum [Member]
Equity interest percentage	17.86%	17.86%
Director [Member]
Investment amount \| $	$ 863,592
Equity interest percentage	20.00%	20.00%
Ordinary shares authorized	2,500,000	2,500,000
Ordinary shares issued	2,500,000	2,500,000
Ordinary shares outstanding	2,500,000	2,500,000
Director [Member] \| MYR Currency [Member]
Investment amount \| RM		RM 3,500,000

Summary of Significant Accounting Policies - Schedule of Translation Exchange Rates (Details)	Sep. 30, 2019	Sep. 30, 2018
Period-end MYR [Member]
Foreign Currency Exchange Rate, Translation	4.19	4.14
Period-average MYR [Member]
Foreign Currency Exchange Rate, Translation	4.18	4.09
Period-end HKD [Member]
Foreign Currency Exchange Rate, Translation	7.84	7.83
Period-average HKD [Member]
Foreign Currency Exchange Rate, Translation	7.84	7.85
Period-end AUD [Member]
Foreign Currency Exchange Rate, Translation	1.48
Period-average AUD [Member]
Foreign Currency Exchange Rate, Translation	1.47

Income Taxes - Schedule of Components of Income/(Loss) Before Income Tax (Details) - USD ($)	3 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Local	$ (86,056)	$ (21,497)
Loss before income tax	(98,064)	(132,162)
Labuan [Member]
Foreign	(22,072)	(81,004)
Hong Kong [Member]
Foreign	$ 10,064	$ (29,661)

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2019	Jun. 30, 2019
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	200,000,000	200,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	376,275,500	376,275,500
Common stock, shares outstanding	376,275,500	376,275,500

Related Party Transactions - Schedule of Related Parties Relationships (Details)	3 Months Ended
	Sep. 30, 2019
Agape S.E.A. Sdn Bhd [Member]
Related parties relationship, description	Mr How Kok Choong, the CEO and director of the Company is also the sole shareholder and director of Agape S.E.A. Sdn Bhd
Agape Superior Living Pty Ltd [Member]
Related parties relationship, description	Mr How Kok Choong, the CEO and director of the Company is a 51% shareholder and a director of Agape Superior Living Pty Ltd
Agape ATP (Asia) Limited [Member]
Related parties relationship, description	Mr How Kok Choong, the CEO and director of the Company is also the sole shareholder and director of Agape ATP (Asia) Limited.

Cash and Cash Equivalents (Details Narrative) - USD ($)	Sep. 30, 2019	Jun. 30, 2019
Cash and cash equivalents	$ 2,753,080	$ 2,857,587
Cash on hand	265,691	353,214
Time deposits	$ 2,487,389	$ 2,504,373
Minimum [Member]
Percentage of Interest rate for time deposits	2.95%
Maximum [Member]
Percentage of Interest rate for time deposits	3.25%

Investment in Non-Marketable Securities - Schedule of Investment in Non Marketable Securities (Details) - USD ($)	Sep. 30, 2019	Jun. 30, 2019	Apr. 03, 2019
Investment in non-marketable securities	$ 726,119	$ 726,119
Phoenix Plus Corporation [Member]
Cost of investment	1,500	1,500	$ 1,500
Directors of Unreserved Investments [Member]
Cost of investment	832,335	832,335
Less: share of result of investee company	(124,225)	(124,225)
Add: gain on deemed disposal of shares in investee company	16,509	16,509
Investment in investee company	724,619	724,619
Reclassify to investment in non-marketable securities	(724,619)	(724,619)
Investment in investee company
Investment in non-marketable securities	$ 724,619	$ 724,619

Income Taxes (Details Narrative) - USD ($)	3 Months Ended
Income Taxes (Details Narrative) - USD ($)	Sep. 30, 2019	Jun. 30, 2019	Sep. 30, 2018
Valuation allowance	$ 110,141	$ 92,069
United States of America [Member]
Cumulative net operating loss	$ 524,482
Operating loss carryforwards expire year	2038
Valuation allowance	$ 110,141		$ 76,559
Labuan [Member]
Tax percentage	3.00%
Hong Kong [Member]
Statutory income tax rate	16.50%

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (98,064)	$ (135,866)
Adjustments to reconcile net loss to net cash used in operating activities:
Share of result of investee company		52,109
Taxation		3,704
Changes in operating assets and liabilities:
Accounts receivables	(116,973)	(13,264)
Prepayments and deposits	136,286	(107,250)
Amount due from a related party	8
Accounts payables	(35,145)	47,641
Other payables and accrued liabilities	12,701	(12,000)
Deposit received		471,931
Amount due to director	(12)
Net cash (used in) / provided by operating activities	(101,199)	307,005
Effect of exchange rate changes on cash and cash equivalents	(3,308)
Net change in cash and cash equivalents	(104,507)	307,005
Cash and cash equivalents, beginning of period	2,857,587	3,531,255
CASH AND CASH EQUIVALENTS, END OF PERIOD	2,753,080	3,838,260
SUPPLEMENTAL CASH FLOWS INFORMATION
Income taxes paid
Interest paid

Consolidated Balance Sheets - USD ($)	Sep. 30, 2019	Jun. 30, 2019
NON-CURRENT ASSETS
Investment in marketable securities	$ 134,166	$ 134,166
Investment in non-marketable securities	726,119	726,119
Total Non-Current Assets	860,285	860,285
CURRENT ASSETS
Cash and cash equivalents	2,753,080	2,857,587
Trade receivables	628,583	511,610
Prepayments and deposits	362,049	498,335
Amount due from a related party	2,202	2,210
Total Current Assets	3,745,914	3,869,742
TOTAL ASSETS	4,606,199	4,730,027
STOCKHOLDERS' EQUITY
Preferred stock, $0.0001 par value; 200,000,000 shares authorized; None issued and outstanding
Common Stock, par value $0.0001; 1,000,000,000 shares authorized, 376,275,500 and 376,275,500 issued and outstanding as of September 30, 2019 and June 30, 2019	37,628	37,628
Additional paid in capital	5,293,082	5,293,082
Accumulated other comprehensive income/(losses)	(3,387)	(79)
Accumulated losses	(848,342)	(750,278)
TOTAL STOCKHOLDERS' EQUITY	4,478,981	4,580,353
CURRENT LIABILITIES
Trade payables		35,145
Other payables and accrued liabilities	123,292	110,591
Amount due to a director	3,926	3,938
Total Current Liabilities	127,218	149,674
TOTAL LIABILITIES	127,218	149,674
TOTAL STOCKHOLDERS' EQUITY AND LIABILITIES	$ 4,606,199	$ 4,730,027

Income Taxes - Schedule of Deferred Tax Assets (Details) - USD ($)	Sep. 30, 2019	Jun. 30, 2019	Sep. 30, 2018
Less: valuation allowance	$ (110,141)	$ (92,069)
Deferred tax asset
United States of America [Member]
Net operating loss carry forwards	110,141	92,069
Less: valuation allowance	(110,141)		$ (76,559)
Hong Kong [Member]
Net operating loss carry forwards

Summary of Significant Accounting Policies (Details Narrative)	3 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Income tax examination, likelihood of unfavorable settlement	Greater than 50%

Stockholders' Equity (Details Narrative) - shares	3 Months Ended
Stockholders' Equity (Details Narrative) - shares	Sep. 30, 2019	Jun. 30, 2019
Common stock, issued	376,275,500	376,275,500
Common stock, outstanding	376,275,500	376,275,500
Warrants [Member]
Potentially dilutive securities outstanding
Stock Options [Member]
Potentially dilutive securities outstanding
Other [Member]
Potentially dilutive securities outstanding
Initial Public Offering [Member]
Common stock, issued
Common stock, outstanding

Consolidated Statements of Operations and Comprehensive Losses (Unaudited) - USD ($)	3 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Income Statement [Abstract]
REVENUE	$ 236,736	$ 415,367
COST OF REVENUE	(210,383)	(378,423)
GROSS PROFIT	26,353	36,944
OTHER INCOME	19,865	1,621
SELLING, GENERAL AND ADMINISTRATIVE AND OPERATING EXPENSES	(144,282)	(118,618)
LOSS BEFORE RESULTS OF INVESTEE COMPANY	(98,064)	(80,053)
SHARE OF RESULTS OF INVESTEE COMPANY		(52,109)
LOSS BEFORE INCOME TAX	(98,064)	(132,162)
TAXATION		(3,704)
NET LOSS	(98,064)	(135,866)
Other comprehensive income/(loss):
- Foreign currency translation adjustment	(3,308)
TOTAL COMPREHENSIVE LOSS	$ (101,372)	$ (135,866)
Net loss per share- Basic and diluted	$ (0.00)	$ (0.00)
Weighted average number of common shares outstanding - Basic and diluted	376,275,500	376,275,500

Concentrations of Risks (Details Narrative)	3 Months Ended
Concentrations of Risks (Details Narrative)	Sep. 30, 2019	Sep. 30, 2018
Customer [Member]
Concentrations of risk percentage	10.00%	10.00%
Vendor [Member]
Concentrations of risk percentage	10.00%	10.00%

Summary of Significant Accounting Policies - Schedule of Translation Exchange Rates (Details) (Parenthetical) - USD ($)	3 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
MYR Currency [Member]
Exchange rate	$ 1	$ 1
HKD Currency [Member]
Exchange rate	1	1
AUD Currency [Member]
Exchange rate	$ 1	$ 1

Organization and Business Background (Details Narrative)	Sep. 30, 2019
Agape ATP International Holding Limited [Member]
Ownership percentage	100.00%

Amount Due to a Director (Details Narrative) - USD ($)	Sep. 30, 2019	Jun. 30, 2019
Related Party Transactions [Abstract]
Amount due to a director	$ 3,926	$ 3,938

Investment in Marketable Securities (Details Narrative) - Greenpro Capital Corp. [Member] - USD ($)	Sep. 30, 2019	Jun. 30, 2019	Oct. 16, 2018	May 17, 2018
Investment amount	$ 501,000	$ 501,000	$ 1,000	$ 500,000
Purchased price per shares			$ 0.03	$ 6

Organization and Business Background - Schedule of Subsidiaries and Associates (Details)	3 Months Ended
	Sep. 30, 2019
Subsidiary Company [Member]
Subsidiary company name	Agape ATP Corporation
Place and date of incorporation	Labuan, March 6, 2017
Particulars of issued capital	100 shares of ordinary share of US$1 each
Principal activities	Investment holding
Proportional of ownership interest and voting power held	100.00%
Subsidiary Company One [Member]
Subsidiary company name	Agape ATP International Holding Limited
Place and date of incorporation	Hong Kong, June 1, 2017
Particulars of issued capital	1,000,000 shares of ordinary share of HK$1 each
Principal activities	Health and wellness products and health solution advisory services
Proportional of ownership interest and voting power held	100.00%

Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - 3 months ended Sep. 30, 2019 - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Income/(Loss) [Member]	Accumulated Losses [Member]	Total
Balance at Jun. 30, 2019	$ 37,628	$ 5,293,082	$ (79)	$ (750,278)	$ 4,580,353
Balance, shares at Jun. 30, 2019	376,275,600
Foreign currency translation adjustment			(3,308)		(3,308)
Net loss				(98,064)	(98,064)
Balance at Sep. 30, 2019	$ 37,628	$ 5,293,082	$ (3,387)	$ (848,342)	$ 4,478,981
Balance, shares at Sep. 30, 2019	376,275,600

Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Sep. 30, 2019	Nov. 08, 2019
Document And Entity Information
Entity Registrant Name	Agape ATP Corp
Entity Central Index Key	0001713210
Document Type	10-Q
Document Period End Date	Sep. 30, 2019
Amendment Flag	false
Current Fiscal Year End Date	--06-30
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business Flag	false
Entity Emerging Growth Company	false
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		376,275,500
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2020

Other Payables and Accrued Liabilities - Schedule of Other Payables and Accrued Liabilities (Details) - USD ($)	Sep. 30, 2019	Jun. 30, 2019
Other Liabilities Disclosure [Abstract]
Accrued audit fees	$ 2,500	$ 20,000
Accrued professional fees	6,417
Deposit received from customer	77,962	78,231
Others	36,413	12,360
Total payables and accrued liabilities	$ 123,292	$ 110,591

Prepayments and Deposits - Schedule of Prepaid Expenses and Deposits (Details) - USD ($)	Sep. 30, 2019	Jun. 30, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid expenses	$ 12,420	$ 21,081
Deposits to supplier	349,629	477,254
Total prepaid expenses and deposits	$ 362,049	$ 498,335