0001493152-21-003755.txt : 20210216 0001493152-21-003755.hdr.sgml : 20210216 20210216060600 ACCESSION NUMBER: 0001493152-21-003755 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 80 CONFORMED PERIOD OF REPORT: 20201231 FILED AS OF DATE: 20210216 DATE AS OF CHANGE: 20210216 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Synergy Empire Ltd CENTRAL INDEX KEY: 0001766267 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-EATING PLACES [5812] IRS NUMBER: 384096727 STATE OF INCORPORATION: NV FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-235700 FILM NUMBER: 21631788 BUSINESS ADDRESS: STREET 1: NO. 19, JALAN 12/118B, STREET 2: DESA TUN RAZAK CITY: KUALA LUMPUR STATE: N8 ZIP: 56100 BUSINESS PHONE: 60391712828 MAIL ADDRESS: STREET 1: NO. 19, JALAN 12/118B, STREET 2: DESA TUN RAZAK CITY: KUALA LUMPUR STATE: N8 ZIP: 56100 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 December 31, 2020

[ ]

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 333-235700

SYNERGY EMPIRE LIMITED

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

Nevada

38-4096727

(State or other jurisdiction of

incorporation or organization)

(I.R.S. Employer

Identification No.)

No.19 Jalan 12/118B, Desa Tun Razak, 56100, Kuala Lumpur, Malaysia.

Address of principal executive offices, including zip code

+(60)3 - 9171 2828

Registrant’s phone number, including area code

N/A

(Former name, former address and former fiscal year, if changed since last report)

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

Title of each class		Trading Symbol(s)		Name on each exchange on which registered
N/A		N/A		N/A

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 (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit 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 [ ]	Non-accelerated Filer [X]	Smaller reporting company [X]
			Emerging growth company [X]

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 Rule12b-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.

N/A

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

Class		Outstanding shares as of February 13, 2021
Common Stock, $0.0001 par value		1,000,000

TABLE OF CONTENTS

		Page
PART I	FINANCIAL INFORMATION

ITEM 1.	FINANCIAL STATEMENTS:
	Condensed Consolidated Balance Sheets as of December 31, 2020 (unaudited) and March 31, 2020 (audited)	F-1
	Condensed Consolidated Statements of Operations and Comprehensive Loss for the Three and Nine Months Ended December 31, 2020 and 2019 (unaudited)	F-2
	Condensed Consolidated Statements of Shareholders’ Equity for the Three and Nine Months Ended December 31, 2020 and 2019 (unaudited)	F-3
	Condensed Consolidated Statements of Cash Flows for the Nine Months Ended December 31, 2020 and 2019 (unaudited)	F-4
	Notes to the Unaudited Condensed Consolidated Financial Statements	F-5 – F-15
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	7
ITEM 2	UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS	7
ITEM 3	DEFAULTS UPON SENIOR SECURITIES	7
ITEM 4	MINE SAFETY DISCLOSURES	7
ITEM 5	OTHER INFORMATION	7
ITEM 6	EXHIBITS	7
SIGNATURES		8

PART I — FINANCIAL INFORMATION

Item 1. Financial statements

SYNERGY EMPIRE LIMITED

CONDENSED CONSOLIDATED BALANCE SHEETS

AS OF DECEMBER 31, 2020 AND MARCH 31, 2020

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

	As of December 31, 2020			As of March 31, 2020
		(Unaudited)			(Audited)
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	637,953		$	87,492
Trade receivables, net		773			721
Prepaid expenses and deposits		43,039			23,743
Inventories		8,494			17,005
TOTAL CURRENT ASSETS	$	690,259		$	128,961

NON-CURRENT ASSETS
Operating lease right of use asset, net		140,406			144,536
Plant and equipment, net		123,762			135,444
TOTAL ASSETS	$	954,427		$	408,941

LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES
Accounts payable	$	7,366		$	11,427
Accrued expenses and other payables		122,943			143,831
Operating lease liability		30,726			63,419
Bank borrowing		15,604			15,267
Amount due to related parties		282,020			280,180
Amount due to a director		938,852			644,072
TOTAL CURRENT LIABILITIES	$	1,397,511		$	1,158,196

NON-CURRENT LIABILITIES
Operating lease liability		113,198			82,619
Bank borrowing		31,134			30,453
TOTAL LIABILITIES	$	1,541,843		$	1,271,268

STOCKHOLDERS’ EQUITY
Preferred stock – Par value $0.0001; Authorized: 50,000,000 None issued and outstanding		-			-
Common stock – Par value $0.0001; Authorized: 450,000,000 Issued and outstanding: 1,000,000 shares as of December 31, 2020 and 900,000 shares as of March 31, 2020 respectively		100			90
Additional paid-in capital		784,083			284,093
Accumulated other comprehensive loss		(67,192	)		(2,109	)
Accumulated deficit		(1,304,407	)		(1,144,401	)
TOTAL STOCKHOLDERS’ DEFICIT	$	(587,416	)	$	(862,327	)

TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$	954,427		$	408,941

See accompanying notes to the unaudited condensed consolidated financial statements.

F-1

SYNERGY EMPIRE LIMITED

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)

FOR THE THREE AND NINE MONTHS ENDED DECEMBER 31, 2020 AND 2019

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

(Unaudited)

	Three months ended December 31,						Nine months ended December 31,
	2020			2019			2020			2019
REVENUE	$	14,258		$	161,064		$	153,721		$	386,078

COST AND EXPENSES:
Cost of revenue		(12,265	)		(100,683	)		(54,249	)		(247,303	)
General and administrative expenses		(119,816	)		(107,417	)		(312,345	)		(323,552	)
Total operating costs and expenses		(132,081	)		(208,100	)		(366,594	)		(570,855	)
Loss from operations		(117,823	)		(47,036	)		(212,873	)		(184,777	)

Other income, Net		39,538			8,256			52,867			7,757

Loss before income tax		(78,285	)		(38,780	)		(160,006	)		(177,020	)

Income tax expense		-			-			-			-

Net Loss		(78,285	)		(38,780	)		(160,006	)		(177,020	)

Foreign currency translation loss		(32,861	)		(18,869	)		(65,083	)		(1,491	)

Comprehensive loss	$	(111,146	)	$	(57,649	)	$	(225,089	)	$	(178,511	)

NET LOSS PER SHARE, BASIC AND DILUTED	$	(0.09	)	$	(0.04	)	$	(0.18	)	$	(0.20	)

WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING, BASIC AND DILUTED		903,261			900,000			901,091			900,000

See accompanying notes to the unaudited condensed consolidated financial statements.

F-2

SYNERGY EMPIRE LIMITED

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY

FOR THE THREE AND NINE MONTHS ENDED DECEMBER 31, 2020 AND 2019

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

(Unaudited)

Three and nine months ended December 31, 2020 (Unaudited)

	Common Stock
	NUMBER OF Shares		Amount		Additional Paid-in Capital		Accumulated DEFICIT			Accumulated comprehensive loss			Total STOCKHOLDERS DEFICIT
Balance as of April 1, 2020		900,000	$	90	$	284,093	$	(1,144,401	)	$	(2,109	)	$	(862,327	)
Net loss for the period		-		-		-		(24,755	)		-			(24,755	)
Foreign currency translation loss		-		-		-		-			(5,552	)		(5,552	)
Balance as of June 30, 2020		900,000	$	90	$	284,093	$	(1,169,156	)	$	(7,661	)	$	(892,634	)
Net loss for the period		-		-		-		(56,966	)		-			(56,966	)
Foreign currency translation loss		-		-		-		-			(26,670	)		(26,670	)
Balance as of September 30, 2020		900,000	$	90	$	284,093	$	(1,226,122	)	$	(34,331	)	$	(976,270	)
Issuance of share of common stock		100,000		10		499,990		-			-			500,000
Net loss for the period		-		-		-		(78,285	)		-			(78,285	)
Foreign currency translation loss		-		-		-		-			(32,861	)		(32,861	)
Balance as of December 31, 2020		1,000,000	$	100	$	784,083		(1,304,407	)		(67,192	)		(587,416	)

Three and nine months ended December 31, 2019 (Unaudited)

	Common Stock
	NUMBER OF Shares		Amount		Additional Paid-in Capital		Accumulated DEFICIT			Accumulated comprehensive loss			Total STOCKHOLDERS DEFICIT
Balance as of April 1, 2019		900,000	$	90	$	284,093	$	(928,586	)	$	(43,298	)	$	(687,701	)
Net loss for the period		-		-		-		(68,230	)		-			(68,230	)
Foreign currency translation loss		-		-		-		-			(3,247	)		(3,247	)
Balance as of June 30, 2019		900,000	$	90	$	284,093	$	(996,816	)	$	(46,545	)	$	(759,178	)
Net loss for the period		-		-		-		(70,010	)		-			(70,010	)
Foreign currency translation gain		-		-		-		-			20,625			20,625
Balance as of September 30, 2019		900,000	$	90	$	284,093	$	(1,066,826	)	$	(25,920	)	$	(808,563	)
Net loss for the period		-		-		-		(38,780	)		-			(38,780	)
Foreign currency translation gain		-		-		-		-			(18,869	)		(18,869	)
Balance as of December 31, 2019		900,000	$	90	$	284,093	$	(1,105,606	)	$	(44,789	)	$	(866,212	)

See accompanying notes to consolidated financial statements

F-3

SYNERGY EMPIRE LIMITED

CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR NINE MONTHS ENDED DECEMBER 31, 2020 AND 2019

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

	For the Nine Months Ended, December 31
	2020			2019
	(Unaudited)			(Unaudited)
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(160,006	)	$	(177,020	)

Adjustments to reconcile net loss to net cash used in operating activities
Depreciation expenses		71,599			74,831
Disposal of fixed assets		(8,667	)		-
Changes in operating assets and liabilities:
Decrease/(Increase) in accounts receivable		-			40,789
Decrease/(Increase) in inventories		9,381			1,776
Decrease/(Increase) in prepaid expenses		(16,859	)		(6,775	)
Increase/(Decrease) in accounts payable		(4,691	)		14,468
Increase/(Decrease) in accrued liabilities		(29,223	)		(44,088	)
Change in operating lease liability		(48,719	)		(53,530	)
Net cash flows used in operating activities	$	(187,185	)	$	(149,549	)

CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of plant and equipment		(2,013	)		(30,616	)
Sale proceed from disposal of property, plant and equipment		10,255			-
Net cash flows used in investing activities	$	8,242		$	(30,616	)

CASH FLOWS FROM FINANCING ACTIVITIES:
Issuance of share of common stock		500,000			-
(Repayment to)/advance from related parties		(17,720	)		59,468
Advance from directors		244,789			146,180
Principal repayments of hire purchase		-			(2,603	)
Principal repayments of bank loan		(2,202	)		(9,606	)
Net cash flows provided by financing activities	$	724,867		$	193,439

Effect of exchange rate changes in cash and cash equivalents	$	4,537		$	161

Net changes in cash and cash equivalents		550,461			13,435
Cash and cash equivalents, beginning of year		87,492			63,170

CASH AND CASH EQUIVALENTS, END OF YEAR	$	637,953		$	76,605

SUPPLEMENTAL CASH FLOWS INFORMATION
Initial recognition of operating lease right-of-use assets and operating lease obligations upon adoption of ASC Topic 842	$	62,890		$	-
Income taxes paid	$	-		$	-
Interest paid	$	3,998		$	4,489

See accompanying notes to the unaudited condensed consolidated financial statements.

F-4

SYNERGY EMPIRE LIMITED

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

FOR THE NINE MONTHS ENDED DECEMBER 31, 2020 AND 2019

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

1. ORGANIZATION AND BUSINESS BACKGROUND

Synergy Empire Limited (“the Company”) was incorporated under the laws of the State of Nevada on October 17, 2018. We have historically conducted our business through Lucky Star F&B Sdn. Bhd. and SH Dessert Sdn. Bhd, both are private limited liability company, incorporated in Malaysia.

On January 16, 2019, the Company acquired 100% of the equity interests of Synergy Empire Holding Limited, a company incorporated in Republic of the Marshall Islands (“Synergy Empire Marshall”).

On December 31, 2018, Synergy Empire Marshall acquired 100% of Synergy Empire Limited, a limited liability company incorporated in Hong Kong (“Synergy Empire HK”).

On February 21, 2019, Synergy Empire HK acquired 100% of the equity interests of Lucky Star F&B Sdn. Bhd., a limited liability company incorporated in Malaysia (“Lucky Star”).

Lucky Star acquired 100% of the equity interests of SH Dessert Sdn. Bhd., a limited liability company incorporated in Malaysia (“SH Dessert”) by Lucky Star on February 19, 2016.

Mr. Leong Will Liam is the common director and major shareholder of the Company, Synergy Empire Marshall, Synergy Empire HK, Lucky Star and SH Dessert. As a result of this common ownership and in accordance with the FASB Accounting Standards Codification Section 805 “Business Combination”, the transaction is being treated as a combination between entities under common control. The recognized assets and liabilities were transferred at their carrying amounts at the date of the transaction. The equity accounts of the combining entities are combined. Further, the companies will be combined retrospectively for prior year comparative information as if the transaction had occurred on April 1, 2017.

On December 30, 2020, the Company resolved to close the offering pursuant to the registration statement on Form S-1/A, dated February 25, 2020, that had been declared effective by the Securities and Exchange Commission on March 10, 2020. The Offering resulting in 100,000 shares of common stock being sold at $5.00 per share for a total of $500,000. The proceed of $500,000 will become the capital for our expansion, pursuant to the use of proceed stated in the aforementioned Form S-1/A.

The Company, through its wholly owned subsidiaries, produce and distribute high quality dessert through Lucky Star and operate four restaurants through SH Dessert. Details of the Company’s subsidiaries:

No.	Company Name	Domicile and Date of Incorporation	Particulars of Issued Capital	Principal Activities
1	Synergy Empire Holding Limited	Marshall Islands, October 22, 2018	1 Share of Ordinary Share, US$1 each	Investment Holding

2	Synergy Empire Limited	Hong Kong, October 18, 2018	1 Share of Ordinary Share, HKD1 each	Investment Holding

3	Lucky Star F&B Sdn. Bhd.	Malaysia, February 9, 2010	100,000 Share of Ordinary Share, MYR1 each	Dessert Producer and Distributor

4	SH Dessert Sdn. Bhd.	Malaysia, February 19, 2016	100 Share of Ordinary Share, MYR1 each	Restaurant Operator

F-5

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

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

The accompanying financial statements include the accounts of the Company and its wholly-owned subsidiaries. Intercompany transactions and balances were eliminated in consolidation.

Below is the organization chart of the Group.

Use of Estimates

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

COVID-19 outbreak

In March 2020 the World Health Organization declared coronavirus COVID-19 a global pandemic. The COVID-19 pandemic has negatively impacted the global economy, workforces, customers, and created significant volatility and disruption of financial markets. It has also disrupted the normal operations of many businesses, including ours. This outbreak could decrease spending, adversely affect demand for our services and harm our business and results of operations. It is not possible for us to predict the duration or magnitude of the adverse results of the outbreak and its effects on our business or results of operations at this time.

Cash and Cash Equivalents

The Company considers short-term, highly liquid investments with an original maturity of 90 days or less to be cash equivalents.

Our deposit in Hong Kong is currently deposit in CMB Wing Lung Bank Limited, and there is a Deposit Protection Scheme protects our eligible deposits held with bank in Hong Kong which is members of the Scheme. The scheme will pay us a compensation up to a limit of Hong Kong Dollars (“HKD”) 500,000, approximately $64,516, if CMB Wing Lung Bank fails.

Our deposit in Malaysia is currently deposit in Public Bank Berhad, United Overseas Bank (Malaysia) Bhd and Malayan Banking Berhad. Perbadanan Insurans Deposit Malaysia protects our eligible deposits held with bank in Malaysia which is members of the Scheme. The scheme will pay a compensation up to a limit of Malaysia Ringgit (“MYR”) 250,000 per deposit per member bank, approximately $59,623 if the banks fails.

Plant and Equipment

Plant and equipment are stated at cost, with depreciation and amortization provided using the straight-line method over the following periods:

Asset Categories		Depreciation Periods
Renovation		over the remaining lease period
Office and kitchen equipment		10 years
Motor vehicle		5 years

F-6

Inventories

Inventories consisting of products available for sell, are stated at the lower of cost or market value. Cost of inventory is determined using the first-in, first-out (FIFO) method. Inventory reserve is recorded to write down the cost of inventory to the estimated market value due to slow-moving merchandise and damaged goods, which is dependent upon factors such as historical and forecasted consumer demand, and promotional environment. The Company takes ownership, risks and rewards of the products purchased. Write downs are recorded in cost of revenue in the consolidated statements of operations and comprehensive income (loss).

Revenue recognition

Revenue is generated through sale of goods and delivery services. Revenue is recognized when a customer obtains control of promised goods or services and is recognized in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those goods and services. The Company applies the following five-step model in order to determine this amount:

(i) identification of the promised goods and services in the contract;

(ii) determination of whether the promised goods and services are performance obligations, including whether they are distinct in the context of the contract;

(iii) measurement of the transaction price, including the constraint on variable consideration;

(iv) allocation of the transaction price to the performance obligations; and

(v) recognition of revenue when (or as) the Company satisfies each performance obligation.

The Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606). Under Topic 606, the Company records revenue when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable and collectability is probable. The Company records revenue from the sale of product upon shipment or delivery of the products to the customer. The Company doesn’t allow return of the products purchased or refund unless the food delivered is spoilt.

Cost of revenue

Cost of revenue includes the purchase cost of raw material for manufacturing and distribute to customers and packing materials. It includes purchasing and receiving costs, internal transfer costs, other costs of distribution network, opening and closing inventory net off discount received and return outwards in cost of revenue.

Income tax expense

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

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

The Company conducts major businesses in Malaysia and is subject to tax in their own jurisdictions. As a result of its business activities, the Company will file separate tax returns that are subject to examination by the foreign tax authorities.

F-7

Lease

The Company officially adopted ASC 842 for the period on and after April 1, 2019 as permitted by ASU 2016-02. ASC 842 originally required all entities to use a “modified retrospective” transition approach that is intended to maximize comparability and be less complex than a full retrospective approach. On July 30, 2018, the FASB issued ASU 2018-11 to provide entities with relief from the costs of implementing certain aspects of the new leasing standard, ASU 2016-02 of which permits entities may elect not to recast the comparative periods presented when transitioning to ASC 842. As permitted by ASU 2018-11, the Company elect not to recast comparative periods, thusly.

Foreign currencies translation

Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statement of operations and comprehensive income (loss).

The functional currency of the Company is the United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. In addition, the Company’s subsidiary maintains its books and record in the respective local currency, Hong Kong Dollars (“HK$”) and Malaysian Ringgits (“MYR”), which is the respective functional currency as being the primary currency of the economic environment in which the entity operates.

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

Translation of amounts from the local currency of the Company into US$1 has been made at the following exchange rates for the respective periods:

	For the nine months ended December 31
	2020		2019
Period-end MYR : US$1 exchange rate		4.02		4.09
Period-average MYR : US$1 exchange rate		4.19		4.16
Period-end/Period-average HK$ : US$1 exchange rate		7.75		7.75

Related parties

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

Fair value of financial instruments

The carrying value of the Company’s financial instruments: cash and cash equivalents, trade receivable, deposits and other receivables, amount due to related parties and other payables approximate at their fair values because of the short-term nature of these financial instruments.

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

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

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

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

As of December 31, 2020 and 2019, the Company did not have any nonfinancial assets and liabilities that are recognized or disclosed at fair value in the financial statements, at least annually, on a recurring basis, nor did the Company have any assets or liabilities measured at fair value on a non-recurring basis.

Net Income/(Loss) per Share

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

F-8

Recently Issued Accounting Standards

In September 2016, the FASB issued ASU 2016-13, Measurement of Credit Losses on Financial Instruments (Topic 326), which replaces the incurred-loss impairment methodology and requires immediate recognition of estimated credit losses expected to occur for most financial assets, including trade receivables. Credit losses on available-for-sale debt securities with unrealized losses will be recognized as allowances for credit losses limited to the amount by which fair value is below amortized cost. ASU 2016-13 is effective for the Company beginning January 1, 2020 and early adoption is permitted. The Company does not believe the potential impact of the new guidance and related codification improvements will be material to its financial position, results of operations and cash flows.

Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future financial statements.

3. GOING CONCERN UNCERTAINTIES

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company having accumulated deficit of $1,304,407 and $1,144,401 as of December 31, 2020 and March 31, 2020, respectively.

Furthermore, the Company recorded a negative working capital of $707,252 and $1,029,235 as of December 31, 2020 and March 31, 2020 respectively.

For the nine months ended December 31, 2020 and 2019, the Company suffered from a net loss of $160,006 and $177,020 respectively.

For the nine months ended December 31, 2020 and 2019, the Company recorded operating cash outflows of $187,185 and $149,549 in operating activities respectively.

The Company’s cash position is not significant to support the Company’s daily operations. While the Company believes in the viability of its strategy and in its ability to raise additional funds, there can be no assurances to that effect. The Company’s ability to continue as a going concern is dependent upon its ability to improve profitability and the ability to acquire financial support from its shareholder.

These and other factors raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that financial statements are issued. These financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result in the Company not being able to continue as a going concern.

4. PREPAID EXPENSES AND DEPOSITS

	As of December 31, 2020 (Unaudited)		As of March 31, 2020 (Audited)
Rental deposits	$	28,789	$	20,468
Prepaid expenses		12,896		2,001
Other receivables		1,354		1,274
Total	$	43,039	$	23,743

The rental deposits represent the deposit of the tenancy agreements.

Prepaid expenses represent the deposit payments of public utilities, such as electricity, telephone, water supplies, rental and kitchen and office equipment.

Other receivables represent payment made on behalf of customers such as lorry rental.

5. INVENTORIES

As of

December 31, 2020

(Unaudited)

As of

March 31, 2020

(Audited)

Raw material, at cost

8,494

17,005

F-9

6. PLANT AND EQUIPMENT

	As of December 31, 2020 (Unaudited)			As of March 31, 2020 (Audited)
Renovation	$	164,420		$	154,240
Office equipment		-			1,316
Kitchen equipment		11,722			8,973
Motor vehicle		12,182			41,500
Total plant and equipment	$	188,324		$	206,029
Less: Accumulated depreciation		(64,562	)		(70,585	)
Total plant and equipment	$	123,762		$	135,444

For the nine months ended December 31, 2020, the Company had invested $2,013 into kitchen equipment and made written off renovation of approximately $1,001 and office equipment of approximately $1,411 due to closure of restaurant outlets, recorded a loss of $576 and $1,012 respectively.

In addition, the Company also dispose $32,326 worth of fully depreciated motor vehicle at cost for a consideration of $10,255 towards the Company.

The depreciation expenses for the three and nine months ended December 31, 2020 amounted to $7,174 and $21,050 respectively.

7. ACCRUED EXPENSES AND OTHER PAYABLES

	As of December 31, 2020 (Unaudited)		As of March 31, 2020 (Audited)
Accrued expenses	$	25,966	$	53,244
Other payables		96,977		90,587
Total	$	122,943	$	143,831

Accrued expenses consisted of accrued salary, rental, utilities bills, audit fee, while other payables consisted of some third-party loans.

The loan from third-party amounted to $57,588 and $54,060 as of December 31 and March 31, 2020 respectively, is unsecured, non-interest bearing and payable on demand.

8. AMOUNT DUE TO RELATED PARTIES

As of March 31, 2020 and 2019, the Company has an outstanding loan payable to our CEO, Mr. Law Jia Ming of $280,180 and $216,911 respectively. This loan is unsecured, non-interest bearing and payable on demand. Mr. Law Jia Ming was a director of our subsidiaries, Lucky Star F&B Sdn. Bhd. and SH Desserts Sdn Bhd., until February 21, 2019 and July 1, 2019 respectively. He has been our CEO and CFO since October 17, 2018.

Amount due to related party, Mr. Law Jia Ming
Balance as of March 31, 2019 (Audited)	$	216,911
Advancement from related party		77,487
Foreign currency translation		(14,218	)
Balance as of March 31, 2020 (Audited)	$	280,180
Repayment to related party		(17,720	)
Foreign currency translation		19,560
Balance as of December 31, 2020 (Unaudited)	$	282,020

For the nine months ended December 31, 2019, Mr. Law Jia Ming had advanced $59,468 to the Company.

For the nine months ended December 31, 2020, the Company had repaid $17,720 to Mr. Law Jia Ming.

F-10

9. AMOUNT DUE TO A DIRECTOR

As of March 31, 2019, the Company has an outstanding loan payable to Mr. Leong Will Liam amounted $499,261. Of which including an amount due to CBA Capital Holdings Sdn. Bhd, a company solely owned and controlled by Mr. Leong Will Liam, amounted to $24,822, which is the consideration accrued by Company to acquired Lucky Star from its existing shareholder, paid by CBA Capital Holdings Sdn. Bhd on behalf of the Company and a loan from directly from Mr. Leong Will Liam amounted $474,439.

For the year ended March 31, 2020, Mr. Leong Will Liam has further loaned $173,862 to the Company.

As of March 31, 2020, the Company has an outstanding loan payable to Mr. Leong Will Liam amounted $644,072. Of which including an amount due to CBA Capital Holdings Sdn. Bhd. amounted $24,822.

For the nine months ended December 31, 2020, Mr. Leong Will Liam has further advance $244,789 to the Company.

As of December 31, 2020, the Company has an outstanding loan payable to Mr. Leong Will Liam amounted $ 938,852. Of which including an amount due to CBA Capital Holdings Sdn. Bhd. amounted $24,822.

Both aforementioned loans are unsecured, non-interest bearing and payable on demand.

Amount due to director, Mr. Leong Will Liam
Balance as of March 31, 2019 (Audited)	$	474,439
Loan from Director		173,862
Foreign currency translation		(29,051	)
Balance as of March 31, 2020 (Audited)	$	619,250
Advances from Director		244,789
Foreign currency translation		49,991
Balance as of December 31, 2020 (Unaudited)	$	914,030

On January 21, 2019, the Company acquired Lucky Star from its existing shareholder for a consideration of $24,822 which was paid by CBA Capital Holdings Sdn. Bhd., a company solely owned and controlled by our sole director, Mr. Leong Will Liam, on behalf of the Company. CBA Capital Holdings Sdn. Bhd. lent and waived an interest-free loan of $257,183 in Lucky Star F&B Sdn. Bhd., our wholly own subsidiary, as contribution and recorded in additional paid in capital.

No transaction took place for the year ended March 31, 2020 and nine months ended December 31, 2020

Amount due to director, CBA Capital Holdings Sdn. Bhd.

Balance as of March 31, 2020 (Audited)	$	24,822

Balance as of December 31, 2020 (Unaudited)	$	24,822

10. BANK BORROWING

On January 25, 2017, Lucky Star F&B Sdn. Bhd., a wholly owned subsidiary of the Company has acquired a business loan from Standard Chartered Saadiq Berhad, a bank incorporated in Malaysia, amounted to MYR342,834 (approximately $85,231) at annual interest rate of 6.00% accrued in arrear, for a repayment period of 72 months with interest bearing monthly installment of MYR6,473 (approximately $1,609) which is the sole bank borrowing other than hire purchase obtained by the Company while the last repayment is expected on February 5, 2023.

The outstanding balance of business loan as of December 31, 2020 and March 31, 2019 can be summarized as follow:

	As of December 31, 2020 (Unaudited)		As of March 31, 2020 (Audited)
Bank borrowing (Current portion)	$	15,604	$	15,267
Bank borrowing (Non-current portion)		31,134		30,453
Total	$	46,738	$	45,720

For the nine months ended December 31, 2020, the Company repaid $2,202 while incurring additional $2,455 interest in loan deferment.

On April 1, 2020, Standard Chartered Saadiq Berhad announced to provide loan deferment to borrower for a period 6 months in supporting of Malaysia National Bank to ease financial pressure as a result of movement control order promulgated by Malaysia Government to contain the outbreak of COVID-19.

Pursuant to the announcement, no instalment is required, and no penalty will be imposed during the 6 months period however additional non-compounding interest will continue to accrue. As such, the Company has incurred additional interest of $2,455 interest expenses.

For the nine months ended December 31, 2019, the Company repaid $9,606 in bank borrowings.

F-11

Maturities of the loan for each of the five years and thereafter are as follows:

Year ending March 31
2021	$	3,744
2022	$	16,024
2023	$	17,702
2024	$	9,269
2025	$	-
Total	$	46,738

11. LEASE - RIGHT-OF-USE ASSET AND LEASE LIABILITIES

As of March 31, 2020, the Company recognized approximately US$215,043, lease liability as well as right-of-use asset for all leases (with the exception of short-term leases) at the commencement date. Lease liabilities are measured at present value of the sum of remaining rental payments as of March 31, 2020, with discounted rate of 6.65% adopted from Malayan Banking (Maybank) Berhad’s base lending rate as a reference for discount rate, as this bank is the largest bank and national bank of Malaysia.

On July 29, 2020, the Management of the Company decide to terminate two restaurant outlets on Setapak and Pandan Indah, 3-month notice were given to the landlord, effective on August 1, 2020 onwards. As such, both restaurant outlets tenancy agreement expires on October 31, 2020 and no longer carry any operation as of December 31, 2020.

On September 22, 2020, the Management of the Company decide to terminate restaurant outlets on Botanic and C180, 2-month notice were given to the landlord, effective on September 28, 2020 onwards. As such, both restaurant outlets tenancy agreement expired on November 30, 2020 and no longer carried any operation as of December 31, 2020.

On November 15, 2020, the Company enter into a new tenancy agreement with an unrelated third party for a new shop located in C180 through indirect wholly owned subsidiary SH Dessert Sdn Bhd for a tenancy period of two years. SH Dessert Sdn Bhd were given a rent-free grace period of one month from November 15, 2020 to December 14, 2020, upon the expiration of rent-free grace period, the Company shall begin serving rental of MYR 6,000 (approximately $1,492) on monthly basis. The premise is intended to be operated as a new restaurant outlet.

As of December 31, 2020, other than the new tenancy agreements and Central Kitchen, all other tenancy agreements are fully expired, as such discontinuation adjustment were included to the computation of right of use assets and lease liabilities.

A single lease cost is recognized over the lease term on a generally straight-line basis. All cash payments of operating lease cost are classified within operating activities in the statement of cash flows.

The initial recognition of operating lease right-of-use and lease liabilities as follow:

Gross lease payable	$	209,249
Less: imputed interest		(25,507	)
Initial recognition as of April 1, 2019	$	183,742
Additional lease recognizes for the year ended March 31, 2020		31,301
Gross lease as of March 31, 2020		215,043

As of December 31, 2020, operating lease right of use asset as follow:

Gross lease as of March 31, 2020	$	215,043
Amortization for the year ended March 31, 2020		(70,507	)
Balance as of March 31, 2020 (Audited)	$	144,536
New lease recognized on November 15, 2020		63,062
Amortization for nine months ended December 31, 2020		(50,549	)
Adjustment for discontinuation of tenancy		(24,977	)
Foreign exchange translation		8,334
Balance as of December 31, 2020	$	140,406

As of December 31, 2020, operating lease liability as follow:

Gross lease as of March 31, 2020	$	215,043
Less: gross repayment for the year ended March 31, 2020		(79,555	)
Add: imputed interest for the year ended March 31, 2020		10,550
Balance as of March 31, 2020 (Audited)	$	146,038
New lease recognized on November 15, 2020		63,062
Add: imputed interest for the nine months ended December 31, 2020		6,134
Less: gross repayment for the nine months ended December 31, 2020		(54,853	)
Adjustment for discontinuation of tenancy		(24,977	)
Foreign exchange translation		8,520
Balance as of December 31, 2020	$	143,924
Less: lease liability current portion		(30,726	)
Lease liability non-current portion		113,198

F-12

For the three and nine months ended December 31, 2020, the amortization of the operating lease right of use asset amounted $17,999 and $50,549, respectively.

Maturities of operating lease obligation as follow:

Year ending
March 31, 2021		7,509
March 31, 2022		31,719
March 31, 2023		36,414
March 31, 2024		38,699
March 31, 2025		29,583
Total	$	143,924

Other information:

	Nine months ended December 31
	2020			2019
	(unaudited)			(unaudited)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flow to operating lease	$	56,683		$	53,530
Right-of-use assets obtained in exchange for operating lease liabilities		63,062			171,152
Remaining lease term for operating lease (years)		4.50			5.25
Weighted average discount rate for operating lease		6.65	%		6.65	%

The Company has incurred lease expenses amounted to $56,683 for the nine months ended December 31, 2020.

12. CONCENTRATION OF RISK

(a)	Major Customers

For the three and nine months ended December 31, 2020 and 2019, there was no customer who accounted for 10% or more of the Company’s revenues nor with significant outstanding receivables.

(b)	Major Suppliers

For the three and nine months ended December 31, 2020 and 2019, there was no supplier who accounted for 10% or more of the Company’s purchases nor with significant outstanding payables.

13. Income Taxes

The income / (loss) before income taxes of the Company for the nine months ended December 31, 2020 and 2019 were comprised of the following:

	For the nine months ended December 31
	2020			2019
Tax jurisdictions from:
– Local	$	10,930		$	(6,321	)

– Foreign, representing:
Marshall Islands (non-taxable jurisdiction)		(1,142	)		(905	)
Hong Kong		(613	)		(160	)
Malaysia		(169,181	)		(169,634	)
Loss before income taxes	$	(160,006	)	$	(177,020	)

F-13

Provision for income taxes consisted of the following:

		As of December 31, 2020		As of March 31, 2020

Current:
– Local	$	-	$	-
– Foreign:
Marshall Islands (non-taxable jurisdiction)		-		-
Hong Kong		-		-
Malaysia		-		-

Deferred:
– Local		-		-
– Foreign		-		-
	$	-	$	-

The effective tax rate in the periods presented is the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rates. During the periods presented, the Company has a number of subsidiaries that operates in different countries and is subject to tax in the jurisdictions in which its subsidiaries operate, as follows:

United States of America

The Tax Act reduces the U.S. statutory corporate tax rate from 35% to 21% for our tax years beginning in 2018. The Company is registered in the State of Nevada and is subject to United States of America tax law. As of December 31, 2020, the operations in the United States of America incurred $50,882 of cumulative net operating losses (NOL’s) which can be carried forward to offset future taxable income. The NOL carryforwards begin to expire in 2040, if unutilized. The Company has provided for a full valuation allowance of approximately $10,685 against the deferred tax assets on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future.

Hong Kong

Synergy Empire HK operating in Hong Kong are subject to the Hong Kong Profits Tax at the statutory income tax rate of 8.25% on assessable profits up to HK$2,000,000; and 16.5% on any part of assessable profits over HK$2,000,000. As of December 31, 2020, subsidiary in Hong Kong incurred an aggregate operating loss of $1,925. The cumulative operating losses can be carried forward to offset future taxable income. The Company has provided for a full valuation allowance against the deferred tax assets of $159 on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future.

Malaysia

Lucky Star F&B Sdn. Bhd. and SH Desserts Sdn. Bhd. are subject to the Malaysia Corporate Tax Laws at a two tier corporate income tax rate based on amount of paid up capital. The tax rate for year of assessment 2020 for company with paid-up capital of MYR 2,500,000 (approximately $580,000) or less and that are not part of a group containing a company exceeding this capitalization threshold is 17% on the first MYR 600,000 (approximately $143,000) taxable profit with the remaining balance being taxed at 24%.

For the nine months ended December 31, 2020 and 2019, Lucky Star F&B Sdn. Bhd. incurred a loss of $142,412 and $141,146 respectively, while SH Desserts Sdn. Bhd. incurred an operating loss of $27,932 and $28,104 respectively, which can be carried forward for seven years to offset its taxable income.

As of December 31, 2020, the operations in Malaysia incurred $1,248,356 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss can be carried forward for seven years. The Company has provided for a full valuation allowance against the deferred tax assets of $212,221 on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future.

F-14

The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of December 31, 2020 and March 31, 2020:

	As of			As of
	December 31, 2020			March 31, 2020
Deferred tax assets:

Net operating loss carryforwards	$			$
– United States of America		10,685			12,981
– Marshall Islands		-			-
– Hong Kong		159			108
– Malaysia		212,221			183,262
		223,065			196,351
Less: valuation allowance		(223,065	)		(196,351	)
Deferred tax assets	$	-		$	-

Management believes that it is more likely than not that the deferred tax assets will not be fully realizable in the future. Accordingly, the Company provided for a full valuation allowance against its deferred tax assets of $223,065 as of December 31, 2020.

14. STOCKHOLDERS’ EQUITY

On October 17, 2018, the founder of the Company, Mr. Leong Will Liam purchased 900,000 shares of restricted common stock of the Company at $0.03 per share for the Company’s initial working capital. Each share was with a par value of $0.0001. All proceeds received are used for the Company’s working capital.

On January 21, 2019, CBA Capital Holdings Sdn. Bhd. waived an interest-free loan of $257,183 in Lucky Star F&B Sdn. Bhd., our wholly own subsidiary, as contribution and recorded in additional paid in capital. CBA Capital Holdings Sdn. Bhd. is wholly owned by our Director, Mr. Leong Will Liam.

As of December 31, 2020, there were 1,000,000 shares of common stock issued and outstanding.

There were no stock options, warrants or other potentially dilutive securities outstanding as of December 31, 2020.

15. SUBSEQUENT EVENTS

In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred after December 31, 2020 up through the date the Company presented these audited financial statements.

On 11 January 2021, Prime Minister of Malaysia Muhyiddin Yassin announced that Movement Control Order restrictions would be re-introduced to the states of Malacca, Johor, Penang, Selangor, Sabah and the federal territories of Kuala Lumpur (which the Company restaurants are operating within), Putrajaya, and Labuan from January 13, 2021 to January 26, 2021 for a period of two weeks due to increase in daily COVID-19 infection cases. Restriction of Movement Control Order as following:

	●	Banning travel between states and districts;
	●	Limiting travel 10km away from homes;
	●	Stay at home orders;
	●	Only allowing two people per household to travel in cars and buy groceries;
	●	Banning social gatherings including weddings, seminars, and sports;
	●	Eateries and hawker stalls can only provide takeaway services and deliveries;
	●	Only five essential economic sectors allowed to operate: manufacturing, construction, services (including supermarkets, banks and health services), trade and distribution and plantations;
	●	Outdoor recreational activities limited to people from the same household;
	●	Non-essential workers to work from home; and
	●	Five person limit at mosques and other places of worship.

F-15

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 August 3, 2020, for the year ended March 31, 2020 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 financial statements and the notes to the financial statements included elsewhere in this Form 10-Q.

Certain statements in this Report constitute forward-looking statements. These forward-looking statements include statements, which involve risks and uncertainties, regarding, among other things, (a) our projected sales, profitability, and cash flows, (b) our growth strategy, (c) anticipated trends in our industry, (d) our future financing plans, and (e) our anticipated needs for, and use of, working capital. They are generally identifiable by use of the words “may,” “will,” “should,” “anticipate,” “estimate,” “plan,” “potential,” “project,” “continuing,” “ongoing,” “expects,” “management believes,” “we believe,” “we intend,” or the negative of these words or other variations on these words or comparable terminology. In light of these risks and uncertainties, there can be no assurance that the forward-looking statements contained in this filing will in fact occur. You should not place undue reliance on these forward-looking statements.

The forward-looking statements speak only as of the date on which they are made, and, except to the extent required by federal securities laws, we undertake no obligation to update any forward-looking statements to reflect events or circumstances after the date on which the statements are made or to reflect the occurrence of unanticipated events.

Overview

We share the same business plan as that of our subsidiaries. We are engaged in the production and sale of food products, specifically dessert created and sold through various restaurants that we operate in Malaysia. We sell our goods under our brand name “Sweet Hut.” We have four dessert restaurant chains and one central kitchen.

It is worth highlighting that, on March 16, 2020, Malaysia Prime Minister announced the implementation of Movement Control Order (“MCO”) under Control of Infectious Diseases Act 1988 and the Police Act 1967 to contain the spread of coronavirus disease 2019 (“COVID-19”). Pursuant to the declaration, initial phase of the MCO effectively take place from March 18, 2020 to March 31, 2020 for a period of 14 days, and subsequently extended to May 12, 2020 with three 14-day MCO extensions declared by Malaysia Prime Minister.

Pursuant to the MCO, all government and private premises except those involved in essential supply of goods and services such as water, electricity, energy, telecommunications, postal, transportation, irrigation, oil, gas, fuel, lubricants, broadcasting, finance, banking, health, pharmacy, fire, prison, port, airport, safety, defense, cleaning, retail and food supply should be closed.

On May 1, 2020, Malaysia Prime Minister announced that Conditional Movement Control Order (“CMCO”), a relaxation of MCO will replaced existing MCO on May 4, 2020 onwards and scheduled to expire on original 4th MCO expiration date, May 12, 2020. On May 10, 2020, Malaysia Prime Minister announced that the CMCO will be extended for a period of 4 weeks from May 13, 2020 until June 9, 2020.

Pursuant to CMCO, most economic sectors and activities are allowed to operate while observing the business standard operation procedures such as in our case social distancing and recording the names and telephone numbers of customers and the dates of their visit.

On June 7, 2020, Malaysia Prime Minister announced that Recovery Movement Control Order (“RMCO”) would take place from June 10, 2020 to August 31, 2020, while preserving previous allowable economic activity, interstate travelling is now permissible.

The Company’s central kitchen and all four restaurants were operating throughout the MCO, CMCO and RMCO period.

On September 22, 2020, the Management of the Company decide to terminate restaurant outlets on Botanic and C180, 2-month notice were given to the landlord, effective on September 28, 2020 onwards. As such, both restaurant outlets tenancy agreement expires on November 30, 2020 and no longer carry any carry any operation as of December 31, 2020.

On November 15, 2020, the Company enter into a new tenancy agreement with unrelated third party for a new shop located in C180 through indirect wholly owned subsidiary SH Dessert Sdn Bhd for a tenancy period of two years. SH Dessert Sdn Bhd were given a rent-free grace period of one month from November 15, 2020 to December 14, 2020, upon the expiration of rent-free grace period, the Company shall began serving rental of MYR 6,000 (approximately $1,492) on monthly basis. The premise is intended as a new restaurant outlet.

	●	Banning travel between states and districts;
	●	Limiting travel 10km away from homes;
	●	Stay at home orders;
	●	Only allowing two people per household to travel in cars and buy groceries;
	●	Banning social gatherings including weddings, seminars, and sports;
	●	Eateries and hawker stalls can only provide takeaway services and deliveries;
	●	Only five essential economic sectors allowed to operate: manufacturing, construction, services (including supermarkets, banks and health services), trade and distribution and plantations;
	●	Outdoor recreational activities limited to people from the same household;
	●	Non-essential workers to work from home; and
	●	Five person limit at mosques and other places of worship.

Results of Operations

For the nine months ended December 31, 2020 and 2019, the Company has generated a revenue of $153,721 and $386,078, respectively, decrease of 60.18% Y-O-Y. Breakdown of revenue as following:

	Three months ended December 31						Nine months ended December 31
	2020			2019			2020			2019
Dine-In and Take Away Revenue	$	8,667		$	144,109		$	96,901		$	325,987
Percentage towards Total Revenue		60.79	%		89.47	%		63.04	%		84.44	%

Delivery Revenue	$	5,591		$	16,955		$	56,820		$	60,091
Percentage towards Total Revenue		39.21	%		10.53	%		36.96	%		15.56	%

Total Revenue	$	14,258		$	161,064		$	153,721		$	386,078

Total Cost of Sales	$	(12,265	)	$	(100,683	)	$	(54,249	)	$	(247,303	)

Total Gross Profit	$	1,993		$	60,381		$	99,472		$	138,775
Gross Profit Margin		13.98	%		37.49	%		64.71	%		35.94	%

Revenue for the Three Months ended December 31, 2020

Dine-in and take away revenue decreased from $144,109 for the three months ended December 31, 2019 to $8,667 for the three months ended December 31, 2020 for a declination rate of approximately 93.99%.

Delivery revenue decreased from $16,955 for the three months ended December 31, 2019 to $5,591 for the three months ended December 31, 2020 for a declination rate of approximately 67.02%.

Total revenue decreased from $161,064 for the three months ended December 31, 2019 to $14,258 for the three months ended December 31, 2020 for a declination rate of approximately 91.14%. Declination in revenue primarily due to the closure of our restaurant outlets during the 3 months period ended December 31, 2020.

Revenue for the Nine Months ended December 31, 2020

Dine-in and take away decreased from $325,987 for the nine months ended December 31, 2019 to $96,901 for the nine months ended December 31, 2020, for a declination rate of 70.27%.

Delivery revenue decreased from $60,091 for the nine months ended December 31, 2019 to $56,820 for the nine months ended December 31, 2020 for a declination rate of 5.44%.

Total revenue decreased from $386,078 for the nine months ended December 31, 2019 to $153,721 for the nine months ended December 31, 2020 for a declination rate of 60.18%. Declination in revenue primarily due to the closure of our restaurant outlets during the 3 months period ended December 31, 2020.

Gross Profit

The Company gross profit decreased from $60,381 for the three months ended December 31, 2019 to $1,993 for the three months ended December 31, 2020 for a declination rate of 96.70%, while gross profit for the nine months ended December 31, 2019 decreased from $138,775 to $99,472 for the nine months ended December 31, 2020 for a declination rate of 28.32%.

General and Administrative Expenses

For the nine months ended December 31, 2020 and 2019, the Company has incurred a general and administrative expenses of $312,345 and $323,552, respectively. Of which primarily consist of salary, lease expenses, utilities, depreciation, professional fees and repair and maintenance and advertisement and promotions.

	Nine months ended December 31
Primary expenses		2020			2019
Salary and salary related expenses	$	168,688		$	165,422
Percentage towards General and Administrative Expenses		54.01	%		51,13	%

Lease expenses	$	56,683		$	63,859
Percentage towards General and Administrative Expenses		18.15	%		19.74	%

Utility expenses	$	25,273		$	34,486
Percentage towards General and Administrative Expenses		8.09	%		10.66	%

Depreciation expenses	$	21,050		$	20,132
Percentage towards General and Administrative Expenses		6.74	%		6.22	%

Professional expenses	$	13,963		$	13,163
Percentage towards General and Administrative Expenses		4.47	%		4.07	%

Repair and maintenance expenses	$	4,709		$	14,427
Percentage towards General and Administrative Expenses		1.51	%		4.46	%

Compliance expenses	$	4,096		$	3,761
Percentage towards general and administrative expenses		1.31	%		1.16	%

Advertisement and promotion expenses	$	954		$	-
Percentage towards General and Administrative Expenses		0.31	%		-	%

Total primary expenses	$	295,416		$	315,250
Percentage towards General and Administrative Expenses		95.06	%		97.43	%

Miscellaneous expenses	$	16,929		$	8,302
Percentage towards General and Administrative Expenses		5.42	%		2.57	%

Total General and Administrative Expenses	$	312,345		$	323,552

Net Loss

For the nine months ended December 31, 2020 and 2019, the Company has incurred a net loss of $160,006 and $177,020 respectively.

Foreign Currency Exposure

The Company cannot guarantee that the current exchange rate will remain stable, therefore there is a possibility that the Company could post the same amount of income for two comparable periods and because of the fluctuating exchange rate post higher or lower income depending on exchange rate converted into US$ at the end of the financial year. The exchange rate could fluctuate depending on changes in political and economic environments without notice.

Liquidity and Capital Resources

Operating Activities Cash Flow

For the nine months ended December 31, 2020, the Company has used $187,185 in operating activities primarily caused by net loss from operating, loss on disposal of fixed assets, increase in prepayment and decrease in trade payable and other payable and change in operating lease liability contra by depreciation, decrease in inventories.

For the nine months ended December 31, 2019, the Company has used $149,549 in operating activities primarily caused by net loss from operating, increase in prepayment, accrued liability and lease liability contra by depreciation, decrease in trade receivable, inventories increase in account payable.

Investing Activities Cash Flow

The Company has invested $2,013 for the acquisition of new kitchen equipment and received $10,255 from disposing fully depreciated motor vehicle, netting a $8,242 net proceed from investing cash flow for the nine months ended December 31, 2020.

The Company has invested $30,616 in renovation in central kitchen for the nine months ended December 31, 2019.

Financing Activities Cash Flow

For the nine months ended December 31, 2020, the Company received $724,867 from financing cash flow primarily consist of advances from director and issuance of shares of common stock pursuant to our public offering contra by repayment of bank loan and advancement to related party.

For the nine months ended December 31, 2019, the Company received $193,439 from financing cash flow primarily consist of advances from director and officer contra by repayment of hire purchase loan and business loan.

Off-balance Sheet Arrangements

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 as of December 31, 2020.

Contractual Obligations

On November 15, 2020, the Company enter into a new tenancy agreement with an unrelated third party for a new shop located in C180 through indirect wholly owned subsidiary SH Dessert Sdn Bhd for a tenancy period of two years. SH Dessert Sdn Bhd were given a rent-free grace period of one month from November 15, 2020 to December 14, 2020, upon the expiration of rent-free grace period, the Company shall began serving rental of MYR6,000 (approximately $1,492) on monthly basis. The premise is intended to be operated as a new restaurant outlet.

As of December 31, 2020, the Company has no other contractual obligations involved other than aforementioned tenancy agreement.

ITEM 3 QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide information required by this Item.

ITEM 4 CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures:

We carried out an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) as of December 31, 2020. This evaluation was carried out under the supervision and with the participation of our Chief Executive Officer and our Chief Financial Officer. Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, as of December 31, 2020, our disclosure controls and procedures were not effective due to the presence of material weaknesses in internal control over financial reporting.

A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company’s annual or interim financial statements will not be prevented or detected on a timely basis. Management has identified the following material weaknesses which have caused management to conclude that, as of December 31, 2020, our disclosure controls and procedures were not effective: (1) lack of a functioning audit committee due to a lack of a majority of independent members and a lack of a majority of outside directors on our board of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures; (2) inadequate segregation of duties and effective risk assessment; (3) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements and application of both US GAAP and SEC guidelines; and (4) lack of internal audit function due to the fact that the Company lacks qualified resources to perform the internal audit functions properly and that the scope and effectiveness of the internal audit function are yet to be developed.

Changes in Internal Control Over Financial Reporting:

There were no changes in our internal control over financial reporting during the quarter ending December 31, 2020, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

PART II — OTHER INFORMATION

Item 1. Legal Proceedings

From time to time, we may become party to litigation or other legal proceedings that we consider to be a part of the ordinary course of our business. We are not currently involved in legal proceedings that could reasonably be expected to have a material adverse effect on our business, prospects, financial condition or results of operations. We may become involved in material legal proceedings in the future.

Item 1A. Risk Factors

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide information required by this Item.

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

(a) None.

(b) None.

Item 3. Defaults Upon Senior Securities

(a) None.

(b) None.

Item 4. Mine Safety Disclosures

Not applicable.

Item 5. Other Information.

None.

Item 6. Exhibits

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

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.

	SYNERGY EMPIRE LIMITED
	(Name of Registrant)

Date: February 16, 2021

	By:	*/s/ Law Jia Ming*
	Name:	Law Jia Ming
	Title:	Chief Executive Officer, Chief Financial Officer

EX-31.1 2 ex31-1.htm

EXHIBIT 31.1

CERTIFICATION

I, Law Jia Ming, certify that:

1. I have reviewed this quarterly report on Form 10-Q of SYNERGY EMPIRE LIMITED (the “Company”) for the quarter ended December 31, 2020;

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: February 16, 2021	By:	*/s/ Law Jia Ming*
		Law Jia Ming
		Chief Executive Officer, Chief 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 SYNERGY EMPIRE LIMITED (the “Company”) on Form 10-Q for the period ended December 31, 2020 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: February 16, 2021	By:	*/s/ Law Jia Ming*
		Law Jia Ming
		Chief Executive Officer, Chief 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 furnished to the Securities and Exchange Commission or its staff upon request.

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authority assuming full knowledge of the position and relevant facts. Lucky Star F&B Sdn. Bhd. and SH Desserts Sdn. Bhd. are subject to the Malaysia Corporate Tax Laws at a two tier corporate income tax rate based on amount of paid up capital. The tax rate for year of assessment 2020 for company with paid-up capital of MYR 2,500,000 (approximately $580,000) or less and that are not part of a group containing a company exceeding this capitalization threshold is 17% on the first MYR 600,000 (approximately $143,000) taxable profit with the remaining balance being taxed at 24%. The Tax Act reduces the U.S. statutory corporate tax rate from 35% to 21% for our tax years beginning in 2018. 2013 30616 2013 1411 8520 -14218 -29051 19560 49991 50549 70507 17999 0.0665 0.0665 0.0665 56683 53530 63062 171152 P4Y6M P5Y2M30D 31301 28104 27932 50882 1925 142412 141146 Expire in 2040 Carried forward for seven years to offset its taxable income. 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ORGANIZATION AND BUSINESS BACKGROUND   Synergy Empire Limited (“the Company”) was incorporated under the laws of the State of Nevada on October 17, 2018. We have historically conducted our business through Lucky Star F&B Sdn. Bhd. and SH Dessert Sdn. Bhd, both are private limited liability company, incorporated in Malaysia.   On January 16, 2019, the Company acquired 100% of the equity interests of Synergy Empire Holding Limited, a company incorporated in Republic of the Marshall Islands (“Synergy Empire Marshall”).   On December 31, 2018, Synergy Empire Marshall acquired 100% of Synergy Empire Limited, a limited liability company incorporated in Hong Kong (“Synergy Empire HK”).   On February 21, 2019, Synergy Empire HK acquired 100% of the equity interests of Lucky Star F&B Sdn. Bhd., a limited liability company incorporated in Malaysia (“Lucky Star”).   Lucky Star acquired 100% of the equity interests of SH Dessert Sdn. Bhd., a limited liability company incorporated in Malaysia (“SH Dessert”) by Lucky Star on February 19, 2016.   Mr. Leong Will Liam is the common director and major shareholder of the Company, Synergy Empire Marshall, Synergy Empire HK, Lucky Star and SH Dessert. As a result of this common ownership and in accordance with the FASB Accounting Standards Codification Section 805 “Business Combination”, the transaction is being treated as a combination between entities under common control. The recognized assets and liabilities were transferred at their carrying amounts at the date of the transaction. The equity accounts of the combining entities are combined. Further, the companies will be combined retrospectively for prior year comparative information as if the transaction had occurred on April 1, 2017.   On December 30, 2020, the Company resolved to close the offering pursuant to the registration statement on Form S-1/A, dated February 25, 2020, that had been declared effective by the Securities and Exchange Commission on March 10, 2020. The Offering resulting in 100,000 shares of common stock being sold at $5.00 per share for a total of $500,000. The proceed of $500,000 will become the capital for our expansion, pursuant to the use of proceed stated in the aforementioned Form S-1/A.   The Company, through its wholly owned subsidiaries, produce and distribute high quality dessert through Lucky Star and operate four restaurants through SH Dessert. Details of the Company’s subsidiaries:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid; width: 2%; text-align: center">No.</td> <td style="width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 18%; text-align: center">Company Name</td> <td style="width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 38%"> Domicile and Date of Incorporation</td> <td style="width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 25%"> Particulars of Issued Capital</td> <td style="width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 13%; text-align: center">Principal Activities</td></tr> <tr style="background-color: #CCECFF"> <td style="text-align: center">1</td> <td> </td> <td style="text-align: center">Synergy Empire Holding Limited</td> <td> </td> <td style="text-align: center">Marshall Islands, October 22, 2018</td> <td> </td> <td style="vertical-align: top; text-align: center">1 Share of Ordinary Share, US$1 each</td> <td> </td> <td style="text-align: center">Investment Holding</td></tr> <tr> <td style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td style="vertical-align: top; text-align: center"> </td> <td> </td> <td style="text-align: center"> </td></tr> <tr style="background-color: #CCECFF"> <td style="text-align: center">2</td> <td> </td> <td style="text-align: center">Synergy Empire Limited</td> <td> </td> <td style="text-align: center">Hong Kong, October 18, 2018</td> <td> </td> <td style="vertical-align: top; text-align: center">1 Share of Ordinary Share, HKD1 each</td> <td> </td> <td style="text-align: center">Investment Holding</td></tr> <tr> <td style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td style="vertical-align: top; text-align: center"> </td> <td> </td> <td style="text-align: center"> </td></tr> <tr style="background-color: #CCECFF"> <td style="text-align: center">3</td> <td> </td> <td style="text-align: center">Lucky Star F&B Sdn. Bhd.</td> <td> </td> <td style="text-align: center">Malaysia, February 9, 2010</td> <td> </td> <td style="vertical-align: top; text-align: center">100,000 Share of Ordinary Share, MYR1 each</td> <td> </td> <td style="text-align: center">Dessert Producer and Distributor</td></tr> <tr> <td style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td style="vertical-align: top; text-align: center"> </td> <td> </td> <td style="text-align: center"> </td></tr> <tr style="background-color: #CCECFF"> <td style="text-align: center">4</td> <td> </td> <td style="text-align: center">SH Dessert Sdn. Bhd.</td> <td> </td> <td style="text-align: center">Malaysia, February 19, 2016</td> <td> </td> <td style="vertical-align: top; text-align: center">100 Share of Ordinary Share, MYR1 each</td> <td> </td> <td style="text-align: center">Restaurant Operator</td></tr> </table> 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES   Basis of Presentation   These accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”).   The accompanying financial statements include the accounts of the Company and its wholly-owned subsidiaries. Intercompany transactions and balances were eliminated in consolidation.   Below is the organization chart of the Group.     <img src="form10-q_001.jpg" alt="" style="height: 337px; width: 186px" />    Use of Estimates   In preparing these financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheets and revenues and expenses during the years reported. Actual results may differ from these estimates.   COVID-19 outbreak   In March 2020 the World Health Organization declared coronavirus COVID-19 a global pandemic. The COVID-19 pandemic has negatively impacted the global economy, workforces, customers, and created significant volatility and disruption of financial markets. It has also disrupted the normal operations of many businesses, including ours. This outbreak could decrease spending, adversely affect demand for our services and harm our business and results of operations. It is not possible for us to predict the duration or magnitude of the adverse results of the outbreak and its effects on our business or results of operations at this time.   Cash and Cash Equivalents   The Company considers short-term, highly liquid investments with an original maturity of 90 days or less to be cash equivalents.   Our deposit in Hong Kong is currently deposit in CMB Wing Lung Bank Limited, and there is a Deposit Protection Scheme protects our eligible deposits held with bank in Hong Kong which is members of the Scheme. The scheme will pay us a compensation up to a limit of Hong Kong Dollars (“HKD”) 500,000, approximately $64,516, if CMB Wing Lung Bank fails.   Our deposit in Malaysia is currently deposit in Public Bank Berhad, United Overseas Bank (Malaysia) Bhd and Malayan Banking Berhad. Perbadanan Insurans Deposit Malaysia protects our eligible deposits held with bank in Malaysia which is members of the Scheme. The scheme will pay a compensation up to a limit of Malaysia Ringgit (“MYR”) 250,000 per deposit per member bank, approximately $59,623 if the banks fails.   Plant and Equipment   Plant and equipment are stated at cost, with depreciation and amortization provided using the straight-line method over the following periods:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="border-bottom: black 1.5pt solid; width: 50%; text-align: center">Asset Categories</td> <td style="vertical-align: top; width: 1%; background-color: white; text-align: center"> </td> <td style="border-bottom: black 1.5pt solid; width: 49%; text-align: center">Depreciation Periods</td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: center">Renovation</td> <td style="vertical-align: top; text-align: center"> </td> <td style="text-align: center">over the remaining lease period</td></tr> <tr style="background-color: white"> <td style="text-align: center">Office and kitchen equipment</td> <td style="vertical-align: top; text-align: center"> </td> <td style="text-align: center">10 years</td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: center">Motor vehicle</td> <td style="vertical-align: top; text-align: center"> </td> <td style="text-align: center">5 years</td></tr> </table>   Inventories   Inventories consisting of products available for sell, are stated at the lower of cost or market value. Cost of inventory is determined using the first-in, first-out (FIFO) method. Inventory reserve is recorded to write down the cost of inventory to the estimated market value due to slow-moving merchandise and damaged goods, which is dependent upon factors such as historical and forecasted consumer demand, and promotional environment. The Company takes ownership, risks and rewards of the products purchased. Write downs are recorded in cost of revenue in the consolidated statements of operations and comprehensive income (loss).   Revenue recognition   Revenue is generated through sale of goods and delivery services. Revenue is recognized when a customer obtains control of promised goods or services and is recognized in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those goods and services. The Company applies the following five-step model in order to determine this amount:   (i) identification of the promised goods and services in the contract;   (ii) determination of whether the promised goods and services are performance obligations, including whether they are distinct in the context of the contract;   (iii) measurement of the transaction price, including the constraint on variable consideration;   (iv) allocation of the transaction price to the performance obligations; and   (v) recognition of revenue when (or as) the Company satisfies each performance obligation.   The Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606). Under Topic 606, the Company records revenue when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable and collectability is probable. The Company records revenue from the sale of product upon shipment or delivery of the products to the customer. The Company doesn’t allow return of the products purchased or refund unless the food delivered is spoilt.   Cost of revenue   Cost of revenue includes the purchase cost of raw material for manufacturing and distribute to customers and packing materials. It includes purchasing and receiving costs, internal transfer costs, other costs of distribution network, opening and closing inventory net off discount received and return outwards in cost of revenue.   Income tax expense   Income taxes are determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC Topic 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.   ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclosed in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.   The Company conducts major businesses in Malaysia and is subject to tax in their own jurisdictions. As a result of its business activities, the Company will file separate tax returns that are subject to examination by the foreign tax authorities.   Lease   The Company officially adopted ASC 842 for the period on and after April 1, 2019 as permitted by ASU 2016-02. ASC 842 originally required all entities to use a “modified retrospective” transition approach that is intended to maximize comparability and be less complex than a full retrospective approach. On July 30, 2018, the FASB issued ASU 2018-11 to provide entities with relief from the costs of implementing certain aspects of the new leasing standard, ASU 2016-02 of which permits entities may elect not to recast the comparative periods presented when transitioning to ASC 842. As permitted by ASU 2018-11, the Company elect not to recast comparative periods, thusly.   Foreign currencies translation   Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statement of operations and comprehensive income (loss).   The functional currency of the Company is the United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. In addition, the Company’s subsidiary maintains its books and record in the respective local currency, Hong Kong Dollars (“HK$”) and Malaysian Ringgits (“MYR”), which is the respective functional currency as being the primary currency of the economic environment in which the entity operates.   In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US$ are translated into US$, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements of foreign subsidiary are recorded as a separate component of accumulated other comprehensive income.   Translation of amounts from the local currency of the Company into US$1 has been made at the following exchange rates for the respective periods:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1.5pt solid"> For the nine months ended December 31</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2020</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 66%">Period-end MYR : US$1 exchange rate</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 14%; text-align: right">4.02</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 14%; text-align: right">4.09</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Period-average MYR : US$1 exchange rate</td> <td> </td> <td> </td> <td style="text-align: right">4.19</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">4.16</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Period-end/Period-average HK$ : US$1 exchange rate</td> <td> </td> <td> </td> <td style="text-align: right">7.75</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">7.75</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, trade receivable, deposits and other receivables, amount due to related parties and other payables approximate at their fair values because of the short-term nature of these financial instruments.   The Company also follows the guidance of the ASC Topic 820-10, “Fair Value Measurements and Disclosures” (“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows:   Level 1 : Observable inputs such as quoted prices in active markets;   Level 2 : Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and   Level 3 : Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.   As of December 31, 2020 and 2019, the Company did not have any nonfinancial assets and liabilities that are recognized or disclosed at fair value in the financial statements, at least annually, on a recurring basis, nor did the Company have any assets or liabilities measured at fair value on a non-recurring basis.   Net Income/(Loss) per Share   The Company calculates net income/(loss) per share in accordance with ASC Topic 260, “Earnings per Share.” Basic income/(loss) per share is computed by dividing the net income/(loss) by the weighted-average number of common shares outstanding during the period. Diluted income per share is computed similar to basic income/(loss) per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive.   Recently Issued Accounting Standards   In September 2016, the FASB issued ASU 2016-13, Measurement of Credit Losses on Financial Instruments (Topic 326), which replaces the incurred-loss impairment methodology and requires immediate recognition of estimated credit losses expected to occur for most financial assets, including trade receivables. Credit losses on available-for-sale debt securities with unrealized losses will be recognized as allowances for credit losses limited to the amount by which fair value is below amortized cost. ASU 2016-13 is effective for the Company beginning January 1, 2020 and early adoption is permitted. The Company does not believe the potential impact of the new guidance and related codification improvements will be material to its financial position, results of operations and cash flows.   Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future financial statements. 3. GOING CONCERN UNCERTAINTIES   The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company having accumulated deficit of $1,304,407 and $1,144,401 as of December 31, 2020 and March 31, 2020, respectively.   Furthermore, the Company recorded a negative working capital of $707,252 and $1,029,235 as of December 31, 2020 and March 31, 2020 respectively.   For the nine months ended December 31, 2020 and 2019, the Company suffered from a net loss of $160,006 and $177,020 respectively.   For the nine months ended December 31, 2020 and 2019, the Company recorded operating cash outflows of $187,185 and $149,549 in operating activities respectively.   The Company’s cash position is not significant to support the Company’s daily operations. While the Company believes in the viability of its strategy and in its ability to raise additional funds, there can be no assurances to that effect. The Company’s ability to continue as a going concern is dependent upon its ability to improve profitability and the ability to acquire financial support from its shareholder.   These and other factors raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that financial statements are issued. These financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result in the Company not being able to continue as a going concern. 4. PREPAID EXPENSES AND DEPOSITS   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> As of December 31, 2020 (Unaudited)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> As of March 31, 2020 (Audited)</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%">Rental deposits</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">28,789</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">20,468</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Prepaid expenses</td> <td> </td> <td> </td> <td style="text-align: right">12,896</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">2,001</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Other receivables</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">1,354</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">1,274</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt">Total</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">43,039</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">23,743</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>   The rental deposits represent the deposit of the tenancy agreements.   Prepaid expenses represent the deposit payments of public utilities, such as electricity, telephone, water supplies, rental and kitchen and office equipment.   Other receivables represent payment made on behalf of customers such as lorry rental. 5. INVENTORIES   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> As of December 31, 2020 (Unaudited)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> As of March 31, 2020 (Audited)</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%; padding-bottom: 2.5pt">Raw material, at cost</td> <td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double; width: 1%">$</td> <td style="border-bottom: black 2.25pt double; width: 16%; text-align: right">8,494</td> <td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double; width: 1%">$</td> <td style="border-bottom: black 2.25pt double; width: 16%; text-align: right">17,005</td> <td style="width: 1%; padding-bottom: 2.5pt"> </td></tr> </table> 6. PLANT AND EQUIPMENT   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> As of December 31, 2020 (Unaudited)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> As of March 31, 2020 (Audited)</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%">Renovation</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">164,420</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">154,240</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Office equipment</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">1,316</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Kitchen equipment</td> <td> </td> <td> </td> <td style="text-align: right">11,722</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">8,973</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Motor vehicle</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">12,182</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">41,500</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Total plant and equipment</td> <td> </td> <td>$</td> <td style="text-align: right">188,324</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">206,029</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Less: Accumulated depreciation</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(64,562</td> <td style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(70,585</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt">Total plant and equipment</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">123,762</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">135,444</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>   For the nine months ended December 31, 2020, the Company had invested $2,013 into kitchen equipment and made written off renovation of approximately $1,001 and office equipment of approximately $1,411 due to closure of restaurant outlets, recorded a loss of $576 and $1,012 respectively.   In addition, the Company also dispose $32,326 worth of fully depreciated motor vehicle at cost for a consideration of $10,255 towards the Company.   The depreciation expenses for the three and nine months ended December 31, 2020 amounted to $7,174 and $21,050 respectively. 7. ACCRUED EXPENSES AND OTHER PAYABLES   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> As of December 31, 2020 (Unaudited)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> As of March 31, 2020 (Audited)</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%">Accrued expenses</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">25,966</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">53,244</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Other payables</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">96,977</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">90,587</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt">Total</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">122,943</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">143,831</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>   Accrued expenses consisted of accrued salary, rental, utilities bills, audit fee, while other payables consisted of some third-party loans.   The loan from third-party amounted to $57,588 and $54,060 as of December 31 and March 31, 2020 respectively, is unsecured, non-interest bearing and payable on demand. 8. AMOUNT DUE TO RELATED PARTIES   As of March 31, 2020 and 2019, the Company has an outstanding loan payable to our CEO, Mr. Law Jia Ming of $280,180 and $216,911 respectively. This loan is unsecured, non-interest bearing and payable on demand. Mr. Law Jia Ming was a director of our subsidiaries, Lucky Star F&B Sdn. Bhd. and SH Desserts Sdn Bhd., until February 21, 2019 and July 1, 2019 respectively. He has been our CEO and CFO since October 17, 2018.   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td>Amount due to related party, Mr. Law Jia Ming</td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 84%">Balance as of March 31, 2019 (Audited)</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 13%; text-align: right">216,911</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Advancement from related party</td> <td> </td> <td> </td> <td style="text-align: right">77,487</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Foreign currency translation</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(14,218</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Balance as of March 31, 2020 (Audited)</td> <td> </td> <td>$</td> <td style="text-align: right">280,180</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Repayment to related party</td> <td> </td> <td> </td> <td style="text-align: right">(17,720</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Foreign currency translation</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">19,560</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt">Balance as of December 31, 2020 (Unaudited)</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">282,020</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>   For the nine months ended December 31, 2019, Mr. Law Jia Ming had advanced $59,468 to the Company.   For the nine months ended December 31, 2020, the Company had repaid $17,720 to Mr. Law Jia Ming. 9. AMOUNT DUE TO A DIRECTOR   As of March 31, 2019, the Company has an outstanding loan payable to Mr. Leong Will Liam amounted $499,261. Of which including an amount due to CBA Capital Holdings Sdn. Bhd, a company solely owned and controlled by Mr. Leong Will Liam, amounted to $24,822, which is the consideration accrued by Company to acquired Lucky Star from its existing shareholder, paid by CBA Capital Holdings Sdn. Bhd on behalf of the Company and a loan from directly from Mr. Leong Will Liam amounted $474,439.   For the year ended March 31, 2020, Mr. Leong Will Liam has further loaned $173,862 to the Company.   As of March 31, 2020, the Company has an outstanding loan payable to Mr. Leong Will Liam amounted $644,072. Of which including an amount due to CBA Capital Holdings Sdn. Bhd. amounted $24,822.   For the nine months ended December 31, 2020, Mr. Leong Will Liam has further advance $244,789 to the Company.   As of December 31, 2020, the Company has an outstanding loan payable to Mr. Leong Will Liam amounted $ 938,852. Of which including an amount due to CBA Capital Holdings Sdn. Bhd. amounted $24,822.   Both aforementioned loans are unsecured, non-interest bearing and payable on demand.   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td>Amount due to director, Mr. Leong Will Liam</td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 84%">Balance as of March 31, 2019 (Audited)</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 13%; text-align: right">474,439</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Loan from Director</td> <td> </td> <td> </td> <td style="text-align: right">173,862</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Foreign currency translation</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(29,051</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Balance as of March 31, 2020 (Audited)</td> <td> </td> <td>$</td> <td style="text-align: right">619,250</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Advances from Director</td> <td> </td> <td> </td> <td style="text-align: right">244,789</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Foreign currency translation</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">49,991</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt">Balance as of December 31, 2020 (Unaudited)</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">914,030</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>   On January 21, 2019, the Company acquired Lucky Star from its existing shareholder for a consideration of $24,822 which was paid by CBA Capital Holdings Sdn. Bhd., a company solely owned and controlled by our sole director, Mr. Leong Will Liam, on behalf of the Company. CBA Capital Holdings Sdn. Bhd. lent and waived an interest-free loan of $257,183 in Lucky Star F&B Sdn. Bhd., our wholly own subsidiary, as contribution and recorded in additional paid in capital.   No transaction took place for the year ended March 31, 2020 and nine months ended December 31, 2020   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: white"> <td>Amount due to director, CBA Capital Holdings Sdn. Bhd.</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 84%; padding-bottom: 2.5pt">Balance as of March 31, 2020 (Audited)</td> <td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double; width: 1%">$</td> <td style="border-bottom: black 2.25pt double; width: 13%; text-align: right">24,822</td> <td style="width: 1%; padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <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-bottom: 2.5pt">Balance as of December 31, 2020 (Unaudited)</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">24,822</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> 11. LEASE - RIGHT-OF-USE ASSET AND LEASE LIABILITIES   The Company officially adopted ASC 842 for the period on and after April 1, 2019 as permitted by ASU 2016-02. ASC 842 originally required all entities to use a “modified retrospective” transition approach that is intended to maximize comparability and be less complex than a full retrospective approach. On July 30, 2018, the FASB issued ASU 2018-11 to provide entities with relief from the costs of implementing certain aspects of the new leasing standard, ASU 2016-02 of which permits entities may elect not to recast the comparative periods presented when transitioning to ASC 842. As permitted by ASU 2018-11, the Company elect not to recast comparative periods, thusly.   As of March 31, 2020, the Company recognized approximately US$215,043, lease liability as well as right-of-use asset for all leases (with the exception of short-term leases) at the commencement date. Lease liabilities are measured at present value of the sum of remaining rental payments as of March 31, 2020, with discounted rate of 6.65% adopted from Malayan Banking (Maybank) Berhad’s base lending rate as a reference for discount rate, as this bank is the largest bank and national bank of Malaysia.   On July 29, 2020, the Management of the Company decide to terminate two restaurant outlets on Setapak and Pandan Indah, 3-month notice were given to the landlord, effective on August 1, 2020 onwards. As such, both restaurant outlets tenancy agreement expires on October 31, 2020 and no longer carry any operation as of December 31, 2020.   On September 22, 2020, the Management of the Company decide to terminate restaurant outlets on Botanic and C180, 2-month notice were given to the landlord, effective on September 28, 2020 onwards. As such, both restaurant outlets tenancy agreement expired on November 30, 2020 and no longer carried any operation as of December 31, 2020.   On November 15, 2020, the Company enter into a new tenancy agreement with an unrelated third party for a new shop located in C180 through indirect wholly owned subsidiary SH Dessert Sdn Bhd for a tenancy period of two years. SH Dessert Sdn Bhd were given a rent-free grace period of one month from November 15, 2020 to December 14, 2020, upon the expiration of rent-free grace period, the Company shall begin serving rental of MYR 6,000 (approximately $1,492) on monthly basis. The premise is intended to be operated as a new restaurant outlet.   As of December 31, 2020, other than the new tenancy agreements and Central Kitchen, all other tenancy agreements are fully expired, as such discontinuation adjustment were included to the computation of right of use assets and lease liabilities.   A single lease cost is recognized over the lease term on a generally straight-line basis. All cash payments of operating lease cost are classified within operating activities in the statement of cash flows.   The initial recognition of operating lease right-of-use and lease liabilities as follow:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 84%; text-align: justify">Gross lease payable</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 13%; text-align: right">209,249</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Less: imputed interest</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(25,507</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Initial recognition as of April 1, 2019</td> <td> </td> <td>$</td> <td style="text-align: right">183,742</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify">Additional lease recognizes for the year ended March 31, 2020</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">31,301</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; text-align: justify">Gross lease as of March 31, 2020</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">215,043</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>   As of December 31, 2020, operating lease right of use asset as follow:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 84%; text-align: justify">Gross lease as of March 31, 2020</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 13%; text-align: right">215,043</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Amortization for the year ended March 31, 2020</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(70,507</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Balance as of March 31, 2020 (Audited)</td> <td> </td> <td>$</td> <td style="text-align: right">144,536</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">New lease recognized on November 15, 2020</td> <td> </td> <td> </td> <td style="text-align: right">63,062</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Amortization for nine months ended December 31, 2020</td> <td> </td> <td> </td> <td style="text-align: right">(50,549</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Adjustment for discontinuation of tenancy</td> <td> </td> <td> </td> <td style="text-align: right">(24,977</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-align: justify">Foreign exchange translation</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">8,334</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; text-align: justify">Balance as of December 31, 2020</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">140,406</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>   As of December 31, 2020, operating lease liability as follow:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 84%; text-align: justify">Gross lease as of March 31, 2020</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 13%; text-align: right">215,043</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Less: gross repayment for the year ended March 31, 2020</td> <td> </td> <td> </td> <td style="text-align: right">(79,555</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Add: imputed interest for the year ended March 31, 2020</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">10,550</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Balance as of March 31, 2020 (Audited)</td> <td> </td> <td>$</td> <td style="text-align: right">146,038</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">New lease recognized on November 15, 2020</td> <td> </td> <td> </td> <td style="text-align: right">63,062</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Add: imputed interest for the nine months ended December 31, 2020</td> <td> </td> <td> </td> <td style="text-align: right">6,134</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Less: gross repayment for the nine months ended December 31, 2020</td> <td> </td> <td> </td> <td style="text-align: right">(54,853</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Adjustment for discontinuation of tenancy</td> <td> </td> <td> </td> <td style="text-align: right">(24,977</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-align: justify">Foreign exchange translation</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">8,520</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Balance as of December 31, 2020</td> <td> </td> <td>$</td> <td style="text-align: right">143,924</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-align: justify">Less: lease liability current portion</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(30,726</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; text-align: justify">Lease liability non-current portion</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">113,198</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>   For the three and nine months ended December 31, 2020, the amortization of the operating lease right of use asset amounted $17,999 and $50,549, respectively.   Maturities of operating lease obligation as follow:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Year ending</td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 84%">March 31, 2021</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right">7,509</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">March 31, 2022</td> <td> </td> <td> </td> <td style="text-align: right">31,719</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">March 31, 2023</td> <td> </td> <td> </td> <td style="text-align: right">36,414</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">March 31, 2024</td> <td> </td> <td> </td> <td style="text-align: right">38,699</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify">March 31, 2025</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">29,583</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; text-align: justify">Total</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">143,924</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>   Other information:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1.5pt solid"> Nine months ended December 31</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2020</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center">(unaudited)</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">(unaudited)</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Cash paid for amounts included in the measurement of lease liabilities:</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 style="width: 62%; text-align: justify">Operating cash flow to operating lease</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">56,683</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">53,530</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Right-of-use assets obtained in exchange for operating lease liabilities</td> <td> </td> <td> </td> <td style="text-align: right">63,062</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">171,152</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Remaining lease term for operating lease (years)</td> <td> </td> <td> </td> <td style="text-align: right">4.50</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">5.25</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; text-align: justify">Weighted average discount rate for operating lease</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">6.65</td> <td style="padding-bottom: 2.5pt">%</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">6.65</td> <td style="padding-bottom: 2.5pt">%</td></tr> </table>   The Company has incurred lease expenses amounted to $56,683 for the nine months ended December 31, 2020. 12. CONCENTRATION OF RISK   <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px">(a)</td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">Major Customers</td></tr> </table>   For the three and nine months ended December 31, 2020 and 2019, there was no customer who accounted for 10% or more of the Company’s revenues nor with significant outstanding receivables.   <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px">(b)</td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">Major Suppliers</td></tr> </table>   For the three and nine months ended December 31, 2020 and 2019, there was no supplier who accounted for 10% or more of the Company’s purchases nor with significant outstanding payables. 13. Income Taxes   The income / (loss) before income taxes of the Company for the nine months ended December 31, 2020 and 2019 were comprised of the following:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1.5pt solid"> For the nine months ended December 31</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2020</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td style="padding-bottom: 1.5pt"> </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: 62%">– Local</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">10,930</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">(6,321</td> <td style="width: 1%">)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>– Foreign, representing:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt">Marshall Islands (non-taxable jurisdiction)</td> <td> </td> <td> </td> <td style="text-align: right">(1,142</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">(905</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt">Hong Kong</td> <td> </td> <td> </td> <td style="text-align: right">(613</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">(160</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">Malaysia</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(169,181</td> <td style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(169,634</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt">Loss before income taxes</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">(160,006</td> <td style="padding-bottom: 2.5pt">)</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">(177,020</td> <td style="padding-bottom: 2.5pt">)</td></tr> </table>   Provision for income taxes consisted of the following:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid"> As of December 31, 2020</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid"> As of March 31, 2020</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Current:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 58%">– Local</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 18%; text-align: right">-</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 18%; text-align: right">-</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>– Foreign:</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">Marshall Islands (non-taxable jurisdiction)</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">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: white"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">Malaysia</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </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>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: #CCEEFF"> <td>– 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: white"> <td style="padding-bottom: 1.5pt">– Foreign</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td style="padding-bottom: 2.5pt"> </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. During the periods presented, the Company has a number of subsidiaries that operates in different countries and is subject to tax in the jurisdictions in which its subsidiaries operate, as follows:   United States of America   The Tax Act reduces the U.S. statutory corporate tax rate from 35% to 21% for our tax years beginning in 2018. The Company is registered in the State of Nevada and is subject to United States of America tax law. As of December 31, 2020, the operations in the United States of America incurred $50,882 of cumulative net operating losses (NOL’s) which can be carried forward to offset future taxable income. The NOL carryforwards begin to expire in 2040, if unutilized. The Company has provided for a full valuation allowance of approximately $10,685 against the deferred tax assets on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future.   Hong Kong   Synergy Empire HK operating in Hong Kong are subject to the Hong Kong Profits Tax at the statutory income tax rate of 8.25% on assessable profits up to HK$2,000,000; and 16.5% on any part of assessable profits over HK$2,000,000. As of December 31, 2020, subsidiary in Hong Kong incurred an aggregate operating loss of $1,925. The cumulative operating losses can be carried forward to offset future taxable income. The Company has provided for a full valuation allowance against the deferred tax assets of $159 on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future.   Malaysia   Lucky Star F&B Sdn. Bhd. and SH Desserts Sdn. Bhd. are subject to the Malaysia Corporate Tax Laws at a two tier corporate income tax rate based on amount of paid up capital. The tax rate for year of assessment 2020 for company with paid-up capital of MYR 2,500,000 (approximately $580,000) or less and that are not part of a group containing a company exceeding this capitalization threshold is 17% on the first MYR 600,000 (approximately $143,000) taxable profit with the remaining balance being taxed at 24%.   For the nine months ended December 31, 2020 and 2019, Lucky Star F&B Sdn. Bhd. incurred a loss of $142,412 and $141,146 respectively, while SH Desserts Sdn. Bhd. incurred an operating loss of $27,932 and $28,104 respectively, which can be carried forward for seven years to offset its taxable income.   As of December 31, 2020, the operations in Malaysia incurred $1,248,356 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss can be carried forward for seven years. The Company has provided for a full valuation allowance against the deferred tax assets of $212,221 on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future.   The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of December 31, 2020 and March 31, 2020:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center">As of</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">As of</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">December 31, 2020</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2020</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Deferred tax assets:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Net operating loss carryforwards</td> <td> </td> <td>$</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: 62%">– United States of America</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right">10,685</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right">12,981</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>– Marshall Islands</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>– Hong Kong</td> <td> </td> <td> </td> <td style="text-align: right">159</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">108</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">– Malaysia</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">212,221</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">183,262</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right">223,065</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">196,351</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Less: valuation allowance</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(223,065</td> <td style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(196,351</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt">Deferred tax assets</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>   Management believes that it is more likely than not that the deferred tax assets will not be fully realizable in the future. Accordingly, the Company provided for a full valuation allowance against its deferred tax assets of $223,065 as of December 31, 2020. 14. STOCKHOLDERS’ EQUITY   On October 17, 2018, the founder of the Company, Mr. Leong Will Liam purchased 900,000 shares of restricted common stock of the Company at $0.03 per share for the Company’s initial working capital. Each share was with a par value of $0.0001. All proceeds received are used for the Company’s working capital.   On January 21, 2019, CBA Capital Holdings Sdn. Bhd. waived an interest-free loan of $257,183 in Lucky Star F&B Sdn. Bhd., our wholly own subsidiary, as contribution and recorded in additional paid in capital. CBA Capital Holdings Sdn. Bhd. is wholly owned by our Director, Mr. Leong Will Liam.   On December 30, 2020, the Company resolved to close the offering pursuant to the registration statement on Form S-1/A, dated February 25, 2020, that had been declared effective by the Securities and Exchange Commission on March 10, 2020. The Offering resulting in 100,000 shares of common stock being sold at $5.00 per share for a total of $500,000.   As of December 31, 2020, there were 1,000,000 shares of common stock issued and outstanding.   There were no stock options, warrants or other potentially dilutive securities outstanding as of December 31, 2020. 15. SUBSEQUENT EVENTS   In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred after December 31, 2020 up through the date the Company presented these audited financial statements.   On 11 January 2021, Prime Minister of Malaysia Muhyiddin Yassin announced that Movement Control Order restrictions would be re-introduced to the states of Malacca, Johor, Penang, Selangor, Sabah and the federal territories of Kuala Lumpur (which the Company restaurants are operating within), Putrajaya, and Labuan from January 13, 2021 to January 26, 2021 for a period of two weeks due to increase in daily COVID-19 infection cases. Restriction of Movement Control Order as following:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="width: 24px">●</td> <td style="text-align: justify">Banning travel between states and districts;</td></tr> <tr style="vertical-align: top"> <td> </td> <td>●</td> <td style="text-align: justify">Limiting travel 10km away from homes;</td></tr> <tr style="vertical-align: top"> <td> </td> <td>●</td> <td style="text-align: justify">Stay at home orders;</td></tr> <tr style="vertical-align: top"> <td> </td> <td>●</td> <td style="text-align: justify">Only allowing two people per household to travel in cars and buy groceries;</td></tr> <tr style="vertical-align: top"> <td> </td> <td>●</td> <td style="text-align: justify">Banning social gatherings including weddings, seminars, and sports;</td></tr> <tr style="vertical-align: top"> <td> </td> <td>●</td> <td style="text-align: justify">Eateries and hawker stalls can only provide takeaway services and deliveries;</td></tr> <tr style="vertical-align: top"> <td> </td> <td>●</td> <td style="text-align: justify">Only five essential economic sectors allowed to operate: manufacturing, construction, services (including supermarkets, banks and health services), trade and distribution and plantations;</td></tr> <tr style="vertical-align: top"> <td> </td> <td>●</td> <td style="text-align: justify">Outdoor recreational activities limited to people from the same household;</td></tr> <tr style="vertical-align: top"> <td> </td> <td>●</td> <td style="text-align: justify">Non-essential workers to work from home; and</td></tr> <tr style="vertical-align: top"> <td> </td> <td>●</td> <td style="text-align: justify">Five person limit at mosques and other places of worship.</td></tr> </table> Basis of Presentation   These accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”).   The accompanying financial statements include the accounts of the Company and its wholly-owned subsidiaries. Intercompany transactions and balances were eliminated in consolidation.   Below is the organization chart of the Group.     <img src="form10-q_001.jpg" alt="" style="height: 337px; width: 186px" />  Use of Estimates   In preparing these financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheets and revenues and expenses during the years reported. Actual results may differ from these estimates. Cash and Cash Equivalents   The Company considers short-term, highly liquid investments with an original maturity of 90 days or less to be cash equivalents.   Our deposit in Hong Kong is currently deposit in CMB Wing Lung Bank Limited, and there is a Deposit Protection Scheme protects our eligible deposits held with bank in Hong Kong which is members of the Scheme. The scheme will pay us a compensation up to a limit of Hong Kong Dollars (“HKD”) 500,000, approximately $64,516, if CMB Wing Lung Bank fails.   Our deposit in Malaysia is currently deposit in Public Bank Berhad, United Overseas Bank (Malaysia) Bhd and Malayan Banking Berhad. Perbadanan Insurans Deposit Malaysia protects our eligible deposits held with bank in Malaysia which is members of the Scheme. The scheme will pay a compensation up to a limit of Malaysia Ringgit (“MYR”) 250,000 per deposit per member bank, approximately $59,623 if the banks fails. Plant and Equipment   Plant and equipment are stated at cost, with depreciation and amortization provided using the straight-line method over the following periods:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="border-bottom: black 1.5pt solid; width: 50%; text-align: center">Asset Categories</td> <td style="vertical-align: top; width: 1%; background-color: white; text-align: center"> </td> <td style="border-bottom: black 1.5pt solid; width: 49%; text-align: center">Depreciation Periods</td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: center">Renovation</td> <td style="vertical-align: top; text-align: center"> </td> <td style="text-align: center">over the remaining lease period</td></tr> <tr style="background-color: white"> <td style="text-align: center">Office and kitchen equipment</td> <td style="vertical-align: top; text-align: center"> </td> <td style="text-align: center">10 years</td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: center">Motor vehicle</td> <td style="vertical-align: top; text-align: center"> </td> <td style="text-align: center">5 years</td></tr> </table> Inventories   Inventories consisting of products available for sell, are stated at the lower of cost or market value. Cost of inventory is determined using the first-in, first-out (FIFO) method. Inventory reserve is recorded to write down the cost of inventory to the estimated market value due to slow-moving merchandise and damaged goods, which is dependent upon factors such as historical and forecasted consumer demand, and promotional environment. The Company takes ownership, risks and rewards of the products purchased. Write downs are recorded in cost of revenue in the consolidated statements of operations and comprehensive income (loss). Cost of revenue   Cost of revenue includes the purchase cost of raw material for manufacturing and distribute to customers and packing materials. It includes purchasing and receiving costs, internal transfer costs, other costs of distribution network, opening and closing inventory net off discount received and return outwards in cost of revenue. Income tax expense   Income taxes are determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC Topic 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.   ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclosed in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.   The Company conducts major businesses in Malaysia and is subject to tax in their own jurisdictions. As a result of its business activities, the Company will file separate tax returns that are subject to examination by the foreign tax authorities. Lease   The Company officially adopted ASC 842 for the period on and after April 1, 2019 as permitted by ASU 2016-02. ASC 842 originally required all entities to use a “modified retrospective” transition approach that is intended to maximize comparability and be less complex than a full retrospective approach. On July 30, 2018, the FASB issued ASU 2018-11 to provide entities with relief from the costs of implementing certain aspects of the new leasing standard, ASU 2016-02 of which permits entities may elect not to recast the comparative periods presented when transitioning to ASC 842. As permitted by ASU 2018-11, the Company elect not to recast comparative periods, thusly. Foreign currencies translation   Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statement of operations and comprehensive income (loss).   The functional currency of the Company is the United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. In addition, the Company’s subsidiary maintains its books and record in the respective local currency, Hong Kong Dollars (“HK$”) and Malaysian Ringgits (“MYR”), which is the respective functional currency as being the primary currency of the economic environment in which the entity operates.   In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US$ are translated into US$, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements of foreign subsidiary are recorded as a separate component of accumulated other comprehensive income.   Translation of amounts from the local currency of the Company into US$1 has been made at the following exchange rates for the respective periods:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1.5pt solid"> For the nine months ended December 31</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2020</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 66%">Period-end MYR : US$1 exchange rate</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 14%; text-align: right">4.02</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 14%; text-align: right">4.09</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Period-average MYR : US$1 exchange rate</td> <td> </td> <td> </td> <td style="text-align: right">4.19</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">4.16</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Period-end/Period-average HK$ : US$1 exchange rate</td> <td> </td> <td> </td> <td style="text-align: right">7.75</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">7.75</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, trade receivable, deposits and other receivables, amount due to related parties and other payables approximate at their fair values because of the short-term nature of these financial instruments.   The Company also follows the guidance of the ASC Topic 820-10, “Fair Value Measurements and Disclosures” (“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows:   Level 1 : Observable inputs such as quoted prices in active markets;   Level 2 : Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and   Level 3 : Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.   As of December 31, 2020 and 2019, the Company did not have any nonfinancial assets and liabilities that are recognized or disclosed at fair value in the financial statements, at least annually, on a recurring basis, nor did the Company have any assets or liabilities measured at fair value on a non-recurring basis. Net Income/(Loss) per Share   The Company calculates net income/(loss) per share in accordance with ASC Topic 260, “Earnings per Share.” Basic income/(loss) per share is computed by dividing the net income/(loss) by the weighted-average number of common shares outstanding during the period. Diluted income per share is computed similar to basic income/(loss) per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive. Recently Issued Accounting Standards   In September 2016, the FASB issued ASU 2016-13, Measurement of Credit Losses on Financial Instruments (Topic 326), which replaces the incurred-loss impairment methodology and requires immediate recognition of estimated credit losses expected to occur for most financial assets, including trade receivables. Credit losses on available-for-sale debt securities with unrealized losses will be recognized as allowances for credit losses limited to the amount by which fair value is below amortized cost. ASU 2016-13 is effective for the Company beginning January 1, 2020 and early adoption is permitted. The Company does not believe the potential impact of the new guidance and related codification improvements will be material to its financial position, results of operations and cash flows.   Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future financial statements. The Company, through its wholly owned subsidiaries, produce and distribute high quality dessert through Lucky Star and operate four restaurants through SH Dessert. Details of the Company’s subsidiaries:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid; width: 2%; text-align: center">No.</td> <td style="width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 18%; text-align: center">Company Name</td> <td style="width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 38%"> Domicile and Date of Incorporation</td> <td style="width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 25%"> Particulars of Issued Capital</td> <td style="width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 13%; text-align: center">Principal Activities</td></tr> <tr style="background-color: #CCECFF"> <td style="text-align: center">1</td> <td> </td> <td style="text-align: center">Synergy Empire Holding Limited</td> <td> </td> <td style="text-align: center">Marshall Islands, October 22, 2018</td> <td> </td> <td style="vertical-align: top; text-align: center">1 Share of Ordinary Share, US$1 each</td> <td> </td> <td style="text-align: center">Investment Holding</td></tr> <tr> <td style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td style="vertical-align: top; text-align: center"> </td> <td> </td> <td style="text-align: center"> </td></tr> <tr style="background-color: #CCECFF"> <td style="text-align: center">2</td> <td> </td> <td style="text-align: center">Synergy Empire Limited</td> <td> </td> <td style="text-align: center">Hong Kong, October 18, 2018</td> <td> </td> <td style="vertical-align: top; text-align: center">1 Share of Ordinary Share, HKD1 each</td> <td> </td> <td style="text-align: center">Investment Holding</td></tr> <tr> <td style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td style="vertical-align: top; text-align: center"> </td> <td> </td> <td style="text-align: center"> </td></tr> <tr style="background-color: #CCECFF"> <td style="text-align: center">3</td> <td> </td> <td style="text-align: center">Lucky Star F&B Sdn. Bhd.</td> <td> </td> <td style="text-align: center">Malaysia, February 9, 2010</td> <td> </td> <td style="vertical-align: top; text-align: center">100,000 Share of Ordinary Share, MYR1 each</td> <td> </td> <td style="text-align: center">Dessert Producer and Distributor</td></tr> <tr> <td style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td style="vertical-align: top; text-align: center"> </td> <td> </td> <td style="text-align: center"> </td></tr> <tr style="background-color: #CCECFF"> <td style="text-align: center">4</td> <td> </td> <td style="text-align: center">SH Dessert Sdn. Bhd.</td> <td> </td> <td style="text-align: center">Malaysia, February 19, 2016</td> <td> </td> <td style="vertical-align: top; text-align: center">100 Share of Ordinary Share, MYR1 each</td> <td> </td> <td style="text-align: center">Restaurant Operator</td></tr> </table> Plant and equipment are stated at cost, with depreciation and amortization provided using the straight-line method over the following periods:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="border-bottom: black 1.5pt solid; width: 50%; text-align: center">Asset Categories</td> <td style="vertical-align: top; width: 1%; background-color: white; text-align: center"> </td> <td style="border-bottom: black 1.5pt solid; width: 49%; text-align: center">Depreciation Periods</td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: center">Renovation</td> <td style="vertical-align: top; text-align: center"> </td> <td style="text-align: center">over the remaining lease period</td></tr> <tr style="background-color: white"> <td style="text-align: center">Office and kitchen equipment</td> <td style="vertical-align: top; text-align: center"> </td> <td style="text-align: center">10 years</td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: center">Motor vehicle</td> <td style="vertical-align: top; text-align: center"> </td> <td style="text-align: center">5 years</td></tr> </table> Translation of amounts from the local currency of the Company into US$1 has been made at the following exchange rates for the respective periods:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1.5pt solid"> For the nine months ended December 31</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2020</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 66%">Period-end MYR : US$1 exchange rate</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 14%; text-align: right">4.02</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 14%; text-align: right">4.09</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Period-average MYR : US$1 exchange rate</td> <td> </td> <td> </td> <td style="text-align: right">4.19</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">4.16</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Period-end/Period-average HK$ : US$1 exchange rate</td> <td> </td> <td> </td> <td style="text-align: right">7.75</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">7.75</td> <td> </td></tr> </table> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> As of December 31, 2020 (Unaudited)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> As of March 31, 2020 (Audited)</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%">Rental deposits</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">28,789</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">20,468</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Prepaid expenses</td> <td> </td> <td> </td> <td style="text-align: right">12,896</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">2,001</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Other receivables</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">1,354</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">1,274</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt">Total</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">43,039</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">23,743</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> As of December 31, 2020 (Unaudited)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> As of March 31, 2020 (Audited)</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%; padding-bottom: 2.5pt">Raw material, at cost</td> <td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double; width: 1%">$</td> <td style="border-bottom: black 2.25pt double; width: 16%; text-align: right">8,494</td> <td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double; width: 1%">$</td> <td style="border-bottom: black 2.25pt double; width: 16%; text-align: right">17,005</td> <td style="width: 1%; padding-bottom: 2.5pt"> </td></tr> </table> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> As of December 31, 2020 (Unaudited)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> As of March 31, 2020 (Audited)</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%">Renovation</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">164,420</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">154,240</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Office equipment</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">1,316</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Kitchen equipment</td> <td> </td> <td> </td> <td style="text-align: right">11,722</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">8,973</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Motor vehicle</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">12,182</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">41,500</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Total plant and equipment</td> <td> </td> <td>$</td> <td style="text-align: right">188,324</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">206,029</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Less: Accumulated depreciation</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(64,562</td> <td style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(70,585</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt">Total plant and equipment</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">123,762</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">135,444</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> As of December 31, 2020 (Unaudited)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> As of March 31, 2020 (Audited)</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%">Accrued expenses</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">25,966</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">53,244</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Other payables</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">96,977</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">90,587</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt">Total</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">122,943</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">143,831</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> He has been our CEO and CFO since October 17, 2018.   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td>Amount due to related party, Mr. Law Jia Ming</td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 84%">Balance as of March 31, 2019 (Audited)</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 13%; text-align: right">216,911</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Advancement from related party</td> <td> </td> <td> </td> <td style="text-align: right">77,487</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Foreign currency translation</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(14,218</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Balance as of March 31, 2020 (Audited)</td> <td> </td> <td>$</td> <td style="text-align: right">280,180</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Repayment to related party</td> <td> </td> <td> </td> <td style="text-align: right">(17,720</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Foreign currency translation</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">19,560</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt">Balance as of December 31, 2020 (Unaudited)</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">282,020</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> Both aforementioned loans are unsecured, non-interest bearing and payable on demand.   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td>Amount due to director, Mr. Leong Will Liam</td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 84%">Balance as of March 31, 2019 (Audited)</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 13%; text-align: right">474,439</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Loan from Director</td> <td> </td> <td> </td> <td style="text-align: right">173,862</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Foreign currency translation</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(29,051</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Balance as of March 31, 2020 (Audited)</td> <td> </td> <td>$</td> <td style="text-align: right">619,250</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Advances from Director</td> <td> </td> <td> </td> <td style="text-align: right">244,789</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Foreign currency translation</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">49,991</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt">Balance as of December 31, 2020 (Unaudited)</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">914,030</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>   No transaction took place for the year ended March 31, 2020 and nine months ended December 31, 2020   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: white"> <td>Amount due to director, CBA Capital Holdings Sdn. Bhd.</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 84%; padding-bottom: 2.5pt">Balance as of March 31, 2020 (Audited)</td> <td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double; width: 1%">$</td> <td style="border-bottom: black 2.25pt double; width: 13%; text-align: right">24,822</td> <td style="width: 1%; padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <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-bottom: 2.5pt">Balance as of December 31, 2020 (Unaudited)</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">24,822</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> The outstanding balance of business loan as of December 31, 2020 and March 31, 2019 can be summarized as follow:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> As of December 31, 2020 (Unaudited)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> As of March 31, 2020 (Audited)</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%">Bank borrowing (Current portion)</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">15,604</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">15,267</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Bank borrowing (Non-current portion)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">31,134</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">30,453</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt">Total</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">46,738</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">45,720</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> Maturities of the loan for each of the five years and thereafter are as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td>Year ending March 31</td> <td style="vertical-align: bottom"> </td> <td colspan="2" style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="width: 84%">2021</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">3,744</td> <td style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td>2022</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom">$</td> <td style="vertical-align: bottom; text-align: right">16,024</td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td>2023</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom">$</td> <td style="vertical-align: bottom; text-align: right">17,702</td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td>2024</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom">$</td> <td style="vertical-align: bottom; text-align: right">9,269</td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">2025</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; vertical-align: bottom">$</td> <td style="border-bottom: black 1.5pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 2.5pt">Total</td> <td style="vertical-align: bottom; padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">46,738</td> <td style="vertical-align: bottom; padding-bottom: 2.5pt"> </td></tr> </table> The initial recognition of operating lease right-of-use and lease liabilities as follow:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 84%; text-align: justify">Gross lease payable</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 13%; text-align: right">209,249</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Less: imputed interest</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(25,507</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Initial recognition as of April 1, 2019</td> <td> </td> <td>$</td> <td style="text-align: right">183,742</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify">Additional lease recognizes for the year ended March 31, 2020</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">31,301</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; text-align: justify">Gross lease as of March 31, 2020</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">215,043</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> As of December 31, 2020, operating lease right of use asset as follow:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 84%; text-align: justify">Gross lease as of March 31, 2020</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 13%; text-align: right">215,043</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Amortization for the year ended March 31, 2020</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(70,507</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Balance as of March 31, 2020 (Audited)</td> <td> </td> <td>$</td> <td style="text-align: right">144,536</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">New lease recognized on November 15, 2020</td> <td> </td> <td> </td> <td style="text-align: right">63,062</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Amortization for nine months ended December 31, 2020</td> <td> </td> <td> </td> <td style="text-align: right">(50,549</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Adjustment for discontinuation of tenancy</td> <td> </td> <td> </td> <td style="text-align: right">(24,977</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-align: justify">Foreign exchange translation</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">8,334</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; text-align: justify">Balance as of December 31, 2020</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">140,406</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> As of December 31, 2020, operating lease liability as follow:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 84%; text-align: justify">Gross lease as of March 31, 2020</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 13%; text-align: right">215,043</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Less: gross repayment for the year ended March 31, 2020</td> <td> </td> <td> </td> <td style="text-align: right">(79,555</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Add: imputed interest for the year ended March 31, 2020</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">10,550</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Balance as of March 31, 2020 (Audited)</td> <td> </td> <td>$</td> <td style="text-align: right">146,038</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">New lease recognized on November 15, 2020</td> <td> </td> <td> </td> <td style="text-align: right">63,062</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Add: imputed interest for the nine months ended December 31, 2020</td> <td> </td> <td> </td> <td style="text-align: right">6,134</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Less: gross repayment for the nine months ended December 31, 2020</td> <td> </td> <td> </td> <td style="text-align: right">(54,853</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Adjustment for discontinuation of tenancy</td> <td> </td> <td> </td> <td style="text-align: right">(24,977</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-align: justify">Foreign exchange translation</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">8,520</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Balance as of December 31, 2020</td> <td> </td> <td>$</td> <td style="text-align: right">143,924</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-align: justify">Less: lease liability current portion</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(30,726</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; text-align: justify">Lease liability non-current portion</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">113,198</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> Maturities of operating lease obligation as follow:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Year ending</td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 84%">March 31, 2021</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right">7,509</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">March 31, 2022</td> <td> </td> <td> </td> <td style="text-align: right">31,719</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">March 31, 2023</td> <td> </td> <td> </td> <td style="text-align: right">36,414</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">March 31, 2024</td> <td> </td> <td> </td> <td style="text-align: right">38,699</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify">March 31, 2025</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">29,583</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; text-align: justify">Total</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">143,924</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> Other information:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1.5pt solid"> Nine months ended December 31</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2020</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center">(unaudited)</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">(unaudited)</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Cash paid for amounts included in the measurement of lease liabilities:</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 style="width: 62%; text-align: justify">Operating cash flow to operating lease</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">56,683</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">53,530</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Right-of-use assets obtained in exchange for operating lease liabilities</td> <td> </td> <td> </td> <td style="text-align: right">63,062</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">171,152</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Remaining lease term for operating lease (years)</td> <td> </td> <td> </td> <td style="text-align: right">4.50</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">5.25</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; text-align: justify">Weighted average discount rate for operating lease</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">6.65</td> <td style="padding-bottom: 2.5pt">%</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">6.65</td> <td style="padding-bottom: 2.5pt">%</td></tr> </table> The income / (loss) before income taxes of the Company for the nine months ended December 31, 2020 and 2019 were comprised of the following:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1.5pt solid"> For the nine months ended December 31</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2020</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td style="padding-bottom: 1.5pt"> </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: 62%">– Local</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">10,930</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">(6,321</td> <td style="width: 1%">)</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>– 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: #CCEEFF"> <td style="padding-left: 10pt">Marshall Islands (non-taxable jurisdiction)</td> <td> </td> <td> </td> <td style="text-align: right">(1,142</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">(905</td> <td>)</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">(613</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">(160</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">Malaysia</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(169,181</td> <td style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(169,634</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt">Loss before income taxes</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">(160,006</td> <td style="padding-bottom: 2.5pt">)</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">(177,020</td> <td style="padding-bottom: 2.5pt">)</td></tr> </table> Provision for income taxes consisted of the following:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid"> As of December 31, 2020</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid"> As of March 31, 2020</td> <td style="padding-bottom: 1.5pt"> </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>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="width: 58%">– Local</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 18%; text-align: right">-</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 18%; text-align: right">-</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>– Foreign:</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">Marshall Islands (non-taxable jurisdiction)</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">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: white"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">Malaysia</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </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>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: #CCEEFF"> <td>– 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: white"> <td style="padding-bottom: 1.5pt">– Foreign</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of December 31, 2020 and March 31, 2020:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center">As of</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">As of</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">December 31, 2020</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2020</td> <td style="padding-bottom: 1.5pt"> </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> </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>Net operating loss carryforwards</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: 62%">– United States of America</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right">10,685</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right">12,981</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>– Marshall Islands</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>– Hong Kong</td> <td> </td> <td> </td> <td style="text-align: right">159</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">108</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">– Malaysia</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">212,221</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">183,262</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right">223,065</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">196,351</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Less: valuation allowance</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(223,065</td> <td style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(196,351</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt">Deferred tax assets</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> Q3 1.00 1.00 1.00 1.00 Synergy Empire Holding Limited Synergy Empire Limited Lucky Star F&B Sdn. Bhd. SH Dessert Sdn. Bhd. Marshall Islands, October 22, 2018 Hong Kong, October 18, 2018 Malaysia, February 9, 2010 Malaysia, February 19, 2016 1 Share of Ordinary Share, US$1 each 1 Share of Ordinary Share, HKD1 each 100,000 Share of Ordinary Share, MYR1 each 100 Share of Ordinary Share, MYR1 each Investment Holding Investment Holding Dessert Producer and Distributor Restaurant Operator 64516 500000 250000 59623 over the remaining lease period P10Y P5Y 4.02 4.09 4.19 4.16 7.75 7.75 -1029235 -707252 20468 28789 2001 12896 1274 1354 23743 43039 1001 576 1012 10255 21050 7174 206029 154240 1316 8973 41500 188324 164420 11722 12182 70585 64562 54060 57588 53244 25966 90587 96977 77487 59468 17720 173862 173862 244789 342834 85231 0.0600 Repayment period of 72 months 1609 6473 2023-02-05 2202 9606 2455 2455 15267 15604 30453 31134 45720 46738 3744 16024 17702 9269 56683 On September 22, 2020, the Management of the Company decide to terminate restaurant outlets on Botanic and C180, 2-month notice were given to the landlord, effective on September 28, 2020 onwards. On July 29, 2020, the Management of the Company decide to terminate two restaurant outlets on Setapak and Pandan Indah, 3-month notice were given to the landlord, effective on August 1, 2020 onwards. P2M P3M 2020-11-30 2020-10-31 P2Y SH Dessert Sdn Bhd were given a rent-free grace period of one month from November 15, 2020 to December 14, 2020, upon the expiration of rent-free grace period, the Company shall begin serving rental of MYR 6,000 (approximately $1,492) on monthly basis. 1492 6000 25507 183742 8334 644072 938852 23743 43039 COVID-19 outbreak   In March 2020 the World Health Organization declared coronavirus COVID-19 a global pandemic. The COVID-19 pandemic has negatively impacted the global economy, workforces, customers, and created significant volatility and disruption of financial markets. It has also disrupted the normal operations of many businesses, including ours. This outbreak could decrease spending, adversely affect demand for our services and harm our business and results of operations. It is not possible for us to predict the duration or magnitude of the adverse results of the outbreak and its effects on our business or results of operations at this time. Revenue recognition   Revenue is generated through sale of goods and delivery services. Revenue is recognized when a customer obtains control of promised goods or services and is recognized in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those goods and services. The Company applies the following five-step model in order to determine this amount:   (i) identification of the promised goods and services in the contract;   (ii) determination of whether the promised goods and services are performance obligations, including whether they are distinct in the context of the contract;   (iii) measurement of the transaction price, including the constraint on variable consideration;   (iv) allocation of the transaction price to the performance obligations; and   (v) recognition of revenue when (or as) the Company satisfies each performance obligation.   The Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606). Under Topic 606, the Company records revenue when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable and collectability is probable. The Company records revenue from the sale of product upon shipment or delivery of the products to the customer. The Company doesn’t allow return of the products purchased or refund unless the food delivered is spoilt. 10255 10. BANK BORROWING   On January 25, 2017, Lucky Star F&B Sdn. Bhd., a wholly owned subsidiary of the Company has acquired a business loan from Standard Chartered Saadiq Berhad, a bank incorporated in Malaysia, amounted to MYR342,834 (approximately $85,231) at annual interest rate of 6.00% accrued in arrear, for a repayment period of 72 months with interest bearing monthly installment of MYR6,473 (approximately $1,609) which is the sole bank borrowing other than hire purchase obtained by the Company while the last repayment is expected on February 5, 2023.   The outstanding balance of business loan as of December 31, 2020 and March 31, 2019 can be summarized as follow:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> As of December 31, 2020 (Unaudited)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> As of March 31, 2020 (Audited)</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%">Bank borrowing (Current portion)</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">15,604</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">15,267</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Bank borrowing (Non-current portion)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">31,134</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">30,453</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt">Total</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">46,738</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">45,720</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>   For the nine months ended December 31, 2020, the Company repaid $2,202 while incurring additional $2,455 interest in loan deferment.   On April 1, 2020, Standard Chartered Saadiq Berhad announced to provide loan deferment to borrower for a period 6 months in supporting of Malaysia National Bank to ease financial pressure as a result of movement control order promulgated by Malaysia Government to contain the outbreak of COVID-19.   Pursuant to the announcement, no instalment is required, and no penalty will be imposed during the 6 months period however additional non-compounding interest will continue to accrue. As such, the Company has incurred additional interest of $2,455 interest expenses.   For the nine months ended December 31, 2019, the Company repaid $9,606 in bank borrowings.   Maturities of the loan for each of the five years and thereafter are as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td>Year ending March 31</td> <td style="vertical-align: bottom"> </td> <td colspan="2" style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="width: 84%">2021</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">3,744</td> <td style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td>2022</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom">$</td> <td style="vertical-align: bottom; text-align: right">16,024</td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td>2023</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom">$</td> <td style="vertical-align: bottom; text-align: right">17,702</td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td>2024</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom">$</td> <td style="vertical-align: bottom; text-align: right">9,269</td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">2025</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; vertical-align: bottom">$</td> <td style="border-bottom: black 1.5pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 2.5pt">Total</td> <td style="vertical-align: bottom; padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">46,738</td> <td style="vertical-align: bottom; padding-bottom: 2.5pt"> </td></tr> </table> 24822 257183 244789 209249 215043 EX-101.SCH 6 syel-20201231.xsd XBRL SCHEMA FILE 00000001 - 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Condensed Consolidated Balance Sheets - USD ($)

Dec. 31, 2020

Mar. 31, 2020

CURRENT ASSETS

Cash and cash equivalents $ 637,953 $ 87,492

Trade receivables, net 773 721

Prepaid expenses and deposits 43,039 23,743

Inventories 8,494 17,005

TOTAL CURRENT ASSETS 690,259 128,961

NON-CURRENT ASSETS

Operating lease right of use asset, net 140,406 144,536

Plant and equipment, net 123,762 135,444

TOTAL ASSETS 954,427 408,941

CURRENT LIABILITIES

Accounts payable 7,366 11,427

Accrued expenses and other payables 122,943 143,831

Operating lease liability 30,726 63,419

Bank borrowing 15,604 15,267

Amount due to related parties 282,020 280,180

Amount due to a director 938,852 644,072

TOTAL CURRENT LIABILITIES 1,397,511 1,158,196

NON-CURRENT LIABILITIES

Operating lease liability 113,198 82,619

Bank borrowing 31,134 30,453

TOTAL LIABILITIES 1,541,843 1,271,268

STOCKHOLDERS' EQUITY

Preferred stock - Par value $0.0001; Authorized: 50,000,000 None issued and outstanding

Common stock - Par value $0.0001; Authorized: 450,000,000 Issued and outstanding: 1,000,000 shares as of December 31, 2020 and 900,000 shares as of March 31, 2020 respectively 100 90

Additional paid-in capital 784,083 284,093

Accumulated other comprehensive loss (67,192) (2,109)

Accumulated deficit (1,304,407) (1,144,401)

TOTAL STOCKHOLDERS' DEFICIT (587,416) (862,327)

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 954,427 $ 408,941

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Preferred stock, shares authorized 50,000,000 50,000,000

Preferred stock, shares issued

Preferred stock, shares outstanding

Common stock, par value $ 0.0001 $ 0.0001

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Dec. 31, 2019

Dec. 31, 2020

Dec. 31, 2019

Income Statement [Abstract]

REVENUE $ 14,258 $ 161,064 $ 153,721 $ 386,078

COST AND EXPENSES:

Cost of revenue (12,265) (100,683) (54,249) (247,303)

General and administrative expenses (119,816) (107,417) (312,345) (323,552)

Total operating costs and expenses (132,081) (208,100) (366,594) (570,855)

Loss from operations (117,823) (47,036) (212,873) (184,777)

Other income, Net 39,538 8,256 52,867 7,757

Loss before income tax (78,285) (38,780) (160,006) (177,020)

Income tax expense

Net Loss (78,285) (38,780) (160,006) (177,020)

Foreign currency translation loss (32,861) (18,869) (65,083) (1,491)

Comprehensive loss $ (111,146) $ (57,649) $ (225,089) $ (178,511)

NET LOSS PER SHARE, BASIC AND DILUTED $ (0.09) $ (0.04) $ (0.18) $ (0.2)

WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING, BASIC AND DILUTED 903,261 900,000 901,091 900,000

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Balance, shares at Mar. 31, 2020 900,000

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Foreign currency translation gain/loss (5,552) (5,552)

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Foreign currency translation gain/loss (65,083)

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Balance at Jun. 30, 2020 $ 90 284,093 (1,169,156) (7,661) (892,634)

Balance, shares at Jun. 30, 2020 900,000

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Foreign currency translation gain/loss (26,670) (26,670)

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Issuance of share of common stock $ 10 499,990 500,000

Issuance of share of common stock, shares 100,000

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

Dec. 31, 2020

Dec. 31, 2019

CASH FLOWS FROM OPERATING ACTIVITIES:

Net loss $ (160,006) $ (177,020)

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

Depreciation expenses 71,599 74,831

Disposal of fixed assets (8,667)

Changes in operating assets and liabilities:

Decrease/(Increase) in accounts receivable 40,789

Decrease/(Increase) in inventories 9,381 1,776

Decrease/(Increase) in prepaid expenses (16,859) (6,775)

Increase/(Decrease) in accounts payable (4,691) 14,468

Increase/(Decrease) in accrued liabilities (29,223) (44,088)

Change in operating lease liability (48,719) (53,530)

Net cash flows used in operating activities (187,185) (149,549)

CASH FLOWS FROM INVESTING ACTIVITIES:

Purchase of plant and equipment (2,013) (30,616)

Sale proceed from disposal of property, plant and equipment 10,255

Net cash flows used in investing activities 8,242 (30,616)

CASH FLOWS FROM FINANCING ACTIVITIES:

Issuance of share of common stock 500,000

(Repayment to)/advance from related parties (17,720) 59,468

Advance from directors 244,789 146,180

Principal repayments of hire purchase (2,603)

Principal repayments of bank loan (2,202) (9,606)

Net cash flows provided by financing activities 724,867 193,439

Effect of exchange rate changes in cash and cash equivalents 4,537 161

Net changes in cash and cash equivalents 550,461 13,435

Cash and cash equivalents, beginning of year 87,492 63,170

CASH AND CASH EQUIVALENTS, END OF YEAR 637,953 76,605

SUPPLEMENTAL CASH FLOWS INFORMATION

Initial recognition of operating lease right-of-use assets and operating lease obligations upon adoption of ASC Topic 842 62,890

Income taxes paid

Interest paid $ 3,998 $ 4,489

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XML 17 R7.htm IDEA: XBRL DOCUMENT v3.20.4

Organization and Business Background
9 Months Ended

Dec. 31, 2020

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization and Business Background
1. ORGANIZATION AND BUSINESS BACKGROUND

Synergy Empire Limited (“the Company”) was incorporated under the laws of the State of Nevada on October 17, 2018. We have historically conducted our business through Lucky Star F&B Sdn. Bhd. and SH Dessert Sdn. Bhd, both are private limited liability company, incorporated in Malaysia.

On January 16, 2019, the Company acquired 100% of the equity interests of Synergy Empire Holding Limited, a company incorporated in Republic of the Marshall Islands (“Synergy Empire Marshall”).

On December 31, 2018, Synergy Empire Marshall acquired 100% of Synergy Empire Limited, a limited liability company incorporated in Hong Kong (“Synergy Empire HK”).

On February 21, 2019, Synergy Empire HK acquired 100% of the equity interests of Lucky Star F&B Sdn. Bhd., a limited liability company incorporated in Malaysia (“Lucky Star”).

Lucky Star acquired 100% of the equity interests of SH Dessert Sdn. Bhd., a limited liability company incorporated in Malaysia (“SH Dessert”) by Lucky Star on February 19, 2016.

Mr. Leong Will Liam is the common director and major shareholder of the Company, Synergy Empire Marshall, Synergy Empire HK, Lucky Star and SH Dessert. As a result of this common ownership and in accordance with the FASB Accounting Standards Codification Section 805 “Business Combination”, the transaction is being treated as a combination between entities under common control. The recognized assets and liabilities were transferred at their carrying amounts at the date of the transaction. The equity accounts of the combining entities are combined. Further, the companies will be combined retrospectively for prior year comparative information as if the transaction had occurred on April 1, 2017.

On December 30, 2020, the Company resolved to close the offering pursuant to the registration statement on Form S-1/A, dated February 25, 2020, that had been declared effective by the Securities and Exchange Commission on March 10, 2020. The Offering resulting in 100,000 shares of common stock being sold at $5.00 per share for a total of $500,000. The proceed of $500,000 will become the capital for our expansion, pursuant to the use of proceed stated in the aforementioned Form S-1/A.

The Company, through its wholly owned subsidiaries, produce and distribute high quality dessert through Lucky Star and operate four restaurants through SH Dessert. Details of the Company’s subsidiaries:

No. Company Name
Domicile and Date of

Incorporation

Particulars of Issued

Capital
Principal Activities

1 Synergy Empire Holding Limited Marshall Islands, October 22, 2018 1 Share of Ordinary Share, US$1 each Investment Holding

2 Synergy Empire Limited Hong Kong, October 18, 2018 1 Share of Ordinary Share, HKD1 each Investment Holding

3 Lucky Star F&B Sdn. Bhd. Malaysia, February 9, 2010 100,000 Share of Ordinary Share, MYR1 each Dessert Producer and Distributor

4 SH Dessert Sdn. Bhd. Malaysia, February 19, 2016 100 Share of Ordinary Share, MYR1 each Restaurant Operator

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Summary of Significant Accounting Policies
9 Months Ended

Dec. 31, 2020

Accounting Policies [Abstract]

Summary of Significant Accounting Policies
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

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

The accompanying financial statements include the accounts of the Company and its wholly-owned subsidiaries. Intercompany transactions and balances were eliminated in consolidation.

Below is the organization chart of the Group.

Use of Estimates

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

COVID-19 outbreak

In March 2020 the World Health Organization declared coronavirus COVID-19 a global pandemic. The COVID-19 pandemic has negatively impacted the global economy, workforces, customers, and created significant volatility and disruption of financial markets. It has also disrupted the normal operations of many businesses, including ours. This outbreak could decrease spending, adversely affect demand for our services and harm our business and results of operations. It is not possible for us to predict the duration or magnitude of the adverse results of the outbreak and its effects on our business or results of operations at this time.

Cash and Cash Equivalents

The Company considers short-term, highly liquid investments with an original maturity of 90 days or less to be cash equivalents.

Our deposit in Hong Kong is currently deposit in CMB Wing Lung Bank Limited, and there is a Deposit Protection Scheme protects our eligible deposits held with bank in Hong Kong which is members of the Scheme. The scheme will pay us a compensation up to a limit of Hong Kong Dollars (“HKD”) 500,000, approximately $64,516, if CMB Wing Lung Bank fails.

Our deposit in Malaysia is currently deposit in Public Bank Berhad, United Overseas Bank (Malaysia) Bhd and Malayan Banking Berhad. Perbadanan Insurans Deposit Malaysia protects our eligible deposits held with bank in Malaysia which is members of the Scheme. The scheme will pay a compensation up to a limit of Malaysia Ringgit (“MYR”) 250,000 per deposit per member bank, approximately $59,623 if the banks fails.

Plant and Equipment

Plant and equipment are stated at cost, with depreciation and amortization provided using the straight-line method over the following periods:

Asset Categories Depreciation Periods

Renovation over the remaining lease period

Office and kitchen equipment 10 years

Motor vehicle 5 years

Inventories

Inventories consisting of products available for sell, are stated at the lower of cost or market value. Cost of inventory is determined using the first-in, first-out (FIFO) method. Inventory reserve is recorded to write down the cost of inventory to the estimated market value due to slow-moving merchandise and damaged goods, which is dependent upon factors such as historical and forecasted consumer demand, and promotional environment. The Company takes ownership, risks and rewards of the products purchased. Write downs are recorded in cost of revenue in the consolidated statements of operations and comprehensive income (loss).

Revenue recognition

Revenue is generated through sale of goods and delivery services. Revenue is recognized when a customer obtains control of promised goods or services and is recognized in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those goods and services. The Company applies the following five-step model in order to determine this amount:

(i) identification of the promised goods and services in the contract;

(ii) determination of whether the promised goods and services are performance obligations, including whether they are distinct in the context of the contract;

(iii) measurement of the transaction price, including the constraint on variable consideration;

(iv) allocation of the transaction price to the performance obligations; and

(v) recognition of revenue when (or as) the Company satisfies each performance obligation.

The Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606). Under Topic 606, the Company records revenue when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable and collectability is probable. The Company records revenue from the sale of product upon shipment or delivery of the products to the customer. The Company doesn’t allow return of the products purchased or refund unless the food delivered is spoilt.

Cost of revenue

Cost of revenue includes the purchase cost of raw material for manufacturing and distribute to customers and packing materials. It includes purchasing and receiving costs, internal transfer costs, other costs of distribution network, opening and closing inventory net off discount received and return outwards in cost of revenue.

Income tax expense

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

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

The Company conducts major businesses in Malaysia and is subject to tax in their own jurisdictions. As a result of its business activities, the Company will file separate tax returns that are subject to examination by the foreign tax authorities.

Lease

The Company officially adopted ASC 842 for the period on and after April 1, 2019 as permitted by ASU 2016-02. ASC 842 originally required all entities to use a “modified retrospective” transition approach that is intended to maximize comparability and be less complex than a full retrospective approach. On July 30, 2018, the FASB issued ASU 2018-11 to provide entities with relief from the costs of implementing certain aspects of the new leasing standard, ASU 2016-02 of which permits entities may elect not to recast the comparative periods presented when transitioning to ASC 842. As permitted by ASU 2018-11, the Company elect not to recast comparative periods, thusly.

Foreign currencies translation

Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statement of operations and comprehensive income (loss).

The functional currency of the Company is the United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. In addition, the Company’s subsidiary maintains its books and record in the respective local currency, Hong Kong Dollars (“HK$”) and Malaysian Ringgits (“MYR”), which is the respective functional currency as being the primary currency of the economic environment in which the entity operates.

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

Translation of amounts from the local currency of the Company into US$1 has been made at the following exchange rates for the respective periods:

For the nine months ended

December 31

2020 2019

Period-end MYR : US$1 exchange rate 4.02 4.09

Period-average MYR : US$1 exchange rate 4.19 4.16

Period-end/Period-average HK$ : US$1 exchange rate 7.75 7.75

Related parties

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

Fair value of financial instruments

The carrying value of the Company’s financial instruments: cash and cash equivalents, trade receivable, deposits and other receivables, amount due to related parties and other payables approximate at their fair values because of the short-term nature of these financial instruments.

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

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

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

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

As of December 31, 2020 and 2019, the Company did not have any nonfinancial assets and liabilities that are recognized or disclosed at fair value in the financial statements, at least annually, on a recurring basis, nor did the Company have any assets or liabilities measured at fair value on a non-recurring basis.

Net Income/(Loss) per Share

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

Recently Issued Accounting Standards

In September 2016, the FASB issued ASU 2016-13, Measurement of Credit Losses on Financial Instruments (Topic 326), which replaces the incurred-loss impairment methodology and requires immediate recognition of estimated credit losses expected to occur for most financial assets, including trade receivables. Credit losses on available-for-sale debt securities with unrealized losses will be recognized as allowances for credit losses limited to the amount by which fair value is below amortized cost. ASU 2016-13 is effective for the Company beginning January 1, 2020 and early adoption is permitted. The Company does not believe the potential impact of the new guidance and related codification improvements will be material to its financial position, results of operations and cash flows.

Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future financial statements.

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Going Concern Uncertainties
9 Months Ended

Dec. 31, 2020

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Going Concern Uncertainties
3. GOING CONCERN UNCERTAINTIES

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company having accumulated deficit of $1,304,407 and $1,144,401 as of December 31, 2020 and March 31, 2020, respectively.

Furthermore, the Company recorded a negative working capital of $707,252 and $1,029,235 as of December 31, 2020 and March 31, 2020 respectively.

For the nine months ended December 31, 2020 and 2019, the Company suffered from a net loss of $160,006 and $177,020 respectively.

For the nine months ended December 31, 2020 and 2019, the Company recorded operating cash outflows of $187,185 and $149,549 in operating activities respectively.

The Company’s cash position is not significant to support the Company’s daily operations. While the Company believes in the viability of its strategy and in its ability to raise additional funds, there can be no assurances to that effect. The Company’s ability to continue as a going concern is dependent upon its ability to improve profitability and the ability to acquire financial support from its shareholder.

These and other factors raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that financial statements are issued. These financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result in the Company not being able to continue as a going concern.

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Prepaid Expenses and Deposits
9 Months Ended

Dec. 31, 2020

Prepaid Expenses And Deposits

Prepaid Expenses and Deposits
4. PREPAID EXPENSES AND DEPOSITS

As of

December 31, 2020

(Unaudited)

As of

March 31, 2020

(Audited)

Rental deposits $ 28,789 $ 20,468

Prepaid expenses 12,896 2,001

Other receivables 1,354 1,274

Total $ 43,039 $ 23,743

The rental deposits represent the deposit of the tenancy agreements.

Prepaid expenses represent the deposit payments of public utilities, such as electricity, telephone, water supplies, rental and kitchen and office equipment.

Other receivables represent payment made on behalf of customers such as lorry rental.

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Inventories
9 Months Ended

Dec. 31, 2020

Inventory Disclosure [Abstract]

Inventories
5. INVENTORIES

As of

December 31, 2020

(Unaudited)

As of

March 31, 2020

(Audited)

Raw material, at cost $ 8,494 $ 17,005

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Plant and Equipment
9 Months Ended

Dec. 31, 2020

Property, Plant and Equipment [Abstract]

Plant and Equipment
6. PLANT AND EQUIPMENT

As of
December 31, 2020

(Unaudited)

As of

March 31, 2020

(Audited)

Renovation $ 164,420 $ 154,240

Office equipment - 1,316

Kitchen equipment 11,722 8,973

Motor vehicle 12,182 41,500

Total plant and equipment $ 188,324 $ 206,029

Less: Accumulated depreciation (64,562 ) (70,585 )

Total plant and equipment $ 123,762 $ 135,444

For the nine months ended December 31, 2020, the Company had invested $2,013 into kitchen equipment and made written off renovation of approximately $1,001 and office equipment of approximately $1,411 due to closure of restaurant outlets, recorded a loss of $576 and $1,012 respectively.

In addition, the Company also dispose $32,326 worth of fully depreciated motor vehicle at cost for a consideration of $10,255 towards the Company.

The depreciation expenses for the three and nine months ended December 31, 2020 amounted to $7,174 and $21,050 respectively.

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Accrued Expenses and Other Payables
9 Months Ended

Dec. 31, 2020

Payables and Accruals [Abstract]

Accrued Expenses and Other Payables
7. ACCRUED EXPENSES AND OTHER PAYABLES

As of

December 31, 2020

(Unaudited)

As of

March 31, 2020

(Audited)

Accrued expenses $ 25,966 $ 53,244

Other payables 96,977 90,587

Total $ 122,943 $ 143,831

Accrued expenses consisted of accrued salary, rental, utilities bills, audit fee, while other payables consisted of some third-party loans.

The loan from third-party amounted to $57,588 and $54,060 as of December 31 and March 31, 2020 respectively, is unsecured, non-interest bearing and payable on demand.

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Amount Due to Related Parties
9 Months Ended

Dec. 31, 2020

Related Party Transactions [Abstract]

Amount Due to Related Parties
8. AMOUNT DUE TO RELATED PARTIES

As of March 31, 2020 and 2019, the Company has an outstanding loan payable to our CEO, Mr. Law Jia Ming of $280,180 and $216,911 respectively. This loan is unsecured, non-interest bearing and payable on demand. Mr. Law Jia Ming was a director of our subsidiaries, Lucky Star F&B Sdn. Bhd. and SH Desserts Sdn Bhd., until February 21, 2019 and July 1, 2019 respectively. He has been our CEO and CFO since October 17, 2018.

Amount due to related party, Mr. Law Jia Ming

Balance as of March 31, 2019 (Audited) $ 216,911

Advancement from related party 77,487

Foreign currency translation (14,218 )

Balance as of March 31, 2020 (Audited) $ 280,180

Repayment to related party (17,720 )

Foreign currency translation 19,560

Balance as of December 31, 2020 (Unaudited) $ 282,020

For the nine months ended December 31, 2019, Mr. Law Jia Ming had advanced $59,468 to the Company.

For the nine months ended December 31, 2020, the Company had repaid $17,720 to Mr. Law Jia Ming.

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Amount Due to a Director
9 Months Ended

Dec. 31, 2020

Amount Due To Director

Amount Due to a Director
9. AMOUNT DUE TO A DIRECTOR

As of March 31, 2019, the Company has an outstanding loan payable to Mr. Leong Will Liam amounted $499,261. Of which including an amount due to CBA Capital Holdings Sdn. Bhd, a company solely owned and controlled by Mr. Leong Will Liam, amounted to $24,822, which is the consideration accrued by Company to acquired Lucky Star from its existing shareholder, paid by CBA Capital Holdings Sdn. Bhd on behalf of the Company and a loan from directly from Mr. Leong Will Liam amounted $474,439.

For the year ended March 31, 2020, Mr. Leong Will Liam has further loaned $173,862 to the Company.

As of March 31, 2020, the Company has an outstanding loan payable to Mr. Leong Will Liam amounted $644,072. Of which including an amount due to CBA Capital Holdings Sdn. Bhd. amounted $24,822.

For the nine months ended December 31, 2020, Mr. Leong Will Liam has further advance $244,789 to the Company.

As of December 31, 2020, the Company has an outstanding loan payable to Mr. Leong Will Liam amounted $ 938,852. Of which including an amount due to CBA Capital Holdings Sdn. Bhd. amounted $24,822.

Both aforementioned loans are unsecured, non-interest bearing and payable on demand.

Amount due to director, Mr. Leong Will Liam

Balance as of March 31, 2019 (Audited) $ 474,439

Loan from Director 173,862

Foreign currency translation (29,051 )

Balance as of March 31, 2020 (Audited) $ 619,250

Advances from Director 244,789

Foreign currency translation 49,991

Balance as of December 31, 2020 (Unaudited) $ 914,030

On January 21, 2019, the Company acquired Lucky Star from its existing shareholder for a consideration of $24,822 which was paid by CBA Capital Holdings Sdn. Bhd., a company solely owned and controlled by our sole director, Mr. Leong Will Liam, on behalf of the Company. CBA Capital Holdings Sdn. Bhd. lent and waived an interest-free loan of $257,183 in Lucky Star F&B Sdn. Bhd., our wholly own subsidiary, as contribution and recorded in additional paid in capital.

No transaction took place for the year ended March 31, 2020 and nine months ended December 31, 2020

Amount due to director, CBA Capital Holdings Sdn. Bhd.

Balance as of March 31, 2020 (Audited) $ 24,822

Balance as of December 31, 2020 (Unaudited) $ 24,822

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Bank Borrowing
9 Months Ended

Dec. 31, 2020

Debt Disclosure [Abstract]

Bank Borrowing
10. BANK BORROWING

On January 25, 2017, Lucky Star F&B Sdn. Bhd., a wholly owned subsidiary of the Company has acquired a business loan from Standard Chartered Saadiq Berhad, a bank incorporated in Malaysia, amounted to MYR342,834 (approximately $85,231) at annual interest rate of 6.00% accrued in arrear, for a repayment period of 72 months with interest bearing monthly installment of MYR6,473 (approximately $1,609) which is the sole bank borrowing other than hire purchase obtained by the Company while the last repayment is expected on February 5, 2023.

The outstanding balance of business loan as of December 31, 2020 and March 31, 2019 can be summarized as follow:

As of

December 31, 2020

(Unaudited)

As of

March 31, 2020

(Audited)

Bank borrowing (Current portion) $ 15,604 $ 15,267

Bank borrowing (Non-current portion) 31,134 30,453

Total $ 46,738 $ 45,720

For the nine months ended December 31, 2020, the Company repaid $2,202 while incurring additional $2,455 interest in loan deferment.

On April 1, 2020, Standard Chartered Saadiq Berhad announced to provide loan deferment to borrower for a period 6 months in supporting of Malaysia National Bank to ease financial pressure as a result of movement control order promulgated by Malaysia Government to contain the outbreak of COVID-19.

Pursuant to the announcement, no instalment is required, and no penalty will be imposed during the 6 months period however additional non-compounding interest will continue to accrue. As such, the Company has incurred additional interest of $2,455 interest expenses.

For the nine months ended December 31, 2019, the Company repaid $9,606 in bank borrowings.

Maturities of the loan for each of the five years and thereafter are as follows:

Year ending March 31

2021 $ 3,744

2022 $ 16,024

2023 $ 17,702

2024 $ 9,269

2025 $ -

Total $ 46,738

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Lease - Right-of-Use Asset and Lease Liabilities
9 Months Ended

Dec. 31, 2020

Leases [Abstract]

Lease - Right-of-Use Asset and Lease Liabilities
11. LEASE - RIGHT-OF-USE ASSET AND LEASE LIABILITIES

The Company officially adopted ASC 842 for the period on and after April 1, 2019 as permitted by ASU 2016-02. ASC 842 originally required all entities to use a “modified retrospective” transition approach that is intended to maximize comparability and be less complex than a full retrospective approach. On July 30, 2018, the FASB issued ASU 2018-11 to provide entities with relief from the costs of implementing certain aspects of the new leasing standard, ASU 2016-02 of which permits entities may elect not to recast the comparative periods presented when transitioning to ASC 842. As permitted by ASU 2018-11, the Company elect not to recast comparative periods, thusly.

As of March 31, 2020, the Company recognized approximately US$215,043, lease liability as well as right-of-use asset for all leases (with the exception of short-term leases) at the commencement date. Lease liabilities are measured at present value of the sum of remaining rental payments as of March 31, 2020, with discounted rate of 6.65% adopted from Malayan Banking (Maybank) Berhad’s base lending rate as a reference for discount rate, as this bank is the largest bank and national bank of Malaysia.

On July 29, 2020, the Management of the Company decide to terminate two restaurant outlets on Setapak and Pandan Indah, 3-month notice were given to the landlord, effective on August 1, 2020 onwards. As such, both restaurant outlets tenancy agreement expires on October 31, 2020 and no longer carry any operation as of December 31, 2020.

On September 22, 2020, the Management of the Company decide to terminate restaurant outlets on Botanic and C180, 2-month notice were given to the landlord, effective on September 28, 2020 onwards. As such, both restaurant outlets tenancy agreement expired on November 30, 2020 and no longer carried any operation as of December 31, 2020.

On November 15, 2020, the Company enter into a new tenancy agreement with an unrelated third party for a new shop located in C180 through indirect wholly owned subsidiary SH Dessert Sdn Bhd for a tenancy period of two years. SH Dessert Sdn Bhd were given a rent-free grace period of one month from November 15, 2020 to December 14, 2020, upon the expiration of rent-free grace period, the Company shall begin serving rental of MYR 6,000 (approximately $1,492) on monthly basis. The premise is intended to be operated as a new restaurant outlet.

As of December 31, 2020, other than the new tenancy agreements and Central Kitchen, all other tenancy agreements are fully expired, as such discontinuation adjustment were included to the computation of right of use assets and lease liabilities.

A single lease cost is recognized over the lease term on a generally straight-line basis. All cash payments of operating lease cost are classified within operating activities in the statement of cash flows.

The initial recognition of operating lease right-of-use and lease liabilities as follow:

Gross lease payable $ 209,249

Less: imputed interest (25,507 )

Initial recognition as of April 1, 2019 $ 183,742

Additional lease recognizes for the year ended March 31, 2020 31,301

Gross lease as of March 31, 2020 215,043

As of December 31, 2020, operating lease right of use asset as follow:

Gross lease as of March 31, 2020 $ 215,043

Amortization for the year ended March 31, 2020 (70,507 )

Balance as of March 31, 2020 (Audited) $ 144,536

New lease recognized on November 15, 2020 63,062

Amortization for nine months ended December 31, 2020 (50,549 )

Adjustment for discontinuation of tenancy (24,977 )

Foreign exchange translation 8,334

Balance as of December 31, 2020 $ 140,406

As of December 31, 2020, operating lease liability as follow:

Gross lease as of March 31, 2020 $ 215,043

Less: gross repayment for the year ended March 31, 2020 (79,555 )

Add: imputed interest for the year ended March 31, 2020 10,550

Balance as of March 31, 2020 (Audited) $ 146,038

New lease recognized on November 15, 2020 63,062

Add: imputed interest for the nine months ended December 31, 2020 6,134

Less: gross repayment for the nine months ended December 31, 2020 (54,853 )

Adjustment for discontinuation of tenancy (24,977 )

Foreign exchange translation 8,520

Balance as of December 31, 2020 $ 143,924

Less: lease liability current portion (30,726 )

Lease liability non-current portion 113,198

For the three and nine months ended December 31, 2020, the amortization of the operating lease right of use asset amounted $17,999 and $50,549, respectively.

Maturities of operating lease obligation as follow:

Year ending

March 31, 2021 7,509

March 31, 2022 31,719

March 31, 2023 36,414

March 31, 2024 38,699

March 31, 2025 29,583

Total $ 143,924

Other information:

Nine months ended

December 31

2020 2019

(unaudited) (unaudited)

Cash paid for amounts included in the measurement of lease liabilities:

Operating cash flow to operating lease $ 56,683 $ 53,530

Right-of-use assets obtained in exchange for operating lease liabilities 63,062 171,152

Remaining lease term for operating lease (years) 4.50 5.25

Weighted average discount rate for operating lease 6.65 % 6.65 %

The Company has incurred lease expenses amounted to $56,683 for the nine months ended December 31, 2020.

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Concentration of Risk
9 Months Ended

Dec. 31, 2020

Risks and Uncertainties [Abstract]

Concentration of Risk
12. CONCENTRATION OF RISK

(a) Major Customers

For the three and nine months ended December 31, 2020 and 2019, there was no customer who accounted for 10% or more of the Company’s revenues nor with significant outstanding receivables.

(b) Major Suppliers

For the three and nine months ended December 31, 2020 and 2019, there was no supplier who accounted for 10% or more of the Company’s purchases nor with significant outstanding payables.

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Income Taxes
9 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Income Taxes
13. Income Taxes

The income / (loss) before income taxes of the Company for the nine months ended December 31, 2020 and 2019 were comprised of the following:

For the nine months ended

December 31

2020 2019

Tax jurisdictions from:

– Local $ 10,930 $ (6,321 )

– Foreign, representing:

Marshall Islands (non-taxable jurisdiction) (1,142 ) (905 )

Hong Kong (613 ) (160 )

Malaysia (169,181 ) (169,634 )

Loss before income taxes $ (160,006 ) $ (177,020 )

Provision for income taxes consisted of the following:

As of

December 31, 2020

As of

March 31, 2020

Current:

– Local $ - $ -

– Foreign:

Marshall Islands (non-taxable jurisdiction) - -

Hong Kong - -

Malaysia - -

Deferred:

– Local - -

– Foreign - -

$ - $ -

The effective tax rate in the periods presented is the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rates. During the periods presented, the Company has a number of subsidiaries that operates in different countries and is subject to tax in the jurisdictions in which its subsidiaries operate, as follows:

United States of America

The Tax Act reduces the U.S. statutory corporate tax rate from 35% to 21% for our tax years beginning in 2018. The Company is registered in the State of Nevada and is subject to United States of America tax law. As of December 31, 2020, the operations in the United States of America incurred $50,882 of cumulative net operating losses (NOL’s) which can be carried forward to offset future taxable income. The NOL carryforwards begin to expire in 2040, if unutilized. The Company has provided for a full valuation allowance of approximately $10,685 against the deferred tax assets on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future.

Hong Kong

Synergy Empire HK operating in Hong Kong are subject to the Hong Kong Profits Tax at the statutory income tax rate of 8.25% on assessable profits up to HK$2,000,000; and 16.5% on any part of assessable profits over HK$2,000,000. As of December 31, 2020, subsidiary in Hong Kong incurred an aggregate operating loss of $1,925. The cumulative operating losses can be carried forward to offset future taxable income. The Company has provided for a full valuation allowance against the deferred tax assets of $159 on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future.

Malaysia

Lucky Star F&B Sdn. Bhd. and SH Desserts Sdn. Bhd. are subject to the Malaysia Corporate Tax Laws at a two tier corporate income tax rate based on amount of paid up capital. The tax rate for year of assessment 2020 for company with paid-up capital of MYR 2,500,000 (approximately $580,000) or less and that are not part of a group containing a company exceeding this capitalization threshold is 17% on the first MYR 600,000 (approximately $143,000) taxable profit with the remaining balance being taxed at 24%.

For the nine months ended December 31, 2020 and 2019, Lucky Star F&B Sdn. Bhd. incurred a loss of $142,412 and $141,146 respectively, while SH Desserts Sdn. Bhd. incurred an operating loss of $27,932 and $28,104 respectively, which can be carried forward for seven years to offset its taxable income.

As of December 31, 2020, the operations in Malaysia incurred $1,248,356 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss can be carried forward for seven years. The Company has provided for a full valuation allowance against the deferred tax assets of $212,221 on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future.

The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of December 31, 2020 and March 31, 2020:

As of As of

December 31, 2020 March 31, 2020

Deferred tax assets:

Net operating loss carryforwards $ $

– United States of America 10,685 12,981

– Marshall Islands - -

– Hong Kong 159 108

– Malaysia 212,221 183,262

223,065 196,351

Less: valuation allowance (223,065 ) (196,351 )

Deferred tax assets $ - $ -

Management believes that it is more likely than not that the deferred tax assets will not be fully realizable in the future. Accordingly, the Company provided for a full valuation allowance against its deferred tax assets of $223,065 as of December 31, 2020.

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Stockholders' Equity
9 Months Ended

Dec. 31, 2020

Equity [Abstract]

Stockholders' Equity
14. STOCKHOLDERS’ EQUITY

On October 17, 2018, the founder of the Company, Mr. Leong Will Liam purchased 900,000 shares of restricted common stock of the Company at $0.03 per share for the Company’s initial working capital. Each share was with a par value of $0.0001. All proceeds received are used for the Company’s working capital.

On January 21, 2019, CBA Capital Holdings Sdn. Bhd. waived an interest-free loan of $257,183 in Lucky Star F&B Sdn. Bhd., our wholly own subsidiary, as contribution and recorded in additional paid in capital. CBA Capital Holdings Sdn. Bhd. is wholly owned by our Director, Mr. Leong Will Liam.

On December 30, 2020, the Company resolved to close the offering pursuant to the registration statement on Form S-1/A, dated February 25, 2020, that had been declared effective by the Securities and Exchange Commission on March 10, 2020. The Offering resulting in 100,000 shares of common stock being sold at $5.00 per share for a total of $500,000.

As of December 31, 2020, there were 1,000,000 shares of common stock issued and outstanding.

There were no stock options, warrants or other potentially dilutive securities outstanding as of December 31, 2020.

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Subsequent Events
9 Months Ended

Dec. 31, 2020

Subsequent Events [Abstract]

Subsequent Events
15. SUBSEQUENT EVENTS

In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred after December 31, 2020 up through the date the Company presented these audited financial statements.

On 11 January 2021, Prime Minister of Malaysia Muhyiddin Yassin announced that Movement Control Order restrictions would be re-introduced to the states of Malacca, Johor, Penang, Selangor, Sabah and the federal territories of Kuala Lumpur (which the Company restaurants are operating within), Putrajaya, and Labuan from January 13, 2021 to January 26, 2021 for a period of two weeks due to increase in daily COVID-19 infection cases. Restriction of Movement Control Order as following:

● Banning travel between states and districts;

● Limiting travel 10km away from homes;

● Stay at home orders;

● Only allowing two people per household to travel in cars and buy groceries;

● Banning social gatherings including weddings, seminars, and sports;

● Eateries and hawker stalls can only provide takeaway services and deliveries;

● Only five essential economic sectors allowed to operate: manufacturing, construction, services (including supermarkets, banks and health services), trade and distribution and plantations;

● Outdoor recreational activities limited to people from the same household;

● Non-essential workers to work from home; and

● Five person limit at mosques and other places of worship.

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Summary of Significant Accounting Policies (Policies)
9 Months Ended

Dec. 31, 2020

Accounting Policies [Abstract]

Basis of Presentation
Basis of Presentation

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

The accompanying financial statements include the accounts of the Company and its wholly-owned subsidiaries. Intercompany transactions and balances were eliminated in consolidation.

Below is the organization chart of the Group.

Use of Estimates
Use of Estimates

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

COVID-19 Outbreak
COVID-19 outbreak

In March 2020 the World Health Organization declared coronavirus COVID-19 a global pandemic. The COVID-19 pandemic has negatively impacted the global economy, workforces, customers, and created significant volatility and disruption of financial markets. It has also disrupted the normal operations of many businesses, including ours. This outbreak could decrease spending, adversely affect demand for our services and harm our business and results of operations. It is not possible for us to predict the duration or magnitude of the adverse results of the outbreak and its effects on our business or results of operations at this time.

Cash and Cash Equivalents
Cash and Cash Equivalents

The Company considers short-term, highly liquid investments with an original maturity of 90 days or less to be cash equivalents.

Our deposit in Hong Kong is currently deposit in CMB Wing Lung Bank Limited, and there is a Deposit Protection Scheme protects our eligible deposits held with bank in Hong Kong which is members of the Scheme. The scheme will pay us a compensation up to a limit of Hong Kong Dollars (“HKD”) 500,000, approximately $64,516, if CMB Wing Lung Bank fails.

Our deposit in Malaysia is currently deposit in Public Bank Berhad, United Overseas Bank (Malaysia) Bhd and Malayan Banking Berhad. Perbadanan Insurans Deposit Malaysia protects our eligible deposits held with bank in Malaysia which is members of the Scheme. The scheme will pay a compensation up to a limit of Malaysia Ringgit (“MYR”) 250,000 per deposit per member bank, approximately $59,623 if the banks fails.

Plant and Equipment
Plant and Equipment

Plant and equipment are stated at cost, with depreciation and amortization provided using the straight-line method over the following periods:

Asset Categories Depreciation Periods

Renovation over the remaining lease period

Office and kitchen equipment 10 years

Motor vehicle 5 years

Inventories
Inventories

Inventories consisting of products available for sell, are stated at the lower of cost or market value. Cost of inventory is determined using the first-in, first-out (FIFO) method. Inventory reserve is recorded to write down the cost of inventory to the estimated market value due to slow-moving merchandise and damaged goods, which is dependent upon factors such as historical and forecasted consumer demand, and promotional environment. The Company takes ownership, risks and rewards of the products purchased. Write downs are recorded in cost of revenue in the consolidated statements of operations and comprehensive income (loss).

Revenue Recognition
Revenue recognition

Revenue is generated through sale of goods and delivery services. Revenue is recognized when a customer obtains control of promised goods or services and is recognized in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those goods and services. The Company applies the following five-step model in order to determine this amount:

(i) identification of the promised goods and services in the contract;

(ii) determination of whether the promised goods and services are performance obligations, including whether they are distinct in the context of the contract;

(iii) measurement of the transaction price, including the constraint on variable consideration;

(iv) allocation of the transaction price to the performance obligations; and

(v) recognition of revenue when (or as) the Company satisfies each performance obligation.

The Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606). Under Topic 606, the Company records revenue when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable and collectability is probable. The Company records revenue from the sale of product upon shipment or delivery of the products to the customer. The Company doesn’t allow return of the products purchased or refund unless the food delivered is spoilt.

Cost of Revenue
Cost of revenue

Cost of revenue includes the purchase cost of raw material for manufacturing and distribute to customers and packing materials. It includes purchasing and receiving costs, internal transfer costs, other costs of distribution network, opening and closing inventory net off discount received and return outwards in cost of revenue.

Income Tax Expense
Income tax expense

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

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

The Company conducts major businesses in Malaysia and is subject to tax in their own jurisdictions. As a result of its business activities, the Company will file separate tax returns that are subject to examination by the foreign tax authorities.

Lease
Lease

The Company officially adopted ASC 842 for the period on and after April 1, 2019 as permitted by ASU 2016-02. ASC 842 originally required all entities to use a “modified retrospective” transition approach that is intended to maximize comparability and be less complex than a full retrospective approach. On July 30, 2018, the FASB issued ASU 2018-11 to provide entities with relief from the costs of implementing certain aspects of the new leasing standard, ASU 2016-02 of which permits entities may elect not to recast the comparative periods presented when transitioning to ASC 842. As permitted by ASU 2018-11, the Company elect not to recast comparative periods, thusly.

Foreign Currencies Translation
Foreign currencies translation

Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statement of operations and comprehensive income (loss).

The functional currency of the Company is the United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. In addition, the Company’s subsidiary maintains its books and record in the respective local currency, Hong Kong Dollars (“HK$”) and Malaysian Ringgits (“MYR”), which is the respective functional currency as being the primary currency of the economic environment in which the entity operates.

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

Translation of amounts from the local currency of the Company into US$1 has been made at the following exchange rates for the respective periods:

For the nine months ended

December 31

2020 2019

Period-end MYR : US$1 exchange rate 4.02 4.09

Period-average MYR : US$1 exchange rate 4.19 4.16

Period-end/Period-average HK$ : US$1 exchange rate 7.75 7.75

Related Parties
Related parties

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

Fair Value of Financial Instruments
Fair value of financial instruments

The carrying value of the Company’s financial instruments: cash and cash equivalents, trade receivable, deposits and other receivables, amount due to related parties and other payables approximate at their fair values because of the short-term nature of these financial instruments.

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

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

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

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

As of December 31, 2020 and 2019, the Company did not have any nonfinancial assets and liabilities that are recognized or disclosed at fair value in the financial statements, at least annually, on a recurring basis, nor did the Company have any assets or liabilities measured at fair value on a non-recurring basis.

Net Income/(Loss) Per Share
Net Income/(Loss) per Share

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

Recently Issued Accounting Standards
Recently Issued Accounting Standards

In September 2016, the FASB issued ASU 2016-13, Measurement of Credit Losses on Financial Instruments (Topic 326), which replaces the incurred-loss impairment methodology and requires immediate recognition of estimated credit losses expected to occur for most financial assets, including trade receivables. Credit losses on available-for-sale debt securities with unrealized losses will be recognized as allowances for credit losses limited to the amount by which fair value is below amortized cost. ASU 2016-13 is effective for the Company beginning January 1, 2020 and early adoption is permitted. The Company does not believe the potential impact of the new guidance and related codification improvements will be material to its financial position, results of operations and cash flows.

Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future financial statements.

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Organization and Business Background (Tables)
9 Months Ended

Dec. 31, 2020

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Company's Subsidiaries
The Company, through its wholly owned subsidiaries, produce and distribute high quality dessert through Lucky Star and operate four restaurants through SH Dessert. Details of the Company’s subsidiaries:

No. Company Name
Domicile and Date of

Incorporation

Particulars of Issued

Capital
Principal Activities

1 Synergy Empire Holding Limited Marshall Islands, October 22, 2018 1 Share of Ordinary Share, US$1 each Investment Holding

2 Synergy Empire Limited Hong Kong, October 18, 2018 1 Share of Ordinary Share, HKD1 each Investment Holding

3 Lucky Star F&B Sdn. Bhd. Malaysia, February 9, 2010 100,000 Share of Ordinary Share, MYR1 each Dessert Producer and Distributor

4 SH Dessert Sdn. Bhd. Malaysia, February 19, 2016 100 Share of Ordinary Share, MYR1 each Restaurant Operator

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Summary of Significant Accounting Policies (Tables)
9 Months Ended

Dec. 31, 2020

Accounting Policies [Abstract]

Schedule of Depreciation and Amortization Periods of Plant and Equipment
Plant and equipment are stated at cost, with depreciation and amortization provided using the straight-line method over the following periods:

Asset Categories Depreciation Periods

Renovation over the remaining lease period

Office and kitchen equipment 10 years

Motor vehicle 5 years

Schedule of Exchange Rate Translation of Amounts from Local Currency
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For the nine months ended

December 31

2020 2019

Period-end MYR : US$1 exchange rate 4.02 4.09

Period-average MYR : US$1 exchange rate 4.19 4.16

Period-end/Period-average HK$ : US$1 exchange rate 7.75 7.75

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Prepaid Expenses and Deposits (Tables)
9 Months Ended

Dec. 31, 2020

Prepaid Expenses And Deposits

Schedule of Prepaid Expenses and Deposits

As of

December 31, 2020

(Unaudited)

As of

March 31, 2020

(Audited)

Rental deposits $ 28,789 $ 20,468

Prepaid expenses 12,896 2,001

Other receivables 1,354 1,274

Total $ 43,039 $ 23,743

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Inventories (Tables)
9 Months Ended

Dec. 31, 2020

Inventory Disclosure [Abstract]

Schedule of Inventories

As of

December 31, 2020

(Unaudited)

As of

March 31, 2020

(Audited)

Raw material, at cost $ 8,494 $ 17,005

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Plant and Equipment (Tables)
9 Months Ended

Dec. 31, 2020

Property, Plant and Equipment [Abstract]

Schedule of Plant and Equipment

As of
December 31, 2020

(Unaudited)

As of

March 31, 2020

(Audited)

Renovation $ 164,420 $ 154,240

Office equipment - 1,316

Kitchen equipment 11,722 8,973

Motor vehicle 12,182 41,500

Total plant and equipment $ 188,324 $ 206,029

Less: Accumulated depreciation (64,562 ) (70,585 )

Total plant and equipment $ 123,762 $ 135,444

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Accrued Expenses and Other Payables (Tables)
9 Months Ended

Dec. 31, 2020

Payables and Accruals [Abstract]

Schedule of Accrued Expenses and Other Payables

As of

December 31, 2020

(Unaudited)

As of

March 31, 2020

(Audited)

Accrued expenses $ 25,966 $ 53,244

Other payables 96,977 90,587

Total $ 122,943 $ 143,831

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Amount Due to Related Parties (Tables)
9 Months Ended

Dec. 31, 2020

Related Party Transactions [Abstract]

Schedule of Amount Due to Related Parties
He has been our CEO and CFO since October 17, 2018.

Amount due to related party, Mr. Law Jia Ming

Balance as of March 31, 2019 (Audited) $ 216,911

Advancement from related party 77,487

Foreign currency translation (14,218 )

Balance as of March 31, 2020 (Audited) $ 280,180

Repayment to related party (17,720 )

Foreign currency translation 19,560

Balance as of December 31, 2020 (Unaudited) $ 282,020

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Amount Due to a Director (Tables)
9 Months Ended

Dec. 31, 2020

Amount Due To Director Tables Abstract

Schedule of Amount Due to Directors
Both aforementioned loans are unsecured, non-interest bearing and payable on demand.

Amount due to director, Mr. Leong Will Liam

Balance as of March 31, 2019 (Audited) $ 474,439

Loan from Director 173,862

Foreign currency translation (29,051 )

Balance as of March 31, 2020 (Audited) $ 619,250

Advances from Director 244,789

Foreign currency translation 49,991

Balance as of December 31, 2020 (Unaudited) $ 914,030

No transaction took place for the year ended March 31, 2020 and nine months ended December 31, 2020

Amount due to director, CBA Capital Holdings Sdn. Bhd.

Balance as of March 31, 2020 (Audited) $ 24,822

Balance as of December 31, 2020 (Unaudited) $ 24,822

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Bank Borrowing (Tables)
9 Months Ended

Dec. 31, 2020

Debt Disclosure [Abstract]

Summary of Outstanding Balance of Business Loans
The outstanding balance of business loan as of December 31, 2020 and March 31, 2019 can be summarized as follow:

As of

December 31, 2020

(Unaudited)

As of

March 31, 2020

(Audited)

Bank borrowing (Current portion) $ 15,604 $ 15,267

Bank borrowing (Non-current portion) 31,134 30,453

Total $ 46,738 $ 45,720

Schedule of Maturities of Loan
Maturities of the loan for each of the five years and thereafter are as follows:

Year ending March 31

2021 $ 3,744

2022 $ 16,024

2023 $ 17,702

2024 $ 9,269

2025 $ -

Total $ 46,738

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Lease - Right-of-Use Asset and Lease Liabilities (Tables)
9 Months Ended

Dec. 31, 2020

Leases [Abstract]

Schedule of Operating Lease Right-of-Use and Lease Liabilities
The initial recognition of operating lease right-of-use and lease liabilities as follow:

Gross lease payable $ 209,249

Less: imputed interest (25,507 )

Initial recognition as of April 1, 2019 $ 183,742

Additional lease recognizes for the year ended March 31, 2020 31,301

Gross lease as of March 31, 2020 215,043

Schedule of Operating Lease Right of Use Asset
As of December 31, 2020, operating lease right of use asset as follow:

Gross lease as of March 31, 2020 $ 215,043

Amortization for the year ended March 31, 2020 (70,507 )

Balance as of March 31, 2020 (Audited) $ 144,536

New lease recognized on November 15, 2020 63,062

Amortization for nine months ended December 31, 2020 (50,549 )

Adjustment for discontinuation of tenancy (24,977 )

Foreign exchange translation 8,334

Balance as of December 31, 2020 $ 140,406

Schedule of Operating Lease Liability
As of December 31, 2020, operating lease liability as follow:

Gross lease as of March 31, 2020 $ 215,043

Less: gross repayment for the year ended March 31, 2020 (79,555 )

Add: imputed interest for the year ended March 31, 2020 10,550

Balance as of March 31, 2020 (Audited) $ 146,038

New lease recognized on November 15, 2020 63,062

Add: imputed interest for the nine months ended December 31, 2020 6,134

Less: gross repayment for the nine months ended December 31, 2020 (54,853 )

Adjustment for discontinuation of tenancy (24,977 )

Foreign exchange translation 8,520

Balance as of December 31, 2020 $ 143,924

Less: lease liability current portion (30,726 )

Lease liability non-current portion 113,198

Schedule of Maturities of Operating Lease Obligation
Maturities of operating lease obligation as follow:

Year ending

March 31, 2021 7,509

March 31, 2022 31,719

March 31, 2023 36,414

March 31, 2024 38,699

March 31, 2025 29,583

Total $ 143,924

Schedule of Lease Other Information
Other information:

Nine months ended

December 31

2020 2019

(unaudited) (unaudited)

Cash paid for amounts included in the measurement of lease liabilities:

Operating cash flow to operating lease $ 56,683 $ 53,530

Right-of-use assets obtained in exchange for operating lease liabilities 63,062 171,152

Remaining lease term for operating lease (years) 4.50 5.25

Weighted average discount rate for operating lease 6.65 % 6.65 %

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Income Taxes (Tables)
9 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of Income Loss Before Income Taxes
The income / (loss) before income taxes of the Company for the nine months ended December 31, 2020 and 2019 were comprised of the following:

For the nine months ended

December 31

2020 2019

Tax jurisdictions from:

– Local $ 10,930 $ (6,321 )

– Foreign, representing:

Marshall Islands (non-taxable jurisdiction) (1,142 ) (905 )

Hong Kong (613 ) (160 )

Malaysia (169,181 ) (169,634 )

Loss before income taxes $ (160,006 ) $ (177,020 )

Summary of Provision for Income Tax
Provision for income taxes consisted of the following:

As of

December 31, 2020

As of

March 31, 2020

Current:

– Local $ - $ -

– Foreign:

Marshall Islands (non-taxable jurisdiction) - -

Hong Kong - -

Malaysia - -

Deferred:

– Local - -

– Foreign - -

$ - $ -

Schedule of Deferred Tax Assets and Liabilities
The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of December 31, 2020 and March 31, 2020:

As of As of

December 31, 2020 March 31, 2020

Deferred tax assets:

Net operating loss carryforwards $ $

– United States of America 10,685 12,981

– Marshall Islands - -

– Hong Kong 159 108

– Malaysia 212,221 183,262

223,065 196,351

Less: valuation allowance (223,065 ) (196,351 )

Deferred tax assets $ - $ -

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Organization and Business Background (Details Narrative) - USD ($)
9 Months Ended

Dec. 30, 2020

Dec. 31, 2020

Dec. 31, 2019

Mar. 31, 2020

Feb. 21, 2019

Jan. 16, 2019

Dec. 31, 2018

Feb. 19, 2016

Common stock shares issued 100,000 1,000,000 900,000

Price per share $ 5.00

Proceeds from issuance of common stock $ 500,000 $ 500,000

Synergy Empire Marshall [Member] | Synergy Empire HK [Member] | Hong Kong [Member]

Equity ownership interest rate percentage 100.00%

Lucky Star [Member] | Synergy Empire HK [Member]

Equity ownership interest rate percentage 100.00%

SH Dessert [Member] | Lucky Star [Member]

Equity ownership interest rate percentage 100.00%

Synergy Empire Limited [Member] | Synergy Empire Marshall [Member]

Equity ownership interest rate percentage 100.00%

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Company Name Synergy Empire Holding Limited

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Income tax description Tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. Tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. Tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.

CMB Wing Lung Bank Limited [Member]

Stock issued during period value compensation $ 64,516

CMB Wing Lung Bank Limited [Member] | HKD [Member] | Maximum [Member]

Stock issued during period value compensation $ 500,000

Public Bank Berhard, United Overseas Bank Bhd and Malayan Banking Berhad [Member]

Stock issued during period value compensation $ 59,623

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Going Concern Uncertainties (Details Narrative) - USD ($)
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Sep. 30, 2020

Jun. 30, 2020

Dec. 31, 2019

Sep. 30, 2019

Jun. 30, 2019

Dec. 31, 2020

Dec. 31, 2019

Mar. 31, 2020

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Accumulated deficit $ (1,304,407) $ (1,304,407) $ (1,144,401)

Working capital 707,252 707,252 $ 1,029,235

Net loss $ (78,285) $ (56,966) $ (24,755) $ (38,780) $ (70,010) $ (68,230) (160,006) $ (177,020)

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Dec. 31, 2020

Mar. 31, 2020

Payables and Accruals [Abstract]

Loan from third-party $ 57,588 $ 54,060

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Mar. 31, 2020

Payables and Accruals [Abstract]

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Other payables 96,977 90,587

Total $ 122,943 $ 143,831

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Amount Due to Related Parties (Details Narrative) - USD ($)
9 Months Ended 12 Months Ended

Dec. 31, 2020

Dec. 31, 2019

Mar. 31, 2020

Mar. 31, 2019

Outstanding loan payable $ 282,020 $ 280,180

Mr. Law Jia Ming [Member]

Outstanding loan payable 282,020 280,180 $ 216,911

Advancement from related party $ 59,468 77,487

Repayment to related party $ 17,720

Mr. Law Jia Ming [Member] | CEO [Member]

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Dec. 31, 2020

Dec. 31, 2019

Mar. 31, 2020

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Mr. Law Jia Ming [Member]

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Amount Due to a Director (Details Narrative) - USD ($)
9 Months Ended 12 Months Ended

Jan. 21, 2019

Dec. 31, 2020

Mar. 31, 2020

Mar. 31, 2019

Mr. Leong Will Liam and CBA Capital Holdings Sdn. Bhd [Member]

Outstanding loan payable $ 938,852 $ 644,072 $ 499,261

CBA Capital Holdings Sdn. Bhd [Member]

Outstanding loan payable 24,822 24,822 24,822

CBA Capital Holdings Sdn. Bhd [Member] | Lucky Star F&B Sdn. Bhd. [Member]

Payment to acquire business $ 24,822

Interest-free loan waived $ 257,183

Mr. Leong Will Liam [Member]

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Dec. 31, 2020

Mar. 31, 2020

Foreign currency translation $ 8,520

Mr. Leong Will Liam [Member]

Amount due to director, beginning balance $ 474,439

Loan from director 244,789 173,862

Mr. Leong Will Liam [Member] | Director [Member]

Amount due to director, beginning balance 619,250 474,439

Loan from director 173,862

Advance from Director 244,789

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CBA Capital Holdings Sdn. Bhd [Member]

Amount due to director, beginning balance 24,822 24,822

Amount due to director, ending balance 24,822 24,822

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Bank Borrowing (Details Narrative)
9 Months Ended

Jan. 25, 2017

USD ($)

Jan. 25, 2017

MYR (RM)

Dec. 31, 2020

USD ($)

Dec. 31, 2019

USD ($)

Jan. 25, 2017

MYR (RM)

Repayments of bank debt $ 2,202 $ 9,606

Additional interest in loan deferment, amount 2,455

Additional interest expenses $ 2,455

Lucky Star F&B Sdn. Bhd [Member] | Standard Chartered Saadiq Berhad [Member]

Debt instrument principal amount $ 85,231

Debt instrument interest rate percentage 6.00% 6.00%

Repayment period Repayment period of 72 months Repayment period of 72 months

Debt instrument monthly installment $ 1,609

Debt instrument maturity date Feb. 05, 2023 Feb. 05, 2023

Lucky Star F&B Sdn. Bhd [Member] | Standard Chartered Saadiq Berhad [Member] | MYR [Member]

Debt instrument principal amount | RM RM 342,834

Debt instrument monthly installment | RM RM 6,473

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Bank Borrowing - Summary of Outstanding Balance of Business Loans (Details) - USD ($)

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Mar. 31, 2020

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Bank Borrowing - Schedule of Maturities of Loan (Details) - USD ($)

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Mar. 31, 2020

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2025

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Lease - Right-of-Use Asset and Lease Liabilities (Details Narrative) - USD ($)
3 Months Ended 9 Months Ended 12 Months Ended

Nov. 15, 2020

Sep. 22, 2020

Jul. 29, 2020

Dec. 31, 2020

Dec. 31, 2020

Mar. 31, 2020

Dec. 31, 2019

Mar. 31, 2019

Lease liability $ 143,924 $ 143,924 $ 146,038

Right-of-use of asset $ 140,406 $ 140,406 144,536

Discount rate 6.65% 6.65% 6.65%

Amortization of operating lease right of use asset $ 17,999 $ 50,549 $ 70,507

Lease expenses $ 56,683

Setapak and Pandan Indah [Member]

Restaurant terminate description On July 29, 2020, the Management of the Company decide to terminate two restaurant outlets on Setapak and Pandan Indah, 3-month notice were given to the landlord, effective on August 1, 2020 onwards.

Notice period 3 months

Tenancy agreement expires Oct. 31, 2020

Botanic and C180 [Member]

Restaurant terminate description On September 22, 2020, the Management of the Company decide to terminate restaurant outlets on Botanic and C180, 2-month notice were given to the landlord, effective on September 28, 2020 onwards.

Notice period 2 months

Tenancy agreement expires Nov. 30, 2020

C180 [Member] | New Tenancy Agreement [Member] | SH Dessert Sdn Bhd [Member]

Tenancy period 2 years

Rent-free grace period, description SH Dessert Sdn Bhd were given a rent-free grace period of one month from November 15, 2020 to December 14, 2020, upon the expiration of rent-free grace period, the Company shall begin serving rental of MYR 6,000 (approximately $1,492) on monthly basis.

Basis rent - monthly $ 1,492

C180 [Member] | New Tenancy Agreement [Member] | SH Dessert Sdn Bhd [Member] | MYR [Member]

Basis rent - monthly $ 6,000

Malayan Banking [Member]

Discount rate 6.65%

ASC 842

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Right-of-use of asset $ 215,043

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Income Taxes (Details Narrative)
9 Months Ended

Dec. 31, 2020

USD ($)

Dec. 31, 2020

HKD ($)

Dec. 31, 2020

MYR (RM)

Dec. 31, 2019

USD ($)

Sep. 30, 2019

USD ($)

Mar. 31, 2019

USD ($)

Income tax examination description Tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. Tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. Tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.

Net operating loss carry forwards $ 27,932 $ 28,104

Deferred tax assets $ 223,065 $ 196,351

Operating loss carry forwards, description The net operating loss can be carried forward for seven years. The net operating loss can be carried forward for seven years. The net operating loss can be carried forward for seven years.

Lucky Star F&B Sdn. Bhd [Member]

Net operating loss carry forwards $ 142,412

Operating loss carry forwards expiration Carried forward for seven years to offset its taxable income. Carried forward for seven years to offset its taxable income. Carried forward for seven years to offset its taxable income.

SH Desserts Sdn. Bhd [Member]

Net operating loss carry forwards $ 141,146

Operating loss carry forwards expiration Carried forward for seven years. Carried forward for seven years. Carried forward for seven years.

United States of America [Member]

Income tax examination description The Tax Act reduces the U.S. statutory corporate tax rate from 35% to 21% for our tax years beginning in 2018. The Tax Act reduces the U.S. statutory corporate tax rate from 35% to 21% for our tax years beginning in 2018. The Tax Act reduces the U.S. statutory corporate tax rate from 35% to 21% for our tax years beginning in 2018.

Net operating loss carry forwards $ 50,882

Operating loss carry forwards expiration Expire in 2040 Expire in 2040 Expire in 2040

Deferred tax assets $ 10,685 12,981

Hong Kong [Member]

Net operating loss carry forwards 1,925

Deferred tax assets $ 159 108

Hong Kong [Member] | HKD [Member]

Statutory income tax rate 16.50% 16.50% 16.50%

Income tax assessable profits $ 2,000,000

Hong Kong [Member] | Maximum [Member]

Statutory income tax rate 8.25% 8.25% 8.25%

Hong Kong [Member] | Maximum [Member] | HKD [Member]

Income tax assessable profits $ 2,000,000

Malaysia [Member]

Income tax examination description Lucky Star F&B Sdn. Bhd. and SH Desserts Sdn. Bhd. are subject to the Malaysia Corporate Tax Laws at a two tier corporate income tax rate based on amount of paid up capital. The tax rate for year of assessment 2020 for company with paid-up capital of MYR 2,500,000 (approximately $580,000) or less and that are not part of a group containing a company exceeding this capitalization threshold is 17% on the first MYR 600,000 (approximately $143,000) taxable profit with the remaining balance being taxed at 24%. Lucky Star F&B Sdn. Bhd. and SH Desserts Sdn. Bhd. are subject to the Malaysia Corporate Tax Laws at a two tier corporate income tax rate based on amount of paid up capital. The tax rate for year of assessment 2020 for company with paid-up capital of MYR 2,500,000 (approximately $580,000) or less and that are not part of a group containing a company exceeding this capitalization threshold is 17% on the first MYR 600,000 (approximately $143,000) taxable profit with the remaining balance being taxed at 24%. Lucky Star F&B Sdn. Bhd. and SH Desserts Sdn. Bhd. are subject to the Malaysia Corporate Tax Laws at a two tier corporate income tax rate based on amount of paid up capital. The tax rate for year of assessment 2020 for company with paid-up capital of MYR 2,500,000 (approximately $580,000) or less and that are not part of a group containing a company exceeding this capitalization threshold is 17% on the first MYR 600,000 (approximately $143,000) taxable profit with the remaining balance being taxed at 24%.

Deferred tax assets $ 212,221 $ 183,262

Paid up capital tax amount 580,000

Cumulative net operating losses carryforwards $ 1,248,356

Malaysia [Member] | MYR [Member]

Paid up capital tax amount | RM RM 2,500,000

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Dec. 31, 2019

Tax jurisdictions from Local $ 10,930 $ (6,321)

Loss before income taxes $ (78,285) $ (38,780) (160,006) (177,020)

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Tax jurisdictions from Foreign (1,142) (905)

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Tax jurisdictions from Foreign (613) (160)

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Jan. 21, 2019

Oct. 17, 2018

Dec. 31, 2020

Dec. 31, 2019

Mar. 31, 2020

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

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

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

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

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

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

Organization and Business Background (Details Narrative) - USD ($)		9 Months Ended
	Dec. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2020	Feb. 21, 2019	Jan. 16, 2019	Dec. 31, 2018	Feb. 19, 2016
Common stock shares issued	100,000	1,000,000		900,000
Price per share	$ 5.00
Proceeds from issuance of common stock	$ 500,000	$ 500,000
Synergy Empire Marshall [Member] \| Synergy Empire HK [Member] \| Hong Kong [Member]
Equity ownership interest rate percentage							100.00%
Lucky Star [Member] \| Synergy Empire HK [Member]
Equity ownership interest rate percentage					100.00%
SH Dessert [Member] \| Lucky Star [Member]
Equity ownership interest rate percentage								100.00%
Synergy Empire Limited [Member] \| Synergy Empire Marshall [Member]
Equity ownership interest rate percentage						100.00%

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

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

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

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

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

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

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

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

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

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

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

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

Amount Due to a Director (Details Narrative) - USD ($)		9 Months Ended	12 Months Ended
Amount Due to a Director (Details Narrative) - USD ($)	Jan. 21, 2019	Dec. 31, 2020	Mar. 31, 2020	Mar. 31, 2019
Mr. Leong Will Liam and CBA Capital Holdings Sdn. Bhd [Member]
Outstanding loan payable		$ 938,852	$ 644,072	$ 499,261
CBA Capital Holdings Sdn. Bhd [Member]
Outstanding loan payable		24,822	24,822	24,822
CBA Capital Holdings Sdn. Bhd [Member] \| Lucky Star F&B Sdn. Bhd. [Member]
Payment to acquire business	$ 24,822
Interest-free loan waived	$ 257,183
Mr. Leong Will Liam [Member]
Outstanding loan payable				$ 474,439
Loan form director		$ 244,789	$ 173,862

Bank Borrowing (Details Narrative)			9 Months Ended
Bank Borrowing (Details Narrative)	Jan. 25, 2017 USD ($)	Jan. 25, 2017 MYR (RM)	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)	Jan. 25, 2017 MYR (RM)
Repayments of bank debt			$ 2,202	$ 9,606
Additional interest in loan deferment, amount			2,455
Additional interest expenses			$ 2,455
Lucky Star F&B Sdn. Bhd [Member] \| Standard Chartered Saadiq Berhad [Member]
Debt instrument principal amount	$ 85,231
Debt instrument interest rate percentage	6.00%				6.00%
Repayment period	Repayment period of 72 months	Repayment period of 72 months
Debt instrument monthly installment	$ 1,609
Debt instrument maturity date	Feb. 05, 2023	Feb. 05, 2023
Lucky Star F&B Sdn. Bhd [Member] \| Standard Chartered Saadiq Berhad [Member] \| MYR [Member]
Debt instrument principal amount \| RM					RM 342,834
Debt instrument monthly installment \| RM		RM 6,473

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

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

Lease - Right-of-Use Asset and Lease Liabilities (Details Narrative) - USD ($)				3 Months Ended	9 Months Ended	12 Months Ended
	Nov. 15, 2020	Sep. 22, 2020	Jul. 29, 2020	Dec. 31, 2020	Dec. 31, 2020	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Lease liability				$ 143,924	$ 143,924	$ 146,038
Right-of-use of asset				$ 140,406	$ 140,406	144,536
Discount rate				6.65%	6.65%		6.65%
Amortization of operating lease right of use asset				$ 17,999	$ 50,549	$ 70,507
Lease expenses					$ 56,683
Setapak and Pandan Indah [Member]
Restaurant terminate description			On July 29, 2020, the Management of the Company decide to terminate two restaurant outlets on Setapak and Pandan Indah, 3-month notice were given to the landlord, effective on August 1, 2020 onwards.
Notice period			3 months
Tenancy agreement expires			Oct. 31, 2020
Botanic and C180 [Member]
Restaurant terminate description		On September 22, 2020, the Management of the Company decide to terminate restaurant outlets on Botanic and C180, 2-month notice were given to the landlord, effective on September 28, 2020 onwards.
Notice period		2 months
Tenancy agreement expires		Nov. 30, 2020
C180 [Member] \| New Tenancy Agreement [Member] \| SH Dessert Sdn Bhd [Member]
Tenancy period	2 years
Rent-free grace period, description	SH Dessert Sdn Bhd were given a rent-free grace period of one month from November 15, 2020 to December 14, 2020, upon the expiration of rent-free grace period, the Company shall begin serving rental of MYR 6,000 (approximately $1,492) on monthly basis.
Basis rent - monthly	$ 1,492
C180 [Member] \| New Tenancy Agreement [Member] \| SH Dessert Sdn Bhd [Member] \| MYR [Member]
Basis rent - monthly	$ 6,000
Malayan Banking [Member]
Discount rate						6.65%
ASC 842
Lease liability						$ 215,043
Right-of-use of asset						$ 215,043

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

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

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

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

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

Stockholders' Equity (Details Narrative) - USD ($)				9 Months Ended
Stockholders' Equity (Details Narrative) - USD ($)	Dec. 30, 2020	Jan. 21, 2019	Oct. 17, 2018	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2020
Share price	$ 5.00
Common stock shares issued	100,000			1,000,000		900,000
Proceeds from issuance of common stock	$ 500,000			$ 500,000
Common stock shares outstanding				1,000,000		900,000
Stock Options [Member]
Potentially dilutive securities outstanding
Warrants [Member]
Potentially dilutive securities outstanding
Other Potentially Dilutive Securities [Member]
Potentially dilutive securities outstanding
CBA Capital Holdings Sdn. Bhd [Member] \| Lucky Star F&B Sdn. Bhd. [Member]
Interest-free loan waived		$ 257,183
Mr. Leong Will Liam [Member]
Number of restricted common stock shares purchased			900,000
Share price			$ 0.03
Par value of restricted shares			$ 0.0001