10-Q

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 November 30, 2017

or

[  ] 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 333-218334

ECCO AUTO WORLD CORPORATION

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

Nevada	30-0943638
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

Unit C, 4/F, China Insurance Building, 48 Cameron Road,

Tsim Sha Tsui, Kowloon, Hong Kong.

(Address of principal executive offices, including zip code)

Registrant’s phone number, including area code +852 3182 6922

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 and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (section 232.405 of this chapter) during the preceding twelve months (or shorter period that the registrant was required to submit and post such files).

YES [  ] NO [X]

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

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

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

Yes [  ] No [X]

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

Class	Outstanding at January 12, 2018
Common Stock, $.0001 par value	91,889,664

TABLE OF CONTENTS

		Page
PART I	FINANCIAL INFORMATION
ITEM 1.	UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS:
	Condensed Consolidated Balance Sheets as of November 30, 2017 and February 28, 2017	F-2
	Condensed Consolidated Statements of Operations and Comprehensive Income for the Three and Nine Months Ended November 30, 2017 and 2016	F-3
	Condensed Consolidated Statements of Changes in Stockholders’ Equity for the Nine Months Ended November 30, 2017	F-4
	Condensed Consolidated Statements of Cash Flows for the Nine Months Ended November 30, 2017 and 2016	F-5
	Notes to the Condensed Consolidated Financial Statements	F-6 - F-12
ITEM 2.	MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS	2-3
ITEM 3.	QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK	4
ITEM 4.	CONTROLS AND PROCEDURES	4
PART II	OTHER INFORMATION
ITEM 1	LEGAL PROCEEDINGS	5
ITEM 2	UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS	5
ITEM 3	DEFAULTS UPON SENIOR SECURITIES	5
ITEM 4	MINE SAFETY DISCLOSURES	5
ITEM 5	OTHER INFORMATION	5
ITEM 6	EXHIBITS	6
	SIGNATURES	7

PART I – FINANCIAL INFORMATION

ITEM 1. UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

ECCO AUTO WORLD CORPORATION

CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

	Page
Condensed Consolidated Financial Statements
Condensed Consolidated Balance Sheets as of November 30, 2017 (unaudited) and February 28, 2017 (audited)	F-2
Condensed Consolidated Statements of Operations and Comprehensive Income for the Three and Nine Months Ended November 30, 2017 and 2016 (unaudited)	F-3
Condensed Consolidated Statements of Changes in Stockholders’ Equity for the Nine Months Ended November 30, 2017	F-4
Condensed Consolidated Statements of Cash Flows for the Nine Months Ended November 30, 2017 and 2016 (unaudited)	F-5
Notes to the Condensed Consolidated Financial Statements	F-6-F-12

F-1

ECCO AUTO WORLD CORPORATION

CONDENSED CONSOLIDATED BALANCE SHEETS

As of November 30, 2017 and February 28, 2017

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

	November 30, 2017			February 28, 2017
	(Unaudited)			(Audited)
ASSETS
CURRENT ASSETS
Cash and cash equivalents		224,313			16,202
Total Current Assets		224,313			16,202
NON-CURRENT ASSETS
Property and equipment, net		3,656			-
TOTAL ASSETS	$	227,969		$	16,202
LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES
Trade payable		4,000			-
Other payables and accrued liabilities		5,375			23,500
Due to related parties		3,623			381
Total Current Liabilities		12,998			23,881
TOTAL LIABILITIES	$	12,998		$	23,881
STOCKHOLDERS’ EQUITY
Preferred stock, $0.0001 par value; 200,000,000 shares authorized; None issued and outstanding
Common Stock, par value $0.0001; 600,000,000 shares authorized, 91,889,644 and 90,220,000 shares issued and outstanding as of November 30, 2017 and February 28, 2017 respectively		9,189			9,022
Additional paid in capital		262,268			11,988
Accumulated losses		(56,486	)		(28,689	)
TOTAL STOCKHOLDERS’ EQUITY/(DEFICIT)	$	214,971		$	(7,679	)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$	227,969		$	16,202

See accompanying notes to condensed consolidated financial statements.

F-2

ECCO AUTO WORLD CORPORATION

CONDENSED CONSOLIDATED STATEMENT OF OPERATION AND COMPREHENSIVE INCOME

For the three and nine months ended November 30, 2017 and 2016

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

(Unaudited)

	Nine months ended November 30						Three months ended November 30
	2017			2016			2017			2016
REVENUE		4,500			-			4,500			-
COST OF REVENUE		(4,000	)		-			(4,000	)		-
GROSS PROFIT		500			-			500			-
OTHER INCOME		785			-			785			-
GENERAL AND ADMINISTRATIVE EXPENSES		(29,082	)		(387	)		(21,229	)		(5	)
LOSS BEFORE INCOME TAX		(27,797	)		(387	)		(19,944	)		(5	)
INCOME TAX PROVISION		-			-			-			-
NET LOSS		(27,797	)		(387	)		(19,944	)		(5	)
Net loss per share, basic and diluted:		0.00			0.00			0.00			0.00
Weighted average number of common shares outstanding – Basic and diluted		90,507,657			27,150,674			91,089,294			53,107,912

See accompanying notes to condensed consolidated financial statements.

F-3

ECCO AUTO WORLD CORPORATION

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS’ EQUITY

For the nine months ended November 30, 2017

(Currency expressed in United States Dollars (“US$”))

(Unaudited)

	COMMON STOCK				ADDITIONAL
	Number of Shares		Amount		PAID-IN CAPITAL		ACCUMULATED DEFICIT			TOTAL EQUITY
Balance as of February 28, 2017 (audited)		90,220,000	$	9,022	$	11,988	$	(28,689	)	$	(7,679	)
Shares issued at $0.15 per share		1,669,644		167		250,280		-			250,447
Net loss for the period		-		-		-	$	(27,797	)	$	(27,797	)
Balance as of November 30, 2017 (unaudited)		91,889,644	$	9,189	$	262,268	$	(56,486	)	$	214,971

See accompanying notes to condensed consolidated financial statements.

F-4

ECCO AUTO WORLD CORPORATION

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS

For the nine months ended November 30, 2017 and 2016

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

(Unaudited)

	Nine months ended November 30
	2017			2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(27,797	)	$	(387	)
Changes in operating assets and liabilities:
Trade payable		4,000
Other payables and accrued liabilities		(18,125	)		-
Due to related parties		3,242			381
Net cash (used in)/provided by operating activities		(38,680	)		381
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment		(3,656	)		-
Net cash used in investing activities		(3,656	)		-
CASH FLOWS FROM FINANCING ACTIVITIES:
Issuance of share capital		250,447			10,010
Net cash provided by financing activities		250,447			10,010
Net increase in cash and cash equivalents		208,111			10,004
Cash and cash equivalents, beginning of period		16,202			-
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	224,313			10,004
SUPPLEMENTAL CASH FLOWS INFORMATION
Income taxes paid	$	-		$	-
Interest paid	$	-		$	-

See accompanying notes to condensed consolidated financial statements.

F-5

ECCO AUTO WORLD CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the nine months ended November 30, 2017

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

(Unaudited)

1. DESCRIPTION OF BUSINESS AND ORGANIZATION

ECCO Auto World Corporation is organized as a Nevada limited liability company, incorporated on June 6, 2016. For purposes of consolidated financial statement presentation, ECCO Auto World Corporation and its subsidiary are herein referred to as “the Company” or “we”. The Company is a business whose planned principal operations are to develop and operate an Automobile mobile application or a platform to connect auto repair shops and car owners.

On June 7, 2017, the Company acquired 100% interest in ECCO Auto World Corporation, a private limited liability company incorporated in Labuan, resulting in the latter becoming a wholly-owned subsidiary company of the Company.

Details of the Company’s subsidiary:

	Company name	Place and date of incorporation	Particulars of issued capital	Principal activities
1.	ECCO Auto World Corporation	Labuan, March 1, 2017	100 shares of ordinary share of US$1 each	Investment holding

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation

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

The Company has adopted its fiscal year-end to be February 28.

Basis of consolidation

The condensed consolidated financial statements include the accounts of the Company and its subsidiary. All inter-company accounts and transactions have been eliminated upon consolidation.

Use of estimates

Management uses estimates and assumptions in preparing these consolidated financial statements in accordance with US GAAP. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities in the balance sheet, and the reported revenue and expenses during the periods reported. Actual results may differ from these estimates.

Revenue recognition

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

Revenue is measured at the fair value of the consideration received or receivable, net of discounts and taxes applicable to the revenue.

F-6

ECCO AUTO WORLD CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the nine months ended November 30, 2017

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

(Unaudited)

The Company derives its revenue from provision of car maintenance and servicing scheduling and optimization advisory services. The services are billed on a fixed-fee basis.

Cost of revenue

Cost of revenue includes the cost of consultation services of Automobile mobile application and related services.

Cash and cash equivalents

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

Property and equipment

Property and equipment is stated at cost less accumulated depreciation and impairment. Depreciation of plant and equipment are calculated on the straight-line method over their estimated useful lives as follows:

Classification	Estimated useful lives
Computer and peripherals	5 years

Expenditures for maintenance and repairs are expenses as incurred.

Income taxes

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 periods in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

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

The Company conducts major businesses in Malaysia and is subject to tax in this jurisdiction. As a result of its business activities, the Company will file tax returns that are subject to examination by the foreign tax authority.

Foreign currencies translation

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

F-7

ECCO AUTO WORLD CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the nine months ended November 30, 2017

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

(Unaudited)

The reporting currency of the Company and its subsidiary is United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$.

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

Fair value of financial instruments:

The carrying value of the Company’s financial instruments: cash and cash equivalents, and accounts payable and approximate 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.

Recent accounting pronouncements

FASB issues various Accounting Standards Updates relating to the treatment and recording of certain accounting transactions. On June 10, 2014, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) No. 2014-10, Development Stage Entities (Topic 915) - Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation, which eliminates the concept of a development stage entity (DSE) entirely from current accounting guidance. The Company has elected adoption of this standard, which eliminates the designation of DSEs and the requirement to disclose results of operations and cash flows since inception.

In May 2014, the FASB issued Accounting Standards Update No. 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”). ASU 2014-09 supersedes the revenue recognition requirements in “Revenue Recognition (Topic 605)”, and requires entities to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for

those goods or services. ASU 2014-09 is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early adoption is not permitted. In August 2015, the FASB issued an Accounting Standards Update to defer by one year the effective dates of its new revenue recognition standard until annual reporting periods beginning after December 15, 2017 (2018 for calendar-year public entities) and interim periods therein. Management is currently assessing the impact of the adoption of ASU 2014-09 and has not determined the effect of the standard on our ongoing financial reporting.

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

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

F-8

ECCO AUTO WORLD CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the nine months ended November 30, 2017

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

(Unaudited)

3. PROPERTY AND EQUIPMENT

	November 30, 2017		February 28, 2017
Computer and peripherals		3,656		-
Accumulated depreciation		-		-
Property and equipment		3,656		-

No depreciation was provided for the three months ended November 30, 2017, as the assets were bought on November 30, 2017.

4. COMMON STOCK

On June 6, 2016, the founder of the Company, Ms. Woo Shuk Fong purchased 100,000 shares of restricted common stock of the Company at a par value of $0.0001 per share for the Company’s initial working capital.

On September 22, 2016, the other founder of the Company, Mr. Yiap Soon Keong purchased 24,000,000 shares of restricted common stock of the Company at a par value of $0.0001 per share for the Company’s initial working capital. Greenpro Venture Capital Limited and Greenpro Asia Strategic SPC purchased 4,000,000 and 52,000,000 shares of restricted common stock of the company respectively at par value of $0.0001 per share for the Company’s initial working capital.

On September 25, 2016, Ms. Woo Shuk Fong purchased 20,000 shares of restricted common stock of the Company, at $0.1 per share, for $2,000.

On December 28, 2016, Ms. Wong Yuen Ling purchased 100,000 shares of restricted common stock of the Company, at $0.1 per share, for $10,000.

On January 19, 2017, Mr. Yiap Soon Keong purchased 10,000,000 shares of restricted common stock of the Company, at par value of $0.0001 per share, for $1,000.

On November 20, 2017, the Company resolved to close the offering (“the Offering”) from the registration statement on Form S-1/A, dated September 6, 2017, that had been declared effective by the Securities and Exchange Commission on September 14, 2017. The Offering resulted in 1,669,644 shares of common stock being sold at $0.15 per share for a total of $250,447.

All proceeds received are used for the Company’s working capital.

As of November 30, 2017, the Company has 91,889,644 shares issued and outstanding. There are no shares of preferred stock issued and outstanding.

F-9

ECCO AUTO WORLD CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the nine months ended November 30, 2017

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

(Unaudited)

5. OTHER PAYABLES AND ACCRUED LIABILITIES

	November 30, 2017		February 28, 2017
Other payables		3,875		-
Accrued audit fee		-		3,500
Accrued professional fee		-		20,000
Accrued review fee		1,500		-
Total other payables and accrued liabilities		5,375		23,500

6. DUE FROM / (TO) RELATED PARTIES

The amount due to related parties are unsecured, interest-free with no fixed repayment term, for working capital purpose.

7. INCOME TAXES

For the nine months ended November 30, 2017, the local (United States) and foreign components of income/(loss) before income taxes were comprised of the following:

	Nine months ended
	November 30, 2017
Tax jurisdictions from:
-   Local	$	(28,161	)
-   Foreign, representing
Labuan		364
Loss before income tax	$	(27,797	)

The provision for income taxes consisted of the following:

		Nine months ended
		November 30, 2017
Current:
-  Local	$	-
-  Foreign		-
Deferred:
-  Local		-
-  Foreign		-
Income tax expense	$	-

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

F-10

ECCO AUTO WORLD CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the nine months ended November 30, 2017

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

(Unaudited)

United States of America

The Company is registered in the State of Nevada and is subject to the tax laws of the United States of America. As of November 30, 2017, the operations in the United States of America incurred $56,850 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss carryforwards begin to expire in 2036, if unutilized. The Company has provided for a full valuation allowance of $19,898 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.

Labuan

Under the current laws of the Labuan, ECCO Auto World Corporation is governed under the Labuan Business Activity Act, 1990. The tax charge for such company is based on 3% of net audited profit or at a fixed rate of RM 20,000.

8. CONCENTRATIONS OF RISK

The Company is exposed to the following concentrations of risk:

(a) Major customers

For the three months ended November 30, 2016, no income nor gross income has generated.

For the three months ended November 30, 2017, the customers who accounted for 10% or more of the Company’s sales and its outstanding receivable balance at period-end are presented as follows:

	For three months ended November 30
	2017		2016		2017			2016		2017		2016
	Revenue				Percentage of Revenue					Accounts Receivable, Trade
Customer A	$	4,500	$	-		100	%		-%	$	-	$	-
	$	4,500	$	-		100	%		-%	$	-	$	-

For the nine months ended November 30, 2017, the customers who accounted for 10% or more of the Company’s sales and its outstanding receivable balance at period-end are presented as follows:

	For nine months ended November 30
	2017		2016		2017			2016		2017		2016
	Revenue				Percentage of Revenue					Accounts Receivable, Trade
Customer A	$	4,500	$	-		100	%		-%	$	-	$	-
	$	4,500	$	-		100	%		-%	$	-	$	-

F-11

ECCO AUTO WORLD CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the nine months ended November 30, 2017

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

(Unaudited)

(b) Major vendors

For the three months ended November 30, 2016, no cost of revenue has incurred.

For the three months ended November 30, 2017, the vendors who accounted for 10% or more of the Company’s purchases and its outstanding payable balance at period-end are presented as follows:

	For three months ended November 30
	2017		2016		2017			2016		2017		2016
	Cost of Revenue				Percentage of Cost of Revenues					Accounts Payable, Trade
Vendor A	$	4,000	$	-		100	%		-%	$	4,000	$	-
	$	4,000	$	-		100	%		-%	$	4,000	$	-

For the nine months ended November 30, 2017, the vendors who accounted for 10% or more of the Company’s purchases and its outstanding payable balance at period-end are presented as follows:

	For nine months ended November 30
	2017		2016		2017			2016		2017		2016
	Cost of Revenue				Percentage of Cost of Revenues					Accounts Payable, Trade
Vendor A	$	4,000	$	-		100	%		-%	$	4,000	$	-
	$	4,000	$	-		100	%		-%	$	4,000	$	-

The vendor is located in Malaysia.

(c) Exchange rate risk

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 actually post higher or lower income depending on exchange rate of RM converted into US$ on that date. The exchange rate could fluctuate depending on changes in political and economic environments without notice.

9. COMMITMENTS AND CONTINGENCIES

As of November 30, 2017, the Company has no commitments or contingencies involved.

10. RELATED PARTY TRANSACTIONS

For nine months ended November 30, 2017, the Company has entered into following transactions or has a cumulative balance with respective related parties:

Professional fee incurred to Greenpro Financial Consulting Limited and accounting fee to Asia UBS Global Limited, both which are subsidiary of Greenpro Capital Corp., amounted $7,300 and $1,800 respectively. Besides, the Company also settled an outstanding professional fees incurred in previous year amounted $20,000 due to Greenpro Financial Consulting Limited. Greenpro Capital Corp. through its subsidiary Greenpro Venture Capital Limited owns approximately 4.35% of the Company issued and outstanding shares. As of November 30, 2017 outstanding liability payable to Greenpro Capital Corp. subsidiaries amounted $800.

Loan from director and shareholder, Ms. Woo Shuk Fong for working capital purpose amounted $378 being carried forward as due to related party from previous fiscal year. Loan from Chief Executive Officer and shareholder, Mr. Yiap Soon Keong for working capital purpose amounted $2,445 being carried forward as due to related party from previous fiscal year.

Technical consultation fee regarding the scope outline and service coverage of ECCO mobile application development amounted $4,000 incurred by the Company to IMocha Sdn. Bhd., of which both directors of IMocha Sdn. Bhd., Mr. Jason Wong Chee Hon and Mr. Koh Kok Wei are also the directors of the Company.

11. 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 November 30, 2017 up through the date was the Company presented these unaudited financial statements.

F-12

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 Annual Report on Form 10-K for the year ended February 28, 2017and presumes that readers have access to, and will have read, the “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and other information contained in such Form 10-K. The following discussion and analysis also should be read together with our consolidated financial statements and the notes to the consolidated financial statements included elsewhere in this Form 10-Q.

The following discussion contains certain statements that may be deemed “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995. Such statements appear in a number of places in this Report, including, without limitation, “Management’s Discussion and Analysis of Financial Condition and Results of Operations.” These statements are not guarantees of future performance and involve risks, uncertainties and requirements that are difficult to predict or are beyond our control. Forward-looking statements speak only as of the date of this quarterly report. You should not put undue reliance on any forward-looking statements. We strongly encourage investors to carefully read the factors described in our Form S-1 Amendment No.8, dated July 20, 2016 in the section entitled “Risk Factors” for a description of certain risks that could, among other things, cause actual results to differ from these forward-looking statements. We assume no responsibility to update the forward-looking statements contained in this transition report on Form 10-Q. The following should also be read in conjunction with the unaudited Condensed Consolidated Financial Statements and notes thereto that appear elsewhere in this report.

Company Overview

ECCO Auto World Corporation, a Nevada corporation (“the Company”) was incorporated under the laws of the State of Nevada on June 6, 2016. On June 7, 2017, the Company acquired 100% interest in ECCO Auto World Corporation, a private limited liability company incorporated in Labuan, resulting in the latter becoming a wholly-owned subsidiary company of the Company.

The Company is a technology company whose planned principal operation is to develop and operate a mobile application or a platform that connects auto repair shops and car owners. One of the features of the mobile application consists of comparisons among different auto repair shops in terms of quality rating and pricing. Auto repair shops that intend to make use of the Company’s user base will be subject to stringent supervision and entrant requirements in order to ensure quality service to users. The Company has also started to provide technical consultation and solution to client regarding the scheduling and optimization on vehicle maintenance to achieve cost effectiveness, intended to convert client into recurring base source of revenue by subscribing to its platform.

The Company plans to venture into other industry with the platform that is intended to develop, thus, the Company has recruited 4 directors to further expand into other industry.

The Company’s executive offices are located at Unit C, 4/F, China Insurance Building, 48 Cameron Road, Tsim Sha Tsui, Kowloon, Hong Kong.

2 

Results of Operation

For Three and Nine Months Ended November 30, 2017 and November 30, 2016.

For the three and nine months ended November 30, 2017, the company has generated revenue and gross income $4,500 and $500 respectively, comparing to three and nine months ended November 30, 2016 which no income nor gross income has generated.

The company has incurred a net loss of $19,994 and $5 for three months ended November 30, 2017 and 2016 respectively. For Nine Months ended November 30, 2017 and 2016, the company has incurred a net loss of $27,797 and $387 respectively. Substantial increase in net loss is mainly due to the increase in general and administrative expenses.

Liquidity and Capital Resources

As at November 30 and February 28, 2017, the company has a current assets entirely consisting cash and cash equivalents of $224,313 and $16,202 respectively. Increase of $208,111 in cash flow mainly due to the finance from initial public offering share issuance contra by the net loss incurred during the period as a result of general and administrative expenses.

As at November 30 and, February 28, 2017, the company has a current liability of $12,998 and $23,881. Decrease of $10,883 is mainly due to the decrease of other payable and accrued liability contra by the increase of due to related party.

The company has a working capital of $214,971 and working deficit of $7,679 as at November 30 and February 28, 2017 respectively.

Operating Activities

For the Nine Months ended November 30, 2017, net cash used in operating activities was $38,680 consist of mainly general and administrative expenses and settlement on other payable and accrued liabilities contra by increase in due to related party.

Investing Activities

For the Nine Months ended November 30, 2017, net cash used in investing activities was $3,656 for investment in purchase of computer equipment for business purpose.

Financing Activities

For the Nine Months ended November 30, 2017, the company acquired $250,447 for share issuance during initial public offering.

Capital Expenditures

Our capital expenditures primarily relate to the acquisition of property and equipment. Our capital expenditures for the nine months periods ended November 30, 2017 was $3,656.

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 November 30, 2017.

3 

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 November 30, 2017. This evaluation was carried out under the supervision and with the participation of our Chief Executive Officer. Based upon that evaluation, our Chief Executive Officer concluded that, as of November 30, 2017, 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 November 30, 2017, our disclosure controls and procedures were not effective: (i) inadequate segregation of duties and effective risk assessment; and (ii) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements and application of both US GAAP and SEC guidelines.

Changes in Internal Control over Financial Reporting:

There were no changes in our internal control over financial reporting during the quarter ended November 30, 2017, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

4 

PART II — OTHER INFORMATION

Item 1. Legal Proceedings

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

Item 1A. Risk Factors.

We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

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

None.

Item 3. Defaults Upon Senior Securities

None

Item 4. Mine Safety Disclosures

Not applicable.

Item 5. Other Information.

None

5 

ITEM 6. Exhibits

Exhibit No.	Description
31.1	Rule 13(a)-14(a)/15(d)-14(a) Certification of principal executive officer and principal financial officer*
32.1	Section 1350 Certification of principal executive officer and principal financial officer*
101.INS	XBRL Instance Document*
101.SCH	XBRL Schema Document*
101.CAL	XBRL Calculation Linkbase Document*
101.DEF	XBRL Definition Linkbase Document*
101.LAB	XBRL Label Linkbase Document*
101.PRE	XBRL Presentation Linkbase Document*

* Filed herewith.

6 

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.

	ECCO AUTO WORLD CORPORATION
	(Name of Registrant)
Date: January 16, 2018
	By:	/s/ Yiap Soon Keong
	Title:	Chief Executive Officer
		(Principal Executive Officer) (Principal Financial Officer)

7 

EX-31.1

EXHIBIT 31.1

CERTIFICATION

I, YIAP SOON KEONG, certify that:

1. I have reviewed this quarterly report on Form 10-Q of ECCO AUTO WORLD CORPORATION (the “Company”) for the quarter ended November 30, 2017;

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: January 16, 2018	By:	/s/ Yiap Soon Keong
		YIAP SOON KEONG
		Chief Executive Officer
		(Principal Executive Officer) (Principal Financial Officer)

EX-32.1

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 ECCO AUTO WORLD CORPORATION (the “Company”) on Form 10-Q for the period ended November 30, 2017 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: January 16, 2018		/s/ Yiap Soon Keong
	By:	Yiap Soon Keong
		Chief Executive Officer
		(Principal Executive Officer) (Principal Financial Officer)

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

XML

Document and Entity Information - shares	9 Months Ended
	Nov. 30, 2017	Jan. 12, 2018
Document And Entity Information
Entity Registrant Name	Ecco Auto World Corp.
Entity Central Index Key	0001686515
Document Type	10-Q
Document Period End Date	Nov. 30, 2017
Amendment Flag	false
Current Fiscal Year End Date	--02-28
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		91,889,664
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2018

XML

Condensed Consolidated Balance Sheets - USD ($)	Nov. 30, 2017	Feb. 28, 2017
CURRENT ASSETS
Cash and cash equivalents	$ 224,313	$ 16,202
Total Current Assets	224,313	16,202
NON-CURRENT ASSETS
Property and equipment, net	3,656
TOTAL ASSETS	227,969	16,202
CURRENT LIABILITIES
Trade payable	4,000
Other payable and accrued liabilities	5,375	23,500
Due to related parties	3,623	381
Total Current Liabilities	12,998	23,881
TOTAL LIABILITIES	12,998	23,881
STOCKHOLDERS' EQUITY
Preferred stock, $0.0001 par value; 200,000,000 shares authorized; None issued and outstanding
Common Stock, par value $0.0001; 600,000,000 shares authorized, 91,889,644 and 90,220,000 shares issued and outstanding as of November 30, 2017 and February 28, 2017 respectively	9,189	9,022
Additional paid in capital	262,268	11,988
Accumulated losses	(56,486)	(28,689)
TOTAL STOCKHOLDERS’ EQUITY/(DEFICIT)	214,971	(7,679)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 227,969	$ 16,202

XML

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Nov. 30, 2017	Feb. 28, 2017
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	200,000,000	200,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	600,000,000	600,000,000
Common stock, shares issued	91,889,644	90,220,000
Common stock, shares outstanding	91,889,644	90,220,000

XML

Condensed Consolidated Statement of Operation and Comprehensive Income (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Nov. 30, 2017	Nov. 30, 2016	Nov. 30, 2017	Nov. 30, 2016
Income Statement [Abstract]
REVENUE	$ 4,500		$ 4,500
COST OF REVENUE	(4,000)		(4,000)
GROSS PROFIT	500		500
OTHER INCOME	785		785
GENERAL AND ADMINISTRATIVE EXPENSES	(21,229)	(5)	(29,082)	(387)
LOSS BEFORE INCOME TAX	(19,944)	(5)	(27,797)	(387)
INCOME TAX PROVISION
NET LOSS	$ (19,944)	$ (5)	$ (27,797)	$ (387)
Net loss per share, basic and diluted:	$ 0.00	$ 0.00	$ 0.00	$ 0.00
Weighted average number of common shares outstanding - Basic and diluted	91,089,294	53,107,912	90,507,657	27,150,674

XML

Condensed Consolidated Statement of Changes in Stockholders' Equity (Unaudited) - 9 months ended Nov. 30, 2017 - USD ($)	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Balance beginning at Feb. 28, 2017	$ 9,022	$ 11,988	$ (28,689)	$ (7,679)
Balance beginning, shares at Feb. 28, 2017	90,220,000
Shares issued at $0.15 per share	$ 167	250,280		250,447
Shares issued at $0.15 per share, shares	1,669,644
Net loss for the period			(27,797)	(27,797)
Balance end at Nov. 30, 2017	$ 9,189	$ 262,268	$ (56,486)	$ 214,971
Balance end, shares at Nov. 30, 2017	91,889,644

XML

Condensed Consolidated Statement of Changes in Stockholders' Equity (Unaudited) (Parenthetical)	Nov. 30, 2017 $ / shares
Statement of Stockholders' Equity [Abstract]
Shares issued price per share	$ 0.15

XML

Condensed Consolidated Statement of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Nov. 30, 2017	Nov. 30, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (27,797)	$ (387)
Changes in operating assets and liabilities:
Trade payable	4,000
Other payable and accrued liabilities	(18,125)
Due to related parties	3,242	381
Net cash (used in)/provided by operating activities	(38,680)	381
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(3,656)
Net cash used in investing activities	(3,656)
CASH FLOWS FROM FINANCING ACTIVITIES:
Issuance of share capital	250,447	10,010
Net cash provided by financing activities	250,447	10,010
Net increase in cash and cash equivalents	208,111	10,004
Cash and cash equivalents, beginning of period	16,202
CASH AND CASH EQUIVALENTS, END OF PERIOD	224,313	10,004
SUPPLEMENTAL CASH FLOWS INFORMATION
Income taxes paid
Interest paid

XML

Description of Business and Organization

9 Months Ended

Nov. 30, 2017

Accounting Policies [Abstract]

Description of Business and Organization

1. DESCRIPTION OF BUSINESS AND ORGANIZATION

ECCO Auto World Corporation is organized as a Nevada limited liability company, incorporated on June 6, 2016. For purposes of consolidated financial statement presentation, ECCO Auto World Corporation and its subsidiary are herein referred to as “the Company” or “we”. The Company is a business whose planned principal operations are to develop and operate an Automobile mobile application or a platform to connect auto repair shops and car owners.

On June 7, 2017, the Company acquired 100% interest in ECCO Auto World Corporation, a private limited liability company incorporated in Labuan, resulting in the latter becoming a wholly-owned subsidiary company of the Company.

Details of the Company’s subsidiary:

	Company name	Place and date of incorporation	Particulars of issued capital	Principal activities
1.	ECCO Auto World Corporation	Labuan, March 1, 2017	100 shares of ordinary share of US$1 each	Investment holding

XML

Summary of Significant Accounting Policies

9 Months Ended

Nov. 30, 2017

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation

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

The Company has adopted its fiscal year-end to be February 28.

Basis of consolidation

The condensed consolidated financial statements include the accounts of the Company and its subsidiary. All inter-company accounts and transactions have been eliminated upon consolidation.

Use of estimates

Management uses estimates and assumptions in preparing these consolidated financial statements in accordance with US GAAP. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities in the balance sheet, and the reported revenue and expenses during the periods reported. Actual results may differ from these estimates.

Revenue recognition

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

Revenue is measured at the fair value of the consideration received or receivable, net of discounts and taxes applicable to the revenue.

The Company derives its revenue from provision of car maintenance and servicing scheduling and optimization advisory services. The services are billed on a fixed-fee basis.

Cost of revenue

Cost of revenue includes the cost of consultation services of Automobile mobile application and related services.

Cash and cash equivalents

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

Property and equipment

Property and equipment is stated at cost less accumulated depreciation and impairment. Depreciation of plant and equipment are calculated on the straight-line method over their estimated useful lives as follows:

Classification	Estimated useful lives
Computer and peripherals	5 years

Expenditures for maintenance and repairs are expenses as incurred.

Income taxes

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 periods in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

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

The Company conducts major businesses in Malaysia and is subject to tax in this jurisdiction. As a result of its business activities, the Company will file tax returns that are subject to examination by the foreign tax authority.

Foreign currencies translation

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

The reporting currency of the Company and its subsidiary is United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$.

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

Fair value of financial instruments:

The carrying value of the Company’s financial instruments: cash and cash equivalents, and accounts payable and approximate 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.

Recent accounting pronouncements

FASB issues various Accounting Standards Updates relating to the treatment and recording of certain accounting transactions. On June 10, 2014, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) No. 2014-10, Development Stage Entities (Topic 915) - Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation, which eliminates the concept of a development stage entity (DSE) entirely from current accounting guidance. The Company has elected adoption of this standard, which eliminates the designation of DSEs and the requirement to disclose results of operations and cash flows since inception.

In May 2014, the FASB issued Accounting Standards Update No. 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”). ASU 2014-09 supersedes the revenue recognition requirements in “Revenue Recognition (Topic 605)”, and requires entities to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for

those goods or services. ASU 2014-09 is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early adoption is not permitted. In August 2015, the FASB issued an Accounting Standards Update to defer by one year the effective dates of its new revenue recognition standard until annual reporting periods beginning after December 15, 2017 (2018 for calendar-year public entities) and interim periods therein. Management is currently assessing the impact of the adoption of ASU 2014-09 and has not determined the effect of the standard on our ongoing financial reporting.

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

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

XML

Property and Equipment

9 Months Ended

Nov. 30, 2017

Property, Plant and Equipment [Abstract]

Property and Equipment

3. PROPERTY AND EQUIPMENT

	November 30, 2017		February 28, 2017
Computer and peripherals		3,656		-
Accumulated depreciation		-		-
Property and equipment		3,656		-

No depreciation was provided for the three months ended November 30, 2017, as the assets were bought on November 30, 2017.

XML

Common Stock

9 Months Ended

Nov. 30, 2017

Equity [Abstract]

Common Stock

4. COMMON STOCK

On June 6, 2016, the founder of the Company, Ms. Woo Shuk Fong purchased 100,000 shares of restricted common stock of the Company at a par value of $0.0001 per share for the Company’s initial working capital.

On September 22, 2016, the other founder of the Company, Mr. Yiap Soon Keong purchased 24,000,000 shares of restricted common stock of the Company at a par value of $0.0001 per share for the Company’s initial working capital. Greenpro Venture Capital Limited and Greenpro Asia Strategic SPC purchased 4,000,000 and 52,000,000 shares of restricted common stock of the company respectively at par value of $0.0001 per share for the Company’s initial working capital.

On September 25, 2016, Ms. Woo Shuk Fong purchased 20,000 shares of restricted common stock of the Company, at $0.1 per share, for $2,000.

On December 28, 2016, Ms. Wong Yuen Ling purchased 100,000 shares of restricted common stock of the Company, at $0.1 per share, for $10,000.

On January 19, 2017, Mr. Yiap Soon Keong purchased 10,000,000 shares of restricted common stock of the Company, at par value of $0.0001 per share, for $1,000.

On November 20, 2017, the Company resolved to close the offering (“the Offering”) from the registration statement on Form S-1/A, dated September 6, 2017, that had been declared effective by the Securities and Exchange Commission on September 14, 2017. The Offering resulted in 1,669,644 shares of common stock being sold at $0.15 per share for a total of $250,447.

All proceeds received are used for the Company’s working capital.

As of November 30, 2017, the Company has 91,889,644 shares issued and outstanding. There are no shares of preferred stock issued and outstanding.

XML

Other Payables and Accrued Liabilities

9 Months Ended

Nov. 30, 2017

Payables and Accruals [Abstract]

Other Payable and Accrued Liabilities

5. OTHER PAYABLES AND ACCRUED LIABILITIES

	November 30, 2017		February 28, 2017
Other payables		3,875		-
Accrued audit fee		-		3,500
Accrued professional fee		-		20,000
Accrued review fee		1,500		-
Total other payables and accrued liabilities		5,375		23,500

XML

Due From / (To) Related Party

9 Months Ended

Nov. 30, 2017

Related Party Transactions [Abstract]

Due From / (To) Related Party

6. DUE FROM / (TO) RELATED PARTIES

The amount due to related parties are unsecured, interest-free with no fixed repayment term, for working capital purpose.

XML

Income Taxes

9 Months Ended

Nov. 30, 2017

Income Tax Disclosure [Abstract]

Income Taxes

7. INCOME TAXES

For the nine months ended November 30, 2017, the local (United States) and foreign components of income/(loss) before income taxes were comprised of the following:

	Nine months ended
	November 30, 2017
Tax jurisdictions from:
-   Local	$	(28,161	)
-   Foreign, representing
Labuan		364
Loss before income tax	$	(27,797	)

The provision for income taxes consisted of the following:

		Nine months ended
		November 30, 2017
Current:
-  Local	$	-
-  Foreign		-
Deferred:
-  Local		-
-  Foreign		-
Income tax expense	$	-

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

United States of America

The Company is registered in the State of Nevada and is subject to the tax laws of the United States of America. As of November 30, 2017, the operations in the United States of America incurred $56,850 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss carryforwards begin to expire in 2036, if unutilized. The Company has provided for a full valuation allowance of $19,898 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.

Labuan

Under the current laws of the Labuan, ECCO Auto World Corporation is governed under the Labuan Business Activity Act, 1990. The tax charge for such company is based on 3% of net audited profit or at a fixed rate of RM 20,000.

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Concentrations of Risk

9 Months Ended

Nov. 30, 2017

Risks and Uncertainties [Abstract]

Concentrations of Risk

8. CONCENTRATIONS OF RISK

The Company is exposed to the following concentrations of risk:

(a) Major customers

For the three months ended November 30, 2016, no income nor gross income has generated.

For the three months ended November 30, 2017, the customers who accounted for 10% or more of the Company’s sales and its outstanding receivable balance at period-end are presented as follows:

	For three months ended November 30
	2017		2016		2017			2016		2017		2016
	Revenue				Percentage of Revenue					Accounts Receivable, Trade
Customer A	$	4,500	$	-		100	%		-%	$	-	$	-
	$	4,500	$	-		100	%		-%	$	-	$	-

For the nine months ended November 30, 2017, the customers who accounted for 10% or more of the Company’s sales and its outstanding receivable balance at period-end are presented as follows:

	For nine months ended November 30
	2017		2016		2017			2016		2017		2016
	Revenue				Percentage of Revenue					Accounts Receivable, Trade
Customer A	$	4,500	$	-		100	%		-%	$	-	$	-
	$	4,500	$	-		100	%		-%	$	-	$	-

(b) Major vendors

For the three months ended November 30, 2016, no cost of revenue has incurred.

For the three months ended November 30, 2017, the vendors who accounted for 10% or more of the Company’s purchases and its outstanding payable balance at period-end are presented as follows:

	For three months ended November 30
	2017		2016		2017			2016		2017		2016
	Cost of Revenue				Percentage of Cost of Revenues					Accounts Payable, Trade
Vendor A	$	4,000	$	-		100	%		-%	$	4,000	$	-
	$	4,000	$	-		100	%		-%	$	4,000	$	-

For the nine months ended November 30, 2017, the vendors who accounted for 10% or more of the Company’s purchases and its outstanding payable balance at period-end are presented as follows:

	For nine months ended November 30
	2017		2016		2017			2016		2017		2016
	Cost of Revenue				Percentage of Cost of Revenues					Accounts Payable, Trade
Vendor A	$	4,000	$	-		100	%		-%	$	4,000	$	-
	$	4,000	$	-		100	%		-%	$	4,000	$	-

The vendor is located in Malaysia.

(c) Exchange rate risk

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 actually post higher or lower income depending on exchange rate of RM converted into US$ on that date. The exchange rate could fluctuate depending on changes in political and economic environments without notice.

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Commitments and Contingencies

9 Months Ended

Nov. 30, 2017

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

9. COMMITMENTS AND CONTINGENCIES

As of November 30, 2017, the Company has no commitments or contingencies involved.

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Related Party Transactions

9 Months Ended

Nov. 30, 2017

Related Party Transactions [Abstract]

Related Party Transactions

10. RELATED PARTY TRANSACTIONS

For nine months ended November 30, 2017, the Company has entered into following transactions or has a cumulative balance with respective related parties:

Professional fee incurred to Greenpro Financial Consulting Limited and accounting fee to Asia UBS Global Limited, both which are subsidiary of Greenpro Capital Corp., amounted $7,300 and $1,800 respectively. Besides, the Company also settled an outstanding professional fees incurred in previous year amounted $20,000 due to Greenpro Financial Consulting Limited. Greenpro Capital Corp. through its subsidiary Greenpro Venture Capital Limited owns approximately 4.35% of the Company issued and outstanding shares. As of November 30, 2017 outstanding liability payable to Greenpro Capital Corp. subsidiaries amounted $800.

Loan from director and shareholder, Ms. Woo Shuk Fong for working capital purpose amounted $378 being carried forward as due to related party from previous fiscal year. Loan from Chief Executive Officer and shareholder, Mr. Yiap Soon Keong for working capital purpose amounted $2,445 being carried forward as due to related party from previous fiscal year.

Technical consultation fee regarding the scope outline and service coverage of ECCO mobile application development amounted $4,000 incurred by the Company to IMocha Sdn. Bhd., of which both directors of IMocha Sdn. Bhd., Mr. Jason Wong Chee Hon and Mr. Koh Kok Wei are also the directors of the Company.

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Subsequent Events

9 Months Ended

Nov. 30, 2017

Subsequent Events [Abstract]

Subsequent Events

11. 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 November 30, 2017 up through the date was the Company presented these unaudited financial statements.

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Summary of Significant Accounting Policies (Policies)

9 Months Ended

Nov. 30, 2017

Accounting Policies [Abstract]

Basis of Presentation

Basis of presentation

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

The Company has adopted its fiscal year-end to be February 28.

Basis of Consolidation

Basis of consolidation

The condensed consolidated financial statements include the accounts of the Company and its subsidiary. All inter-company accounts and transactions have been eliminated upon consolidation.

Use of Estimates

Use of estimates

Management uses estimates and assumptions in preparing these consolidated financial statements in accordance with US GAAP. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities in the balance sheet, and the reported revenue and expenses during the periods reported. Actual results may differ from these estimates.

Revenue Recognition

Revenue recognition

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

Revenue is measured at the fair value of the consideration received or receivable, net of discounts and taxes applicable to the revenue.

The Company derives its revenue from provision of car maintenance and servicing scheduling and optimization advisory services. The services are billed on a fixed-fee basis.

Cost of Revenue

Cost of revenue

Cost of revenue includes the cost of consultation services of Automobile mobile application and related services.

Cash and Cash Equivalents

Cash and cash equivalents

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

Property and Equipment

Property and equipment

Property and equipment is stated at cost less accumulated depreciation and impairment. Depreciation of plant and equipment are calculated on the straight-line method over their estimated useful lives as follows:

Classification	Estimated useful lives
Computer and peripherals	5 years

Expenditures for maintenance and repairs are expenses as incurred.

Income Taxes

Income taxes

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 periods in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

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

The Company conducts major businesses in Malaysia and is subject to tax in this jurisdiction. As a result of its business activities, the Company will file tax returns that are subject to examination by the foreign tax authority.

Foreign Currencies Translation

Foreign currencies translation

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

The reporting currency of the Company and its subsidiary is United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$.

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

Fair Value of Financial Instruments

Fair value of financial instruments:

The carrying value of the Company’s financial instruments: cash and cash equivalents, and accounts payable and approximate 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.

Recent Accounting Pronouncements

Recent accounting pronouncements

FASB issues various Accounting Standards Updates relating to the treatment and recording of certain accounting transactions. On June 10, 2014, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) No. 2014-10, Development Stage Entities (Topic 915) - Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation, which eliminates the concept of a development stage entity (DSE) entirely from current accounting guidance. The Company has elected adoption of this standard, which eliminates the designation of DSEs and the requirement to disclose results of operations and cash flows since inception.

In May 2014, the FASB issued Accounting Standards Update No. 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”). ASU 2014-09 supersedes the revenue recognition requirements in “Revenue Recognition (Topic 605)”, and requires entities to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for

those goods or services. ASU 2014-09 is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early adoption is not permitted. In August 2015, the FASB issued an Accounting Standards Update to defer by one year the effective dates of its new revenue recognition standard until annual reporting periods beginning after December 15, 2017 (2018 for calendar-year public entities) and interim periods therein. Management is currently assessing the impact of the adoption of ASU 2014-09 and has not determined the effect of the standard on our ongoing financial reporting.

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

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

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Description of Business and Organization (Tables)

9 Months Ended

Nov. 30, 2017

Accounting Policies [Abstract]

Schedule of Company's Subsidiary

Details of the Company’s subsidiary:

	Company name	Place and date of incorporation	Particulars of issued capital	Principal activities
1.	ECCO Auto World Corporation	Labuan, March 1, 2017	100 shares of ordinary share of US$1 each	Investment holding

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Summary of Significant Accounting Policies (Tables)

9 Months Ended

Nov. 30, 2017

Accounting Policies [Abstract]

Schedule of Estimated Useful Lives of Property and Equipment

Depreciation of plant and equipment are calculated on the straight-line method over their estimated useful lives as follows:

Classification	Estimated useful lives
Computer and peripherals	5 years

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Property and Equipment (Tables)

9 Months Ended

Nov. 30, 2017

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment

	November 30, 2017		February 28, 2017
Computer and peripherals		3,656		-
Accumulated depreciation		-		-
Property and equipment		3,656		-

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Other Payables and Accrued Liabilities (Tables)

9 Months Ended

Nov. 30, 2017

Payables and Accruals [Abstract]

Schedule of Other payables and Accrued Liabilities

	November 30, 2017		February 28, 2017
Other payables		3,875		-
Accrued audit fee		-		3,500
Accrued professional fee		-		20,000
Accrued review fee		1,500		-
Total other payables and accrued liabilities		5,375		23,500

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Income Taxes (Tables)

9 Months Ended

Nov. 30, 2017

Income Tax Disclosure [Abstract]

Schedule of Local and Foreign Components of Income (Loss) Before Income Tax

For the nine months ended November 30, 2017, the local (United States) and foreign components of income/(loss) before income taxes were comprised of the following:

	Nine months ended
	November 30, 2017
Tax jurisdictions from:
-   Local	$	(28,161	)
-   Foreign, representing
Labuan		364
Loss before income tax	$	(27,797	)

Schedule of Provision for Income Taxes

The provision for income taxes consisted of the following:

		Nine months ended
		November 30, 2017
Current:
-  Local	$	-
-  Foreign		-
Deferred:
-  Local		-
-  Foreign		-
Income tax expense	$	-

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Concentrations of Risk (Tables)

9 Months Ended

Nov. 30, 2017

Risks and Uncertainties [Abstract]

Schedule of Concentration Risk

For the three months ended November 30, 2017, the customers who accounted for 10% or more of the Company’s sales and its outstanding receivable balance at period-end are presented as follows:

	For three months ended November 30
	2017		2016		2017			2016		2017		2016
	Revenue				Percentage of Revenue					Accounts Receivable, Trade
Customer A	$	4,500	$	-		100	%		-%	$	-	$	-
	$	4,500	$	-		100	%		-%	$	-	$	-

For the nine months ended November 30, 2017, the customers who accounted for 10% or more of the Company’s sales and its outstanding receivable balance at period-end are presented as follows:

	For nine months ended November 30
	2017		2016		2017			2016		2017		2016
	Revenue				Percentage of Revenue					Accounts Receivable, Trade
Customer A	$	4,500	$	-		100	%		-%	$	-	$	-
	$	4,500	$	-		100	%		-%	$	-	$	-

For the three months ended November 30, 2017, the vendors who accounted for 10% or more of the Company’s purchases and its outstanding payable balance at period-end are presented as follows:

	For three months ended November 30
	2017		2016		2017			2016		2017		2016
	Cost of Revenue				Percentage of Cost of Revenues					Accounts Payable, Trade
Vendor A	$	4,000	$	-		100	%		-%	$	4,000	$	-
	$	4,000	$	-		100	%		-%	$	4,000	$	-

For the nine months ended November 30, 2017, the vendors who accounted for 10% or more of the Company’s purchases and its outstanding payable balance at period-end are presented as follows:

	For nine months ended November 30
	2017		2016		2017			2016		2017		2016
	Cost of Revenue				Percentage of Cost of Revenues					Accounts Payable, Trade
Vendor A	$	4,000	$	-		100	%		-%	$	4,000	$	-
	$	4,000	$	-		100	%		-%	$	4,000	$	-

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Description of Business and Organization (Details Narrative)	Jun. 07, 2017
Accounting Policies [Abstract]
Equity ownership interest percentage	100.00%

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Description of Business and Organization - Schedule of Company's Subsidiary (Details)	9 Months Ended
	Nov. 30, 2017
Accounting Policies [Abstract]
Company name	ECCO Auto World Corporation
Place and date of incorporation	Labuan, March 1, 2017
Particulars of issued capital	100 shares of ordinary share of US$1 each
Principal activities	Investment holding

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Summary of Significant Accounting Policies - Schedule of Estimated Useful Lives of Property and Equipment (Details)	9 Months Ended
	Nov. 30, 2017
Accounting Policies [Abstract]
Estimated useful lives of Computer and peripherals	5 years

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Property and Equipment (Details Narrative)	3 Months Ended
	Nov. 30, 2017 USD ($)
Property, Plant and Equipment [Abstract]
Depreciation

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Property and Equipment - Schedule of Property and Equipment (Details) - USD ($)	Nov. 30, 2017	Feb. 28, 2017
Property, Plant and Equipment [Abstract]
Computer and peripherals	$ 3,656
Accumulated depreciation
Property and equipment	$ 3,656

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Common Stock (Details Narrative) - USD ($)	Nov. 20, 2017	Jan. 19, 2017	Dec. 28, 2016	Sep. 25, 2016	Sep. 22, 2016	Jun. 06, 2016	Nov. 30, 2017	Feb. 28, 2017
Common stock, par value							$ 0.0001	$ 0.0001
Sale of common stock, shares	1,669,644
Sale of common stock, value	$ 250,447
Sale of common stock price per share	$ 0.15
Common stock, shares issued							91,889,644	90,220,000
Common stock, shares outstanding							91,889,644	90,220,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Greenpro Venture Capital Limited [Member]
Number of restricted common stock purchased					4,000,000
Common stock, par value					$ 0.0001
Greenpro Asia Strategic SPC [Member]
Number of restricted common stock purchased					52,000,000
Common stock, par value					$ 0.0001
Ms.Woo Shuk Fong [Member]
Number of restricted common stock purchased				20,000		100,000
Common stock, par value				$ 0.1		$ 0.0001
Number of restricted shares purchased, value				$ 2,000
Mr. Yiap Soon Keong [Member]
Number of restricted common stock purchased		10,000,000			24,000,000
Common stock, par value		$ 0.0001			$ 0.0001
Number of restricted shares purchased, value		$ 1,000
Ms. Wong Yuen Ling [Member]
Number of restricted common stock purchased			100,000
Common stock, par value			$ 0.1
Number of restricted shares purchased, value			$ 10,000

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Other Payables and Accrued Liabilities - Schedule of Other Payables and Accrued Liabilities (Details) - USD ($)	Nov. 30, 2017	Feb. 28, 2017
Payables and Accruals [Abstract]
Other payables	$ 3,875
Accrued audit fee		3,500
Accrued professional fee		20,000
Accrued review fee	1,500
Total other payables and accrued liabilities	$ 5,375	$ 23,500

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Income Taxes (Details Narrative)	9 Months Ended
	Nov. 30, 2017 USD ($)
Operating loss carry forward, expiration year	2036
Deferred tax valuation allowance	$ 19,898
Tax charge audited profit, percentage	3.00%
RM [Member]
Income tax fixed rate	$ 20,000
United States Of America [Member]
Cumulative net operating losses	$ 56,850

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Income Taxes - Schedule of Local and Foreign Components of Income (Loss) Before Income Tax (Details) - USD ($)	3 Months Ended		9 Months Ended
	Nov. 30, 2017	Nov. 30, 2016	Nov. 30, 2017	Nov. 30, 2016
Income Tax Disclosure [Abstract]
Tax jurisdictions from: Local			$ (28,161)
Tax jurisdictions from: Foreign, representing Labuan			364
Loss before income tax	$ (19,944)	$ (5)	$ (27,797)	$ (387)

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Income Taxes - Schedule of Provision for Income Taxes (Details) - USD ($)	3 Months Ended		9 Months Ended
	Nov. 30, 2017	Nov. 30, 2016	Nov. 30, 2017	Nov. 30, 2016
Income Tax Disclosure [Abstract]
Current Local
Current Foreign
Deferred Local
Deferred Foreign
Income tax expense

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Concentrations of Risk - Schedule of Concentration (Details) - USD ($)	3 Months Ended		9 Months Ended
	Nov. 30, 2017	Nov. 30, 2016	Nov. 30, 2017	Nov. 30, 2016	Feb. 28, 2017
Revenue	$ 4,500		$ 4,500
Accounts Payable, Trade	4,000		4,000
Customer A [Member]
Revenue	$ 4,500		$ 4,500
Percentage of Cost of Revenue	100.00%		100.00%
Accounts Receivable, Trade
Vendor A [Member]
Revenue	$ 4,000		$ 4,000
Percentage of Cost of Revenue	100.00%		100.00%
Accounts Payable, Trade
Sales Revenue, Net [Member] | Customer A [Member]
Revenue	$ 4,500		$ 4,500
Percentage of Cost of Revenue	100.00%		100.00%
Sales Revenue, Net [Member] | Vendor A [Member]
Revenue	$ 4,000		$ 4,000
Percentage of Cost of Revenue	100.00%		100.00%

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Concentrations of Risk - Schedule of Concentration (Details) (Parenthetical)	3 Months Ended	9 Months Ended
	Nov. 30, 2017	Nov. 30, 2017
Customer [Member]
Concentration risk percentage	10.00%	10.00%
Vendor [Member]
Concentration risk percentage	10.00%	10.00%

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Related Party Transactions (Details Narrative) - USD ($)	9 Months Ended
	Nov. 30, 2017	Jun. 07, 2017
Equity ownership interest percentage		100.00%
Ms.Woo Shuk Fong [Member]
Due to related party	$ 378
Mr. Yiap Soon Keong [Member]
Due to related party	$ 2,445
Greenpro Capital Corp [Member]
Equity ownership interest percentage	4.35%
Due to related party	$ 800
Greenpro Financial Consulting Limited [Member]
Professional fees	7,300
Professional fees paid	20,000
Asia UBS Global Limited [Member]
Accounting fees	1,800
IMocha Sdn Bhd [Member]
Technical consultation fee	$ 4,000