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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended
Dec. 31, 2019
Dec. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net loss $ (78,378) $ (106,494)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation expense 2,942 5,635
Operating lease expense 4,879
Changes in operating assets and liabilities:    
Accounts receivable 208 1,967
Prepaid expenses 152 (1,300)
Other receivables (226) (353)
Security deposit 2,130
Operating lease liability (2,130)
Accrued liabilities and other payables 23,163 13,642
NET CASH FLOWS USED IN OPERATING ACTIVITIES (47,260) (86,903)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Repayments to related parties (1,562) (14,105)
Proceeds from related parties 46,369 40,834
Proceeds from stock issuance 48,000
NET CASH PROVIDED BY FINANCING ACTIVITIES 44,807 74,729
EFFECT OF FOREIGN EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS 79 (4)
NET DECREASE IN CASH AND CASH EQUIVALENTS (2,374) (12,178)
CASH AND CASH EQUIVALENTS  - beginning of period 5,858 21,941
CASH AND CASH EQUIVALENTS - end of period 3,484  
Cash paid for:    
Interest
Income taxes
Non-cash financing and investing activities:    
Expenses paid by related party on behalf of the Company 1,840 3,870
Derecognition of operating lease right-of-use asset and liability $ 10,566