0001214659-19-005975.txt : 20190923 0001214659-19-005975.hdr.sgml : 20190923 20190923060504 ACCESSION NUMBER: 0001214659-19-005975 CONFORMED SUBMISSION TYPE: 10-K/A PUBLIC DOCUMENT COUNT: 66 CONFORMED PERIOD OF REPORT: 20180930 FILED AS OF DATE: 20190923 DATE AS OF CHANGE: 20190923 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NATURAL HEALTH FARM HOLDINGS INC CENTRAL INDEX KEY: 0001621697 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374] IRS NUMBER: 611744532 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 10-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-56028 FILM NUMBER: 191106206 BUSINESS ADDRESS: STREET 1: NO.48 & 49, JALAN VELOX 2 STREET 2: TAMAN VELOX, RAWANG INDUSTRIAL PARK CITY: RAWANG STATE: N8 ZIP: 48000 BUSINESS PHONE: 60(3)60916321 MAIL ADDRESS: STREET 1: NO.48 & 49, JALAN VELOX 2 STREET 2: TAMAN VELOX, RAWANG INDUSTRIAL PARK CITY: RAWANG STATE: N8 ZIP: 48000 FORMER COMPANY: FORMER CONFORMED NAME: AMBER GROUP INC DATE OF NAME CHANGE: 20141007 10-K/A 1 g91019010ka1.htm AMENDMENT NO. 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K/A

Amendment No. 1

☒	ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended September 30, 2018

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

For the transition period from ___________ to ___________

Commission File No.000-1621697

NATURAL HEALTH FARM HOLDINGS INC.

(Exact name of registrant as specified in its charter)

NEVADA

98-1032170

(State or Other Jurisdiction of

Incorporation of Organization)

(I.R.S. Employer Identification No.)

No.48 & 49, Jalan Velox 2, Taman Velox, Rawang Industrial Park

48000 Rawang, Selangor, Malaysia

(Address of principal executive offices)

+60(3) 6091 6321

(Registrant’s telephone number, including area code)

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

Title of each class		Trading Symbol(s)		Name of each exchange on which registered
Common Stock, par value $0.001 per share		NHEL		OTC Markets Group

Securities registered pursuant to Section 12 (g) of the Act: None

Indicate by check mark whether the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☐ No ☒

Indicate by check mark if the registrant is not required to file report pursuant to Section 13 or Section 15(d) of the Act. Yes ☒ No ☐

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 shorter period that the registrant as required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ 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 (ss.232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes ☒ No ☐

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

Large accelerated filer ☐	Accelerated filer ☐
Non-accelerated filer ☐	Smaller reporting company ☒
Emerging growth company ☒

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

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act) Yes ☐ No ☒

The number of shares of Common Stock, $0.001 par value, of the registrant outstanding at September 9, 2019 was 162,186,300

DOCUMENTS INCORPORATED BY REFERENCE

None.

Explanatory Note

The sole purpose of this Amendment No. 1 to the Annual Report on Form 10-K of Natural Health Farm Holdings Inc. for the year ended September 30, 2018, originally filed with the Securities and Exchange Commission on December 28, 2018 (the “Form 10-K”), is to restate its previously reported consolidated financial statements as at September 30, 2018. The restatement of the company’s consolidated financial statements followed an internal review of the company’s consolidated financial statements and accounting records that inadvertently excluded the financials reporting for NHF International Limited and its subsidiaries, Natural Tech R&D Sdn. Bhd. and NHF Management & Business Sdn. Bhd. This restatement has presented the periodic consolidated earnings of the company as a group.

The following sections in the Original Filing are revised in this Form 10-K/A, solely as a result of, and to reflect, the restatement:

Part I - Item 1 - Financial Statements

Part I - Item 2 - Management’s Discussion and Analysis of Financial Condition and Results of Operations

Part II - Item 6 – Exhibits

Subsequent to the filing of this revised Annual Report on Form 10-K/A, we expect to file the Quarterly Report on Form 10-Q for period ended December 31, 2018. This report will include restatement of the consolidated financial statements (and related disclosures) for the periods described therein, as set forth in those reports.

No other changes have been made to the Form 10-K. This Amendment No. 1 to the Form 10-K speaks as of the original filing date of the Form 10-K, does not reflect events that may have occurred subsequent to the original filing date and does not modify or update in any way disclosures made in the original Form 10-K.

TABLE OF CONTENTS

PART I
		Page No.

ITEM 1	Description of Business	5

ITEM 1A	Risk Factors	7

ITEM 2	Description of Property	7

ITEM 3	Legal Proceedings	7

ITEM 4	Mine Safety Disclosures	7

PART II

ITEM 5	Market for Common Equity and Related Stockholder Matters	8

ITEM 6	Selected Financial Data	9

ITEM 7	Management's Discussion and Analysis of Financial Condition and Results of Operations	10

ITEM 7A	Quantitative and Qualitative Disclosures about Market Risk	13

ITEM 8	Financial Statements and Supplementary Data	14

ITEM 9	Changes in and Disagreements with Accountants on Accounting and Financial Disclosure	15

ITEM 9A. (T)	Controls and Procedures	15

PART III

ITEM 10	Directors, Executive Officers, Promoters and Control Persons of the Company	16

ITEM 11	Executive Compensation	18

ITEM 12	Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters	19

ITEM 13	Certain Relationships and Related Transactions	20

ITEM 14	Principal Accountant Fees and Services	21

PART IV

ITEM 15	Exhibits	22

PART I

ITEM 1. DESCRIPTION OF BUSINESS

FORWARD-LOOKING STATEMENTS

This annual report contains forward-looking statements. These statements relate to future events or our future financial performance. These statements often can be identified using terms such as "may," "will," "expect," "believe," "anticipate," "estimate," "approximate" or "continue," or the negative thereof. We intend that such forward-looking statements be subject to the safe harbors for such statements. We wish to caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made. Any forward-looking statements represent management's best judgment as to what may occur in the future. However, forward-looking statements are subject to risks, uncertainties and important factors beyond our control that could cause actual results and events to differ materially from historical results of operations and events and those presently anticipated or projected. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statement or to reflect the occurrence of anticipated or unanticipated events.

Background

The Company is a development stage company and has limited operating history and is expected to experience losses in the near term.

Natural Health Farm Holdings Inc., incorporated in the State of Nevada on July 10, 2014 (inception date), has developed and launched itself into the healthcare industry. The company started as a nutritional consulting service provider by offering a web based naturopathic learning management system that allows distributors, chiropractors and consumers to be educated on health-related aspects of various diseases. The company has positioned itself to be a fully integrated nutraceutical biotechnology company offering products and related services through healthcare practitioners and direct-to-consumers. The company now owns a research & development laboratory in Malaysia, franchisee management services company and an Australia manufacturing facility producing practitioner only naturopathic and homeopathic medicines.

On January 31, 2018, the company acquired the total outstanding share of NHF International Limited at USD$1. Upon the completion of the acquisition, its subsidiaries, both Natural Tech R&D Sdn Bhd and NHF Management & Business Sdn Bhd become wholly subsidiaries of the Group. As this transaction is business combination under common control, as deliberated and determined by Directors of the Company, difference between purchase considerations and net tangible assets acquired is recorded in merger reserves which amounted to $517,300. Natural Tech R&D Sdn Bhd, a BioNexus Status Company in Malaysia, specializes in research and development, cultivation, extraction and commercialization of nutraceuticals based on medicinal fungi and NHF Management & Business Sdn Bhd, providing franchisee management services and consultation, such as point-of-sales system, resources, branding and marketing.

On December 3, 2018, the Company agreed to purchase 51% of the issued and outstanding capital stock of Prema Life Pty Ltd and 60% of the issued and outstanding capital stock of GGLG Properties Pty Ltd, collectively in exchange for 304,500 shares of the Company’s common stock. On December 28, 2018, the parties mutually agreed to extend the closing date of the purchase transaction on January 1, 2019. The Company issued 304,500 shares of its common stock on December 3, 2018 in good faith for consummating the purchase. Prema Life, who has more than 30 years operations, is an Australia manufacturer and supplier of functional foods and supplements, especially practitioner only medicines in naturopathic and homeopathic industry.

Natural Health Farm Holdings Inc. – NHEL- exists to enable healthier life for everyone and believes that a complete healthcare eco-system from farm, research & development, manufacturing, distribution and professional support is necessary of consumers and shall make NHEL a global player in this industry.

Employees

Currently the Company has no employees other than its President/CEO and Secretary who devote approximately 65% and 50%, respectively, of their time to the business of the Company.

Jumpstart Our Business Startups Act

In April 2012, the Jumpstart Our Business Startups Act (“JOBS Act”) was enacted into law. The JOBS Act provides, among other things: Exemptions for emerging growth companies from certain financial disclosure and governance requirements for up to five years and provides a new form of financing to small companies; Amendments to certain provisions of the federal securities laws to simplify the sale of securities and increase the threshold number of record holders required to trigger the reporting requirements of the Securities Exchange Act of 1934; Relaxation of the general solicitation and general advertising prohibition for Rule 506 offerings; Adoption of a new exemption for public offerings of securities in amounts not exceeding $50 million; and Exemption from registration by a non-reporting company offers and sales of securities of up to $1,000,000 that comply with rules to be adopted by the SEC pursuant to Section 4(6) of the Securities Act and such sales are exempt from state law registration, documentation or offering requirements. In general, under the JOBS Act a company is an emerging growth company if its initial public offering (“IPO”) of common equity securities was affected after December 8, 2011 and the company had less than $1 billion of total annual gross revenues during its last completed fiscal year. A company will no longer qualify as an emerging growth company after the earliest of

(i)	the completion of the fiscal year in which the company has total annual gross revenues of $1 billion or more,
(ii)	the completion of the fiscal year of the fifth anniversary of the company’s IPO;
(iii)	the company’s issuance of more than $1 billion in nonconvertible debt in the prior three-year period; or
(iv)	the company becoming a “larger accelerated filer” as defined under the Securities Exchange Act of 1934.

The Company meets the definition of an emerging growth company will be affected by some of the changes provided in the JOBS Act and certain of the new exemptions. The JOBS Act provides additional new guidelines and exemptions for non-reporting companies and for non-public offerings. Those exemptions that impact the Company are discussed below.

Financial Disclosure. The financial disclosure in a registration statement filed by an emerging growth company pursuant to the Securities Act of 1933 will differ from registration statements filed by other companies as follows:

(i)	audited financial statements required for only two fiscal years;
(ii)	selected financial data required for only the fiscal years that were audited;
(iii)	executive compensation only needs to be presented in the limited format now required for smaller reporting companies. (A smaller reporting company is one with a public float of less than $75 million as of the last day of its most recently completed second fiscal quarter)

However, the requirements for financial disclosure provided by Regulation S-K promulgated by the Rules and Regulations of the SEC already provide certain of these exemptions for smaller reporting companies. The Company is a smaller reporting company.

Currently a smaller reporting company is not required to file as part of its registration statement selected financial data and only needs audited financial statements for its two most current fiscal years and no tabular disclosure of contractual obligations.

The JOBS Act also exempts the Company’s independent registered public accounting firm from complying with any rules adopted by the Public Company Accounting Oversight Board (“PCAOB”) after the date of the JOBS Act’s enactment, except as otherwise required by SEC rule.

The JOBS Act also exempts an emerging growth company from any requirement adopted by the PCAOB for mandatory rotation of the Company’s accounting firm or for a supplemental auditor report about the audit.

Internal Control Attestation. The JOBS Act also provides an exemption from the requirement of the Company’s independent registered public accounting firm to file a report on the Company’s internal control over financial reporting, although management of the Company is still required to file its report on the adequacy of the Company’s internal control over financial reporting.

Section 102(a) of the JOBS Act goes on to exempt emerging growth companies from the requirements in 1934 Act § 14A(e) for companies with a class of securities registered under the 1934 Act to hold shareholder votes for executive compensation and golden parachutes.

Other Items of the JOBS Act. The JOBS Act also provides that an emerging growth company can communicate with potential investors that are qualified institutional buyers or institutions that are accredited to determine interest in a contemplated offering either prior to or after the date of filing the respective registration statement. The Act also permits research reports by a broker or dealer about an emerging growth company regardless if such report provides sufficient information for an investment decision. In addition, the JOBS Act precludes the SEC and FINRA from adopting certain restrictive rules or regulations regarding brokers, dealers and potential investors, communications with management and distribution of a research reports on the emerging growth company IPO.

Section 106 of the JOBS Act permits emerging growth companies to submit 1933 Act registration statements on a confidential basis provided that the registration statement and all amendments are publicly filed at least 21 days before the issuer conducts any road show. This is intended to allow the emerging growth company to explore the IPO option without disclosing to the market the fact that it is seeking to go public or disclosing the information contained in its registration statement until the company is ready to conduct a road show.

Election to Opt Out of Transition Period. Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a 1933 Act registration statement declared effective or do not have a class of securities registered under the 1934 Act) are required to comply with the new or revised financial accounting standard.

The JOBS Act provides a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such an election to opt out is irrevocable. The Company has elected not to opt out of the transition period.

Subsidiaries- The Company owns 100% of NHF International Limited and its subsidiaries, Natural Tech R&D Sdn Bhd and NHF Management & Business Sdn Bhd, 51% of Prema Life Pty Ltd, an Australian corporation and 60% of GGLG Properties Pty Ltd, an Australian corporation.

Employees and Employment Agreements

At present, we have no employees other than our officer and director. We presently do not have pension, health, annuity, insurance, stock options, profit sharing or similar benefit plans; however, we may adopt such plans in the future. There are presently no personal benefits available to any officers, directors or employees.

ITEM 1A. RISK FACTORS

Not applicable to smaller reporting companies.

ITEM 2. DESCRIPTION OF PROPERTY

The Company owns no real estate. We currently maintain our corporate office at No.48 & 49, Jalan Velox 2, Taman Velox, Rawang Industrial Park, 48000 Rawang, Selangor, Malaysia. We believe that this current office space is adequate for our current operations and we do not anticipate that we will require any additional office space in the foreseeable future.

ITEM 3. LEGAL PROCEEDINGS

On 25 January 2019, Craig Popplestone obtained default judgment in Magistrates Court of Queensland proceedings no. M205, M206 and M207 (Magistrates Court Proceedings) against Prema Life Pty Ltd for alleged unpaid invoices. The default judgments were irregularly obtained on the basis that the Uniform Civil Procedure Rules 1999 have not been complied with and Prema Life Pty Ltd was never served with any document filed in the proceedings. The irregular Default Judgments were set aside by the Magistrates Court on 21 June 2019. Prema Life Pty Ltd has a defence to the proceeding on the basis that the parties entered into a Deed of Release in respect of the debt and accordingly, no debt is owed by Prema Life Pty Ltd to Mr Popplestone. Mr Popplestone has until 19 July 2019 to file any claim and statement of claim in the proceeding should he elect to pursue his claim against Prema Life Pty Ltd. To date no such claim and statement of claim has been served on Prema Life Pty Ltd.

On 11 March 2019, Mr Popplestone served a statutory demand on Prema Life Pty Ltd demanding payment of Australian Dollar 49,733 (approximately $34,500),the amount owed pursuant to the default judgments awarded in the Magistrates Court Proceedings. On 1 April 2019, Prema Life Pty Ltd filed an application in the Supreme Court of Queensland proceeding no. 3472 of 2019 seeking to have the statutory demand set aside due to the statutory demand being defective and on the basis that there is a genuine dispute about the nature of the debt. The proceeding has been adjourned to a date to be agreed to by the parties post the hearing of the application to have the default judgments obtained in the Magistrates Court Proceedings set aside as once these default judgments are set aside there will be no debt able to be relied upon by Mr Popplestone for the purpose of the statutory demand.

On March 6, 2019, the company has executed a term sheet to acquire a majority interest in Biodelta (Pty) Ltd (“Biodelta”) and on May 14, 2019, announced termination of the term sheet. The company is investigating the indebtedness of Biodelta regarding the repayment of refundable deposit of $160,000 for the acquisition of the shares and other business assets in Biodelta. Biodelta failed or neglected to repay the funds on demand when the transaction did not occur. A letter of demand has been issued on May 22, 2019 and June 17, 2019 respectively against Biodelta which Biodelta disputes the obligation to repay. The decision has been made to pursue both civil and criminal proceedings against Biodelta and its director Leon Giese. The legal representative has been authorized to travel to South Africa to commence the proceedings.

ITEM 4. MINE SAFETY DISCLOSURES

None.

PART II

ITEM 5. MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS

MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS

Public Market for Common Stock

On March 17, 2018, our common stock was approved for quotation on the OTC Markets under the symbol “NHEL”. The OTC Markets is a regulated quotation service that displays real-time quotes, last-sale prices, and volume information in over-the-counter equity securities. The OTC Markets securities are traded by a community of market makers that enter quotes and trade reports. This market is limited in comparison to the national stock exchanges and any prices quoted may not be a reliable indication of the value of our common stock.

On December 27, 2018, the closing price of our common stock reported on the OTC Markets was $2.48 per share. The following table sets forth, for each of the quarterly periods indicated, the high and low sales prices of our common stock, as reported on the OTCQB.

Year 2018	High Bid		Low Bid

Quarter Ended March 31, 2018	$	5.00	$	0.20
Quarter Ended June 30, 2018		2.00		1.20
Quarter Ended September 30, 2018		2.40		2.00
October 1 to December 27, 2018		6.00		2.42

As of December 27, 2018, there were approximately 72 shareholders of record of our 161,859,500 shares common stock based upon the shareholders’ listing provided by our transfer agent.

Dividends

We have never paid cash dividends on our common stock. We intend to keep future earnings, if any, to finance the expansion of our business, and we do not anticipate that any cash dividends will be paid in the foreseeable future. Our future payment of dividends will depend on our earnings, capital requirements, expansion plans, financial condition and other relevant factors that our board of directors may deem relevant. Our retained earnings deficit currently limits our ability to pay dividends.

Shares Available for Future Sale

Approximately 81% of all outstanding shares of our common stock are “restricted securities,” as that term is defined under Rule 144 promulgated under the Securities Act, because they were issued in a private transaction not involving a public offering. Accordingly, none of the outstanding shares of our common stock may be resold, transferred, pledged as collateral or otherwise disposed of unless such transaction is registered under the Securities Act or an exemption from registration is available. In connection with any transfer of shares of our common stock other than pursuant to an effective registration statement under the Securities Act, the Company may require the holder to provide to the Company an opinion of counsel to the effect that such transfer does not require registration of such transferred shares under the Securities Act.

Rule 144 is not available for the resale of securities initially issued by companies that are, or previously were, shell companies, like us, unless the following conditions are met:

●

the issuer of the securities that was formerly a shell company has ceased to be a shell company;

●

the issuer of the securities is subject to the reporting requirements of Section 13 or 15(d) of the Exchange Act;

●

the issuer of the securities has filed all Exchange Act reports and material required to be filed, as applicable, during the preceding 12 months (or such shorter period that the issuer was required to file such reports and materials), other than Current Reports on Form 8-K; and

●

at least one year has elapsed from the time that the issuer filed current comprehensive disclosure with the SEC reflecting its status as an entity that is not a shell company.

On February 1, 2018, the Company notified the SEC by through the filing of a Form 8-K that is was no longer a “shell” corporation. In view of this, any time after February 1, 2019, and assuming the Company has been current in its required filings pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934, and all other requirements set forth above are met, shareholders may utilize Rule 144 for the sale of their shares.

Penny Stock Regulations

Our common stock is deemed to be “penny stock” as that term is generally defined in the Securities Exchange Act of 1934 to mean equity securities with a price of less than $5.00. Our shares thus will be subject to rules that impose sales practice and disclosure requirements on broker-dealers who engage in certain transactions involving a penny stock.

Under the penny stock regulations, a broker-dealer selling a penny stock to anyone other than an established customer or accredited investor must make a special suitability determination regarding the purchaser and must receive the purchaser’s written consent to the transaction prior to the sale, unless the broker-dealer is otherwise exempt. Generally, an individual with a net worth in excess of $1,000,000 or annual income exceeding $200,000 individually or $300,000 together with his or her spouse is considered an accredited investor. In addition, under the penny stock regulations the broker-dealer is required to:

Deliver, prior to any transaction involving a penny stock, a disclosure schedule prepared by the SEC relating to the penny stock market, unless the broker-dealer or the transaction is otherwise exempt;

Disclose commissions payable to the broker-dealer and our registered representatives and current bid and offer quotations for the securities;

Send monthly statements disclosing recent price information pertaining to the penny stock held in a customer’s account, the account’s value and information regarding the limited market in penny stocks; and

Make a special written determination that the penny stock is a suitable investment for the purchaser and receive the purchaser’s written agreement to the transaction, prior to conducting any penny stock transaction in the customer’s account.

Because of these regulations, broker-dealers may encounter difficulties in their attempt to buy or sell shares of our common stock, which may affect the ability of selling stockholders or other holders to sell their shares in the secondary market and have the effect of reducing the level of trading activity in the secondary market. These additional sales practice and disclosure requirements could impede the sale of our common stock even if our common stock becomes publicly traded. In addition, the liquidity for our common stock may be decreased, with a corresponding decrease in the price of our common stock. Our shares are likely to be subject to such penny stock rules for the foreseeable future.

Repurchases of Equity Securities

None

Reports to Stockholders

We are currently subject to the information and reporting requirements of the Securities Exchange Act of 1934 and will continue to file periodic reports, and other information with the SEC. We intend to send annual reports to our stockholders containing audited financial statements.

Transfer Agent

Transhare Corporation, 15500 Roosevelt Boulevard, Suite 301, Clearwater, FL 33760 is the registrar and transfer agent for the Company’s common stock.

Recent Sales of Unregistered Securities

None

ITEM 6. SELECTED FINANCIAL DATA

Not applicable.

ITEM 7. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION.

This Annual Report Form 10-K contains forward-looking statements. Our actual results could differ materially from those set forth as a result of general economic conditions and changes in the assumptions used in making such forward-looking statements. The following discussion and analysis of our financial condition and results of operations should be read together with the audited financial statements and accompanying notes and the other financial information appearing elsewhere in this report. The analysis set forth below is provided pursuant to applicable Securities and Exchange Commission regulations and is not intended to serve as a basis for projections of future events. Refer also to “Risk Factors” and “Cautionary Note Regarding Forward Looking Statements” in Item 1 above.

Prema Life Pty Ltd is a manufacturer and supplier of functional foods, vitamins and supplements, of practitioner only naturopathic and homeopathic medicines in Australia. The Company hosts regular educational webinars and seminars for practitioners to learn about the natural products. The Company operates from a Hazard Analysis and Critical Control Point (“HACCP”) certified manufacturing facility and has the capacity to produce a wide range of powder and liquid products to requirements.

GGLG Properties Pty Ltd. owns industrial property and factory at Brendale in Brisbane, Queensland, Australia. The Company leases this property to Prema Life Pty Ltd, and incurs costs in connection with owning and maintaining that property and recovers these costs through rental charges and rental recoveries pursuant to a long-term lease.

From inception, through the date of this annual report, we reported revenues and incurred expenses and accumulated operating losses, as part of our development activities. We recorded a net loss of $948,614 for the year ended September 30, 2018, working capital deficiency of $213,742, and an accumulated deficit of $1,067,080 at September 30, 2018.

We anticipate that we will need substantial working capital over the next 12 months to continue as a going concern and to expand our operations to distribute, sell and market naturopathic learning management system together with online learning courses. Our independent auditors have expressed substantial doubt as to the ability of the Company to continue as a going concern. Unless we are able to generate sufficient cash flows from operations and/or obtain additional financing, there is a substantial doubt as to the ability of the Company to continue as a going concern. We intend to make an equity offering of our common stock for the acquisition and operation expenses. If we cannot raise the required cash, we will issue additional shares of our common stock in lieu of cash.

Restatement of Financial Results

The company is restating its previously reported consolidated financial statements as at September 30, 2018. The restatement of the company’s consolidated financial statements followed an internal review of the company’s consolidated financial statements and accounting records that inadvertently excluded the financials reporting for NHF International Limited and its subsidiaries, Natural Tech R&D Sdn Bhd and NHF Management & Business Sdn Bhd. This restatement has presented the periodic consolidated earnings of the company as a group.

Results of Operations for the Years Ended September 30, 2018 and 2017

Our results of operations for the year ended September 30, 2018 and 2017 included the operations of the Company, NHF International and its subsidiaries as a common control situation.

Revenues and Cost of Goods Sold

Revenues for the year ended September 30, 2018 were $769,969 ($652,367 from related parties and $117,602 from third parties) compared to $0 for the same comparable period in 2017. Revenues recorded were from licensing fees and other software related revenues relating to web-based naturopathic learning management system and training provided to four customers by NHEL, as well as selling supplements, providing laboratory testing services and providing franchisee and marketing consultation by the subsidiary companies. Cost of goods sold recorded for the year ended September 30, 2018 was $362,847. No revenues and cost of goods sold were realized for the year ended September 30, 2017.

Operating Expenses

Operating expenses for the year ended September 30, 2018 and 2017 were $1,354,462 and $89,359, respectively. Operating expenses for the year ended September 30, 2018 consisted of us engaging outside consultants and business advisors for professional fees totaling $159,862, legal and filing fees of $51,719 upon becoming a public reporting entity, stock compensation expense of $826,295 for grant of stock options to employees, directors and consultants, and general and administrative expenses of $316,586. Operating expenses for the year ended September 30, 2017 consisted of professional fees of $33,986, legal and filing fees of $9,093, and general and administrative expenses of $46,280.

Other Income (Expense)

Interest expense for the year ended September 30, 2018 and 2017 was $1,026 and $0. On June 5, 2018, we executed a promissory note of $40,000 at 8% annual interest, due and payable in full on March 5, 2019. We recorded interest expense of $1,026 for the year ended September 30, 2018.

Net loss

We reported a net loss of $948,614 and $89,359 and for the year ended September 30, 2018 and 2017, respectively.

Liquidity and Capital Resources

Cash and cash equivalents were $439,846 at September 30, 2018 as compared to $0 at September 30, 2017. As reported in the accompanying financial statements, we recorded a net loss of $948,614 for the year ended September 30, 2018. Our working capital deficit and accumulated deficit at September 30, 2018 was $213,742 and $1,067,080, respectively. These factors and our ability to raise additional capital to accomplish our objectives, raises doubt about our ability to continue as a going concern. We expect our expenses will continue to increase during the foreseeable future as a result of increased operational expenses and the development of our current business operations. We anticipate generating only minimal revenues over the next twelve months. Consequently, we are dependent on the proceeds from future debt or equity investments to sustain our operations and implement our business plan. If we are unable to raise sufficient capital, we will be required to delay or forego some portion of our business plan, which would have a material adverse effect on our anticipated results from operations and financial condition. There is no assurance that we will be able to obtain necessary amounts of capital or that our estimates of our capital requirements will prove to be accurate.

We presently do not have any significant credit available, bank financing or other external sources of liquidity. Due to our accumulated operating losses, our operations have not been a source of liquidity. We will need to acquire other profitable entities or obtain additional capital in order to expand operations and become profitable. In order to obtain capital, we may need to sell additional shares of our common stock or borrow funds from private lenders. There can be no assurance that we will be successful in obtaining additional funding.

To the extent that we raise additional capital through the sale of equity or convertible debt securities, the issuance of such securities may result in dilution to existing stockholders. If additional funds are raised through the issuance of debt securities, these securities may have rights, preferences and privileges senior to holders of common stock and the terms of such debt could impose restrictions on our operations. Regardless of whether our cash assets prove to be inadequate to meet our operational needs, we may seek to compensate providers of services by issuance of stock in lieu of cash, which may also result in dilution to existing shareholders. Even if we are able to raise the funds required, it is possible that we could incur unexpected costs and expenses, fail to collect significant amounts owed to us, or experience unexpected cash requirements that would force us to seek alternative financing.

No assurance can be given that sources of financing will be available to us and/or that demand for our equity/debt instruments will be sufficient to meet our capital needs, or that financing will be available on terms favorable to us. If funding is insufficient at any time in the future, we may not be able to take advantage of business opportunities or respond to competitive pressures or may be required to reduce the scope of our planned service development and marketing efforts, any of which could have a negative impact on our business and operating results.

Operating Activities

Net cash flows provided by operating activities for the year ended September 30, 2018 was $730,178 which resulted primarily from our net loss of $946,948, a depreciation of 35,973 and a net change in operating liabilities of 187,684. Net cash flows used in operating activities for the year ended September 30, 2017 was $88,663 resulted due to the net loss of $89,359 and a net change in operating assets of $696.

Investing Activities:

Net cash flows from investing activities for the year ended September 30, 2018 was $137,805 primarily due to cash inflows from merger amounting to $289,208 and net off the purchase of plant and equipment of $57,823 and acquisition of other investments of $93,580. We did not record any cash flows in investing activities for the year ended September 30, 2017.

Financing Activities

Net cash flows provided by financing activities for the year ended September 30, 2018 was $1,032,219, consisting of $11,210 in cash advance from director, drawdowns of borrowings of $40,000 and proceeds from issuance of share of $981,009. Net cash flows provided by financing activities for the year ended September 30, 2017 was $88,663 primarily due to cash received from an affiliate of $80,137 and cash advance from director of $8,526.

As a result of the above activities, we experienced a net increase in cash of $439,846 and $0 for the year ended September 30, 2018 and 2017, respectively. We expect that working capital will continue to be funded through a combination of our existing sales and further issuance of securities or obtaining financing. Our ability to continue as a going concern is still dependent on our success in obtaining additional financing from investors or from sale of our common shares.

Critical Accounting Policies and Significant Judgments and Estimates

Our management’s discussion and analysis of our financial condition and results of operations is based on our financial statements which we have prepared in accordance with U.S. generally accepted accounting principles. In preparing our financial statements, we are required to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. We have identified the following accounting policies that we believe require application of management’s most subjective judgments, often requiring the need to make estimates about the effect of matters that are inherently uncertain and may change in subsequent periods. Our actual results could differ from these estimates and such differences could be material.

While our significant accounting policies are described in more details in Note 2 of our annual financial statements included herein, we believe the following accounting policies to be critical to the judgments and estimates used in the preparation of our financial statements.

JOBS Act Accounting Election

We are an “emerging growth company,” as defined in the JOBS Act. Under the JOBS Act, emerging growth companies can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. We have irrevocably elected not to avail ourselves of this exemption from new or revised accounting standards, and, therefore, will be subject to the same new or revised accounting standards as other public companies that are not emerging growth companies.

Fair value of Financial Instruments and Fair Value Measurements

ASC 820, “Fair Value Measurements and Disclosures”, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement.

Off-Balance Sheet Arrangements

We have not engaged in any off-balance sheet arrangements as defined in Item 303(c) of the SEC’s Regulation S-B. We did not have any relationships with unconsolidated organizations or financial partnerships, such as structured finance or special-purpose entities that would have been established for the purpose of facilitating off-balance sheet arrangements or other contractually narrow or limited purposes.

Recent Accounting Pronouncements

We have implemented all new accounting pronouncements that are in effect and that may impact our financial statements and do not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on our financial position or results of operations.

Material Commitments

As of the date of this Annual Report, we do not have any material commitments.

Purchase of Significant Equipment

As of the date of this Annual Report, we do not intend to purchase any significant equipment during the next twelve months.

OFF-BALANCE SHEET ARRANGEMENTS

As of the date of this Annual Report, we do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors.

GOING CONCERN

The independent auditors' reports accompanying our September 30, 2018 and September 30, 2017 financial statements contains an explanatory paragraph expressing substantial doubt about our ability to continue as a going concern. The financial statements have been prepared "assuming that we will continue as a going concern," which contemplates that we will realize our assets and satisfy our liabilities and commitments in the ordinary course of business.

ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Not applicable to smaller reporting companies.

ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

	Page

Report of Current Independent Registered Public Accounting Firm	F-1
Balance Sheets	F-2
Statements of Operations	F-3
Statements of Changes in Stockholders’ Deficits	F-4
Statements of Cash Flows	F-5
Notes to Financial Statements	F-6

TOTAL ASIA ASSOCIATES PLT

(LLP0016837-LCA & AF002128)

A Firm registered with US PCAOB and Malaysian MIA

C-3-1, Megan Avenue 1, 189 Off Jalan Tun Razak,

50400 Kuala Lumpur.

Tel: (603) 2733 9989

To the Shareholders and Board of Directors of NATURAL HEALTH FARM HOLDINGS INC.

No.48 & 49, Jalan Velox 2, Taman Velox,

Rawang Industrial Park

48000 Rawang, Selangor, Malaysia

Opinion on the Financial Statements

We have audited the accompanying balance sheets of Natural Health Farm Holdings Inc. (the ‘Company’) as of September 30, 2018 and the related statements of income, stockholders’ equity, and cash flows for the year ended of September 30, 2018 and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of September 30, 2018 and the results of its operations and its cash flows for the year ended September 30, 2018, in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, for the year ended September 30, 2018 the Company incurred a net loss and working capital deficit. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans in regard to these matters are also described in Note 1. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

/s/ Total Asia Associates PLT
TOTAL ASIA ASSOCIATES PLT

Kuala Lumpur, Malaysia

September 20, 2019

F-1

NATURAL HEALTH FARM HOLDINGS INC.

BALANCE SHEETS

	September 30, 2018			September 30, 2017
ASSETS

Current Assets
Cash and cash equivalents	$	439,846		$	-
Account receivables – Third parties		162,275			-
Account receivables – Related parties		169,292			-
Other receivables and deposits		2,061			-
Tax assets		5,221			-
Total Current Assets		778,695			-

Non-Current Assets
Plant and equipment, net		159,479			-
Other investments		93,580			-
Total Non-Current Assets		253,059			-

Total Assets	$	1,031,754		$	-

LIABILITIES AND STOCKHOLDERS' DEFICIT

Current Liabilities
Account payables	$	71,678		$	-
Accrued expenses		36,720			-
Other payables – related parties		299,309			80,137
Deferred revenue - related parties		57,341			-
Deferred revenue - third parties		48,694			-
Note payable		40,000			-
Advance from director		11,210			-
Total Current Liabilities		564,952			80,137

Non-Current Liabilities
Deferred tax liabilities		8,159			-

Total Liabilities		573,111			80,137

Commitments and Contingencies (Note 9)

Stockholders' Deficit
Common Stock, $0.001 par value, 500,000,000 shares authorized, 161,555,000 shares and 150,150,000 shares issued and outstanding at September 30, 2018 and 2017, respectively		161,555			150,150
Additional paid in capital		1,387,112			(111,821	)
Accumulated deficit		(1,067,080	)		(118,466	)
Foreign currency translation reserve		(22,944	)		-

Total Stockholders' Equity		458,643			(80,137	)

Total Liabilities and Stockholders' Deficit	$	1,031,754		$	-

The accompanying notes are an integral part of these financial statements.

F-2

NATURAL HEALTH FARM HOLDINGS INC.

STATEMENTS OF OPERATIONS

	For the Year Ended September 30,
	2018			2017

Revenues - related parties	$	652,367		$	-
Revenues - non-related parties		117,602			-
Total Revenues		769,969			-

Cost of goods sold		(362,847	)		-

Gross Profit		407,122			-

Operating Expenses:
Consulting fees		(159,862	)		(33,986	)
Legal and filing fees		(51,719	)		(9,093	)
Stock compensation		(826,295	)		-
Other general and administrative		(316,586	)		(46,280	)
Total Operating Expenses		(1,354,462	)		(89,359	)

Loss from Operations		(947,340	)		(89,359	)

Other Income (Expense)
Other operating income		1,418			-
Interest expense		(1,026	)		-
Total Other Income (expense)		392			-

Loss Before Provision for Income Tax		(946,948	)		(89,359	)

Provision for Income Tax		(1,666	)		-

Net Loss	$	(948,614	)	$	(89,359	)

Other comprehensive expenses

Foreign currency translation differences		(22,944	)		-

Total comprehensive expense for the year		(971,558	)		(89,359	)

Basic and Dilutive Net Loss Per Share	$	(0.01	)	$	(0.00	)

Weighted Average Number of Shares Outstanding - Basic and Diluted		154,691,466			150,150,000

The accompanying notes are an integral part of these financial statements.

F-3

NATURAL HEALTH FARM HOLDINGS INC.

Statements of Changes in Stockholders' Deficit

	Common Stock				Additional			Accumulated			Foreign Currency
	Number **		Amount		Paid-in Capital			Deficit			Translation Reserve			Total
Balance, September 30, 2016		150,150,000	$	150,150	$	(126,050	)	$	(29,107	)		-		$	(5,007	)
Forgiveness of advance by former directors		-		-		14,229			-			-			14,229
Net loss		-		-		-			(89,359	)		-			(89,359	)
Balance, September 30, 2017		150,150,000		150,150		(111,821	)		(118,466	)		-			(80,137	)

Stock subscriptions received		-		-		39,404			-			-			39,404
Shares issued to consultants for services		1,050,000		1,050		103,950			-			-			105,000
Stock options granted to employees, directors and consultants		-		-		526,295			-			-			526,295
Stock compensation expense		150,000		150		299,850			-			-			300,000
Shares sold for cash		10,205,000		10,205		105			-			-			10,310
Reserves arising from merger of subsidiaries						529,329			-			-
Net loss		-		-		-			(948,614	)		(22,944	)		(971,558	)
Balance, September 30, 2018		161,555,000	$	161,555	$	1,387,112		$	(1,067,080	)		(22,944	)	$	458,643

** Adjusted for 30:1 forward stock split on November 4, 2016.

The accompanying notes are an integral part of these financial statements.

F-4

NATURAL HEALTH FARM HOLDINGS INC.

STATEMENTS OF CASH FLOWS

	For the Year Ended September 30,
	2018			2017
Cash Flows from Operating Activities:
Loss Before Provision for Income Tax	$	(946,948	)	$	(89,359	)
Adjustment to reconcile net loss to net cash provided by (used in) operating activities
Depreciation and Amortization of Plant and Equipment		35,973			-

Changes in operating assets and liabilities
Account receivables		(207,900	)		696
Account payables		395,584			-

Tax paid		(6,887	)


Net Cash Flows Provided by (Used in) Operating Activities		(730,178	)		(88,663	)

Cash Flows from Investing Activities
Purchase of plant and equipment		(57,823	)		-
Cash inflows from merger		289,208
Acquisition of other investments		(93,580	)		-
Net Cash Flows From Investing Activities		137,805			-

Cash Flows from Financing Activities
Cash proceeds from affiliate		-			80,137
Cash advance from director		11,210			8,526
Drawdowns of borrowings		40,000			-
Cash proceeds from issuance of shares		981,009			-
Net Cash Flows Provided by Financing Activities		1,032,219			88,663

Net Increase in Cash and Cash Equivalents		439,846			-

Cash and Cash Equivalents, Beginning of the Year		-			-

Cash and Cash Equivalents, End of the Year	$	439,846		$	-

Supplemental Disclosures of Cash Flow Information:
Cash paid for Income Taxes	$	(6,887	)	$	-
Cash paid for Interest	$	(1,026	)	$	-

Supplemental disclosures of non-cash investing and financing activities:
Forgiveness of debt by a former director	$	-		$	14,229

The accompanying notes are an integral part of these financial statements.

F-5

NATURAL HEALTH FARM HOLDINGS INC.

NOTES TO FINANCIAL STATEMENTS

SEPTEMBER 30, 2018

NOTE 1 – NATURE OF OPERATIONS, LIQUIDITY AND GOING CONCERN

Natural Health Farm Holdings Inc. (the “Company”, “We”, “Its”, and “NHEL”) was incorporated under the laws of the State of Nevada on July 10, 2014 (Inception date). The Company has developed web-based business and launched itself into the healthcare industry. The Company has plans to provide through its subsidiaries, retail nutritional supplements, organic foods, personal care, and other health care products. The company has positioned itself to be a fully integrated nutraceutical biotechnology company offering products and related services through healthcare practitioners and direct-to-consumers. The company now owns a research & development laboratory in Malaysia, franchisee management services company and an Australia manufacturing facility producing practitioner only naturopathic and homeopathic medicines.

On November 30, 2016, the Company filed a certificate of amendment to its articles of incorporation with the Nevada Secretary of State to change its name from Amber Group Inc. to Natural Health Farm Holdings Inc. and effectuated a 30:1 forward stock split of its common stock and increased its authorized share capital to 500,000,000 (Five Hundred Million). This amendment was unanimously approved by the Company’s board of directors on November 29, 2016, and with the stockholders holding a majority of the Company’s voting power.

On March 16, 2017, Financial Industry Regulatory Authority (FINRA) approved the corporate name change to Natural Health Farm Holdings Inc., approved the increase in the Company’s authorized shares of common stock to 500,000,000 shares, and approved 30:1 forward stock split effective March 17, 2017. The new trading symbol for our common stock is “NHEL”.

The corporate structure is depicted below:

F-6

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”).

Basis of Consolidation

The condensed consolidated financial statements include the accounts of Natural Health Farm Holdings Inc. and all controlled subsidiaries. All intercompany transactions and balances have been eliminated.

The condensed consolidated financial statements as of September 30, 2018 and for the year ended September 30, 2018, in the opinion of management, all adjustments (consisting of normal recurring adjustments and reclassifications) necessary to present fairly the Company's condensed consolidated financial position, results of operations, statements of comprehensive income, and statements of stockholders' equity and cash flows for all periods presented.

Going Concern

The Company’s financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has generated small revenues and has sustained cumulative operating losses since July 10, 2014 (Inception Date) to date and allow it to continue as a going concern. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders and affiliates, the ability of the Company to obtain necessary financing to continue operations, and the attainment of profitable operations. The Company recorded a total comprehensive loss of $971,558 for the year ended September 30, 2018 and has an accumulated deficit of $1,067,080 as of September 30, 2018.

These factors, among others, raise a substantial doubt regarding the Company’s ability to continue as a going concern. If the Company is unable to obtain adequate capital, it could be forced to cease operations. The accompanying financial statements do not include any adjustments to reflect the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The following summary of significant accounting policies of the Company is presented to assist in the understanding of the Company’s financial statements. The financial statements and notes are the representation of the Company’s management who is responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America (“GAAP”) in all material respects and have been consistently applied in preparing the accompanying financial statements.

Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the valuation of accounts payable, accrued liabilities and payable to related parties. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

Cash and Cash Equivalents

The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. The Company had a cash balance of $439,846 and $0 at September 30, 2018 and 2017, respectively.

Accounts Receivable

Accounts receivable represent income earned from the sale of products for which the Company has not yet received payment. Accounts receivable are recorded at the invoiced amount and adjusted for amounts management expects to collect from balances outstanding at period-end. The Company estimates the allowance for doubtful accounts based on an analysis of specific accounts and an assessment of the customer’s ability to pay, among other factors. At September 30, 2018 and 2017, no allowance for doubtful accounts was recorded.

F-7

Equipment Costs

Equipment costs include direct costs incurred for purchase of fixed assets and payments made to independent suppliers. The Company accounts for equipment costs in accordance with the FASB guidance for the costs of equipment to be sold, leased, or otherwise marketed (“ASC Subtopic 985-20”). As for the equipment costs, they are capitalized once the technological feasibility of a product is established and such costs are determined to be recoverable. Technological feasibility of a product encompasses technical design documentation and integration documentation, or the completed and tested product design and working model. Computer software costs are capitalized once technological feasibility of a product is established and such costs are determined to be recoverable against future revenues. Technological feasibility is evaluated on a project-by-project basis. Amounts related to computer software development that are not capitalized are charged immediately to the appropriate expense account. Amounts that are considered ‘research and development’ that are not capitalized are immediately charged to engineering, research, and development expense. Capitalized costs for those products that are cancelled or abandoned are charged to product development expense in the period of cancellation.

Commencing upon product release, capitalized computer software costs are amortized on the straight-line method over a thirty-six months period. The Company evaluates the future recoverability of capitalized computer software costs on an annual basis.

Revenue Recognition and Concentrations

We generate revenue from licensing and other software services from our web-based software to distributors and retailers of nutritional supplements in the healthcare industry. We recognize licensing fees and other software services as revenue over the period of the contract at the time that the computer software is delivered and accepted by the customer, the selling price is fixed, and collection is reasonably assured, provided no significant obligations remain. We consider authoritative guidance on multiple deliverables in determining whether each deliverable represents a separate unit of accounting.

Deferred revenues represent billings or cash received in excess of revenue recognizable on service agreements that are not accounted for as revenues.

Through our subsidiary, Natural Tech R&D Sdn. Bhd., we generate revenue from the sales of health supplement and other health food products, as well as in providing laboratory analytical testing services. As for NHF Management & Business Sdn Bhd, we generate revenue in providing franchisee management and consultation services to client.

Concentration of Risk

Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company places its cash with high quality banking institutions. The Company does not have the cash balances in excess of Federal Deposit Insurance Corporation limit at September 30, 2018 and 2017, respectively.

Income Taxes

The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “Income Taxes”. The asset and liability method provide that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax basis of assets and liabilities, and for operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized.

The Company follows the provisions of ASC 740-10, “Accounting for Uncertain Income Tax Positions.” When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination.

F-8

Earnings (Loss) Per Common Share

The Company computes net earnings (loss) per share in accordance with ASC 260, “Earnings per Share”. ASC 260 requires presentation of both basic and diluted net earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing earnings (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible note and preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. At September 30, 2018 and 2017, respectively, there were options granted to certain employees and independent consultants that when vested convert into 300,000 shares of common stock. At September 30, 2018 and 2017, there were no convertible notes, warrants available for conversion that if exercised, may dilute future earnings per share.

Fair value of Financial Instruments and Fair Value Measurements

ASC 820, “Fair Value Measurements and Disclosures”, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value:

Level 1

Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.

Level 2

Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability.

Level 3

Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

The Company’s financial instruments consist principally of cash, accounts receivable, accounts payable, accrued expenses and payable to an affiliate. Pursuant to ASC 820, “Fair Value Measurements and Disclosures” and ASC 825, “Financial Instruments”, the fair value of our cash equivalents is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The Company believes that the recorded values of all the other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.

The following table presents assets and liabilities that were measured and recognized at fair value as of September 30, 2018 on a recurring basis:

Description

Level 1

Level 2

Level 3

None

The following table presents assets and liabilities that were measured and recognized at fair value as of September 30, 2017 on a recurring basis:

Description

Level 1

Level 2

Level 3

None

F-9

Recent Accounting Pronouncements

In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments” (“ASU 2016-15”). ASU 2016-15 will make eight targeted changes to how cash receipts and cash payments are presented and classified in the statement of cash flows. ASU 2016-15 is effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. The new standard will require adoption on a retrospective basis unless it is impracticable to apply, in which case it would be required to apply the amendments prospectively as of the earliest date practicable. The Company has not adapted this ASU codification and it does not anticipate that the adoption of this guidance will have any material effect on its financial statements.

In June 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-13, “Financial Instruments - Credit Losses (Topic 326).” The new standard amends guidance on reporting credit losses for assets held at amortized cost basis and available-for-sale debt securities. This ASU is effective for financial statements issued for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company is currently evaluating this guidance to determine the impact it may have on its financial statements.

In 2015, the FASB issued ASU No. 2015-17, “Income Taxes” (Topic 740): Balance Sheet Classification of Deferred Taxes, which requires all deferred tax assets and liabilities to be classified as noncurrent in a classified balance sheet. Current US GAAP requires an entity to separate deferred tax assets and liabilities into current and noncurrent amounts in a classified balance sheet. For public entities, ASU 2015-17 is effective for financial statements issued for annual periods beginning after December 15, 2016, and interim periods within those annual periods. For all other entities, ASU 2015-17 is effective for annual reporting periods beginning after December 15, 2017, and interim periods within annual periods beginning after December 15, 2018, and may be applied either prospectively or retrospectively, with early application permitted for financial statements that have not been previously issued. The Company has not yet determined the effect of the adoption of this standard on the Company’s financial position and results of operations.

NOTE 3 – PLANT AND EQUIPMENT

The Company purchased web-based naturopathic learning management system computer software, developed by a third party, to educate users with the health-related products for various illnesses, and how the Company’s learning systems could be used to improve their general wellbeing. The amount capitalized include direct costs incurred in developing the software purchased from the third party.

The following table presents details of our computer software costs as of September 30, 2018 and 2017:

Balance at

September 30, 2017

Additions and

consolidated

through merger

of subsidiaries

Amortization

Balance at

September 30, 2018

Plant and equipment

195,452

(35,973

)

159,479

Plant and equipment costs are being amortized on a straight-line basis over their estimated life of three years.

The future amortization expense of equipment costs as of September 30, 2018 are to be recorded in accordance with their estimated useful lives.

NOTE 4 – OTHER INVESTMENTS

Other investments amounting to $93,580 as at September 30, 2018, represents unquoted investments carried at amortized costs.

NOTE 5 – ACCOUNT PAYABLES AND ACCRUED EXPENSES

Account payables as at September 30, 2018 and September 30, 2017 totaled $71,678 and $0, respectively while the accrued expenses as of September 30, 2018 and September 30, 2017 totaled $36,720 and $0, respectively.

F-10

NOTE 6 – PAYABLE TO AFFILIATES

The Company has received an advance of $11,210 from a director for its working capital needs as of September 30, 2018 (see NOTE 7).

The Company has received advances from an affiliate for its working capital needs from an entity in which its Chief Executive Officer is also a director in such entity (NOTE 7). The advance received is non-interest bearing, unsecured and payable on demand.

	Balance at September 30, 2018		Balance at September 30, 2017

Other payables – related parties	$	299,309	$	80,137
Deferred revenue - related parties		57,341		-
Total	$	356,650	$	80,137

NOTE 7 – RELATED PARTY TRANSACTIONS

The Company received an advance of $11,210 and $0 from a director for its working capital needs as of September 30, 2018 and 2017, respectively. Funds advanced to the Company by the director are non-interest bearing, unsecured and due on demand (NOTE 6).

The Company has received advances for its working capital needs from an affiliate in which the Company’s Chief Executive Officer holds the position of director in such entity (see NOTE 6).

On November 20, 2017, the Company sold ten (10) naturopathic learning management system and modules for $29,000 to an entity solely owned by a former director of the Company. The Company received the payment in full of $29,000 on December 21, 2017. The Company recorded $8,303 as revenues earned for the year ended September 30, 2018, and $20,697 as deferred revenues at September 30, 2018. The Company recognizes the revenues earned ratably over a period of thirty-six months period.

On December 11, 2017, the Company sold twenty (20) naturopathic learning management systems and modules for $50,000 to an entity in which the Company Chief Executive Officer holds the position of director in such entity. The Company received the payment of $50,000 on December 28, 2017. The Company recorded $13,356 as revenues earned for the year ended September 30, 2018 and $36,644 as deferred revenues at September 30, 2018. The Company recognizes the revenues earned ratably over a period of thirty-six months period.

On May 30, 2018, the Company granted stock options to three officers/directors to purchase 250,000 shares of common stock at exercise price of $1.50 per share for immediate vesting. The fair value of the options granted to officers/directors using the Black-Scholes option pricing model was $271,061. The Company recorded compensation expense of $271,061 for the year ended September 30, 2018. The key valuation assumptions used consist, in part, of the price of the Company’s common stock of $1.70 at the issuance date; a risk-free interest rate of 2.79% and the expected volatility of the Company’s common stock of 106% (estimated based on the common stock of comparable public entities).

On July 2, 2018, the Company issued 150,000 shares of its common stock to two officers valued at their fair value of $300,000. The Company recorded such issuance as compensation expense (see NOTE 10).

NOTE 8 – NOTE PAYABLE

Note payable consist of:

	Balance at September 30, 2018		Balance at September 30, 2017

Note payable - GHS Investments, Inc.	$	40,000	$	-
Total		40,000		-

Current portion	$	40,000	$	-

F-11

NOTE 8 – NOTE PAYABLE (CONTINUED)

On June 5, 2018, the Company entered into an Equity Financing Agreement and Registration Rights Agreement with GHS Investments Inc. (“GHS”) pursuant to which GHS agreed to purchase up to $20,000,000 in shares of Company common stock. The obligations of GHS to purchase the shares of Company common stock are subject to the conditions set forth in the Equity Financing Agreement, including, without limitation, the condition that a registration statement on Form S-1 registering the shares of Company common stock to be sold to GHS be filed with the Securities and Exchange Commission and become effective. The Registration Rights Agreement provides that the Company shall use commercially reasonable efforts to file the registration statement within 30 days after the date of the Registration Rights Agreement and have the registration statement become effective within 90 days after it is filed. In connection with the Equity Financing Agreement, the Company executed a promissory note in the principal amount of $40,000 (the “Note”) as payment of the commitment fee for the Equity Financing Agreement. The Note bears interest at the rate of 8% and must be repaid on or before March 5, 2019. The Company has recorded the commitment fee as an expense in the accompanying statements of operations for the year ended September 30, 2018. The Company has accrued the interest expense of $1,026 on the principal balance of $40,000 for the period from June 5, 2018 to September 30, 2018.

NOTE 9 – COMMITMENTS AND CONTINGENCIES

Litigation Costs and Contingencies

From time to time, the Company may become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business. Litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm business. Other than as set forth below, management is currently not aware of any such legal proceedings or claims that could have, individually or in the aggregate, a material adverse effect on our business, financial condition, or operating results.

In the normal course of business, the Company incurs costs to hire and retain external legal counsel to advise it on regulatory, litigation and other matters. The Company expenses these costs as the related services are received. If a loss is considered probable and the amount can be reasonable estimated, the Company recognizes an expense for the estimated loss.

NOTE 10: STOCKHOLDERS’ DEFICIT

The Company’s capitalization at September 30, 2018 was 500,000,000 authorized common shares with a par value of $0.001 per share.

Common Stock

On November 30, 2016, the Company increased the authorized share capital from 75,000,000 shares of common stock to 500,000,000 shares of common stock. In addition, the Company effectuated a 30:1 forward stock split of the common stock on such date.

On February 1, 2018, the Company entered into consulting agreements with two contractors for providing business advisory and consulting services. The Company issued 1,000,000 shares of common stock valued at $20,000 as the fair market value of the stock.

On March 1, 2018, the Company entered into a Share Exchange Agreement (the “Agreement”) with its shareholders whereby, the shareholders agreed to exchange, sell, convey, transfer and assign to the Company their shareholdings, free and clear of all liens, pledges, encumbrances, changes, restrictions or known claims of any kind, nature or description plus pay to the Company an aggregate purchase price of $50 (the “Purchase Price”), and the Company agreed to accept from its shareholders the old shares plus the Purchase Price in exchange for the transfer of old shares the new shares. As of September 30, 2018, the Company received cash proceeds of $39,404 from its shareholders to exchange the old shares for new shares and recorded it as contributed capital in the accompanying financial statements.

On May 16, 2018, the Company issued 50,000 shares of its common stock for a cash consideration of $50 pursuant to an agreement dated February 15, 2018. In addition, on the same date, the Company issued 105,000 shares of common stock for a cash consideration of $210 pursuant to an agreement dated March 1, 2018. The common shares issued were valued at the fair value on the date of execution of the agreement to issue such shares.

On May 16, 2018, the Company issued 10,050,000 shares of common stock for a cash consideration of $10,050 pursuant to an agreement dated March 1, 2018. The common shares were valued at $10,050 being their fair value on the date of execution of the agreement.

On June 21, 2018, the Company issued 50,000 shares of common stock to a consultant pursuant to an agreement, for providing consulting and business advisory services to the Company. The common shares were valued at $85,000 being their fair value on the date of execution of the agreement to issue such shares.

F-12

NOTE 10: STOCKHOLDERS’ DEFICIT (CONTINUED)

On July 2, 2018, the Company issued 150,000 shares of common stock to its officers/director at their fair value of $300,000 on the date of issuance. The Company recorded such issuance as compensation expense (see NOTE 7).

As a result of all common stock issuances, the Company had 161,155,000 shares and 150,150,000 shares of common stock issued and outstanding at September 30, 2018 and September 30, 2017, respectively.

Stock Option Plan

On May 30, 2018, the Board of Directors authorized and approved the 2018 Non-Qualified Stock Option Plan (the “2018 Plan) and reserved 10,000,000 shares of the Company’s common stock intended to be issued to selected officers, directors, consultants and key employees provided that bona fide services shall be rendered by such consultants or advisors and such services must not be in connection with the offer or sale of securities in a capital-raising transaction and do not promote or maintain a market for the Company’s securities. The Company filed a Registration Statement with the SEC on May 31, 2018 disclosing formation of 2018 Plan.

On May 30, 2018, the Board granted stock options under the 2018 Plan to two directors, an officer and an employee, and three independent consultants to purchase up to 450,000 shares of common stock with a five-year term. The stock options vested immediately upon the issuance date. The exercise price of the stock options to purchase common stock was at $1.50 per share, and the quoted market price of the Company stock on the grant date was $1.70. The option to purchase common stock expires on May 30, 2023. The fair value of options granted was $526,295, calculated using Black-Scholes option pricing model using the assumptions of risk free discount rate of 2.79%, volatility of 106%, 2.5 year-term for employees and directors and 5 year-term for non-employees, and dividend yield of 0%. The Company has recorded stock compensation expense of $526,295 for the year ended September 30, 2018.

NOTE 11 – 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.

NOTE 12 – INCOME TAX

For the year ended September 30, 2018 and 2017 the local (United States) and foreign components loss before income taxes were comprised of the following:

	September 30, 2018			September 30, 2017

Local tax jurisdiction	$	(1,127,212	)	$	(89,359	)

Foreign tax jurisdiction:
Malaysia	$	180,264		$	-

Loss Before Provision for Income Tax	$	(946,948	)	$	(89,359	)

Reconciliation of tax expense and the accounting profit multiplied by U.S’s domestic tax rate for 2018 and 2017:

	September 30, 2018			September 30, 2017

Loss Before Provision for Income Tax	$	(946,948	)	$	(89,359	)

Tax at statutory tax rate of 21% (2017: 35%)		(198,859	)		(31,276	)
Effect of tax rates in foreign jurisdictions	$	12,970		$	-
Temporary difference not recognized		238,351			31,276
Expenses not deductible for tax purposes		1,785
Tax incentives (#)		(52,581	)

Provision for Income Tax	$	1,666		$	-

F-13

NOTE 12 – INCOME TAX (CONTINUED)

The Company is a U.S. entity and is subject to the United States federal income tax however no provision for income taxes in the United States has been made as the Company had no United States taxable income for the year ended September 30, 2019.

The tax expense of $1,666 (2017: $ Nil) is arising from Malaysian entities carry a corporate tax rate of 18%.

The provision for income tax consists of the following:

	September 30, 2018		September 30, 2017

Tax expense
- Local	$	-	$	-
- Foreign (#)		1,666		-

Provision for Income Tax	$	1,666	$	-

(#) Lower effective tax rate is notably from Malaysian entities was due to Natural Tech R&D Sdn. Bhd. was granted BioNexus Status by the Malaysian Biotechnology Corporation Sdn. Bhd. and Malaysia’s Ministry of Finance. With this tax incentives, the entire statutory business income is exempted from tax for a period of 10 consecutive years of assessment with effect from 25^th May 2010.

NOTE 13 – RESTATEMENT

On January 31, 2018, the company acquired the total outstanding share of NHF International Limited, an investment holding company, at USD$1 Upon the completion of the acquisition, its subsidiaries, both Natural Tech R&D Sdn Bhd and NHF Management & Business Sdn Bhd, in turn, became wholly-owned subsidiaries of the Company. As this transaction is business combination under common control, as deliberated and determined by Directors of the Company, difference between purchase considerations and net tangible assets acquired is recorded in merger reserves which amounted to $529,329. Natural Tech R&D Sdn Bhd, a BioNexus Status Company in Malaysia, specializes in research and development, cultivation, extraction and commercialization of nutraceuticals based on medicinal fungi and NHF Management & Business Sdn Bhd, providing franchisee management services and consultation, such as point-of-sales system, resources, branding and marketing.

The following balances and amounts in the initial financial statements announced on 28 December 2018 were inadvertently reported on the condensed consolidated balance sheets and condensed consolidated statements of operations. The effects of correction of errors are disclosed as below:

F-14

Condensed Consolidated Balance Sheets

	As previously reported			Adjustments arising from merger of subsidiaries		As restated
	$			$		$
Current assets		28,002			750,693		778,695
Non-current assets		30,781			222,278		253,059
Total assets		58,783			972,971		1,031,754

Current liabilities		285,123			279,829		564,952
Non-current liabilities		-			8,159		8,159
Total liabilities		285,123			287,988		573,111

Share Capital		161,555			-		161,555
Reserves		(387,895	)		684,983		297,088
Total equity		(226,340	)		684,983		458,643

Condensed Consolidated Statement of Operations For the Year Ended September 30, 2018

	As previously reported			Adjustments arising from merger of subsidiaries			As restated
	$			$			$
Revenues – related parties		21,659			630,708			652,367
Revenues – third parties		32,106			85,496			117,602
Total revenues		53,765			716,204			769,969

Cost of Goods Sold		(14,669	)		(348,178	)		(362,847	)

Gross Profit		39,096			368,026			407,122

Total Operating Expenses		(1,165,282	)		(189,180	)		(1,354,462	)

Loss From Operations		(1,126,186	)		178,846			(947,340	)

Other income		-			1,418			1,418
Finance costs		(1,026	)		-			(1,026	)

Loss Before Tax		(1,127,212	)		180,264			(946,948	)

Tax expense		-			(1,666	)		(1,666	)

Net Loss		(1,127,212	)		178,598			(948,614	)

Other comprehensive expenses

Foreign currency translation differences		-			(22,944	)		(22,944	)

Total comprehensive expense for the year		(1,127,212	)		155,654			(971,558	)

The above restatements do not have any significant impact to the basic and dilutive net loss per share as compared to initial announcement on 28 December 2018.

NOTE 14 – SUBSEQUENT EVENTS

On December 3, 2018, the Company agreed to purchase 51% of the issued and outstanding capital stock of Prema Life Pty Ltd and 60% of the issued and outstanding capital stock of GGLG Properties Pty Ltd, collectively in exchange for 304,500 shares of the Company’s common stock. On December 28, 2018, the parties mutually agreed to extend the closing date of the purchase transaction on January 1, 2019. The Company issued 304,500 shares of its common stock on December 3, 2018 in good faith for consummating the purchase. These newly acquired entities were consolidated since 1 January 2019.

Management has evaluated subsequent events through September 30, 2018, the date the financial statements were available to be issued, noting no items that would impact the accounting for events or transactions in the current period or require additional disclosure.

F-16

ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

None.

ITEM 9A(T). CONTROLS AND PROCEDURES

MANAGEMENT'S REPORT ON DISCLOSURE CONTROLS AND PROCEDURES

Management is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Exchange Act Rule 13a-15(f)). The Company's internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United States of America. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. Under the supervision and with the participation of management, including the Chief Executive Officer and Chief Financial Officer, the Company conducted an evaluation of the effectiveness of the Company's internal control over financial reporting as of September 30, 2018 using the criteria established in " Internal Control - Integrated Framework " issued by the Committee of Sponsoring Organizations of the Treadway Commission ("COSO") using the 2013 framework.

A material weakness is a deficiency, or 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. In its assessment of the effectiveness of internal control over financial reporting as of September 30, 2018, the Company determined that there were control deficiencies that constituted material weaknesses, as described below.

We do not have an Audit Committee - While not being legally obligated to have an audit committee, it is the management's view that such a committee, including a financial expert member, is an utmost important entity level control over the Company's financial statement. Currently the Board of Directors acts in the capacity of the Audit Committee and does not include a member that is considered to be independent of management to provide the necessary oversight over management's activities.

We did not maintain appropriate cash controls - As of September 30, 2018, the Company has not maintained sufficient internal controls over financial reporting for the cash process, including failure to segregate cash handling and accounting functions. Alternatively, the effects of poor cash controls were mitigated by the fact that the Company had limited financial transactions.

We did not implement appropriate information technology controls - As at September 30, 2018, the Company retains copies of all financial data and material agreements; however, there is no formal procedure or evidence of normal backup of the Company's data or off-site storage of data in the event of theft, misplacement, or loss due to unmitigated factors.

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

As a result of the material weaknesses described above, management has concluded that the Company did not maintain effective internal control over financial reporting as of September 30, 2018 based on criteria established in Internal Control--Integrated Framework issued by COSO.

CHANGES IN INTERNAL CONTROL OVER FINANCIAL REPORTING

There has been no change in our internal control over financial reporting identified in connection with our evaluation we conducted of the effectiveness of our internal control over financial reporting as of September 30, 2018, that occurred during our fourth fiscal quarter that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

This annual report does not include an attestation report of the Company's registered public accounting firm regarding internal control over financial reporting. Management's report was not subject to attestation by the Company's registered public accounting firm pursuant to temporary rules of the SEC that permit the Company to provide only management's report in this annual report.

PART III

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS OF THE COMPANY

DIRECTORS AND EXECUTIVE OFFICERS

The name, address and position of our present officers and directors are set forth below:

Name and Address of Executive
Officer and/or Director	Age	Position

Tee Chuen Meng No.48 & 49, Jalan Velox 2, Taman Velox, Rawang Industrial Park 48000 Rawang, Selangor, Malaysia	40	President, Chief Executive Officer and Director

Tee Chuen Hau No.48 & 49, Jalan Velox 2, Taman Velox, Rawang Industrial Park 48000 Rawang, Selangor, Malaysia	38	Chief Financial Officer

Yeoh Sin Tze No.48 & 49, Jalan Velox 2, Taman Velox, Rawang Industrial Park 48000 Rawang, Selangor, Malaysia	35	Secretary

BIOGRAPHICAL INFORMATION AND BACKGROUND OF OFFICER AND DIRECTOR

Tee Chuen Meng, age 40, is the Chief Executive Officer and Director of NHF Group of Companies. Natural Health Farm Group of Companies controls several companies in the natural health industry throughout Malaysia, China and other countries. Mr. Tee has been navigating these companies for over 5 years expanding it to 70 retail stores in several countries. Mr. Tee is also the Senior Physician for Natural Health Naturopathics Centre.

Mr. Tee received an MBA from the University of South Australia achieving the Chancellor List in 2010. He attended University of Technology in Malaysia and also received a Diploma of Diet & Nutrition from the International Therapy Examination Council. Mr. Tee’s qualifications and management experience makes him a perfect fit for this position and to lead the Company in future.

Subsequent to September 30, 2018, the following two persons were appointed as Directors and/or officer on September 9, 2019:

Tee Chuen Hau, age 38, is the Chief Financial Officer of the company. Mr. Tee has more than 10 years of business strategy and consulting experience in various industries, working with private firms and government agencies. During his service as a principle with A.T Kearney, a leading global management consulting firm, he has acted as professional advisor to his clients, mainly in oil

and gas and high-tech industries, and led consulting engagements in the area of strategy formulation and business transformation. Mr. Tee received his MBA from the University Of Chicago Booth School Of Business and his B.Eng. degree in Chemical Engineering (Honors) from the University Technology Petronas, Malaysia.

Yeoh Sin Tze, age 34, is the Secretary and current Investor Relations Officer of the Company. With more than 10 years of working experience, Patricia exposed herself in various industries, including IT services, Digital Imaging, FMCG, F&B and E-commerce. She started her career as an Event Operations Manager and senior client partner executive in few marketing agencies, servicing several MNCs customers. Thereafter she joined LINE+ Corporations as Public Relations Manager for Malaysia market for more than 2 years, then another year as Public Relations & Marketing Manager in Lelong.my. She was then working with NHF subsidiaries in Australia as a special project officer. Ms. Yeoh attended Edith Cowan University, Australia, where she received a B. Comm. Degree.

There were no understandings between the Company and either Tee Chuen Meng concerning their respective appointments as Director.

Mr. Tee Chuen Meng was selected to be a Company director because he has managed several businesses successfully and thus brings management, organizational, operational and administrative experience to our Board.

Family Relationships

Tee Chuen Hau is the brother of Tee Chuen Meng, the CEO and director of the Company.

During the past ten years, none of our present executive officers or directors have been the subject of the following events:

A petition under the Federal bankruptcy laws or any state insolvency law was filed by or against, or a receiver, fiscal agent or similar officer was appointed by a court for the business or property of such person, or any partnership in which he was a general partner at or within two years before the time of such filing, or any corporation or business association of which he was an executive officer at or within two years before the time of such filing;

Convicted in a criminal proceeding or is a named subject of a pending criminal proceeding (excluding traffic violations and other minor offenses);

The subject of any order, judgment, or decree, not subsequently reversed, suspended or vacated, of any court of competent jurisdiction, permanently or temporarily enjoining him from, or otherwise limiting, the following activities; associated person of any of the foregoing, or as an investment adviser, underwriter, broker or dealer in securities, or as an affiliated person, director or employee of any investment company, bank, savings and loan association or insurance company, or engaging in or continuing any conduct or practice in connection with such activity;

	·	(i) Acting as a futures commission merchant, introducing broker, commodity trading advisor, commodity pool operator, floor broker, leverage transaction merchant, any other person regulated by the Commodity Futures Trading Commission, or
	·	(ii) Engaging in any type of business practice; or
	·	(iii) Engaging in any activity in connection with the purchase or sale of any security or commodity or in connection with any violation of Federal or State securities laws or Federal commodities laws;

The subject of any order, judgment or decree, not subsequently reversed, suspended or vacated, of any Federal or State authority barring, suspending or otherwise limiting for more than 60 days the right of such person to engage in any activity described in paragraph 3 (i) in the preceding paragraph or to be associated with persons engaged in any such activity;

Was found by a court of competent jurisdiction in a civil action or by the Commission to have violated any Federal or State securities law, and the judgment in such civil action or finding by the Commission has not been subsequently reversed, suspended, or vacated;

Was found by a court of competent jurisdiction in a civil action or by the Commodity Futures Trading Commission to have violated any Federal commodities law, and the judgment in such civil action or finding by the Commodity Futures Trading Commission has not been subsequently reversed, suspended or vacated;

Was the subject of, or a party to, any Federal or State judicial or administrative order, judgment, decree, or finding, not subsequently reversed, suspended or vacated, relating to an alleged violation of:

Any Federal or State securities or commodities law or regulation; or

ii)

Any law or regulation respecting financial institutions or insurance companies including, but not limited to, a temporary or permanent injunction, order of disgorgement or restitution, civil money penalty or temporary or permanent cease-and-desist order, or removal or prohibition order, or

iii)

Any law or regulation prohibiting mail or wire fraud or fraud in connection with any business entity; or

Was the subject of, or a party to, any sanction or order, not subsequently reversed, suspended or vacated, of any self-regulatory organization (as defined in Section 3(a)(26) of the Exchange Act (15 U.S.C. 78c(a)(26)), any registered entity (as defined in Section 1(a)(29) of the Commodity Exchange Act (7 U.S.C. 1(a)(29)), or any equivalent exchange, association, entity or organization that has disciplinary authority over its members or persons associated with a member.

COMPLIANCE WITH SECTION 16(A) OF THE SECURITIES EXCHANGE ACT OF 1934

Our common stock is not registered pursuant to Section 12 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"). Accordingly, our officers, directors, and principal stockholders are not subject to the beneficial ownership reporting requirements of Section 16(a) of the Exchange Act.

CODE OF ETHICS

We have not yet adopted a code of ethics that applies to our sole officer and directors, or persons performing similar functions because we are in the start-up phase and are in the process of establishing our operations. We plan to adopt a code of ethics as and when our Company grows to a sufficient size to warrant such adoption.

AUDIT COMMITTEE

We have not established an audit committee as at the date of this registration statement, nor do we have plans to establish an audit committee until such time as we have established our full operations and retained sufficient independent directors as members of our board of directors willing to be appointed to the audit committee and carry out the customary functions of an audit committee.

DIRECTOR NOMINEES

We do not have a nominating committee. Our directors will in the future select individuals to stand for election as members of our board of directors. The Company does not have a policy with regards to the consideration of any director candidates recommended by our security holders. Our board has determined that it is in the best position to evaluate our Company's requirements as well as the qualifications of each candidate when it considers a nominee for a position on our board.

COMPLIANCE WITH SECTION 16(A) OF THE SECURITIES EXCHANGE ACT OF 1934

ITEM 11. EXECUTIVE COMPENSATION

The following tables set forth certain information about compensation paid, earned or accrued for services by our President, and Secretary (collectively, the "Named Executive Officer") for the years ended September 30, 2016, 2017 and 2018:

SUMMARY COMPENSATION TABLE

Name and Principal Position	Year	Salary ($)	Bonus ($)	Stock Awards ($)	Option Awards ($)	Non-Equity Incentive Plan Compensation ($)	Nonqualified Deferred Compensation Earnings ($)	All Other Compensation ($)	Total ($)

Vadims Furss,	2016	-0-	-0-	-0-	-0-	-0-	-0-	-0-	-0-
Former President, Treasurer	2017 2018	-0- -0-	-0- -0-	-0- -0-	-0- -0-	-0- -0-	-0- -0-	-0- -0-	-0- -0-

Tee Chuen Meng	2016	-0-	-0-	-0-	-0-	-0-	-0-	-0-	-0-
President, Treasurer	2017 2018	-0- -0-	-0- -0-	-0- -0-	-0- -0-	-0- -0-	-0- -0-	-0- -0-	-0- -0-

There are no current employment agreements between the Company and any of its officers and/or directors. The compensation discussed herein addresses all compensation awarded to, earned by, or paid to our named executive officer. There are no other stock option plans, retirement, pension, or profit-sharing plans for the benefit of our officers and directors other than as described herein.

CHANGE OF CONTROL

As of December 28, 2018, we had no pension plans or compensatory plans or other arrangements that provide compensation in the event of a termination of employment or a change in our control.

Outstanding Equity Awards at September 30, 2018

Name	Number of securities underlying unexercised options (#) exercisable		Number of securities underlying unexercised options (#) unexercisable		Equity incentive plan awards: Number of securities underlying unexercised unearned options (#)		Option exercise price ($)		Option expiration date

Tee Chuen Meng		100,000		-		-		1.50	May 30, 2023

Yeoh Sin Tze		50,000		-		-		1.50	May 30, 2023

Stock Option Plan

The following table provides information with respect to options outstanding under our Plan:

Plan category	Number of securities to be issued upon exercise of outstanding options, warrants and rights		Weighted-average exercise price of outstanding options, warrants and rights		Number of securities remaining available for future issuance

Equity compensation plans approved by security holders		-0-	$	-0-		-0-
Equity compensation plans not approved by security holders		10,000,000		1.50		9,550,000
Total		10,000,000	$	1.50		9,550,000

The purpose of our Plan is to attract and retain directors, officers, consultants, advisors and employees whose services are considered valuable, to encourage a sense of proprietorship and to stimulate an active interest of such persons in our development and financial achievements. The Plan will be administered by the Compensation Committee of our Board of Directors, once established, or by the full board, which may determine, among other things, the (a) terms and conditions of any option or stock purchase right granted, including the exercise price and the vesting schedule, (b) persons who are eligible to receive options and stock purchase rights and (c) the number of shares to be subject to each option and stock purchase right. The types of equity awards that may be granted under the Plan are: (i) incentive stock options (“ISOs”) and non-incentive stock options (“Non-ISOs”); (ii) share appreciation rights (“SARs”); (iii) restricted shares, restricted share units (which are shares granted after certain vesting conditions are met) and unrestricted shares; (iv) deferred share units; and (v) performance awards.

ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT

The following table provides certain information regarding the ownership of our common stock, as of the date of this Prospectus:

* each of our executive officers;

* each director;

* each person known to us to own more than 5% of our outstanding common stock; and

* all of our executive officers and directors and as a group.

Title of Class	Name Address of Beneficial Owner	Amount and Nature of Beneficial Ownership	Percentage

Common Stock	Tee Chuen Meng No.48 & 49, Jalan Velox 2, Taman Velox, Rawang Industrial Park 48000 Rawang, Selangor, Malaysia	9,815,000 shares common stock (direct) (1)	5.99%

Common Stock	Jeffrey Chung Sheun Thai No.48 & 49, Jalan Velox 2, Taman Velox, Rawang Industrial Park 48000 Rawang, Selangor, Malaysia	105,100,000 share of common stock (direct) (1)	64.74%

Common Stock	Patricia Yeoh No.48 & 49, Jalan Velox 2, Taman Velox, Rawang Industrial Park 48000 Rawang, Selangor, Malaysia	100,000 shares of common stock direct (2)	0.03%

Common Stock	All officers and directors as a group (3)	9,915,000 shares of common stock direct (1)(2)	6.02%

* less than 1%

(1) Includes 100,000 shares upon exercise of options

(2) Includes 50,000 shares upon exercise of options

The percent of class is based on 162,186,300 shares of common stock issued and outstanding as of September 9, 2019.

ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS

The company and subsidiaries received advances from directors for working capital needs as of September 30, 2018. Funds advanced to us by the director are non-interest bearing, unsecured and due on demand.

The company received advances for working capital needs from an affiliate in which our Chief Executive Officer holds the position of director in such entity.

On November 20, 2017, we sold ten (10) naturopathic learning management system and modules for $29,000 to an entity solely owned by a former director of our Company. We received the payment in full of $29,000 on December 21, 2017.

On December 11, 2017, we sold twenty (20) naturopathic learning management systems and modules for $50,000 to an entity in which our Chief Executive Officer holds the position of director in such entity. We received the payment of $50,000 on December 28, 2017.

On May 30, 2018, we granted stock options to three officers/directors to purchase 250,000 shares of our common stock at exercise price of $1.50 per share for immediate vesting.

During the year ended September 30, 2018, we had not entered into any transactions with our sole officer or director, or persons nominated for these positions, beneficial owners of 5% or more of our common stock, or family members of these persons wherein the amount involved in the transaction or a series of similar transactions exceeded the lesser of $120,000 or 1% of the average of our total assets for the last three fiscal years.

ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

The aggregate fees billed for the most recently completed fiscal year ended September 30, 2018 and for the fiscal year ended September 30, 2017 for professional services rendered by the principal accountant for the audit of our annual financial statements and review of the financial statements included in our quarterly reports on Form 10-Q and services that are normally provided by the accountant in connection with statutory and regulatory filings or engagements for these fiscal periods were as follows:

	Year Ended
	September 30, 2018		September 30, 2017

Audit Fees	$	15,250	$	7,500
Audit Related Fees		-		-
Tax Fees		-		1,225
All Other Fees		-		-
Total	$	15,250	$	8,725

Our board of directors pre-approves all services provided by our independent auditors. All of the above services and fees were reviewed and approved by the board of directors either before or after the respective services were rendered.

Our board of directors has considered the nature and amount of fees billed by our independent auditors and believes that the provision of services for activities unrelated to the audit is compatible with maintaining our independent auditors' independence.

ITEM 15. EXHIBITS

31.1	Certification of Chief Executive Officer Pursuant to the Securities Exchange Act of 1934, Rules 13a-14 and 15d-14, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

31.2	Certification of Chief Financial Officer Pursuant to the Securities Exchange Act of 1934, Rules 13a-14 and 15d-14, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

32	Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes Oxley Act of 2002

101	Interactive data files pursuant to Rule 405 of Regulation S-T

SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	NATURAL HEALTH FARM HOLDINGS INC


Dated: September 20, 2019	By: /s/ Tee Chuen Meng

	Tee Chuen Meng, President and Chief
	Executive Officer and Chief Financial
	Officer

EX-31.1 2 ex31_1.htm EXHIBIT 31.1

EXHIBIT 31.1

NATURAL HEALTH FARM HOLDINGS INC

Certification of the Chief Executive Officer Pursuant to

Securities Exchange Act Rules 13a-14(a) and 15d-14

I, Tee Chuen Meng, certify that:

1. I have reviewed this Annual Report on Form 10-K, of Natural Health Farm Holdings Inc;

2. Based on my knowledge, this 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. As the registrant’s Principal Executive Officer, I am 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 I have:

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

Designed such internal control over financial reporting, or caused such internal control to be designed under my 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;

Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report my 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

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. I have disclosed, based on my 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):

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

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.

September 20, 2019	/s/ Tee Chuen Meng
	Principal Executive Officer

EX-31.2 3 ex31_2.htm EXHIBIT 31.2

EXHIBIT 31.2

NATURAL HEALTH FARM HOLDINGS INC

Certification of the Principal Financial Officer Pursuant to

Securities Exchange Act Rules 13a-14(a) and 15d-14

I, Tee Chuen Hau, certify that:

1. I have reviewed this Annual Report on Form 10-K, of Natural Health Farm Holdings Inc;

4. As the registrant’s Principal Financial Officer, I am 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 I have:

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.

September 20, 2019	/s/ Tee Chuen Hau
	Principal Financial Officer

EX-32 4 ex32.htm EXHIBIT 32

EXHIBIT 32

NATURAL HEALTH FARM HOLDINGS INC.

Certification of the Chief Executive Officer AND Chief Financial Officer 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 accompanying Annual Report on Form 10-K of Natural Health Farm Holdings Inc (the “Company”) for the year ended September 30, 2018 (the “Report”), the undersigned’s, in the capacities and on the dates indicated below, hereby certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(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 results of operations of the Company.

	/s/ Tee Chuen Meng
	Tee Chuen Meng
	President (Principal Executive Officer)
	September 20, 2019

	/s/Tee Chuen Hau
	Tee Chuen Hau
	Chief Financial Officer (Principal Accounting Officer)
	September 20, 2019

GRAPHIC 5 image_001.jpg GRAPHIC begin 644 image_001.jpg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end GRAPHIC 6 image_002.jpg GRAPHIC begin 644 image_002.jpg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end EX-101.INS 7 nhel-20180930.xml XBRL INSTANCE FILE 0001621697 2017-10-01 2018-09-30 0001621697 2018-09-30 0001621697 2019-09-09 0001621697 2017-09-30 0001621697 2016-09-30 0001621697 nhel:RevenueFromNonRelatedPartiesMember 2017-10-01 2018-09-30 0001621697 nhel:RevenueFromRelatedPartiesMember 2017-10-01 2018-09-30 0001621697 nhel:RevenueFromRelatedPartiesMember 2016-10-01 2017-09-30 0001621697 nhel:RevenueFromNonRelatedPartiesMember 2016-10-01 2017-09-30 0001621697 2016-10-01 2017-09-30 0001621697 us-gaap:CommonStockMember 2017-10-01 2018-09-30 0001621697 us-gaap:CommonStockMember 2016-10-01 2017-09-30 0001621697 us-gaap:CommonStockMember 2017-09-30 0001621697 us-gaap:CommonStockMember 2018-09-30 0001621697 us-gaap:CommonStockMember 2016-09-30 0001621697 us-gaap:AdditionalPaidInCapitalMember 2017-10-01 2018-09-30 0001621697 us-gaap:AdditionalPaidInCapitalMember 2016-10-01 2017-09-30 0001621697 us-gaap:AdditionalPaidInCapitalMember 2017-09-30 0001621697 us-gaap:AdditionalPaidInCapitalMember 2018-09-30 0001621697 us-gaap:AdditionalPaidInCapitalMember 2016-09-30 0001621697 us-gaap:RetainedEarningsMember 2017-10-01 2018-09-30 0001621697 us-gaap:RetainedEarningsMember 2016-10-01 2017-09-30 0001621697 us-gaap:RetainedEarningsMember 2017-09-30 0001621697 us-gaap:RetainedEarningsMember 2018-09-30 0001621697 us-gaap:RetainedEarningsMember 2016-09-30 0001621697 us-gaap:AccumulatedTranslationAdjustmentMember 2017-10-01 2018-09-30 0001621697 us-gaap:AccumulatedTranslationAdjustmentMember 2018-09-30 0001621697 2016-11-29 2016-11-30 0001621697 us-gaap:FairValueInputsLevel3Member 2018-09-30 0001621697 us-gaap:FairValueInputsLevel2Member 2018-09-30 0001621697 us-gaap:FairValueInputsLevel1Member 2018-09-30 0001621697 us-gaap:FairValueInputsLevel2Member 2017-09-30 0001621697 us-gaap:FairValueInputsLevel3Member 2017-09-30 0001621697 us-gaap:FairValueInputsLevel1Member 2017-09-30 0001621697 nhel:TwoOfficersMember 2018-07-01 2018-07-02 0001621697 nhel:ThreeOfficersDirectorsMember 2018-05-29 2018-05-30 0001621697 2018-05-29 2018-05-30 0001621697 2017-12-27 2017-12-28 0001621697 2017-12-20 2017-12-21 0001621697 2017-12-10 2017-12-11 0001621697 2017-11-19 2017-11-20 0001621697 us-gaap:ChiefExecutiveOfficerMember 2017-10-01 2018-09-30 0001621697 us-gaap:DirectorMember 2017-10-01 2018-09-30 0001621697 nhel:ThreeOfficersDirectorsMember 2017-10-01 2018-09-30 0001621697 us-gaap:ChiefExecutiveOfficerMember 2018-09-30 0001621697 us-gaap:DirectorMember 2018-09-30 0001621697 2018-05-30 0001621697 nhel:GHSInvestmentsIncMember 2018-09-30 0001621697 nhel:GHSInvestmentsIncMember 2017-09-30 0001621697 nhel:GHSInvestmentsIncMember nhel:EquityFinancingAgreementAndRegistrationRightsAgreementMember 2018-06-02 2018-06-05 0001621697 nhel:GHSInvestmentsIncMember nhel:EquityFinancingAgreementAndRegistrationRightsAgreementMember 2018-06-04 2018-09-30 0001621697 nhel:GHSInvestmentsIncMember nhel:EquityFinancingAgreementAndRegistrationRightsAgreementMember 2018-06-05 0001621697 nhel:ConsultingAgreementsMember nhel:BusinessAdvisoryServicesMember 2018-06-20 2018-06-21 0001621697 nhel:ShareExchangeAgreementMember nhel:ShareholdersMember 2018-05-15 2018-05-16 0001621697 nhel:ConsultingAgreementsMember nhel:TwoContractorsMember 2018-05-15 2018-05-16 0001621697 2018-05-15 2018-05-16 0001621697 nhel:ShareExchangeAgreementMember nhel:ShareholdersMember 2017-10-01 2018-09-30 0001621697 nhel:ShareExchangeAgreementMember nhel:ShareholdersMember 2018-09-30 0001621697 nhel:ShareExchangeAgreementMember nhel:ShareholdersMember 2018-03-01 0001621697 2016-11-30 0001621697 nhel:NonemployeesMember 2018-05-29 2018-05-30 0001621697 nhel:EmployeesandDirectorsMember 2018-05-29 2018-05-30 0001621697 nhel:Plan2018Member nhel:TwoDirectorsMember 2018-05-29 2018-05-30 0001621697 nhel:Plan2018Member 2018-05-30 0001621697 nhel:MalaysianEntitiesMember 2017-10-01 2018-09-30 0001621697 nhel:MalaysianEntitiesMember 2016-10-01 2017-09-30 0001621697 srt:ScenarioPreviouslyReportedMember 2018-09-30 0001621697 srt:RestatementAdjustmentMember 2018-09-30 0001621697 srt:ScenarioPreviouslyReportedMember 2017-10-01 2018-09-30 0001621697 srt:RestatementAdjustmentMember 2017-10-01 2018-09-30 0001621697 srt:ScenarioPreviouslyReportedMember nhel:RevenueFromRelatedPartiesMember 2017-10-01 2018-09-30 0001621697 srt:ScenarioPreviouslyReportedMember nhel:RevenueFromNonRelatedPartiesMember 2017-10-01 2018-09-30 0001621697 srt:RestatementAdjustmentMember nhel:RevenueFromRelatedPartiesMember 2017-10-01 2018-09-30 0001621697 srt:RestatementAdjustmentMember nhel:RevenueFromNonRelatedPartiesMember 2017-10-01 2018-09-30 0001621697 us-gaap:SubsequentEventMember 2018-12-02 2018-12-03 0001621697 us-gaap:SubsequentEventMember nhel:GGLGPropertiesPTYLtdMember 2018-12-03 0001621697 us-gaap:SubsequentEventMember nhel:PremaLifePtyLtdMember 2018-12-03 0001621697 2018-01-31 0001621697 nhel:ConsultingAgreementsMember nhel:TwoContractorsMember 2018-01-30 2018-02-01 0001621697 country:MY 2017-10-01 2018-09-30 0001621697 country:MY 2016-10-01 2017-09-30 iso4217:USD xbrli:shares iso4217:USD xbrli:shares xbrli:pure nhel:Number NATURAL HEALTH FARM HOLDINGS INC 0001621697 2018-09-30 true --09-30 No Yes Yes Non-accelerated Filer true false false true 0 162186300 FY 2018 10-K/A 778695 28002 750693 5221 2061 169292 162275 439846 0 1031754 0 58783 972971 253059 30781 222278 93580 159479 564952 80137 285123 279829 11210 0 40000 57341 36644 20697 299309 80137 36720 0 71678 573111 80137 285123 287988 8159 161555 150150 161555 1031754 0 458643 -80137 -5007 150150 161555 150150 -111821 1387112 -126050 -118466 -1067080 -29107 -22944 -226340 684983 -22944 -1067080 -118466 1387112 -111821 0.001 0.001 500000000 500000000 161555000 150150000 161555000 150150000 769969 117602 652367 53765 716204 21659 32106 630708 85496 407122 39096 368026 362847 14669 348178 -947340 -89359 -1126186 178846 1354462 89359 1165282 189180 826295 271061 -971558 -89359 -948614 -89359 -22944 -1127212 178598 1666 1666 0 1666 -946948 -89359 -1127212 180264 -392 1026 1418 154691466 150150000 -0.01 -0.00 -22944 150150000 161555000 150150000 1 14229 14229 39404 39404 105000 1050 103950 300000 271061 50000 105000 1000000 1050000 150000 85000 20000 526295 526295 300000 150 299850 150000 10310 10205 105 50 10205000 50000 304500 529329 35973 -730178 -88663 -6887 395584 207900 -696 137805 93580 289208 57823 439846 1032219 88663 981009 40000 11210 8526 80137 1026 6887 NOTE 1 – NATURE OF OPERATIONS, LIQUIDITY AND GOING CONCERN   Natural Health Farm Holdings Inc. (the “Company”, “We”, “Its”, and “NHEL”) was incorporated under the laws of the State of Nevada on July 10, 2014 (Inception date). The Company has developed web-based business and launched itself into the healthcare industry. The Company has plans to provide through its subsidiaries, retail nutritional supplements, organic foods, personal care, and other health care products. The company has positioned itself to be a fully integrated nutraceutical biotechnology company offering products and related services through healthcare practitioners and direct-to-consumers. The company now owns a research & development laboratory in Malaysia, franchisee management services company and an Australia manufacturing facility producing practitioner only naturopathic and homeopathic medicines.   On November 30, 2016, the Company filed a certificate of amendment to its articles of incorporation with the Nevada Secretary of State to change its name from Amber Group Inc. to Natural Health Farm Holdings Inc. and effectuated a 30:1 forward stock split of its common stock and increased its authorized share capital to 500,000,000 (Five Hundred Million). This amendment was unanimously approved by the Company’s board of directors on November 29, 2016, and with the stockholders holding a majority of the Company’s voting power.   On March 16, 2017, Financial Industry Regulatory Authority (FINRA) approved the corporate name change to Natural Health Farm Holdings Inc., approved the increase in the Company’s authorized shares of common stock to 500,000,000 shares, and approved 30:1 forward stock split effective March 17, 2017.  The new trading symbol for our common stock is “NHEL”.    On January 31, 2018, the company acquired the total outstanding share of NHF International Limited at USD$1. Upon the completion of the acquisition, its subsidiaries, both Natural Tech R&D Sdn Bhd and NHF Management & Business Sdn Bhd become wholly subsidiaries of the Group. As this transaction is business combination under common control, as deliberated and determined by Directors of the Company, difference between purchase considerations and net tangible assets acquired is recorded in merger reserves which amounted to $517,300. Natural Tech R&D Sdn Bhd, a BioNexus Status Company in Malaysia, specializes in research and development, cultivation, extraction and commercialization of nutraceuticals based on medicinal fungi and NHF Management & Business Sdn Bhd, providing franchisee management services and consultation, such as point-of-sales system, resources, branding and marketing.   The corporate structure is depicted below:   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”).   Basis of Consolidation   The condensed consolidated financial statements include the accounts of Natural Health Farm Holdings Inc. and all controlled subsidiaries. All intercompany transactions and balances have been eliminated.   The condensed consolidated financial statements as of September 30, 2018 and for the year ended September 30, 2018, in the opinion of management, all adjustments (consisting of normal recurring adjustments and reclassifications) necessary to present fairly the Company's condensed consolidated financial position, results of operations, statements of comprehensive income, and statements of stockholders' equity and cash flows for all periods presented.   Going Concern   The Company’s financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has generated small revenues and has sustained cumulative operating losses since July 10, 2014 (Inception Date) to date and allow it to continue as a going concern. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders and affiliates, the ability of the Company to obtain necessary financing to continue operations, and the attainment of profitable operations. The Company recorded a total comprehensive loss of $971,558 for the year ended September 30, 2018 and has an accumulated deficit of $1,067,080 as of September 30, 2018.   These factors, among others, raise a substantial doubt regarding the Company’s ability to continue as a going concern. If the Company is unable to obtain adequate capital, it could be forced to cease operations. The accompanying financial statements do not include any adjustments to reflect the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES   The following summary of significant accounting policies of the Company is presented to assist in the understanding of the Company’s financial statements. The financial statements and notes are the representation of the Company’s management who is responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America (“GAAP”) in all material respects and have been consistently applied in preparing the accompanying financial statements.   Use of Estimates   The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the valuation of accounts payable, accrued liabilities and payable to related parties. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.   Cash and Cash Equivalents   The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. The Company had a cash balance of $439,846 and $0 at September 30, 2018 and 2017, respectively.   Accounts Receivable   Accounts receivable represent income earned from the sale of products for which the Company has not yet received payment. Accounts receivable are recorded at the invoiced amount and adjusted for amounts management expects to collect from balances outstanding at period-end. The Company estimates the allowance for doubtful accounts based on an analysis of specific accounts and an assessment of the customer’s ability to pay, among other factors. At September 30, 2018 and 2017, no allowance for doubtful accounts was recorded.    Equipment Costs   Equipment costs include direct costs incurred for purchase of fixed assets and payments made to independent suppliers. The Company accounts for equipment costs in accordance with the FASB guidance for the costs of equipment to be sold, leased, or otherwise marketed (“ASC Subtopic 985-20”). As for the equipment costs, they are capitalized once the technological feasibility of a product is established and such costs are determined to be recoverable. Technological feasibility of a product encompasses technical design documentation and integration documentation, or the completed and tested product design and working model. Computer software costs are capitalized once technological feasibility of a product is established and such costs are determined to be recoverable against future revenues. Technological feasibility is evaluated on a project-by-project basis. Amounts related to computer software development that are not capitalized are charged immediately to the appropriate expense account. Amounts that are considered ‘research and development’ that are not capitalized are immediately charged to engineering, research, and development expense. Capitalized costs for those products that are cancelled or abandoned are charged to product development expense in the period of cancellation.   Commencing upon product release, capitalized computer software costs are amortized on the straight-line method over a thirty-six months period. The Company evaluates the future recoverability of capitalized computer software costs on an annual basis.    Revenue Recognition and Concentrations    We generate revenue from licensing and other software services from our web-based software to distributors and retailers of nutritional supplements in the healthcare industry. We recognize licensing fees and other software services as revenue over the period of the contract at the time that the computer software is delivered and accepted by the customer, the selling price is fixed, and collection is reasonably assured, provided no significant obligations remain. We consider authoritative guidance on multiple deliverables in determining whether each deliverable represents a separate unit of accounting.     Deferred revenues represent billings or cash received in excess of revenue recognizable on service agreements that are not accounted for as revenues.   Through our subsidiary, Natural Tech R&D Sdn. Bhd., we generate revenue from the sales of health supplement and other health food products, as well as in providing laboratory analytical testing services. As for NHF Management & Business Sdn Bhd, we generate revenue in providing franchisee management and consultation services to client.   Concentration of Risk   Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company places its cash with high quality banking institutions. The Company does not have the cash balances in excess of Federal Deposit Insurance Corporation limit at September 30, 2018 and 2017, respectively.   Income Taxes   The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “Income Taxes”. The asset and liability method provide that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax basis of assets and liabilities, and for operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized.   The Company follows the provisions of ASC 740-10, “Accounting for Uncertain Income Tax Positions.” When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination.    Earnings (Loss) Per Common Share   The Company computes net earnings (loss) per share in accordance with ASC 260, “Earnings per Share”. ASC 260 requires presentation of both basic and diluted net earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing earnings (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible note and preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. At September 30, 2018 and 2017, respectively, there were options granted to certain employees and independent consultants that when vested convert into 300,000 shares of common stock. At September 30, 2018 and 2017, there were no convertible notes, warrants available for conversion that if exercised, may dilute future earnings per share.   Fair value of Financial Instruments and Fair Value Measurements   ASC 820, “Fair Value Measurements and Disclosures”, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value:   Level 1   Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.   Level 2   Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability.   Level 3   Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.   The Company’s financial instruments consist principally of cash, accounts receivable, accounts payable, accrued expenses and payable to an affiliate. Pursuant to ASC 820, “Fair Value Measurements and Disclosures” and ASC 825, “Financial Instruments”, the fair value of our cash equivalents is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The Company believes that the recorded values of all the other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.   The following table presents assets and liabilities that were measured and recognized at fair value as of September 30, 2018 on a recurring basis:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: white"> <td style="border-bottom: black 1pt solid; text-align: center"> Description</td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Level 1</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Level 2</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Level 3</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #cceeff"> <td style="width: 58%">None</td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 11%; border-bottom: black 1pt solid; text-align: right">-</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 11%; border-bottom: black 1pt solid; text-align: right">-</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 11%; border-bottom: black 1pt solid; text-align: right">-</td> <td style="width: 1%"> </td></tr> </table>    The following table presents assets and liabilities that were measured and recognized at fair value as of September 30, 2017 on a recurring basis:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: white"> <td style="border-bottom: black 1pt solid; text-align: center"> Description</td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Level 1</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Level 2</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Level 3</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #cceeff"> <td style="width: 58%">None</td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 11%; border-bottom: black 1pt solid; text-align: right">-</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 11%; border-bottom: black 1pt solid; text-align: right">-</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 11%; border-bottom: black 1pt solid; text-align: right">-</td> <td style="width: 1%"> </td></tr> </table>    Recent Accounting Pronouncements   In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments” (“ASU 2016-15”). ASU 2016-15 will make eight targeted changes to how cash receipts and cash payments are presented and classified in the statement of cash flows. ASU 2016-15 is effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. The new standard will require adoption on a retrospective basis unless it is impracticable to apply, in which case it would be required to apply the amendments prospectively as of the earliest date practicable. The Company has not adapted this ASU codification and it does not anticipate that the adoption of this guidance will have any material effect on its financial statements.   In June 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-13, “Financial Instruments - Credit Losses (Topic 326).” The new standard amends guidance on reporting credit losses for assets held at amortized cost basis and available-for-sale debt securities. This ASU is effective for financial statements issued for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company is currently evaluating this guidance to determine the impact it may have on its financial statements.   In 2015, the FASB issued ASU No. 2015-17, “Income Taxes” (Topic 740): Balance Sheet Classification of Deferred Taxes, which requires all deferred tax assets and liabilities to be classified as noncurrent in a classified balance sheet. Current US GAAP requires an entity to separate deferred tax assets and liabilities into current and noncurrent amounts in a classified balance sheet. For public entities, ASU 2015-17 is effective for financial statements issued for annual periods beginning after December 15, 2016, and interim periods within those annual periods. For all other entities, ASU 2015-17 is effective for annual reporting periods beginning after December 15, 2017, and interim periods within annual periods beginning after December 15, 2018, and may be applied either prospectively or retrospectively, with early application permitted for financial statements that have not been previously issued. The Company has not yet determined the effect of the adoption of this standard on the Company’s financial position and results of operations. NOTE 3 – PLANT AND EQUIPMENT   The Company purchased web-based naturopathic learning management system computer software, developed by a third party, to educate users with the health-related products for various illnesses, and how the Company’s learning systems could be used to improve their general wellbeing. The amount capitalized include direct costs incurred in developing the software purchased from the third party.   The following table presents details of our computer software costs as of September 30, 2018 and 2017:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Balance at September 30, 2017</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="white-space: nowrap; border-bottom: black 1pt solid; text-align: center">Additions and consolidated through merger of subsidiaries</td> <td style="padding-bottom: 1pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="white-space: nowrap; border-bottom: black 1pt solid; font-weight: bold; text-align: center">Amortization</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="white-space: nowrap; border-bottom: black 1pt solid; text-align: center">Balance at September 30, 2018</td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; padding-bottom: 2pt; text-align: left">Plant and equipment</td> <td style="width: 1%; padding-bottom: 2pt"> </td> <td style="width: 1%; border-bottom: black 2pt double; text-align: left">$</td> <td style="width: 12%; border-bottom: black 2pt double; text-align: right">-</td> <td style="width: 1%; white-space: nowrap; padding-bottom: 2pt; text-align: left"> </td> <td style="width: 1%; padding-bottom: 2pt"> </td> <td style="width: 1%; border-bottom: black 2pt double; text-align: left">$</td> <td style="width: 12%; border-bottom: black 2pt double; text-align: right">195,452</td> <td style="width: 1%; white-space: nowrap; padding-bottom: 2pt; text-align: left"> </td> <td style="width: 1%; padding-bottom: 2pt"> </td> <td style="width: 1%; border-bottom: black 2pt double; text-align: left">$</td> <td style="width: 12%; border-bottom: black 2pt double; text-align: right">(35,973</td> <td style="width: 1%; white-space: nowrap; padding-bottom: 2pt; text-align: left">)</td> <td style="width: 1%; padding-bottom: 2pt"> </td> <td style="width: 1%; border-bottom: black 2pt double; text-align: left">$</td> <td style="width: 12%; border-bottom: black 2pt double; text-align: right">159,479</td> <td style="width: 1%; white-space: nowrap; padding-bottom: 2pt; text-align: left"> </td></tr> </table>   Plant and equipment costs are being amortized on a straight-line basis over their estimated life of three years.   The future amortization expense of equipment costs as of September 30, 2018 are to be recorded in accordance with their estimated useful lives. NOTE 4 – OTHER INVESTMENTS   Other investments amounting to $93,580 as at September 30, 2018, represents unquoted investments carried at amortized costs. NOTE 6 – PAYABLE TO AFFILIATES    The Company has received an advance of $11,210 from a director for its working capital needs as of September 30, 2018 (see NOTE 7).    The Company has received advances from an affiliate for its working capital needs from an entity in which its Chief Executive Officer is also a director in such entity (NOTE 7). The advance received is non-interest bearing, unsecured and payable on demand.   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td> <td> </td> <td colspan="2" style="white-space: nowrap; border-bottom: black 1pt solid">Balance at September 30, 2018</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="white-space: nowrap; border-bottom: black 1pt solid">Balance at September 30, 2017</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td> <td> </td> <td colspan="2" style="white-space: nowrap; text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="white-space: nowrap; text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 72%">Other payables – related parties</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 11%; text-align: right">299,309</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 11%; text-align: right">80,137</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Deferred revenue - related parties</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">57,341</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">356,650</td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">80,137</td> <td> </td></tr> </table> NOTE 7 – RELATED PARTY TRANSACTIONS     The Company received an advance of $11,210 and $0 from a director for its working capital needs as of September 30, 2018 and 2017, respectively. Funds advanced to the Company by the director are non-interest bearing, unsecured and due on demand (NOTE 6).   The Company has received advances for its working capital needs from an affiliate in which the Company’s Chief Executive Officer holds the position of director in such entity (see NOTE 6).   On November 20, 2017, the Company sold ten (10) naturopathic learning management system and modules for $29,000 to an entity solely owned by a former director of the Company. The Company received the payment in full of $29,000 on December 21, 2017. The Company recorded $8,303 as revenues earned for the year ended September 30, 2018, and $20,697 as deferred revenues at September 30, 2018. The Company recognizes the revenues earned ratably over a period of thirty-six months period.   On December 11, 2017, the Company sold twenty (20) naturopathic learning management systems and modules for $50,000 to an entity in which the Company Chief Executive Officer holds the position of director in such entity. The Company received the payment of $50,000 on December 28, 2017. The Company recorded $13,356 as revenues earned for the year ended September 30, 2018 and $36,644 as deferred revenues at September 30, 2018. The Company recognizes the revenues earned ratably over a period of thirty-six months period.   On May 30, 2018, the Company granted stock options to three officers/directors to purchase 250,000 shares of common stock at exercise price of $1.50 per share for immediate vesting. The fair value of the options granted to officers/directors using the Black-Scholes option pricing model was $271,061. The Company recorded compensation expense of $271,061 for the year ended September 30, 2018. The key valuation assumptions used consist, in part, of the price of the Company’s common stock of $1.70 at the issuance date; a risk-free interest rate of 2.79% and the expected volatility of the Company’s common stock of 106% (estimated based on the common stock of comparable public entities).   On July 2, 2018, the Company issued 150,000 shares of its common stock to two officers valued at their fair value of $300,000. The Company recorded such issuance as compensation expense (see NOTE 10). NOTE 8 – NOTE PAYABLE   Note payable consist of:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="white-space: nowrap; border-bottom: black 1pt solid; font-weight: bold; text-align: center">Balance at September 30, 2018</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center; white-space: nowrap">Balance at September 30, 2017</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td> <td> </td> <td colspan="2" style="white-space: nowrap; text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="white-space: nowrap; text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 72%; padding-bottom: 1pt; text-align: left">Note payable - GHS Investments, Inc.</td> <td style="width: 1%; padding-bottom: 1pt"> </td> <td style="width: 1%; border-bottom: black 1pt solid; text-align: left">$</td> <td style="width: 11%; border-bottom: black 1pt solid; text-align: right">40,000</td> <td style="width: 1%; white-space: nowrap; padding-bottom: 1pt; text-align: left"> </td> <td style="width: 1%; padding-bottom: 1pt"> </td> <td style="width: 1%; border-bottom: black 1pt solid; text-align: left">$</td> <td style="width: 11%; border-bottom: black 1pt solid; text-align: right">-</td> <td style="width: 1%; white-space: nowrap; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt">Total</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td> <td style="border-bottom: black 1pt solid; text-align: right">40,000</td> <td style="white-space: nowrap; padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td> <td style="border-bottom: black 1pt solid; text-align: right; padding-left: 9pt">-</td> <td style="white-space: nowrap; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="white-space: nowrap; text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2pt; text-align: left">Current portion</td> <td style="padding-bottom: 2pt"> </td> <td style="border-bottom: black 2pt double; text-align: left">$</td> <td style="border-bottom: black 2pt double; text-align: right">40,000</td> <td style="white-space: nowrap; padding-bottom: 2pt; text-align: left"> </td> <td style="padding-bottom: 2pt"> </td> <td style="border-bottom: black 2pt double; text-align: left">$</td> <td style="border-bottom: black 2pt double; text-align: right">-</td> <td style="white-space: nowrap; padding-bottom: 2pt; text-align: left"> </td></tr> </table>   On June 5, 2018, the Company entered into an Equity Financing Agreement and Registration Rights Agreement with GHS Investments Inc. (“GHS”) pursuant to which GHS agreed to purchase up to $20,000,000 in shares of Company common stock. The obligations of GHS to purchase the shares of Company common stock are subject to the conditions set forth in the Equity Financing Agreement, including, without limitation, the condition that a registration statement on Form S-1 registering the shares of Company common stock to be sold to GHS be filed with the Securities and Exchange Commission and become effective. The Registration Rights Agreement provides that the Company shall use commercially reasonable efforts to file the registration statement within 30 days after the date of the Registration Rights Agreement and have the registration statement become effective within 90 days after it is filed. In connection with the Equity Financing Agreement, the Company executed a promissory note in the principal amount of $40,000 (the “Note”) as payment of the commitment fee for the Equity Financing Agreement. The Note bears interest at the rate of 8% and must be repaid on or before March 5, 2019. The Company has recorded the commitment fee as an expense in the accompanying statements of operations for the year ended September 30, 2018. The Company has accrued the interest expense of $1,026 on the principal balance of $40,000 for the period from June 5, 2018 to September 30, 2018. NOTE 9 – COMMITMENTS AND CONTINGENCIES   Litigation Costs and Contingencies   From time to time, the Company may become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business. Litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm business. Other than as set forth below, management is currently not aware of any such legal proceedings or claims that could have, individually or in the aggregate, a material adverse effect on our business, financial condition, or operating results.   In the normal course of business, the Company incurs costs to hire and retain external legal counsel to advise it on regulatory, litigation and other matters. The Company expenses these costs as the related services are received. If a loss is considered probable and the amount can be reasonable estimated, the Company recognizes an expense for the estimated loss. NOTE 10: STOCKHOLDERS’ DEFICIT   The Company’s capitalization at September 30, 2018 was 500,000,000 authorized common shares with a par value of $0.001 per share.   Common Stock   On November 30, 2016, the Company increased the authorized share capital from 75,000,000 shares of common stock to 500,000,000 shares of common stock. In addition, the Company effectuated a 30:1 forward stock split of the common stock on such date.   On February 1, 2018, the Company entered into consulting agreements with two contractors for providing business advisory and consulting services. The Company issued 1,000,000 shares of common stock valued at $20,000 as the fair market value of the stock.   On March 1, 2018, the Company entered into a Share Exchange Agreement (the “Agreement”) with its shareholders whereby, the shareholders agreed to exchange, sell, convey, transfer and assign to the Company their shareholdings, free and clear of all liens, pledges, encumbrances, changes, restrictions or known claims of any kind, nature or description plus pay to the Company an aggregate purchase price of $50 (the “Purchase Price”), and the Company agreed to accept from its shareholders the old shares plus the Purchase Price in exchange for the transfer of old shares the new shares. As of September 30, 2018, the Company received cash proceeds of $39,404 from its shareholders to exchange the old shares for new shares and recorded it as contributed capital in the accompanying financial statements.   On May 16, 2018, the Company issued 50,000 shares of its common stock for a cash consideration of $50 pursuant to an agreement dated February 15, 2018. In addition, on the same date, the Company issued 105,000 shares of common stock for a cash consideration of $210 pursuant to an agreement dated March 1, 2018. The common shares issued were valued at the fair value on the date of execution of the agreement to issue such shares.   On May 16, 2018, the Company issued 10,050,000 shares of common stock for a cash consideration of $10,050 pursuant to an agreement dated March 1, 2018. The common shares were valued at $10,050 being their fair value on the date of execution of the agreement.     On June 21, 2018, the Company issued 50,000 shares of common stock to a consultant pursuant to an agreement, for providing consulting and business advisory services to the Company. The common shares were valued at $85,000 being their fair value on the date of execution of the agreement to issue such shares.   On July 2, 2018, the Company issued 150,000 shares of common stock to its officers/director at their fair value of $300,000 on the date of issuance. The Company recorded such issuance as compensation expense (see NOTE 7).   As a result of all common stock issuances, the Company had 161,155,000 shares and 150,150,000 shares of common stock issued and outstanding at September 30, 2018 and September 30, 2017, respectively.   Stock Option Plan   On May 30, 2018, the Board of Directors authorized and approved the 2018 Non-Qualified Stock Option Plan (the “2018 Plan) and reserved 10,000,000 shares of the Company’s common stock intended to be issued to selected officers, directors, consultants and key employees provided that bona fide services shall be rendered by such consultants or advisors and such services must not be in connection with the offer or sale of securities in a capital-raising transaction and do not promote or maintain a market for the Company’s securities. The Company filed a Registration Statement with the SEC on May 31, 2018 disclosing formation of 2018 Plan.   On May 30, 2018, the Board granted stock options under the 2018 Plan to two directors, an officer and an employee, and three independent consultants to purchase up to 450,000 shares of common stock with a five-year term. The stock options vested immediately upon the issuance date. The exercise price of the stock options to purchase common stock was at $1.50 per share, and the quoted market price of the Company stock on the grant date was $1.70. The option to purchase common stock expires on May 30, 2023. The fair value of options granted was $526,295, calculated using Black-Scholes option pricing model using the assumptions of risk free discount rate of 2.79%, volatility of 106%, 2.5 year-term for employees and directors and 5 year-term for non-employees, and dividend yield of 0%. The Company has recorded stock compensation expense of $526,295 for the year ended September 30, 2018. 30:1 forward stock split P3Y 300000 300000 0 0 159479 195452 35973 71678 0 299309 80137 57341 356650 80137 20 10 50000 29000 13356 8303 Thirty-six months Thirty-six months 250000 526295 1.50 1.5 1.70 50 0.0279 1.06 40000 40000 20000000 40000 0.08 2019-03-05 1026 75000000 210 10050 39404 10050000 304500 10050 10000000 450000 P5Y 2023-05-30 P5Y P2Y6M 0.00 0.18 8159 8159 297088 -387895 684983 1418 1418 1026 1026 -22944 -22944 -971558 -1127212 155654 529329 517300 0.60 0.51 NOTE 11 – 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. NOTE 14 – SUBSEQUENT EVENTS     On December 3, 2018, the Company agreed to purchase 51% of the issued and outstanding capital stock of Prema Life Pty Ltd and 60% of the issued and outstanding capital stock of GGLG Properties Pty Ltd, collectively in exchange for 304,500 shares of the Company’s common stock. On December 28, 2018, the parties mutually agreed to extend the closing date of the purchase transaction on January 1, 2019. The Company issued 304,500 shares of its common stock on December 3, 2018 in good faith for consummating the purchase. These newly acquired entities were consolidated since 1 January 2019.   Management has evaluated subsequent events through September 30, 2018, the date the financial statements were available to be issued, noting no items that would impact the accounting for events or transactions in the current period or require additional disclosure. Use of Estimates   The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the valuation of accounts payable, accrued liabilities and payable to related parties. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Cash and Cash Equivalents   The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. The Company had a cash balance of $439,846 and $0 at September 30, 2018 and 2017, respectively. Accounts Receivable   Accounts receivable represent income earned from the sale of products for which the Company has not yet received payment. Accounts receivable are recorded at the invoiced amount and adjusted for amounts management expects to collect from balances outstanding at period-end. The Company estimates the allowance for doubtful accounts based on an analysis of specific accounts and an assessment of the customer’s ability to pay, among other factors. At September 30, 2018 and 2017, no allowance for doubtful accounts was recorded. Equipment Costs   Equipment costs include direct costs incurred for purchase of fixed assets and payments made to independent suppliers. The Company accounts for equipment costs in accordance with the FASB guidance for the costs of equipment to be sold, leased, or otherwise marketed (“ASC Subtopic 985-20”). As for the equipment costs, they are capitalized once the technological feasibility of a product is established and such costs are determined to be recoverable. Technological feasibility of a product encompasses technical design documentation and integration documentation, or the completed and tested product design and working model. Computer software costs are capitalized once technological feasibility of a product is established and such costs are determined to be recoverable against future revenues. Technological feasibility is evaluated on a project-by-project basis. Amounts related to computer software development that are not capitalized are charged immediately to the appropriate expense account. Amounts that are considered ‘research and development’ that are not capitalized are immediately charged to engineering, research, and development expense. Capitalized costs for those products that are cancelled or abandoned are charged to product development expense in the period of cancellation.   Commencing upon product release, capitalized computer software costs are amortized on the straight-line method over a thirty-six months period. The Company evaluates the future recoverability of capitalized computer software costs on an annual basis. Concentration of Risk   Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company places its cash with high quality banking institutions. The Company does not have the cash balances in excess of Federal Deposit Insurance Corporation limit at September 30, 2018 and 2017, respectively. Income Taxes   The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “Income Taxes”. The asset and liability method provide that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax basis of assets and liabilities, and for operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized.   The Company follows the provisions of ASC 740-10, “Accounting for Uncertain Income Tax Positions.” When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Earnings (Loss) Per Common Share   The Company computes net earnings (loss) per share in accordance with ASC 260, “Earnings per Share”. ASC 260 requires presentation of both basic and diluted net earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing earnings (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible note and preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. At September 30, 2018 and 2017, respectively, there were options granted to certain employees and independent consultants that when vested convert into 300,000 shares of common stock. At September 30, 2018 and 2017, there were no convertible notes, warrants available for conversion that if exercised, may dilute future earnings per share. Fair value of Financial Instruments and Fair Value Measurements   ASC 820, “Fair Value Measurements and Disclosures”, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value:   Level 1   Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.   Level 2   Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability.   Level 3   Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.   The Company’s financial instruments consist principally of cash, accounts receivable, accounts payable, accrued expenses and payable to an affiliate. Pursuant to ASC 820, “Fair Value Measurements and Disclosures” and ASC 825, “Financial Instruments”, the fair value of our cash equivalents is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The Company believes that the recorded values of all the other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.   The following table presents assets and liabilities that were measured and recognized at fair value as of September 30, 2018 on a recurring basis:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: white"> <td style="border-bottom: black 1pt solid; text-align: center"> Description</td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Level 1</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Level 2</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Level 3</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #cceeff"> <td style="width: 58%">None</td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 11%; border-bottom: black 1pt solid; text-align: right">-</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 11%; border-bottom: black 1pt solid; text-align: right">-</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 11%; border-bottom: black 1pt solid; text-align: right">-</td> <td style="width: 1%"> </td></tr> </table>    The following table presents assets and liabilities that were measured and recognized at fair value as of September 30, 2017 on a recurring basis:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: white"> <td style="border-bottom: black 1pt solid; text-align: center"> Description</td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Level 1</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Level 2</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Level 3</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #cceeff"> <td style="width: 58%">None</td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 11%; border-bottom: black 1pt solid; text-align: right">-</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 11%; border-bottom: black 1pt solid; text-align: right">-</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 11%; border-bottom: black 1pt solid; text-align: right">-</td> <td style="width: 1%"> </td></tr></table> Recent Accounting Pronouncements   In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments” (“ASU 2016-15”). ASU 2016-15 will make eight targeted changes to how cash receipts and cash payments are presented and classified in the statement of cash flows. ASU 2016-15 is effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. The new standard will require adoption on a retrospective basis unless it is impracticable to apply, in which case it would be required to apply the amendments prospectively as of the earliest date practicable. The Company has not adapted this ASU codification and it does not anticipate that the adoption of this guidance will have any material effect on its financial statements.   In June 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-13, “Financial Instruments - Credit Losses (Topic 326).” The new standard amends guidance on reporting credit losses for assets held at amortized cost basis and available-for-sale debt securities. This ASU is effective for financial statements issued for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company is currently evaluating this guidance to determine the impact it may have on its financial statements.   In 2015, the FASB issued ASU No. 2015-17, “Income Taxes” (Topic 740): Balance Sheet Classification of Deferred Taxes, which requires all deferred tax assets and liabilities to be classified as noncurrent in a classified balance sheet. Current US GAAP requires an entity to separate deferred tax assets and liabilities into current and noncurrent amounts in a classified balance sheet. For public entities, ASU 2015-17 is effective for financial statements issued for annual periods beginning after December 15, 2016, and interim periods within those annual periods. For all other entities, ASU 2015-17 is effective for annual reporting periods beginning after December 15, 2017, and interim periods within annual periods beginning after December 15, 2018, and may be applied either prospectively or retrospectively, with early application permitted for financial statements that have not been previously issued. The Company has not yet determined the effect of the adoption of this standard on the Company’s financial position and results of operations. The following table presents assets and liabilities that were measured and recognized at fair value as of September 30, 2018 on a recurring basis:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: white"> <td style="border-bottom: black 1pt solid; text-align: center"> Description</td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Level 1</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Level 2</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Level 3</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #cceeff"> <td style="width: 58%">None</td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 11%; border-bottom: black 1pt solid; text-align: right">-</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 11%; border-bottom: black 1pt solid; text-align: right">-</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 11%; border-bottom: black 1pt solid; text-align: right">-</td> <td style="width: 1%"> </td></tr> </table>    The following table presents assets and liabilities that were measured and recognized at fair value as of September 30, 2017 on a recurring basis:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: white"> <td style="border-bottom: black 1pt solid; text-align: center"> Description</td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Level 1</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Level 2</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Level 3</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #cceeff"> <td style="width: 58%">None</td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 11%; border-bottom: black 1pt solid; text-align: right">-</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 11%; border-bottom: black 1pt solid; text-align: right">-</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 11%; border-bottom: black 1pt solid; text-align: right">-</td> <td style="width: 1%"> </td></tr></table> The following table presents details of our computer software costs as of September 30, 2018 and 2017:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; white-space: nowrap">Balance at September 30, 2017</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="white-space: nowrap; border-bottom: black 1pt solid; text-align: center">Additions and consolidated through merger of subsidiaries</td> <td style="padding-bottom: 1pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="white-space: nowrap; border-bottom: black 1pt solid; font-weight: bold; text-align: center">Amortization</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="white-space: nowrap; border-bottom: black 1pt solid; text-align: center">Balance at September 30, 2018</td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; padding-bottom: 2pt; text-align: left">Plant and equipment</td> <td style="width: 1%; padding-bottom: 2pt"> </td> <td style="width: 1%; border-bottom: black 2pt double; text-align: left">$</td> <td style="width: 12%; border-bottom: black 2pt double; text-align: right">-</td> <td style="width: 1%; white-space: nowrap; padding-bottom: 2pt; text-align: left"> </td> <td style="width: 1%; padding-bottom: 2pt"> </td> <td style="width: 1%; border-bottom: black 2pt double; text-align: left">$</td> <td style="width: 12%; border-bottom: black 2pt double; text-align: right">195,452</td> <td style="width: 1%; white-space: nowrap; padding-bottom: 2pt; text-align: left"> </td> <td style="width: 1%; padding-bottom: 2pt"> </td> <td style="width: 1%; border-bottom: black 2pt double; text-align: left">$</td> <td style="width: 12%; border-bottom: black 2pt double; text-align: right">(35,973</td> <td style="width: 1%; white-space: nowrap; padding-bottom: 2pt; text-align: left">)</td> <td style="width: 1%; padding-bottom: 2pt"> </td> <td style="width: 1%; border-bottom: black 2pt double; text-align: left">$</td> <td style="width: 12%; border-bottom: black 2pt double; text-align: right">159,479</td> <td style="width: 1%; white-space: nowrap; padding-bottom: 2pt; text-align: left"> </td></tr></table> The advance received is non-interest bearing, unsecured and payable on demand.   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td> <td> </td> <td colspan="2" style="white-space: nowrap; border-bottom: black 1pt solid">Balance at September 30, 2018</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="white-space: nowrap; border-bottom: black 1pt solid">Balance at September 30, 2017</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td> <td> </td> <td colspan="2" style="white-space: nowrap; text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="white-space: nowrap; text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 72%">Other payables – related parties</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 11%; text-align: right">299,309</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 11%; text-align: right">80,137</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Deferred revenue - related parties</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">57,341</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">356,650</td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">80,137</td> <td> </td></tr></table> Condensed Consolidated Balance Sheets <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; text-align: justify"> </td> <td> </td> <td colspan="2" style="white-space: nowrap">  As previously reported</td> <td> </td> <td> </td> <td colspan="2" style="white-space: nowrap; text-align: center; text-decoration: underline">Adjustments arising from merger of subsidiaries</td> <td> </td> <td> </td> <td colspan="2" style="white-space: nowrap">  As restated</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; text-align: center"> </td> <td> </td> <td colspan="2" style="white-space: nowrap; text-align: center">$</td> <td> </td> <td> </td> <td colspan="2" style="white-space: nowrap; text-align: center">$</td> <td> </td> <td> </td> <td colspan="2" style="white-space: nowrap; text-align: center">$</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 58%; text-align: justify">Current assets</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right">28,002</td> <td style="width: 1%; white-space: nowrap"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right">750,693</td> <td style="width: 1%; white-space: nowrap"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right">778,695</td> <td style="width: 1%; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Non-current assets</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">30,781</td> <td style="white-space: nowrap; border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">222,278</td> <td style="white-space: nowrap; border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">253,059</td> <td style="white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total assets</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">58,783</td> <td style="white-space: nowrap; border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">972,971</td> <td style="white-space: nowrap; border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">1,031,754</td> <td style="white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Current liabilities</td> <td> </td> <td> </td> <td style="text-align: right">285,123</td> <td style="white-space: nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right">279,829</td> <td style="white-space: nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right">564,952</td> <td style="white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Non-current liabilities</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">-</td> <td style="white-space: nowrap; border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">8,159</td> <td style="white-space: nowrap; border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">8,159</td> <td style="white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total liabilities</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">285,123</td> <td style="white-space: nowrap; border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">287,988</td> <td style="white-space: nowrap; border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">573,111</td> <td style="white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Share Capital</td> <td> </td> <td> </td> <td style="text-align: right">161,555</td> <td style="white-space: nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td style="white-space: nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right">161,555</td> <td style="white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Reserves</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(387,895</td> <td style="white-space: nowrap; border-bottom: black 1pt solid">)</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">684,983</td> <td style="white-space: nowrap; border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">297,088</td> <td style="white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total equity</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(226,340</td> <td style="white-space: nowrap; border-bottom: black 1pt solid">)</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">684,983</td> <td style="white-space: nowrap; border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">458,643</td> <td style="white-space: nowrap"> </td></tr></table> Condensed Consolidated Statement of Operations For the Year Ended September 30, 2018 <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; text-align: justify"> </td> <td style="white-space: nowrap"> </td> <td colspan="2" style="white-space: nowrap">  As previously reported</td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td colspan="2" style="white-space: nowrap; text-align: center">Adjustments arising from merger of subsidiaries</td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td colspan="2" style="white-space: nowrap">  As restated</td> <td style="white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; text-align: center"> </td> <td> </td> <td colspan="2" style="white-space: nowrap; text-align: center">$</td> <td> </td> <td> </td> <td colspan="2" style="white-space: nowrap; text-align: center">$</td> <td> </td> <td> </td> <td colspan="2" style="white-space: nowrap; text-align: center">$</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 58%; text-align: justify">Revenues – related parties</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right">21,659</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right">630,708</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right">652,367</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Revenues – third parties</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">32,106</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">85,496</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">117,602</td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total revenues</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">53,765</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">716,204</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">769,969</td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </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> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Cost of Goods Sold</td> <td> </td> <td> </td> <td style="text-align: right">(14,669</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">(348,178</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">(362,847</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Gross Profit</td> <td> </td> <td> </td> <td style="text-align: right">39,096</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">368,026</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">407,122</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </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> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total Operating Expenses</td> <td> </td> <td> </td> <td style="text-align: right">(1,165,282</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">(189,180</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">(1,354,462</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Loss From Operations</td> <td> </td> <td> </td> <td style="text-align: right">(1,126,186</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">178,846</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(947,340</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </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> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Other income</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">1,418</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">1,418</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Finance costs</td> <td> </td> <td> </td> <td style="text-align: right">(1,026</td> <td>) </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(1,026</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Loss Before Tax</td> <td> </td> <td> </td> <td style="text-align: right">(1,127,212</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">180,264</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(946,948</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </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> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Tax expense</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(1,666</td> <td>) </td> <td> </td> <td> </td> <td style="text-align: right">(1,666</td> <td>) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Net Loss</td> <td> </td> <td> </td> <td style="text-align: right">(1,127,212</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">178,598</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(948,614</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </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> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Other comprehensive expenses</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> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </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> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Foreign currency translation differences</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(22,944</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">(22,944</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Total comprehensive expense for the year</td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">(1,127,212</td> <td style="border-bottom: black 2.25pt double">)</td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">155,654</td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">(971,558</td> <td style="border-bottom: black 2.25pt double">)</td></tr></table> 159862 33986 51719 9093 316586 46280 Note payable consist of:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="white-space: nowrap; border-bottom: black 1pt solid; font-weight: bold; text-align: center">Balance at September 30, 2018</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center; white-space: nowrap">Balance at September 30, 2017</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td> <td> </td> <td colspan="2" style="white-space: nowrap; text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="white-space: nowrap; text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 72%; padding-bottom: 1pt; text-align: left">Note payable - GHS Investments, Inc.</td> <td style="width: 1%; padding-bottom: 1pt"> </td> <td style="width: 1%; border-bottom: black 1pt solid; text-align: left">$</td> <td style="width: 11%; border-bottom: black 1pt solid; text-align: right">40,000</td> <td style="width: 1%; white-space: nowrap; padding-bottom: 1pt; text-align: left"> </td> <td style="width: 1%; padding-bottom: 1pt"> </td> <td style="width: 1%; border-bottom: black 1pt solid; text-align: left">$</td> <td style="width: 11%; border-bottom: black 1pt solid; text-align: right">-</td> <td style="width: 1%; white-space: nowrap; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt">Total</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td> <td style="border-bottom: black 1pt solid; text-align: right">40,000</td> <td style="white-space: nowrap; padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td> <td style="border-bottom: black 1pt solid; text-align: right; padding-left: 9pt">-</td> <td style="white-space: nowrap; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="white-space: nowrap; text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2pt; text-align: left">Current portion</td> <td style="padding-bottom: 2pt"> </td> <td style="border-bottom: black 2pt double; text-align: left">$</td> <td style="border-bottom: black 2pt double; text-align: right">40,000</td> <td style="white-space: nowrap; padding-bottom: 2pt; text-align: left"> </td> <td style="padding-bottom: 2pt"> </td> <td style="border-bottom: black 2pt double; text-align: left">$</td> <td style="border-bottom: black 2pt double; text-align: right">-</td> <td style="white-space: nowrap; padding-bottom: 2pt; text-align: left"> </td></tr> </table> 333-210821 P3Y 48694 Revenue Recognition and Concentrations    We generate revenue from licensing and other software services from our web-based software to distributors and retailers of nutritional supplements in the healthcare industry. We recognize licensing fees and other software services as revenue over the period of the contract at the time that the computer software is delivered and accepted by the customer, the selling price is fixed, and collection is reasonably assured, provided no significant obligations remain. We consider authoritative guidance on multiple deliverables in determining whether each deliverable represents a separate unit of accounting.     Deferred revenues represent billings or cash received in excess of revenue recognizable on service agreements that are not accounted for as revenues.   Through our subsidiary, Natural Tech R&D Sdn. Bhd., we generate revenue from the sales of health supplement and other health food products, as well as in providing laboratory analytical testing services. As for NHF Management & Business Sdn Bhd, we generate revenue in providing franchisee management and consultation services to client. NOTE 5 – ACCOUNT PAYABLES AND ACCRUED EXPENSES    Account payables as at September 30, 2018 and September 30, 2017 totaled $71,678 and $0, respectively while the accrued expenses as of September 30, 2018 and September 30, 2017 totaled $36,720 and $0, respectively. -1127212 -89359 180264 1666 The provision for income tax consists of the following:   <table cellspacing="0" cellpadding="0" style="font: 10pt/normal Times New Roman, Times, Serif; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: black 1pt solid; white-space: nowrap">September 30, 2018</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: black 1pt solid">September 30, 2017</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Tax expense</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)"> <td style="text-align: justify; text-indent: -0.25in; padding-left: 22.8pt">-     Local</td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">-</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">-</td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 72%; text-align: justify; text-indent: -0.25in; padding-left: 22.8pt">-     Foreign (#)</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 11%; text-align: right">1,666</td> <td style="width: 1%; text-align: left; white-space: nowrap"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 11%; text-align: right">-</td> <td style="width: 1%; text-align: left; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)"> <td style="text-align: justify; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left; border-bottom: black 1pt solid"> </td> <td style="text-align: right; border-bottom: black 1pt solid"> </td> <td style="text-align: left; padding-bottom: 1pt; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left; border-bottom: black 1pt solid"> </td> <td style="text-align: right; border-bottom: black 1pt solid"> </td> <td style="text-align: left; padding-bottom: 1pt; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify; padding-bottom: 2pt">Provision for Income Tax</td> <td style="padding-bottom: 2pt"> </td> <td style="text-align: left; border-bottom: black 2pt double">$</td> <td style="text-align: right; border-bottom: black 2pt double">1,666</td> <td style="text-align: left; padding-bottom: 2pt; white-space: nowrap"> </td> <td style="padding-bottom: 2pt"> </td> <td style="text-align: left; border-bottom: black 2pt double">$</td> <td style="text-align: right; border-bottom: black 2pt double">-</td> <td style="text-align: left; padding-bottom: 2pt; white-space: nowrap"> </td></tr> </table> -948614 -89359 Explanatory Note The sole purpose of this Amendment No. 1 to the Annual Report on Form 10-K of Natural Health Farm Holdings Inc. for the year ended September 30, 2018, originally filed with the Securities and Exchange Commission on December 28, 2018 (the “Form 10-K”), is to restate its previously reported consolidated financial statements as at September 30, 2018. The restatement of the company’s consolidated financial statements followed an internal review of the company’s consolidated financial statements and accounting records that inadvertently excluded the financials reporting for NHF International Limited and its subsidiaries, Natural Tech R&D Sdn. Bhd. and NHF Management & Business Sdn. Bhd. This restatement has presented the periodic consolidated earnings of the company as a group. The following sections in the Original Filing are revised in this Form 10-K/A, solely as a result of, and to reflect, the restatement: Part I - Item 1 - Financial Statements Part I - Item 2 - Management’s Discussion and Analysis of Financial Condition and Results of Operations Part II - Item 6 – Exhibits Subsequent to the filing of this revised Annual Report on Form 10-K/A, we expect to file the Quarterly Report on Form 10-Q for period ended December 31, 2018. This report will include restatement of the consolidated financial statements (and related disclosures) for the periods described therein, as set forth in those reports. No other changes have been made to the Form 10-K. This Amendment No. 1 to the Form 10-K speaks as of the original filing date of the Form 10-K, does not reflect events that may have occurred subsequent to the original filing date and does not modify or update in any way disclosures made in the original Form 10-K. For the year ended September 30, 2018 and 2017 the local (United States) and foreign components loss before income taxes were comprised of the following:    <table cellspacing="0" cellpadding="0" style="font: 10pt/normal Times New Roman, Times, Serif; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: black 1pt solid; white-space: nowrap">September 30, 2018</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: black 1pt solid; white-space: nowrap">September 30, 2017</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td> <td> </td> <td colspan="2" style="text-align: right; white-space: nowrap"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right; white-space: nowrap"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)"> <td style="width: 72%; text-align: justify">Local tax jurisdiction</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 11%; text-align: right">(1,127,212</td> <td style="width: 1%; text-align: left; white-space: nowrap">)</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 11%; text-align: right">(89,359</td> <td style="width: 1%; text-align: left; white-space: nowrap">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)"> <td style="text-align: justify">Foreign tax jurisdiction:</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify; padding-left: 9pt">Malaysia</td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">180,264</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">-</td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)"> <td style="text-align: justify; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left; border-bottom: black 1pt solid"> </td> <td style="text-align: right; border-bottom: black 1pt solid"> </td> <td style="text-align: left; padding-bottom: 1pt; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left; border-bottom: black 1pt solid"> </td> <td style="text-align: right; border-bottom: black 1pt solid"> </td> <td style="text-align: left; padding-bottom: 1pt; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify; padding-bottom: 2pt">Loss Before Provision for Income Tax</td> <td style="padding-bottom: 2pt"> </td> <td style="text-align: left; border-bottom: black 2pt double">$</td> <td style="text-align: right; border-bottom: black 2pt double">(946,948</td> <td style="text-align: left; padding-bottom: 2pt; white-space: nowrap">)</td> <td style="padding-bottom: 2pt"> </td> <td style="text-align: left; border-bottom: black 2pt double">$</td> <td style="text-align: right; border-bottom: black 2pt double">(89,359</td> <td style="text-align: left; padding-bottom: 2pt; white-space: nowrap">)</td></tr> </table> NOTE 12 – INCOME TAX   For the year ended September 30, 2018 and 2017 the local (United States) and foreign components loss before income taxes were comprised of the following:   <table cellspacing="0" cellpadding="0" style="font: 10pt/normal Times New Roman, Times, Serif; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: black 1pt solid; white-space: nowrap">September 30, 2018</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: black 1pt solid; white-space: nowrap">September 30, 2017</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td> <td> </td> <td colspan="2" style="text-align: right; white-space: nowrap"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right; white-space: nowrap"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)"> <td style="width: 72%; text-align: justify">Local tax jurisdiction</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 11%; text-align: right">(1,127,212</td> <td style="width: 1%; text-align: left; white-space: nowrap">)</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 11%; text-align: right">(89,359</td> <td style="width: 1%; text-align: left; white-space: nowrap">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)"> <td style="text-align: justify">Foreign tax jurisdiction:</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify; padding-left: 9pt">Malaysia</td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">180,264</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">-</td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)"> <td style="text-align: justify; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left; border-bottom: black 1pt solid"> </td> <td style="text-align: right; border-bottom: black 1pt solid"> </td> <td style="text-align: left; padding-bottom: 1pt; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left; border-bottom: black 1pt solid"> </td> <td style="text-align: right; border-bottom: black 1pt solid"> </td> <td style="text-align: left; padding-bottom: 1pt; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify; padding-bottom: 2pt">Loss Before Provision for Income Tax</td> <td style="padding-bottom: 2pt"> </td> <td style="text-align: left; border-bottom: black 2pt double">$</td> <td style="text-align: right; border-bottom: black 2pt double">(946,948</td> <td style="text-align: left; padding-bottom: 2pt; white-space: nowrap">)</td> <td style="padding-bottom: 2pt"> </td> <td style="text-align: left; border-bottom: black 2pt double">$</td> <td style="text-align: right; border-bottom: black 2pt double">(89,359</td> <td style="text-align: left; padding-bottom: 2pt; white-space: nowrap">)</td></tr> </table>   Reconciliation of tax expense and the accounting profit multiplied by U.S’s domestic tax rate for 2018 and 2017:    <table cellspacing="0" cellpadding="0" style="font: 10pt/normal Times New Roman, Times, Serif; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: black 1pt solid; white-space: nowrap">September 30, 2018</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: black 1pt solid; white-space: nowrap">September 30, 2017</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify; white-space: nowrap"> </td> <td> </td> <td colspan="2" style="text-align: right; white-space: nowrap"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right; white-space: nowrap"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)"> <td style="width: 72%; text-align: justify; padding-bottom: 1pt">Loss Before Provision for Income Tax</td> <td style="width: 1%; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: left; border-bottom: black 1pt solid">$</td> <td style="width: 11%; text-align: right; border-bottom: black 1pt solid">(946,948</td> <td style="width: 1%; text-align: left; padding-bottom: 1pt; white-space: nowrap">)</td> <td style="width: 1%; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: left; border-bottom: black 1pt solid">$</td> <td style="width: 11%; text-align: right; border-bottom: black 1pt solid">(89,359</td> <td style="width: 1%; text-align: left; padding-bottom: 1pt; white-space: nowrap">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)"> <td style="text-align: justify">Tax at statutory tax rate of 21% (2017: 35%)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(198,859</td> <td style="text-align: left; white-space: nowrap">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(31,276</td> <td style="text-align: left; white-space: nowrap">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Effect of tax rates in foreign jurisdictions</td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">12,970</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">-</td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)"> <td style="text-align: justify">Temporary difference not recognized</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">238,351</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">31,276</td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Expenses not deductible for tax purposes</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,785</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)"> <td style="text-align: justify">Tax incentives (#)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(52,581</td> <td style="text-align: left; white-space: nowrap">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left; border-bottom: black 1pt solid"> </td> <td style="text-align: right; border-bottom: black 1pt solid"> </td> <td style="text-align: left; padding-bottom: 1pt; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left; border-bottom: black 1pt solid"> </td> <td style="text-align: right; border-bottom: black 1pt solid"> </td> <td style="text-align: left; padding-bottom: 1pt; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)"> <td style="text-align: justify; padding-bottom: 2pt">Provision for Income Tax</td> <td style="padding-bottom: 2pt"> </td> <td style="text-align: left; border-bottom: black 2pt double">$</td> <td style="text-align: right; border-bottom: black 2pt double">1,666</td> <td style="text-align: left; padding-bottom: 2pt; white-space: nowrap"> </td> <td style="padding-bottom: 2pt"> </td> <td style="text-align: left; border-bottom: black 2pt double">$</td> <td style="text-align: right; border-bottom: black 2pt double">-</td> <td style="text-align: left; padding-bottom: 2pt; white-space: nowrap"> </td></tr> </table>   The Company is a U.S. entity and is subject to the United States federal income tax however no provision for income taxes in the United States has been made as the Company had no United States taxable income for the year ended September 30, 2019.   The tax expense of $1,666 (2017: $ Nil) is arising from Malaysian entities carry a corporate tax rate of 18%.   The provision for income tax consists of the following:   <table cellspacing="0" cellpadding="0" style="font: 10pt/normal Times New Roman, Times, Serif; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: black 1pt solid; white-space: nowrap">September 30, 2018</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: black 1pt solid">September 30, 2017</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify; white-space: nowrap"> </td> <td> </td> <td colspan="2" style="text-align: right; white-space: nowrap"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right; white-space: nowrap"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Tax expense</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)"> <td style="text-align: justify; text-indent: -0.25in; padding-left: 22.8pt">-     Local</td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">-</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">-</td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 72%; text-align: justify; text-indent: -0.25in; padding-left: 22.8pt">-     Foreign (#)</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 11%; text-align: right">1,666</td> <td style="width: 1%; text-align: left; white-space: nowrap"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 11%; text-align: right">-</td> <td style="width: 1%; text-align: left; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)"> <td style="text-align: justify; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left; border-bottom: black 1pt solid"> </td> <td style="text-align: right; border-bottom: black 1pt solid"> </td> <td style="text-align: left; padding-bottom: 1pt; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left; border-bottom: black 1pt solid"> </td> <td style="text-align: right; border-bottom: black 1pt solid"> </td> <td style="text-align: left; padding-bottom: 1pt; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify; padding-bottom: 2pt">Provision for Income Tax</td> <td style="padding-bottom: 2pt"> </td> <td style="text-align: left; border-bottom: black 2pt double">$</td> <td style="text-align: right; border-bottom: black 2pt double">1,666</td> <td style="text-align: left; padding-bottom: 2pt; white-space: nowrap"> </td> <td style="padding-bottom: 2pt"> </td> <td style="text-align: left; border-bottom: black 2pt double">$</td> <td style="text-align: right; border-bottom: black 2pt double">-</td> <td style="text-align: left; padding-bottom: 2pt; white-space: nowrap"> </td></tr> </table>    (#) Lower effective tax rate is notably from Malaysian entities was due to Natural Tech R&D Sdn. Bhd. was granted BioNexus Status by the Malaysian Biotechnology Corporation Sdn. Bhd. and Malaysia’s Ministry of Finance. With this tax incentives, the entire statutory business income is exempted from tax for a period of 10 consecutive years of assessment with effect from 25th May 2010.  Reconciliation of tax expense and the accounting profit multiplied by U.S’s domestic tax rate for 2018 and 2017:    <table cellspacing="0" cellpadding="0" style="font: 10pt/normal Times New Roman, Times, Serif; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: black 1pt solid; white-space: nowrap">September 30, 2018</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: black 1pt solid; white-space: nowrap">September 30, 2017</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify; white-space: nowrap"> </td> <td> </td> <td colspan="2" style="text-align: right; white-space: nowrap"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right; white-space: nowrap"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)"> <td style="width: 72%; text-align: justify; padding-bottom: 1pt">Loss Before Provision for Income Tax</td> <td style="width: 1%; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: left; border-bottom: black 1pt solid">$</td> <td style="width: 11%; text-align: right; border-bottom: black 1pt solid">(946,948</td> <td style="width: 1%; text-align: left; padding-bottom: 1pt; white-space: nowrap">)</td> <td style="width: 1%; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: left; border-bottom: black 1pt solid">$</td> <td style="width: 11%; text-align: right; border-bottom: black 1pt solid">(89,359</td> <td style="width: 1%; text-align: left; padding-bottom: 1pt; white-space: nowrap">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)"> <td style="text-align: justify">Tax at statutory tax rate of 21% (2017: 35%)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(198,859</td> <td style="text-align: left; white-space: nowrap">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(31,276</td> <td style="text-align: left; white-space: nowrap">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Effect of tax rates in foreign jurisdictions</td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">12,970</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">-</td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)"> <td style="text-align: justify">Temporary difference not recognized</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">238,351</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">31,276</td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Expenses not deductible for tax purposes</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,785</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)"> <td style="text-align: justify">Tax incentives (#)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(52,581</td> <td style="text-align: left; white-space: nowrap">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left; border-bottom: black 1pt solid"> </td> <td style="text-align: right; border-bottom: black 1pt solid"> </td> <td style="text-align: left; padding-bottom: 1pt; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left; border-bottom: black 1pt solid"> </td> <td style="text-align: right; border-bottom: black 1pt solid"> </td> <td style="text-align: left; padding-bottom: 1pt; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255)"> <td style="text-align: justify; padding-bottom: 2pt">Provision for Income Tax</td> <td style="padding-bottom: 2pt"> </td> <td style="text-align: left; border-bottom: black 2pt double">$</td> <td style="text-align: right; border-bottom: black 2pt double">1,666</td> <td style="text-align: left; padding-bottom: 2pt; white-space: nowrap"> </td> <td style="padding-bottom: 2pt"> </td> <td style="text-align: left; border-bottom: black 2pt double">$</td> <td style="text-align: right; border-bottom: black 2pt double">-</td> <td style="text-align: left; padding-bottom: 2pt; white-space: nowrap"> </td></tr> </table> -198859 -31276 12970 238351 31276 1785 -52581 NOTE 13 – RESTATEMENT    On January 31, 2018, the company acquired the total outstanding share of NHF International Limited, an investment holding company, at USD$1 Upon the completion of the acquisition, its subsidiaries, both Natural Tech R&D Sdn Bhd and NHF Management & Business Sdn Bhd, in turn, became wholly-owned subsidiaries of the Company. As this transaction is business combination under common control, as deliberated and determined by Directors of the Company, difference between purchase considerations and net tangible assets acquired is recorded in merger reserves which amounted to $529,329. Natural Tech R&D Sdn Bhd, a BioNexus Status Company in Malaysia, specializes in research and development, cultivation, extraction and commercialization of nutraceuticals based on medicinal fungi and NHF Management & Business Sdn Bhd, providing franchisee management services and consultation, such as point-of-sales system, resources, branding and marketing.    The following balances and amounts in the initial financial statements announced on 28 December 2018 were inadvertently reported on the condensed consolidated balance sheets and condensed consolidated statements of operations. The effects of correction of errors are disclosed as below:    Condensed Consolidated Balance Sheets <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; text-align: justify"> </td> <td> </td> <td colspan="2" style="white-space: nowrap">  As previously reported</td> <td> </td> <td> </td> <td colspan="2" style="white-space: nowrap; text-align: center; text-decoration: underline">Adjustments arising from merger of subsidiaries</td> <td> </td> <td> </td> <td colspan="2" style="white-space: nowrap">  As restated</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; text-align: center"> </td> <td> </td> <td colspan="2" style="white-space: nowrap; text-align: center">$</td> <td> </td> <td> </td> <td colspan="2" style="white-space: nowrap; text-align: center">$</td> <td> </td> <td> </td> <td colspan="2" style="white-space: nowrap; text-align: center">$</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 58%; text-align: justify">Current assets</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right">28,002</td> <td style="width: 1%; white-space: nowrap"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right">750,693</td> <td style="width: 1%; white-space: nowrap"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right">778,695</td> <td style="width: 1%; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Non-current assets</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">30,781</td> <td style="white-space: nowrap; border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">222,278</td> <td style="white-space: nowrap; border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">253,059</td> <td style="white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total assets</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">58,783</td> <td style="white-space: nowrap; border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">972,971</td> <td style="white-space: nowrap; border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">1,031,754</td> <td style="white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Current liabilities</td> <td> </td> <td> </td> <td style="text-align: right">285,123</td> <td style="white-space: nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right">279,829</td> <td style="white-space: nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right">564,952</td> <td style="white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Non-current liabilities</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">-</td> <td style="white-space: nowrap; border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">8,159</td> <td style="white-space: nowrap; border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">8,159</td> <td style="white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total liabilities</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">285,123</td> <td style="white-space: nowrap; border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">287,988</td> <td style="white-space: nowrap; border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">573,111</td> <td style="white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="white-space: nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Share Capital</td> <td> </td> <td> </td> <td style="text-align: right">161,555</td> <td style="white-space: nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td style="white-space: nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right">161,555</td> <td style="white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Reserves</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(387,895</td> <td style="white-space: nowrap; border-bottom: black 1pt solid">)</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">684,983</td> <td style="white-space: nowrap; border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">297,088</td> <td style="white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total equity</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(226,340</td> <td style="white-space: nowrap; border-bottom: black 1pt solid">)</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">684,983</td> <td style="white-space: nowrap; border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">458,643</td> <td style="white-space: nowrap"> </td></tr> </table>   Condensed Consolidated Statement of Operations For the Year Ended September 30, 2018 <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; text-align: justify"> </td> <td style="white-space: nowrap"> </td> <td colspan="2" style="white-space: nowrap">  As previously reported</td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td colspan="2" style="white-space: nowrap; text-align: center">Adjustments arising from merger of subsidiaries</td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap"> </td> <td colspan="2" style="white-space: nowrap">  As restated</td> <td style="white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; text-align: center"> </td> <td> </td> <td colspan="2" style="white-space: nowrap; text-align: center">$</td> <td> </td> <td> </td> <td colspan="2" style="white-space: nowrap; text-align: center">$</td> <td> </td> <td> </td> <td colspan="2" style="white-space: nowrap; text-align: center">$</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 58%; text-align: justify">Revenues – related parties</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right">21,659</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right">630,708</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right">652,367</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Revenues – third parties</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">32,106</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">85,496</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">117,602</td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total revenues</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">53,765</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">716,204</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">769,969</td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </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> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Cost of Goods Sold</td> <td> </td> <td> </td> <td style="text-align: right">(14,669</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">(348,178</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">(362,847</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Gross Profit</td> <td> </td> <td> </td> <td style="text-align: right">39,096</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">368,026</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">407,122</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </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> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total Operating Expenses</td> <td> </td> <td> </td> <td style="text-align: right">(1,165,282</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">(189,180</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">(1,354,462</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Loss From Operations</td> <td> </td> <td> </td> <td style="text-align: right">(1,126,186</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">178,846</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(947,340</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </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> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Other income</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">1,418</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">1,418</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Finance costs</td> <td> </td> <td> </td> <td style="text-align: right">(1,026</td> <td>) </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(1,026</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Loss Before Tax</td> <td> </td> <td> </td> <td style="text-align: right">(1,127,212</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">180,264</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(946,948</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </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> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Tax expense</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(1,666</td> <td>) </td> <td> </td> <td> </td> <td style="text-align: right">(1,666</td> <td>) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Net Loss</td> <td> </td> <td> </td> <td style="text-align: right">(1,127,212</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">178,598</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(948,614</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </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> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Other comprehensive expenses</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> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </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> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Foreign currency translation differences</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">(22,944</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">(22,944</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Total comprehensive expense for the year</td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">(1,127,212</td> <td style="border-bottom: black 2.25pt double">)</td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">155,654</td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">(971,558</td> <td style="border-bottom: black 2.25pt double">)</td></tr> </table>   The above restatements do not have any significant impact to the basic and dilutive net loss per share as compared to initial announcement on 28 December 2018. Lower effective tax rate is notably from Malaysian entities was due to Natural Tech R&D Sdn. Bhd. was granted BioNexus Status by the Malaysian Biotechnology Corporation Sdn. Bhd. and Malaysia's Ministry of Finance. With this tax incentives, the entire statutory business income is exempted from tax for a period of 10 consecutive years of assessment with effect from 25th May 2010. EX-101.SCH 8 nhel-20180930.xsd XBRL SCHEMA FILE 00000001 - Document - Document and Entity Information link:presentationLink link:calculationLink link:definitionLink 00000002 - Statement - BALANCE SHEETS link:presentationLink link:calculationLink link:definitionLink 00000003 - Statement - BALANCE SHEETS (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 00000004 - Statement - STATEMENTS OF OPERATIONS link:presentationLink link:calculationLink link:definitionLink 00000005 - Statement - Statements of Changes in Stockholders' Deficit link:presentationLink link:calculationLink link:definitionLink 00000006 - Statement - STATEMENTS OF CASH FLOWS link:presentationLink link:calculationLink link:definitionLink 00000007 - Disclosure - NATURE OF OPERATIONS, LIQUIDITY AND GOING CONCERN link:presentationLink link:calculationLink link:definitionLink 00000008 - Disclosure - SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES link:presentationLink link:calculationLink link:definitionLink 00000009 - Disclosure - PLANT AND EQUIPMENT link:presentationLink link:calculationLink link:definitionLink 00000010 - Disclosure - OTHER INVESTMENTS link:presentationLink link:calculationLink link:definitionLink 00000011 - Disclosure - ACCOUNT PAYABLES AND ACCRUED EXPENSES link:presentationLink link:calculationLink link:definitionLink 00000012 - Disclosure - PAYABLE TO AFFILIATES link:presentationLink link:calculationLink link:definitionLink 00000013 - Disclosure - RELATED PARTY TRANSACTIONS link:presentationLink link:calculationLink link:definitionLink 00000014 - Disclosure - NOTE PAYABLE link:presentationLink link:calculationLink link:definitionLink 00000015 - Disclosure - COMMITMENTS AND CONTINGENCIES link:presentationLink link:calculationLink link:definitionLink 00000016 - Disclosure - STOCKHOLDERS' DEFICIT link:presentationLink link:calculationLink link:definitionLink 00000017 - Disclosure - RELATED PARTIES link:presentationLink link:calculationLink link:definitionLink 00000018 - Disclosure - INCOME TAX link:presentationLink link:calculationLink link:definitionLink 00000019 - Disclosure - RESTATEMENT link:presentationLink link:calculationLink link:definitionLink 00000020 - Disclosure - SUBSEQUENT EVENTS link:presentationLink link:calculationLink link:definitionLink 00000021 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) link:presentationLink link:calculationLink link:definitionLink 00000022 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) link:presentationLink link:calculationLink link:definitionLink 00000023 - Disclosure - PLANT AND EQUIPMENT (Tables) link:presentationLink link:calculationLink link:definitionLink 00000024 - Disclosure - PAYABLE TO AFFILIATES (Tables) link:presentationLink link:calculationLink link:definitionLink 00000025 - Disclosure - NOTE PAYABLE (Tables) link:presentationLink link:calculationLink link:definitionLink 00000026 - Disclosure - INCOME TAX (Tables) link:presentationLink link:calculationLink link:definitionLink 00000027 - Disclosure - RESTATEMENT (Tables) link:presentationLink link:calculationLink link:definitionLink 00000028 - Disclosure - NATURE OF OPERATIONS, LIQUIDITY AND GOING CONCERN (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000029 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) link:presentationLink link:calculationLink link:definitionLink 00000030 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000031 - Disclosure - PLANT AND EQUIPMENT (Details) link:presentationLink link:calculationLink link:definitionLink 00000032 - Disclosure - PLANT AND EQUIPMENT (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000033 - Disclosure - OTHER INVESTMENTS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000034 - Disclosure - ACCOUNT PAYABLES AND ACCRUED EXPENSES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000035 - Disclosure - PAYABLE TO AFFILIATES (Details) link:presentationLink link:calculationLink link:definitionLink 00000036 - Disclosure - PAYABLE TO AFFILIATES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000037 - Disclosure - RELATED PARTY TRANSACTIONS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000038 - Disclosure - NOTE PAYABLE (Details) link:presentationLink link:calculationLink link:definitionLink 00000039 - Disclosure - NOTE PAYABLE (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000040 - Disclosure - STOCKHOLDERS' DEFICIT (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000041 - Disclosure - STOCKHOLDERS' DEFICIT (Details Narrative 1) link:presentationLink link:calculationLink link:definitionLink 00000042 - Disclosure - INCOME TAX (Details) link:presentationLink link:calculationLink link:definitionLink 00000043 - Disclosure - INCOME TAX (Details 1) link:presentationLink link:calculationLink link:definitionLink 00000044 - Disclosure - INCOME TAX (Details 2) link:presentationLink link:calculationLink link:definitionLink 00000045 - Disclosure - INCOME TAX (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000046 - Disclosure - RESTATEMENT (Details) link:presentationLink link:calculationLink link:definitionLink 00000047 - Disclosure - RESTATEMENT (Details 1) link:presentationLink link:calculationLink link:definitionLink 00000048 - Disclosure - RESTATEMENT (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000049 - Disclosure - SUBSEQUENT EVENTS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink EX-101.CAL 9 nhel-20180930_cal.xml XBRL CALCULATION FILE EX-101.DEF 10 nhel-20180930_def.xml XBRL DEFINITION FILE EX-101.LAB 11 nhel-20180930_lab.xml XBRL LABEL FILE Product and Service [Axis] Revenue from non related parties [Member] Revenue from related parties [Member] Equity Components [Axis] Common Stock [Member] Additional Paid-In Capital [Member] Accumulated Deficit [Member] Foreign Currency Translation Reserve [Member] Fair Value, Hierarchy [Axis] Level 3 [Member] Level 2 [Member] Level 1 [Member] Related Party [Axis] Two Officers [Member] Three Officers/Directors [Member] Chief Executive Officer [Member] Director [Member] Debt Instrument [Axis] GHS Investments, Inc [Member] Type of Arrangement [Axis] Equity Financing Agreement and Registration Rights Agreement [Member] Consulting Agreements [Member] Business Advisory Services [Member] Share Exchange Agreement [Member] Shareholders [Member] Two Contractors [Member] Title of Individual [Axis] Non-employees [Member] Employees and Directors [Member] Plan Name [Axis] 2018 Plan [Member] Two directors [Member] Income Tax Authority, Name [Axis] Malaysian Entities [Member] Restatement [Axis] As Previously Reported [Member] Adjustments Arising From Merger Of Subsidiaries [Member] Subsequent Event Type [Axis] Subsequent Event [Member] Legal Entity [Axis] GGLG Properties Pty Ltd [Member] Prema Life Pty Ltd [Member] Geographical [Axis] MALAYSIA Document And Entity Information Entity Registrant Name Entity Central Index Key Document Type Document Period End Date Amendment Flag Amendment Description Current Fiscal Year End Date Entity File Number Entity a Well-known Seasoned Issuer Entity a Voluntary Filer Entity's Reporting Status Current Entity Filer Category Entity Emerging Growth Company Entity Ex Transition Period Entity Shell Company Entity Small Business Entity Public Float Entity Common Stock, Shares Outstanding Document Fiscal Period Focus Document Fiscal Year Focus Statement of Financial Position [Abstract] ASSETS Current Assets Cash and cash equivalents Account receivables - Third parties Account receivables - Related parties Other receivables and deposits Tax assets Total Current Assets Non-Current Assets Plant and equipment, net Other investments Total Non-Current Assets Total Assets LIABILITIES AND STOCKHOLDERS' DEFICIT Current Liabilities Account payables Accrued expenses Other payables - related parties Deferred revenue - related parties Deferred revenue - third parties Note payable Advance from director Total Current Liabilities Non-Current Liabilities Deferred tax liabilities Total Liabilities Commitments and Contingencies (Note 9) Stockholders' Deficit Common Stock, $0.001 par value, 500,000,000 shares authorized, 161,555,000 shares and 150,150,000 shares issued and outstanding at September 30, 2018 and 2017, respectively Additional paid in capital Accumulated deficit Foreign currency translation reserve Total Stockholders' Equity Total Liabilities and Stockholders' Deficit Common stock, par value (in dollars per share) Common stock, authorized Common stock, issued Common stock, outstanding Statement [Table] Statement [Line Items] Total Revenues Cost of goods sold Gross Profit Operating Expenses: Consulting fees Legal and filing fees Stock compensation Other general and administrative Total Operating Expenses Loss from Operations Other Income (Expense) Other operating income Interest expense Total Other Income (expense) Loss Before Provision for Income Tax Provision for Income Tax Net Loss Other comprehensive expenses Foreign currency translation differences Total comprehensive expense for the year Basic and Dilutive Net Loss Per Share (in dollars per share) Weighted Average Number of Shares Outstanding - Basic and Diluted (in shares) Increase (Decrease) in Stockholders' Equity [Roll Forward] Balance at beginning Balance at beginning (in shares) Forgiveness of advance by former directors Stock subscriptions received Shares issued to consultants for services Shares issued to consultants for services (in shares) Stock options granted to employees, directors and consultants Stock compensation expense Stock compensation expense (in shares) Shares sold for cash Shares sold for cash (in shares) Reserves arising from merger of subsidiaries Net loss Balance at end Balance at end (in shares) Statement of Cash Flows [Abstract] Cash Flows from Operating Activities: Loss Before Provision for Income Tax Adjustment to reconcile net loss to net cash provided by (used in) operating activities Depreciation and Amortization of Plant and Equipment Changes in operating assets and liabilities Account receivables Account payables Tax paid Net Cash Flows Provided by (Used in) Operating Activities Cash Flows from Investing Activities Purchase of plant and equipment Cash inflows from merger Acquisition of other investments Net Cash Flows From Investing Activities Cash Flows from Financing Activities Cash proceeds from affiliate Cash advance from director Drawdowns of borrowings Cash proceeds from issuance of shares Net Cash Flows Provided by Financing Activities Net Increase in Cash and Cash Equivalents Cash and Cash Equivalents, Beginning of the Year Cash and Cash Equivalents, End of the Year Supplemental Disclosures of Cash Flow Information: Cash paid for Income Taxes Cash paid for Interest Supplemental disclosures of non-cash investing and financing activities: Forgiveness of debt by a former director Organization, Consolidation and Presentation of Financial Statements [Abstract] NATURE OF OPERATIONS, LIQUIDITY AND GOING CONCERN Accounting Policies [Abstract] SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Property, Plant and Equipment [Abstract] PLANT AND EQUIPMENT Investments, All Other Investments [Abstract] OTHER INVESTMENTS Payables and Accruals [Abstract] ACCOUNT PAYABLES AND ACCRUED EXPENSES Payable To Affiliates PAYABLE TO AFFILIATE Related Party Transactions [Abstract] RELATED PARTY TRANSACTIONS Debt Disclosure [Abstract] NOTE PAYABLE Commitments and Contingencies Disclosure [Abstract] COMMITMENTS AND CONTINGENCIES Equity [Abstract] STOCKHOLDERS' DEFICIT RELATED PARTIES Income Tax Disclosure [Abstract] INCOME TAX Restatement RESTATEMENT Subsequent Events [Abstract] SUBSEQUENT EVENTS Use of Estimates Cash and Cash Equivalents Accounts Receivable Equipment Costs Revenue Recognition and Concentrations Concentration of Risk Income Taxes Earnings (Loss) Per Common Share Fair value of Financial Instruments and Fair Value Measurements Recent Accounting Pronouncements Schedule of assets and liabilities measured and recognized at fair value Schedule of computer software costs Schedule of payable to affiliate Schedule of note payable Schedule of foreign components loss Schedule of reconciliation of tax expense Schedule of income tax expense Schedule of condensed consolidated balance sheets Schedule of condensed consolidated statement of operations Description of forward stock split Increased authorized share capital Net cash used in operating activities Working capital deficit Number of shares outstanding Merger reserves Fair Value Measurements, Recurring and Nonrecurring [Table] Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] Fair Value Hierarchy and NAV [Axis] Assets and liabilities at fair value Cash balance Useful life of computer software Number of vested shares allowance for doubtful accounts Balance at beginning Additions and consolidated through merger of subsidiaries Amortization Balance at end Estimated useful life Accrued Expenses Account payable Accrued expense Other payables - related parties Deferred revenue - related parties Total Schedule of Defined Benefit Plans Disclosures [Table] Defined Benefit Plan Disclosure [Line Items] Officers Directors [Member] Number of naturopathic learning management system sold Proceeds from naturopathic learning management system sold Revenue from related parties Deferred revenue from related parties Term Number of stock options granted Exercise price (in dollars per share) Value of shares issued Stock based compensation Share price (in dollars per share) Number of shares issued Risk-free interest rate Expected volatility rate Payable to an affiliate Total Current portion Type of Arrangement and Non-arrangement Transactions [Axis] Number of shares issued Promissory note principal amount Interest rate Interest rate repaid Accrued interest expense Previously common stock, authorized Purchase price (in dollars per share) Cash proceeds from issuance of shares Value of new shares issued Number of new shares issued, value Value of shares issued during the period Common stock subscriptions, value Common stock capital reserve for future issuance Number for shares purchased Term Exercise price options to purchase (in dollars per share) Expiration date Fair value of options granted Risk free discount rate Volatility Expected Term Dividend yield Local tax jurisdiction Foreign tax jurisdiction: Foreign tax expenses Tax expense Local Foreign Provision for Income Tax Income Tax Tax at statutory tax rate of 21% (2017: 35%) Effect of tax rates in foreign jurisdictions Temporary difference not recognized Expenses not deductible for tax purposes Tax incentives Federal income tax rates State taxes Reduction in deferred tax asset Change in valuation allowance Tax expense Current assets Non-current assets Total assets Current liabilities Non-current liabilities Total liabilities Share Capital Reserves Total equity Total revenues Cost of Goods Sold Gross Profit Total Operating Expenses Loss From Operations Other income Finance costs Loss Before Tax Tax expense Net Loss Other comprehensive expenses Foreign currency translation differences Total comprehensive expense for the year Percentage of voting interest Common stock shares Common stock value Number of share issues for consummating the purchase Represents infromation related to revenue from non related parties. Represents infromation related to revenue from related parties. Expenses related to consulting fees. Expenses related to filing fees. Amount of subscription received from investors who have been allocated, stock subscription received. The amount refers to reserves arising from merger of subsidiaries. Proceeds cash advance from director. The cash inflow from a drawdowns of borrowings. The entire disclosure for payable to affiliate disclosure. The entire disclosure for equity financial agreement and note payable disclosure. The entire disclosure for related parties. It represent of working capital deficit. Amount of assets and liabilities at fair value. Amount of deferred revenue - related parties. Represents infromation related to officers directors. Represents infromation related to two officers. Represents infromation related to three officers directors. It represent of number of naturopathic learning management system sold. Represents infromation related to GHS investments Inc. Represents infromation related to equity financing agreement and registration rights agreement. Represents the information pertaining to consulting agreements. Represents the information pertaining to business advisory services. Represents the information pertaining to share exchange agreement. Represents the information pertaining to shareholders. Represents the information pertaining to two contractors. The maximum number of common shares previously permitted to be issued by an entity's charter and bylaws. Number of new stock issued during the period. Represents the information pertaining to non employees. Represents the information pertaining to employees and director. Represents the information pertaining to 2018 plan. Represents the information pertaining to two director. The amount refers to reduction in deferred tax assets. Amount of :equity reserves. Amount of merger reserves. Represents infromation related to GGLG properties PTY ltd. Represents infromation related to prema life pty ltd. The entire disclosure for restatement. Information of malaysian. The carrying amount of consideration received or receivable as of the balance sheet date on potential earnings that were not recognized as revenue in conformity with GAAP, and which are expected to be recognized as such within one year or the normal operating cycle, if longer, including sales, license fees, and royalties, but excluding interest income. Revenue Recognition and Concentrations, Policy [Policy Text Block] Temporary difference not recognized. Tax incentives. Liabilities and Equity Cost of Revenue Consulting fees Legal and filing fees Other Selling, General and Administrative Expense Operating Expenses Interest Expense Other Nonrecurring (Income) Expense Net Income (Loss), Including Portion Attributable to Noncontrolling Interest Increase (Decrease) in Accounts Receivable Increase (Decrease) in Accounts Payable Payments to Acquire Property, Plant, and Equipment Payments to Acquire Investments Net Cash Provided by (Used in) Investing Activities Net Cash Provided by (Used in) Financing Activities Cash, Period Increase (Decrease) Income Taxes Paid Interest Paid, Excluding Capitalized Interest, Operating Activities Capitalized Computer Software, Net Capitalized Computer Software, Amortization Due to Other Related Parties, Current DeferredRevenueRelatedParties Due to Affiliate Proceeds from Issuance or Sale of Equity Share-based Compensation Arrangement by Share-based Payment Award, Terms of Award Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount Interest and Debt Expense Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Tax, Portion Attributable to Parent EX-101.PRE 12 nhel-20180930_pre.xml XBRL PRESENTATION FILE XML 13 R17.htm IDEA: XBRL DOCUMENT v3.19.2

RELATED PARTIES
12 Months Ended

Sep. 30, 2018

Related Party Transactions [Abstract]

RELATED PARTIES
NOTE 11 – 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.

XML 14 R13.htm IDEA: XBRL DOCUMENT v3.19.2

RELATED PARTY TRANSACTIONS
12 Months Ended

Sep. 30, 2018

Related Party Transactions [Abstract]

RELATED PARTY TRANSACTIONS
NOTE 7 – RELATED PARTY TRANSACTIONS



The Company received an advance of $11,210 and $0 from a director for its working capital needs as of September 30, 2018 and 2017, respectively. Funds advanced to the Company by the director are non-interest bearing, unsecured and due on demand (NOTE 6).

The Company has received advances for its working capital needs from an affiliate in which the Company’s Chief Executive Officer holds the position of director in such entity (see NOTE 6).

On November 20, 2017, the Company sold ten (10) naturopathic learning management system and modules for $29,000 to an entity solely owned by a former director of the Company. The Company received the payment in full of $29,000 on December 21, 2017. The Company recorded $8,303 as revenues earned for the year ended September 30, 2018, and $20,697 as deferred revenues at September 30, 2018. The Company recognizes the revenues earned ratably over a period of thirty-six months period.

On December 11, 2017, the Company sold twenty (20) naturopathic learning management systems and modules for $50,000 to an entity in which the Company Chief Executive Officer holds the position of director in such entity. The Company received the payment of $50,000 on December 28, 2017. The Company recorded $13,356 as revenues earned for the year ended September 30, 2018 and $36,644 as deferred revenues at September 30, 2018. The Company recognizes the revenues earned ratably over a period of thirty-six months period.

On May 30, 2018, the Company granted stock options to three officers/directors to purchase 250,000 shares of common stock at exercise price of $1.50 per share for immediate vesting. The fair value of the options granted to officers/directors using the Black-Scholes option pricing model was $271,061. The Company recorded compensation expense of $271,061 for the year ended September 30, 2018. The key valuation assumptions used consist, in part, of the price of the Company’s common stock of $1.70 at the issuance date; a risk-free interest rate of 2.79% and the expected volatility of the Company’s common stock of 106% (estimated based on the common stock of comparable public entities).

On July 2, 2018, the Company issued 150,000 shares of its common stock to two officers valued at their fair value of $300,000. The Company recorded such issuance as compensation expense (see NOTE 10).

X

- References
No definition available.
+ Details

Name: us-gaap_RelatedPartyTransactionsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-URI http://asc.fasb.org/topic&trid=2122745
+ Details

Name: us-gaap_RelatedPartyTransactionsDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 15 R30.htm IDEA: XBRL DOCUMENT v3.19.2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)
12 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2016

Accounting Policies [Abstract]

Cash balance $ 439,846 $ 0

Useful life of computer software 3 years

Number of vested shares 300,000 300,000

allowance for doubtful accounts $ 0 $ 0

X

- References
No definition available.
+ Details

Name: us-gaap_AccountingPoliciesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
For an unclassified balance sheet, a valuation allowance for receivables due a company that are expected to be uncollectible.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5074-111524

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.4)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_AllowanceForDoubtfulAccountsReceivable

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3044-108585

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section 45
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=82887183&loc=d3e6676-107765

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.1)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_CashAndCashEquivalentsAtCarryingValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.
+ References
No definition available.
+ Details

Name: us-gaap_FiniteLivedIntangibleAssetUsefulLife

Namespace Prefix: us-gaap_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: duration

X

- Definition
Number of options vested.
+ References
No definition available.
+ Details

Name: us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

XML 16 R34.htm IDEA: XBRL DOCUMENT v3.19.2

ACCOUNT PAYABLES AND ACCRUED EXPENSES (Details Narrative) - USD ($)

Sep. 30, 2018

Sep. 30, 2017

Accrued Expenses

Account payable $ 71,678 $ 0

Accrued expense $ 36,720 $ 0

X

- References
No definition available.
+ Details

Name: nhel_AccruedExpensesAbstract

Namespace Prefix: nhel_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03.15(a))
-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03.15(5))
-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878
+ Details

Name: us-gaap_AccountsPayableCurrentAndNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.20)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_AccruedLiabilitiesCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

XML 17 R38.htm IDEA: XBRL DOCUMENT v3.19.2

NOTE PAYABLE (Details) - USD ($)

Sep. 30, 2018

Sep. 30, 2017

Total $ 40,000

Current portion 40,000

GHS Investments, Inc [Member]

Total $ 40,000

X

- Definition
Including the current and noncurrent portions, aggregate carrying amount of all types of notes payable, as of the balance sheet date, with initial maturities beyond one year or beyond the normal operating cycle, if longer.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(16))
-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(22))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(16))
-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878
+ Details

Name: us-gaap_NotesPayable

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Sum of the carrying values as of the balance sheet date of the portions of long-term notes payable due within one year or the operating cycle if longer.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.19,20)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_NotesPayableCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Details

Name: us-gaap_DebtInstrumentAxis=nhel_GHSInvestmentsIncMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

ZIP 18 0001214659-19-005975-xbrl.zip IDEA: XBRL DOCUMENT begin 644 0001214659-19-005975-xbrl.zip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�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end XML 19 R40.htm IDEA: XBRL DOCUMENT v3.19.2

STOCKHOLDERS' DEFICIT (Details Narrative) - USD ($)
12 Months Ended

Jul. 02, 2018

Jun. 21, 2018

May 30, 2018

May 16, 2018

Feb. 01, 2018

Nov. 30, 2016

Sep. 30, 2018

Mar. 01, 2018

Sep. 30, 2017

Common stock, authorized 500,000,000 500,000,000

Common stock, par value (in dollars per share) $ 0.001 $ 0.001

Previously common stock, authorized 75,000,000

Description of forward stock split 30:1 forward stock split

Value of shares issued $ 105,000

Purchase price (in dollars per share) $ 1.70

Cash proceeds from issuance of shares $ 10,050

Number of new shares issued, value $ 10,310

Common stock, issued 161,555,000 150,150,000

Common stock, outstanding 161,555,000 150,150,000

Two Officers [Member]

Value of shares issued $ 300,000

Number of shares issued 150,000

Business Advisory Services [Member] | Consulting Agreements [Member]

Value of shares issued $ 50,000

Number of shares issued 85,000

Three Officers/Directors [Member]

Value of shares issued $ 271,061

Shareholders [Member] | Share Exchange Agreement [Member]

Value of shares issued 105,000

Purchase price (in dollars per share) $ 50

Cash proceeds from issuance of shares $ 210 $ 39,404

Value of shares issued during the period 10,050,000

Common stock subscriptions, value $ 10,050

Two Contractors [Member] | Consulting Agreements [Member]

Value of shares issued $ 1,000,000

Number of shares issued 20,000

Value of new shares issued 50,000

Number of new shares issued, value $ 50

X

- Definition
The maximum number of common shares previously permitted to be issued by an entity's charter and bylaws.
+ References
No definition available.
+ Details

Name: nhel_CommonStockSharesAuthorizedPreviously

Namespace Prefix: nhel_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition
Number of new stock issued during the period.
+ References
No definition available.
+ Details

Name: nhel_StockIssuedDuringPeriodSharesNewIssues1

Namespace Prefix: nhel_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition
Face amount or stated value per share of common stock.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_CommonStockParOrStatedValuePerShare

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition
The maximum number of common shares permitted to be issued by an entity's charter and bylaws.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_CommonStockSharesAuthorized

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition
Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_CommonStockSharesIssued

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition
Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_CommonStockSharesOutstanding

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition
Monetary value of common stock allocated to investors to buy shares of a new issue of common stock before they are offered to the public. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=65888546&loc=d3e21300-112643

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_CommonStockSharesSubscriptions

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
The cash inflow from the issuance of common stock, preferred stock, treasury stock, stock options, and other types of equity.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 14
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3255-108585
+ Details

Name: us-gaap_ProceedsFromIssuanceOrSaleOfEquity

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Price of a single share of a number of saleable stocks of a company.
+ References
No definition available.
+ Details

Name: us-gaap_SharePrice

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition
Number of shares issued in lieu of cash for services contributed to the entity. Number of shares includes, but is not limited to, shares issued for services contributed by vendors and founders.
+ References
No definition available.
+ Details

Name: us-gaap_StockIssuedDuringPeriodSharesIssuedForServices

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition
Number of new stock issued during the period.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(28))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_StockIssuedDuringPeriodSharesNewIssues

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition
Value of stock issued in lieu of cash for services contributed to the entity. Value of the stock issued includes, but is not limited to, services contributed by vendors and founders.
+ References
No definition available.
+ Details

Name: us-gaap_StockIssuedDuringPeriodValueIssuedForServices

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(28))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_StockIssuedDuringPeriodValueNewIssues

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
Description of the reverse stock split arrangement. Also provide the retroactive effect given by the reverse split that occurs after the balance sheet date but before the release of financial statements.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 4
-Subparagraph (SAB Topic 4.C)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187143-122770
+ Details

Name: us-gaap_StockholdersEquityReverseStockSplit

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=nhel_TwoOfficersMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=nhel_BusinessAdvisoryServicesMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_TypeOfArrangementAxis=nhel_ConsultingAgreementsMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=nhel_ThreeOfficersDirectorsMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=nhel_ShareholdersMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_TypeOfArrangementAxis=nhel_ShareExchangeAgreementMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=nhel_TwoContractorsMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

XML 20 R44.htm IDEA: XBRL DOCUMENT v3.19.2

INCOME TAX (Details 2) - USD ($)
12 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Income Tax

Loss Before Provision for Income Tax $ (946,948) $ (89,359)

Tax at statutory tax rate of 21% (2017: 35%) (198,859) (31,276)

Effect of tax rates in foreign jurisdictions 12,970

Temporary difference not recognized 238,351 31,276

Expenses not deductible for tax purposes 1,785

Tax incentives ^[1] (52,581)

Provision for Income Tax $ 1,666

[1] Lower effective tax rate is notably from Malaysian entities was due to Natural Tech R&D Sdn. Bhd. was granted BioNexus Status by the Malaysian Biotechnology Corporation Sdn. Bhd. and Malaysia's Ministry of Finance. With this tax incentives, the entire statutory business income is exempted from tax for a period of 10 consecutive years of assessment with effect from 25th May 2010.

X

- References
No definition available.
+ Details

Name: nhel_IncomeTaxDetails2Abstract

Namespace Prefix: nhel_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Tax incentives.
+ References
No definition available.
+ Details

Name: nhel_TaxIncentives

Namespace Prefix: nhel_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Temporary difference not recognized.
+ References
No definition available.
+ Details

Name: nhel_TemporaryDifferenceNotRecognized

Namespace Prefix: nhel_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 940
-SubTopic 20
-Section 25
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=68072869&loc=d3e41242-110953

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(10))
-URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(8))
-URI http://asc.fasb.org/extlink&oid=114873790&loc=SL114874131-224263

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22694-107794

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(15))
-URI http://asc.fasb.org/extlink&oid=114873765&loc=SL114874048-224260
+ Details

Name: us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.
+ References
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (h)
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 20
-Section 45
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=109238882&loc=d3e38679-109324
+ Details

Name: us-gaap_IncomeTaxExpenseBenefit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to foreign income tax expense (benefit).
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32698-109319

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(1))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690
+ Details

Name: us-gaap_IncomeTaxReconciliationForeignIncomeTaxRateDifferential

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to nondeductible expenses.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32698-109319
+ Details

Name: us-gaap_IncomeTaxReconciliationNondeductibleExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to state and local income tax expense (benefit).
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32698-109319
+ Details

Name: us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

EXCEL 21 Financial_Report.xlsx IDEA: XBRL DOCUMENT begin 644 Financial_Report.xlsx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end XML 22 R48.htm IDEA: XBRL DOCUMENT v3.19.2

RESTATEMENT (Details Narrative) - USD ($)

Sep. 30, 2018

Jan. 31, 2018

Restatement

Merger reserves $ 529,329 $ 517,300

X

- Definition
Amount of merger reserves.
+ References
No definition available.
+ Details

Name: nhel_MergerReserves

Namespace Prefix: nhel_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- References
No definition available.
+ Details

Name: nhel_RestatementAbstract

Namespace Prefix: nhel_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 23 R2.htm IDEA: XBRL DOCUMENT v3.19.2

BALANCE SHEETS - USD ($)

Sep. 30, 2018

Sep. 30, 2017

Current Assets

Cash and cash equivalents $ 439,846 $ 0

Account receivables - Third parties 162,275

Account receivables - Related parties 169,292

Other receivables and deposits 2,061

Tax assets 5,221

Total Current Assets 778,695

Non-Current Assets

Plant and equipment, net 159,479

Other investments 93,580

Total Non-Current Assets 253,059

Total Assets 1,031,754 0

Current Liabilities

Account payables 71,678

Accrued expenses 36,720 0

Other payables - related parties 299,309 80,137

Deferred revenue - related parties 57,341

Deferred revenue - third parties 48,694

Note payable 40,000

Advance from director 11,210 0

Total Current Liabilities 564,952 80,137

Non-Current Liabilities

Deferred tax liabilities 8,159

Total Liabilities 573,111 80,137

Commitments and Contingencies (Note 9)

Stockholders' Deficit

Common Stock, $0.001 par value, 500,000,000 shares authorized, 161,555,000 shares and 150,150,000 shares issued and outstanding at September 30, 2018 and 2017, respectively 161,555 150,150

Additional paid in capital 1,387,112 (111,821)

Accumulated deficit (1,067,080) (118,466)

Foreign currency translation reserve (22,944)

Total Stockholders' Equity 458,643 (80,137)

Total Liabilities and Stockholders' Deficit $ 1,031,754 $ 0

X

- Definition
The carrying amount of consideration received or receivable as of the balance sheet date on potential earnings that were not recognized as revenue in conformity with GAAP, and which are expected to be recognized as such within one year or the normal operating cycle, if longer, including sales, license fees, and royalties, but excluding interest income.
+ References
No definition available.
+ Details

Name: nhel_DeferredRevenueThirdParties

Namespace Prefix: nhel_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.19(a))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_AccountsPayableCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.
+ References
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 8
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130549-203045

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(3))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_AccountsReceivableNetCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.20)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_AccruedLiabilitiesCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Accumulated adjustment, net of tax, that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency from the functional currency of the reporting entity, net of reclassification of realized foreign currency translation gains or losses.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6450520&loc=d3e32583-110901

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669686-108580

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=114867106&loc=d3e637-108580

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=114867106&loc=d3e681-108580

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=109240241&loc=d3e32022-110900

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 10A
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669646-108580
+ Details

Name: us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Value received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(30)(a)(1))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_AdditionalPaidInCapitalCommonStock

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(11))
-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(12))
-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910
+ Details

Name: us-gaap_Assets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=82887183&loc=d3e6801-107765

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.9)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=82887183&loc=d3e6676-107765
+ Details

Name: us-gaap_AssetsCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- References
No definition available.
+ Details

Name: us-gaap_AssetsCurrentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(11))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(12))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(15))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(17))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(13))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(16))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(14))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(10))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_AssetsNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- References
No definition available.
+ Details

Name: us-gaap_AssetsNoncurrentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3044-108585

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section 45
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=82887183&loc=d3e6676-107765

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.1)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_CashAndCashEquivalentsAtCarryingValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.25)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03.(a),19)
-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03.17)
-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=82911808&loc=d3e14326-108349
+ Details

Name: us-gaap_CommitmentsAndContingencies

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_CommonStockValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
The carrying amount of consideration received or receivable as of the balance sheet date on potential earnings that were not recognized as revenue in conformity with GAAP, and which are expected to be recognized as such within one year or the normal operating cycle, if longer, including sales, license fees, and royalties, but excluding interest income.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section 45
-Paragraph 8
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=82887183&loc=d3e6935-107765
+ Details

Name: us-gaap_DeferredRevenueCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319
+ Details

Name: us-gaap_DeferredTaxAssetsLiabilitiesNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences without jurisdictional netting.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 45
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=84176650&loc=d3e31931-109318

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319
+ Details

Name: us-gaap_DeferredTaxLiabilities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
The aggregate amount of receivables to be collected from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth, at the financial statement date. which are usually due within one year (or one business cycle).
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(k)(1))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(11))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(3)(a)(2))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section 45
-Paragraph 1
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=82887183&loc=d3e6676-107765

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864
+ Details

Name: us-gaap_DueFromRelatedPartiesCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Amounts due to recorded owners or owners with a beneficial interest of more than 10 percent of the voting interests or officers of the company. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 946
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-04(12))
-URI http://asc.fasb.org/extlink&oid=6488278&loc=d3e603758-122996

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(17))
-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(k)(1))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(19)(a)(5))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_DueToOfficersOrStockholdersCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(k)(1))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.19(a))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_DueToRelatedPartiesCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.19-26)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_Liabilities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(23))
-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(25))
-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(32))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_LiabilitiesAndStockholdersEquity

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.21)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_LiabilitiesCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- References
No definition available.
+ Details

Name: us-gaap_LiabilitiesCurrentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_LiabilitiesNoncurrentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Sum of the carrying values as of the balance sheet date of the portions of long-term notes payable due within one year or the operating cycle if longer.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.19,20)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_NotesPayableCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Amount of investments classified as other.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03.1(f,g))
-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.12)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_OtherInvestments

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Amount, after allowance, of receivables classified as other, due within one year or the operating cycle, if longer.
+ References
No definition available.
+ Details

Name: us-gaap_OtherReceivablesNetCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(14))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(8))
-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(13))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_PropertyPlantAndEquipmentNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
The cumulative amount of the reporting entity's undistributed earnings or deficit.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(30)(a)(3))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(23)(a)(4))
-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770
+ Details

Name: us-gaap_RetainedEarningsAccumulatedDeficit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 4.E)
-URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(31))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(30))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_StockholdersEquity

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- References
No definition available.
+ Details

Name: us-gaap_StockholdersEquityAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 24 R6.htm IDEA: XBRL DOCUMENT v3.19.2

STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Cash Flows from Operating Activities:

Loss Before Provision for Income Tax $ (946,948) $ (89,359)

Adjustment to reconcile net loss to net cash provided by (used in) operating activities

Depreciation and Amortization of Plant and Equipment 35,973

Changes in operating assets and liabilities

Account receivables (207,900) 696

Account payables 395,584

Tax paid (6,887)

Net Cash Flows Provided by (Used in) Operating Activities (730,178) (88,663)

Cash Flows from Investing Activities

Purchase of plant and equipment (57,823)

Cash inflows from merger 289,208

Acquisition of other investments (93,580)

Net Cash Flows From Investing Activities 137,805

Cash Flows from Financing Activities

Cash proceeds from affiliate 80,137

Cash advance from director 11,210 8,526

Drawdowns of borrowings 40,000

Cash proceeds from issuance of shares 981,009

Net Cash Flows Provided by Financing Activities 1,032,219 88,663

Net Increase in Cash and Cash Equivalents 439,846

Cash and Cash Equivalents, Beginning of the Year 0

Cash and Cash Equivalents, End of the Year 439,846 0

Supplemental Disclosures of Cash Flow Information:

Cash paid for Income Taxes (6,887)

Cash paid for Interest $ (1,026)

Supplemental disclosures of non-cash investing and financing activities:

Forgiveness of debt by a former director $ 14,229

X

- Definition
The cash inflow from a drawdowns of borrowings.
+ References
No definition available.
+ Details

Name: nhel_DrawdownsOfBorrowings

Namespace Prefix: nhel_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Proceeds cash advance from director.
+ References
No definition available.
+ Details

Name: nhel_ProceedsCashAdvanceFromDirector

Namespace Prefix: nhel_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3044-108585

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section 45
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=82887183&loc=d3e6676-107765

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.1)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_CashAndCashEquivalentsAtCarryingValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Amount of increase (decrease) in cash. Cash is the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Includes effect from exchange rate changes.
+ References
No definition available.
+ Details

Name: us-gaap_CashPeriodIncreaseDecrease

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Decrease for amounts of indebtedness forgiven by the holder of the debt instrument.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690
+ Details

Name: us-gaap_DebtInstrumentDecreaseForgiveness

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.
+ References
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3602-108585
+ Details

Name: us-gaap_DepreciationDepletionAndAmortization

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 940
-SubTopic 20
-Section 25
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=68072869&loc=d3e41242-110953

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(10))
-URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(8))
-URI http://asc.fasb.org/extlink&oid=114873790&loc=SL114874131-224263

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22694-107794

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(15))
-URI http://asc.fasb.org/extlink&oid=114873765&loc=SL114874048-224260
+ Details

Name: us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=98513485&loc=d3e4297-108586

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 25
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3536-108585
+ Details

Name: us-gaap_IncomeTaxesPaid

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
The increase (decrease) during the reporting period in the aggregate amount of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3602-108585
+ Details

Name: us-gaap_IncreaseDecreaseInAccountsPayable

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3602-108585
+ Details

Name: us-gaap_IncreaseDecreaseInAccountsReceivable

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
The increase (decrease) during the reporting period of all taxes owed but not paid, including income, property and other taxes.
+ References
Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3602-108585
+ Details

Name: us-gaap_IncreaseDecreaseInAccruedTaxesPayable

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_IncreaseDecreaseInOperatingCapitalAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Amount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount.
+ References
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=98513485&loc=d3e4297-108586

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 17
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3367-108585

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 25
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3536-108585
+ Details

Name: us-gaap_InterestPaidNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.
+ References
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 24
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3521-108585
+ Details

Name: us-gaap_NetCashProvidedByUsedInFinancingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.
+ References
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 24
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3521-108585
+ Details

Name: us-gaap_NetCashProvidedByUsedInInvestingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 25
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3536-108585

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 24
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3521-108585

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3602-108585
+ Details

Name: us-gaap_NetCashProvidedByUsedInOperatingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: na

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_NoncashInvestingAndFinancingItemsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Amount of expense (income) related to the increase (decrease) in reserve for business combination costs. Includes, but is not limited to, legal, accounting, and other costs incurred to consummate the merger.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3602-108585
+ Details

Name: us-gaap_NoncashMergerRelatedCosts

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
The cash outflow associated with the purchase of all investments (debt, security, other) during the period.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3213-108585
+ Details

Name: us-gaap_PaymentsToAcquireInvestments

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 13
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3213-108585
+ Details

Name: us-gaap_PaymentsToAcquirePropertyPlantAndEquipment

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
The cash inflow from an entity that is affiliated with the entity by means of direct or indirect ownership.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3255-108585
+ Details

Name: us-gaap_ProceedsFromContributionsFromAffiliates

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
The cash inflow from the additional capital contribution to the entity.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 14
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3255-108585
+ Details

Name: us-gaap_ProceedsFromIssuanceOfCommonStock

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_SupplementalCashFlowInformationAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 25 R29.htm IDEA: XBRL DOCUMENT v3.19.2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)

Sep. 30, 2018

Sep. 30, 2017

Level 3 [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Assets and liabilities at fair value

Level 2 [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Assets and liabilities at fair value

Level 1 [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Assets and liabilities at fair value

X

- Definition
Amount of assets and liabilities at fair value.
+ References
No definition available.
+ Details

Name: nhel_AssetsAndLiabiltiesFairValueDisclosure

Namespace Prefix: nhel_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
+ References
No definition available.
+ Details

Name: us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

XML 26 R25.htm IDEA: XBRL DOCUMENT v3.19.2

NOTE PAYABLE (Tables)
12 Months Ended

Sep. 30, 2018

Debt Disclosure [Abstract]

Schedule of note payable
Note payable consist of:

Balance at
September 30, 2018 Balance at
September 30, 2017

Note payable - GHS Investments, Inc. $ 40,000 $ -

Total 40,000 -

Current portion $ 40,000 $ -

X

- References
No definition available.
+ Details

Name: us-gaap_DebtDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Tabular disclosure of all or some of the information related to dividends declared, but not paid, as of the financial reporting date.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=98513485&loc=d3e4304-108586
+ Details

Name: us-gaap_ScheduleOfDividendsPayableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 27 R21.htm IDEA: XBRL DOCUMENT v3.19.2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
12 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

Use of Estimates
Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the valuation of accounts payable, accrued liabilities and payable to related parties. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

Cash and Cash Equivalents
Cash and Cash Equivalents

The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. The Company had a cash balance of $439,846 and $0 at September 30, 2018 and 2017, respectively.

Accounts Receivable
Accounts Receivable

Accounts receivable represent income earned from the sale of products for which the Company has not yet received payment. Accounts receivable are recorded at the invoiced amount and adjusted for amounts management expects to collect from balances outstanding at period-end. The Company estimates the allowance for doubtful accounts based on an analysis of specific accounts and an assessment of the customer’s ability to pay, among other factors. At September 30, 2018 and 2017, no allowance for doubtful accounts was recorded.

Equipment Costs
Equipment Costs

Equipment costs include direct costs incurred for purchase of fixed assets and payments made to independent suppliers. The Company accounts for equipment costs in accordance with the FASB guidance for the costs of equipment to be sold, leased, or otherwise marketed (“ASC Subtopic 985-20”). As for the equipment costs, they are capitalized once the technological feasibility of a product is established and such costs are determined to be recoverable. Technological feasibility of a product encompasses technical design documentation and integration documentation, or the completed and tested product design and working model. Computer software costs are capitalized once technological feasibility of a product is established and such costs are determined to be recoverable against future revenues. Technological feasibility is evaluated on a project-by-project basis. Amounts related to computer software development that are not capitalized are charged immediately to the appropriate expense account. Amounts that are considered ‘research and development’ that are not capitalized are immediately charged to engineering, research, and development expense. Capitalized costs for those products that are cancelled or abandoned are charged to product development expense in the period of cancellation.

Commencing upon product release, capitalized computer software costs are amortized on the straight-line method over a thirty-six months period. The Company evaluates the future recoverability of capitalized computer software costs on an annual basis.

Revenue Recognition and Concentrations
Revenue Recognition and Concentrations



We generate revenue from licensing and other software services from our web-based software to distributors and retailers of nutritional supplements in the healthcare industry. We recognize licensing fees and other software services as revenue over the period of the contract at the time that the computer software is delivered and accepted by the customer, the selling price is fixed, and collection is reasonably assured, provided no significant obligations remain. We consider authoritative guidance on multiple deliverables in determining whether each deliverable represents a separate unit of accounting.



Deferred revenues represent billings or cash received in excess of revenue recognizable on service agreements that are not accounted for as revenues.

Through our subsidiary, Natural Tech R&D Sdn. Bhd., we generate revenue from the sales of health supplement and other health food products, as well as in providing laboratory analytical testing services. As for NHF Management & Business Sdn Bhd, we generate revenue in providing franchisee management and consultation services to client.

Concentration of Risk
Concentration of Risk

Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company places its cash with high quality banking institutions. The Company does not have the cash balances in excess of Federal Deposit Insurance Corporation limit at September 30, 2018 and 2017, respectively.

Income Taxes
Income Taxes

The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “Income Taxes”. The asset and liability method provide that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax basis of assets and liabilities, and for operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized.

The Company follows the provisions of ASC 740-10, “Accounting for Uncertain Income Tax Positions.” When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination.

Earnings (Loss) Per Common Share
Earnings (Loss) Per Common Share

The Company computes net earnings (loss) per share in accordance with ASC 260, “Earnings per Share”. ASC 260 requires presentation of both basic and diluted net earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing earnings (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible note and preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. At September 30, 2018 and 2017, respectively, there were options granted to certain employees and independent consultants that when vested convert into 300,000 shares of common stock. At September 30, 2018 and 2017, there were no convertible notes, warrants available for conversion that if exercised, may dilute future earnings per share.

Fair value of Financial Instruments and Fair Value Measurements
Fair value of Financial Instruments and Fair Value Measurements

ASC 820, “Fair Value Measurements and Disclosures”, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value:

Level 1

Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.

Level 2

Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability.

Level 3

Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

The Company’s financial instruments consist principally of cash, accounts receivable, accounts payable, accrued expenses and payable to an affiliate. Pursuant to ASC 820, “Fair Value Measurements and Disclosures” and ASC 825, “Financial Instruments”, the fair value of our cash equivalents is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The Company believes that the recorded values of all the other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.

The following table presents assets and liabilities that were measured and recognized at fair value as of September 30, 2018 on a recurring basis:

Description Level 1 Level 2 Level 3

None $ - $ - $ -

The following table presents assets and liabilities that were measured and recognized at fair value as of September 30, 2017 on a recurring basis:

Description Level 1 Level 2 Level 3

None $ - $ - $ -

Recent Accounting Pronouncements
Recent Accounting Pronouncements

In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments” (“ASU 2016-15”). ASU 2016-15 will make eight targeted changes to how cash receipts and cash payments are presented and classified in the statement of cash flows. ASU 2016-15 is effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. The new standard will require adoption on a retrospective basis unless it is impracticable to apply, in which case it would be required to apply the amendments prospectively as of the earliest date practicable. The Company has not adapted this ASU codification and it does not anticipate that the adoption of this guidance will have any material effect on its financial statements.

In June 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-13, “Financial Instruments - Credit Losses (Topic 326).” The new standard amends guidance on reporting credit losses for assets held at amortized cost basis and available-for-sale debt securities. This ASU is effective for financial statements issued for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company is currently evaluating this guidance to determine the impact it may have on its financial statements.

In 2015, the FASB issued ASU No. 2015-17, “Income Taxes” (Topic 740): Balance Sheet Classification of Deferred Taxes, which requires all deferred tax assets and liabilities to be classified as noncurrent in a classified balance sheet. Current US GAAP requires an entity to separate deferred tax assets and liabilities into current and noncurrent amounts in a classified balance sheet. For public entities, ASU 2015-17 is effective for financial statements issued for annual periods beginning after December 15, 2016, and interim periods within those annual periods. For all other entities, ASU 2015-17 is effective for annual reporting periods beginning after December 15, 2017, and interim periods within annual periods beginning after December 15, 2018, and may be applied either prospectively or retrospectively, with early application permitted for financial statements that have not been previously issued. The Company has not yet determined the effect of the adoption of this standard on the Company’s financial position and results of operations.

X

- Definition
Revenue Recognition and Concentrations, Policy [Policy Text Block]
+ References
No definition available.
+ Details

Name: nhel_ContractWithCustomerRevenueRecognitionAndConcentrations

Namespace Prefix: nhel_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_AccountingPoliciesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=98513485&loc=d3e4273-108586

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(1))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 305
-SubTopic 10
-Section 05
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6375392&loc=d3e26790-107797

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=84158767&loc=d3e18780-107790
+ Details

Name: us-gaap_CashAndCashEquivalentsPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for credit risk.
+ References
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=99393423&loc=d3e5967-108592

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 825
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=108315417&loc=d3e61044-112788
+ Details

Name: us-gaap_ConcentrationRiskCreditRisk

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=84158767&loc=d3e18780-107790

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3630-109257
+ Details

Name: us-gaap_EarningsPerSharePolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for determining the fair value of financial instruments.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 60
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=7493716&loc=d3e21868-110260

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=109250915&loc=d3e13279-108611

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=84158767&loc=d3e18780-107790
+ Details

Name: us-gaap_FairValueOfFinancialInstrumentsPolicy

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.
+ References
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 20
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32847-109319

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 954
-SubTopic 740
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6491622&loc=d3e9504-115650

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=84158767&loc=d3e18780-107790

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 17
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32809-109319

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32840-109319

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 45
-Paragraph 25
-URI http://asc.fasb.org/extlink&oid=84176650&loc=d3e32247-109318

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=84176650&loc=d3e32280-109318

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 30
-Section 05
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=65884525&loc=d3e40913-109327
+ Details

Name: us-gaap_IncomeTaxPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.
+ References
No definition available.
+ Details

Name: us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, basis of assets, depreciation and depletion methods used, including composite deprecation, estimated useful lives, capitalization policy, accounting treatment for costs incurred for repairs and maintenance, capitalized interest and the method it is calculated, disposals and impairments.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.13(a))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=84158767&loc=d3e18780-107790
+ Details

Name: us-gaap_PropertyPlantAndEquipmentPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for trade and other accounts receivable, and finance, loan and lease receivables, including those classified as held for investment and held for sale. This disclosure may include (1) the basis at which such receivables are carried in the entity's statements of financial position (2) how the level of the valuation allowance for receivables is determined (3) when impairments, charge-offs or recoveries are recognized for such receivables (4) the treatment of origination fees and costs, including the amortization method for net deferred fees or costs (5) the treatment of any premiums or discounts or unearned income (6) the entity's income recognition policies for such receivables, including those that are impaired, past due or placed on nonaccrual status and (7) the treatment of foreclosures or repossessions (8) the nature and amount of any guarantees to repurchase receivables.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=84158767&loc=d3e18780-107790

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(4))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=84159169&loc=d3e10133-111534

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e4975-111524

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(5))
-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(3))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_ReceivablesPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.
+ References
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=99393423&loc=d3e6191-108592

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=99393423&loc=d3e6161-108592

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=99393423&loc=d3e6143-108592

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=99393423&loc=d3e5967-108592

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=99393423&loc=d3e6061-108592

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=99393423&loc=d3e6132-108592

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=99393423&loc=d3e5967-108592
+ Details

Name: us-gaap_UseOfEstimates

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 28 R49.htm IDEA: XBRL DOCUMENT v3.19.2

SUBSEQUENT EVENTS (Details Narrative) - USD ($)
12 Months Ended

Dec. 03, 2018

Sep. 30, 2018

Common stock value $ 10,310

Subsequent Event [Member]

Common stock shares 304,500

Number of share issues for consummating the purchase 304,500

GGLG Properties Pty Ltd [Member] | Subsequent Event [Member]

Percentage of voting interest 60.00%

Prema Life Pty Ltd [Member] | Subsequent Event [Member]

Percentage of voting interest 51.00%

X

- Definition
Number of new stock issued during the period.
+ References
No definition available.
+ Details

Name: nhel_StockIssuedDuringPeriodSharesNewIssues1

Namespace Prefix: nhel_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition
Percentage of voting equity interests acquired at the acquisition date in the business combination.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463
+ Details

Name: us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: instant

X

- Definition
Number of new stock issued during the period.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(28))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_StockIssuedDuringPeriodSharesNewIssues

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition
Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(28))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_StockIssuedDuringPeriodValueNewIssues

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Details

Name: us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: dei_LegalEntityAxis=nhel_GGLGPropertiesPTYLtdMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: dei_LegalEntityAxis=nhel_PremaLifePtyLtdMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

XML 29 R41.htm IDEA: XBRL DOCUMENT v3.19.2

STOCKHOLDERS' DEFICIT (Details Narrative 1) - USD ($)
12 Months Ended

May 30, 2018

Sep. 30, 2018

Sep. 30, 2017

Share price (in dollars per share) $ 1.70

Expiration date May 30, 2023

Fair value of options granted 526,295

Risk free discount rate 2.79%

Volatility 106.00%

Dividend yield 0.00%

Stock based compensation $ 826,295

Non-employees [Member]

Expected Term 5 years

Employees and Directors [Member]

Expected Term 2 years 6 months

2018 Plan [Member]

Common stock capital reserve for future issuance 10,000,000

2018 Plan [Member] | Two directors [Member]

Number for shares purchased 450,000

Term P5Y

Exercise price options to purchase (in dollars per share) $ 1.5

X

- Definition
Aggregate number of common shares reserved for future issuance.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.29)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_CommonStockCapitalSharesReservedForFutureIssuance

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition
The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3602-108585
+ Details

Name: us-gaap_ShareBasedCompensation

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Date the equity-based award expires, in CCYY-MM-DD format.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)(2)
-URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901
+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate

Namespace Prefix: us-gaap_

Data Type: xbrli:dateItemType

Balance Type: na

Period Type: duration

X

- Definition
The estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(iii)
-URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901
+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition
The estimated measure of the percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(ii)
-URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901
+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition
The risk-free interest rate assumption that is used in valuing an option on its own shares.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(iv)
-URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901
+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition
Gross number of share options (or share units) granted during the period.
+ References
No definition available.
+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition
The number of shares purchased on the open market during the period for issuance to employees under the plan.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5047-113901
+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition
Description of pertinent provisions of equity-based compensation awards that have actual or potential impact upon the company's financial statements.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901
+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardTermsOfAward

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.
+ References
No definition available.
+ Details

Name: us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition
Price of a single share of a number of saleable stocks of a company.
+ References
No definition available.
+ Details

Name: us-gaap_SharePrice

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition
Expected term of share-based compensation awards, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(i)
-URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 14.D.2)
-URI http://asc.fasb.org/extlink&oid=115993241&loc=d3e301413-122809
+ Details

Name: us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1

Namespace Prefix: us-gaap_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_TitleOfIndividualAxis=nhel_NonemployeesMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_TitleOfIndividualAxis=nhel_EmployeesandDirectorsMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_PlanNameAxis=nhel_Plan2018Member

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_TitleOfIndividualAxis=nhel_TwoDirectorsMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

XML 30 R45.htm IDEA: XBRL DOCUMENT v3.19.2

INCOME TAX (Details Narrative) - USD ($)
12 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Tax expense $ 1,666

Malaysian Entities [Member]

Federal income tax rates 18.00%

Tax expense $ 1,666 $ 0

X

- Definition
Percentage of domestic federal statutory tax rate applicable to pretax income (loss).
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I)
-URI http://asc.fasb.org/extlink&oid=34349781&loc=d3e330036-122817

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32698-109319
+ Details

Name: us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition
Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.
+ References
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (h)
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 20
-Section 45
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=109238882&loc=d3e38679-109324
+ Details

Name: us-gaap_IncomeTaxExpenseBenefit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: us-gaap_IncomeTaxAuthorityNameAxis=nhel_MalaysianEntitiesMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

XML 31 R3.htm IDEA: XBRL DOCUMENT v3.19.2

BALANCE SHEETS (Parenthetical) - $ / shares

Sep. 30, 2018

Sep. 30, 2017

Statement of Financial Position [Abstract]

Common stock, par value (in dollars per share) $ 0.001 $ 0.001

Common stock, authorized 500,000,000 500,000,000

Common stock, issued 161,555,000 150,150,000

Common stock, outstanding 161,555,000 150,150,000

X

- Definition
Face amount or stated value per share of common stock.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_CommonStockParOrStatedValuePerShare

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition
The maximum number of common shares permitted to be issued by an entity's charter and bylaws.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_CommonStockSharesAuthorized

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition
Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_CommonStockSharesIssued

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition
Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_CommonStockSharesOutstanding

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- References
No definition available.
+ Details

Name: us-gaap_StatementOfFinancialPositionAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 32 R7.htm IDEA: XBRL DOCUMENT v3.19.2

NATURE OF OPERATIONS, LIQUIDITY AND GOING CONCERN
12 Months Ended

Sep. 30, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

NATURE OF OPERATIONS, LIQUIDITY AND GOING CONCERN
NOTE 1 – NATURE OF OPERATIONS, LIQUIDITY AND GOING CONCERN

Natural Health Farm Holdings Inc. (the “Company”, “We”, “Its”, and “NHEL”) was incorporated under the laws of the State of Nevada on July 10, 2014 (Inception date). The Company has developed web-based business and launched itself into the healthcare industry. The Company has plans to provide through its subsidiaries, retail nutritional supplements, organic foods, personal care, and other health care products. The company has positioned itself to be a fully integrated nutraceutical biotechnology company offering products and related services through healthcare practitioners and direct-to-consumers. The company now owns a research & development laboratory in Malaysia, franchisee management services company and an Australia manufacturing facility producing practitioner only naturopathic and homeopathic medicines.

On November 30, 2016, the Company filed a certificate of amendment to its articles of incorporation with the Nevada Secretary of State to change its name from Amber Group Inc. to Natural Health Farm Holdings Inc. and effectuated a 30:1 forward stock split of its common stock and increased its authorized share capital to 500,000,000 (Five Hundred Million). This amendment was unanimously approved by the Company’s board of directors on November 29, 2016, and with the stockholders holding a majority of the Company’s voting power.

On March 16, 2017, Financial Industry Regulatory Authority (FINRA) approved the corporate name change to Natural Health Farm Holdings Inc., approved the increase in the Company’s authorized shares of common stock to 500,000,000 shares, and approved 30:1 forward stock split effective March 17, 2017. The new trading symbol for our common stock is “NHEL”.



On January 31, 2018, the company acquired the total outstanding share of NHF International Limited at USD$1. Upon the completion of the acquisition, its subsidiaries, both Natural Tech R&D Sdn Bhd and NHF Management & Business Sdn Bhd become wholly subsidiaries of the Group. As this transaction is business combination under common control, as deliberated and determined by Directors of the Company, difference between purchase considerations and net tangible assets acquired is recorded in merger reserves which amounted to $517,300. Natural Tech R&D Sdn Bhd, a BioNexus Status Company in Malaysia, specializes in research and development, cultivation, extraction and commercialization of nutraceuticals based on medicinal fungi and NHF Management & Business Sdn Bhd, providing franchisee management services and consultation, such as point-of-sales system, resources, branding and marketing.

The corporate structure is depicted below:

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”).

Basis of Consolidation

The condensed consolidated financial statements include the accounts of Natural Health Farm Holdings Inc. and all controlled subsidiaries. All intercompany transactions and balances have been eliminated.

The condensed consolidated financial statements as of September 30, 2018 and for the year ended September 30, 2018, in the opinion of management, all adjustments (consisting of normal recurring adjustments and reclassifications) necessary to present fairly the Company's condensed consolidated financial position, results of operations, statements of comprehensive income, and statements of stockholders' equity and cash flows for all periods presented.

Going Concern

The Company’s financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has generated small revenues and has sustained cumulative operating losses since July 10, 2014 (Inception Date) to date and allow it to continue as a going concern. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders and affiliates, the ability of the Company to obtain necessary financing to continue operations, and the attainment of profitable operations. The Company recorded a total comprehensive loss of $971,558 for the year ended September 30, 2018 and has an accumulated deficit of $1,067,080 as of September 30, 2018.

These factors, among others, raise a substantial doubt regarding the Company’s ability to continue as a going concern. If the Company is unable to obtain adequate capital, it could be forced to cease operations. The accompanying financial statements do not include any adjustments to reflect the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

X

- Definition
The entire disclosure for the nature of an entity's business, major products or services, principal markets including location, and the relative importance of its operations in each business and the basis for the determination, including but not limited to, assets, revenues, or earnings. For an entity that has not commenced principal operations, disclosures about the risks and uncertainties related to the activities in which the entity is currently engaged and an understanding of what those activities are being directed toward.
+ References
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=99393423&loc=d3e5967-108592

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-URI http://asc.fasb.org/topic&trid=2134479
+ Details

Name: us-gaap_NatureOfOperations

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 33 report.css IDEA: XBRL DOCUMENT /* Updated 2009-11-04 */ /* v2.2.0.24 */ /* DefRef Styles */ ..report table.authRefData{ background-color: #def; border: 2px solid #2F4497; font-size: 1em; position: absolute; } ..report table.authRefData a { display: block; font-weight: bold; } ..report table.authRefData p { margin-top: 0px; } ..report table.authRefData .hide { background-color: #2F4497; padding: 1px 3px 0px 0px; text-align: right; } ..report table.authRefData .hide a:hover { background-color: #2F4497; } ..report table.authRefData .body { height: 150px; overflow: auto; width: 400px; } ..report table.authRefData table{ font-size: 1em; } /* Report Styles */ ..pl a, .pl a:visited { color: black; text-decoration: none; } /* table */ ..report { background-color: white; border: 2px solid #acf; clear: both; color: black; font: normal 8pt Helvetica, Arial, san-serif; margin-bottom: 2em; } ..report hr { border: 1px solid #acf; } /* Top labels */ ..report th { background-color: #acf; color: black; font-weight: bold; text-align: center; } ..report th.void { background-color: transparent; color: #000000; font: bold 10pt Helvetica, Arial, san-serif; text-align: left; } ..report .pl { text-align: left; vertical-align: top; white-space: normal; width: 200px; white-space: normal; /* word-wrap: break-word; */ } ..report td.pl a.a { cursor: pointer; display: block; width: 200px; overflow: hidden; } ..report td.pl div.a { width: 200px; } ..report td.pl a:hover { background-color: #ffc; } /* Header rows... */ ..report tr.rh { background-color: #acf; color: black; font-weight: bold; } /* Calendars... */ ..report .rc { background-color: #f0f0f0; } /* Even rows... */ ..report .re, .report .reu { background-color: #def; } ..report .reu td { border-bottom: 1px solid black; } /* Odd rows... */ ..report .ro, .report .rou { background-color: white; } ..report .rou td { border-bottom: 1px solid black; } ..report .rou table td, .report .reu table td { border-bottom: 0px solid black; } /* styles for footnote marker */ ..report .fn { white-space: nowrap; } /* styles for numeric types */ ..report .num, .report .nump { text-align: right; white-space: nowrap; } ..report .nump { padding-left: 2em; } ..report .nump { padding: 0px 0.4em 0px 2em; } /* styles for text types */ ..report .text { text-align: left; white-space: normal; } ..report .text .big { margin-bottom: 1em; width: 17em; } ..report .text .more { display: none; } ..report .text .note { font-style: italic; font-weight: bold; } ..report .text .small { width: 10em; } ..report sup { font-style: italic; } ..report .outerFootnotes { font-size: 1em; } XML 34 R24.htm IDEA: XBRL DOCUMENT v3.19.2

PAYABLE TO AFFILIATES (Tables)
12 Months Ended

Sep. 30, 2018

Payable To Affiliates

Schedule of payable to affiliate
The advance received is non-interest bearing, unsecured and payable on demand.

Balance at

September 30, 2018

Balance at

September 30, 2017

Other payables – related parties $ 299,309 $ 80,137

Deferred revenue - related parties 57,341 -

Total $ 356,650 $ 80,137

X

- References
No definition available.
+ Details

Name: nhel_PayableToAffiliateAbstract

Namespace Prefix: nhel_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Tabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates.
+ References
No definition available.
+ Details

Name: us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 35 R20.htm IDEA: XBRL DOCUMENT v3.19.2

SUBSEQUENT EVENTS
12 Months Ended

Sep. 30, 2018

Subsequent Events [Abstract]

SUBSEQUENT EVENTS
NOTE 14 – SUBSEQUENT EVENTS



On December 3, 2018, the Company agreed to purchase 51% of the issued and outstanding capital stock of Prema Life Pty Ltd and 60% of the issued and outstanding capital stock of GGLG Properties Pty Ltd, collectively in exchange for 304,500 shares of the Company’s common stock. On December 28, 2018, the parties mutually agreed to extend the closing date of the purchase transaction on January 1, 2019. The Company issued 304,500 shares of its common stock on December 3, 2018 in good faith for consummating the purchase. These newly acquired entities were consolidated since 1 January 2019.

Management has evaluated subsequent events through September 30, 2018, the date the financial statements were available to be issued, noting no items that would impact the accounting for events or transactions in the current period or require additional disclosure.

X

- References
No definition available.
+ Details

Name: us-gaap_SubsequentEventsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 855
-URI http://asc.fasb.org/topic&trid=2122774
+ Details

Name: us-gaap_SubsequentEventsTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 36 R28.htm IDEA: XBRL DOCUMENT v3.19.2

NATURE OF OPERATIONS, LIQUIDITY AND GOING CONCERN (Details Narrative) - USD ($)
12 Months Ended

Nov. 30, 2016

Sep. 30, 2018

Sep. 30, 2017

Jan. 31, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Description of forward stock split 30:1 forward stock split

Increased authorized share capital 500,000,000 500,000,000

Net loss $ (971,558) $ (89,359)

Accumulated deficit (1,067,080) (118,466)

Net cash used in operating activities (730,178) $ (88,663)

Number of shares outstanding 1

Merger reserves $ 529,329 $ 517,300

X

- Definition
Amount of merger reserves.
+ References
No definition available.
+ Details

Name: nhel_MergerReserves

Namespace Prefix: nhel_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
The maximum number of common shares permitted to be issued by an entity's charter and bylaws.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_CommonStockSharesAuthorized

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition
Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 25
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3536-108585

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 24
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3521-108585

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3602-108585
+ Details

Name: us-gaap_NetCashProvidedByUsedInOperatingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: na

Period Type: duration

X

- Definition
The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.
+ References
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669619-108580

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(22))
-URI http://asc.fasb.org/extlink&oid=114873765&loc=SL114874048-224260

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1B
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669625-108580

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(18))
-URI http://asc.fasb.org/extlink&oid=114873790&loc=SL114874131-224263

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(20))
-URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3602-108585

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257
+ Details

Name: us-gaap_NetIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The cumulative amount of the reporting entity's undistributed earnings or deficit.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(30)(a)(3))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(23)(a)(4))
-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770
+ Details

Name: us-gaap_RetainedEarningsAccumulatedDeficit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Number of shares issued which are neither cancelled nor held in the treasury.
+ References
No definition available.
+ Details

Name: us-gaap_SharesOutstanding

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition
Description of the reverse stock split arrangement. Also provide the retroactive effect given by the reverse split that occurs after the balance sheet date but before the release of financial statements.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 4
-Subparagraph (SAB Topic 4.C)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187143-122770
+ Details

Name: us-gaap_StockholdersEquityReverseStockSplit

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 38 R16.htm IDEA: XBRL DOCUMENT v3.19.2

STOCKHOLDERS' DEFICIT
12 Months Ended

Sep. 30, 2018

Equity [Abstract]

STOCKHOLDERS' DEFICIT
NOTE 10: STOCKHOLDERS’ DEFICIT

The Company’s capitalization at September 30, 2018 was 500,000,000 authorized common shares with a par value of $0.001 per share.

Common Stock

On November 30, 2016, the Company increased the authorized share capital from 75,000,000 shares of common stock to 500,000,000 shares of common stock. In addition, the Company effectuated a 30:1 forward stock split of the common stock on such date.

On February 1, 2018, the Company entered into consulting agreements with two contractors for providing business advisory and consulting services. The Company issued 1,000,000 shares of common stock valued at $20,000 as the fair market value of the stock.

On March 1, 2018, the Company entered into a Share Exchange Agreement (the “Agreement”) with its shareholders whereby, the shareholders agreed to exchange, sell, convey, transfer and assign to the Company their shareholdings, free and clear of all liens, pledges, encumbrances, changes, restrictions or known claims of any kind, nature or description plus pay to the Company an aggregate purchase price of $50 (the “Purchase Price”), and the Company agreed to accept from its shareholders the old shares plus the Purchase Price in exchange for the transfer of old shares the new shares. As of September 30, 2018, the Company received cash proceeds of $39,404 from its shareholders to exchange the old shares for new shares and recorded it as contributed capital in the accompanying financial statements.

On May 16, 2018, the Company issued 50,000 shares of its common stock for a cash consideration of $50 pursuant to an agreement dated February 15, 2018. In addition, on the same date, the Company issued 105,000 shares of common stock for a cash consideration of $210 pursuant to an agreement dated March 1, 2018. The common shares issued were valued at the fair value on the date of execution of the agreement to issue such shares.

On May 16, 2018, the Company issued 10,050,000 shares of common stock for a cash consideration of $10,050 pursuant to an agreement dated March 1, 2018. The common shares were valued at $10,050 being their fair value on the date of execution of the agreement.



On June 21, 2018, the Company issued 50,000 shares of common stock to a consultant pursuant to an agreement, for providing consulting and business advisory services to the Company. The common shares were valued at $85,000 being their fair value on the date of execution of the agreement to issue such shares.

On July 2, 2018, the Company issued 150,000 shares of common stock to its officers/director at their fair value of $300,000 on the date of issuance. The Company recorded such issuance as compensation expense (see NOTE 7).

As a result of all common stock issuances, the Company had 161,155,000 shares and 150,150,000 shares of common stock issued and outstanding at September 30, 2018 and September 30, 2017, respectively.

Stock Option Plan

On May 30, 2018, the Board of Directors authorized and approved the 2018 Non-Qualified Stock Option Plan (the “2018 Plan) and reserved 10,000,000 shares of the Company’s common stock intended to be issued to selected officers, directors, consultants and key employees provided that bona fide services shall be rendered by such consultants or advisors and such services must not be in connection with the offer or sale of securities in a capital-raising transaction and do not promote or maintain a market for the Company’s securities. The Company filed a Registration Statement with the SEC on May 31, 2018 disclosing formation of 2018 Plan.

On May 30, 2018, the Board granted stock options under the 2018 Plan to two directors, an officer and an employee, and three independent consultants to purchase up to 450,000 shares of common stock with a five-year term. The stock options vested immediately upon the issuance date. The exercise price of the stock options to purchase common stock was at $1.50 per share, and the quoted market price of the Company stock on the grant date was $1.70. The option to purchase common stock expires on May 30, 2023. The fair value of options granted was $526,295, calculated using Black-Scholes option pricing model using the assumptions of risk free discount rate of 2.79%, volatility of 106%, 2.5 year-term for employees and directors and 5 year-term for non-employees, and dividend yield of 0%. The Company has recorded stock compensation expense of $526,295 for the year ended September 30, 2018.

X

- References
No definition available.
+ Details

Name: us-gaap_EquityAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-URI http://asc.fasb.org/topic&trid=2208762
+ Details

Name: us-gaap_StockholdersEquityNoteDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 39 R12.htm IDEA: XBRL DOCUMENT v3.19.2

PAYABLE TO AFFILIATES
12 Months Ended

Sep. 30, 2018

Payable To Affiliates

PAYABLE TO AFFILIATE
NOTE 6 – PAYABLE TO AFFILIATES



The Company has received an advance of $11,210 from a director for its working capital needs as of September 30, 2018 (see NOTE 7).



The Company has received advances from an affiliate for its working capital needs from an entity in which its Chief Executive Officer is also a director in such entity (NOTE 7). The advance received is non-interest bearing, unsecured and payable on demand.

Balance at

September 30, 2018

Balance at

September 30, 2017

Other payables – related parties $ 299,309 $ 80,137

Deferred revenue - related parties 57,341 -

Total $ 356,650 $ 80,137

X

- References
No definition available.
+ Details

Name: nhel_PayableToAffiliateAbstract

Namespace Prefix: nhel_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The entire disclosure for payable to affiliate disclosure.
+ References
No definition available.
+ Details

Name: nhel_PayableToAffiliateDisclosureTextBlock

Namespace Prefix: nhel_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 40 R39.htm IDEA: XBRL DOCUMENT v3.19.2

NOTE PAYABLE (Details Narrative) - GHS Investments, Inc [Member] - Equity Financing Agreement and Registration Rights Agreement [Member] - USD ($)
4 Months Ended

Jun. 05, 2018

Sep. 30, 2018

Number of shares issued 20,000,000

Promissory note principal amount $ 40,000

Interest rate 8.00%

Interest rate repaid Mar. 05, 2019

Accrued interest expense $ 1,026

X

- Definition
Face (par) amount of debt instrument at time of issuance.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28551-108399

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=114775985&loc=d3e28878-108400
+ Details

Name: us-gaap_DebtInstrumentFaceAmount

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Description of any adjustments made to the stated rate to determine the effective rate.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28551-108399

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22(a)(1))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_DebtInstrumentInterestRateBasisForEffectiveRate

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Effective interest rate for the funds borrowed under the debt agreement considering interest compounding and original issue discount or premium.
+ References
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 6
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=109500613&loc=SL6036836-161870

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28551-108399

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22(a)(1))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_DebtInstrumentInterestRateEffectivePercentage

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: instant

X

- Definition
Amount of the cost of borrowed funds accounted for as interest expense for debt.
+ References
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 6
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=109500613&loc=SL6036836-161870

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.8)
-URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227
+ Details

Name: us-gaap_InterestExpenseDebt

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644
+ Details

Name: us-gaap_SharesIssued

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Details

Name: us-gaap_DebtInstrumentAxis=nhel_GHSInvestmentsIncMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_TypeOfArrangementAxis=nhel_EquityFinancingAgreementAndRegistrationRightsAgreementMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

XML 41 R31.htm IDEA: XBRL DOCUMENT v3.19.2

PLANT AND EQUIPMENT (Details) - USD ($)
12 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Property, Plant and Equipment [Abstract]

Balance at beginning

Additions and consolidated through merger of subsidiaries 195,452

Amortization (35,973)

Balance at end $ 159,479

X

- Definition
Additions made to capitalized computer software costs during the period.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275
+ Details

Name: us-gaap_CapitalizedComputerSoftwareAdditions

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Amount of expense for amortization of capitalized computer software costs.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 985
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (b)(1)
-URI http://asc.fasb.org/extlink&oid=6501960&loc=d3e128462-111756

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 985
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6501960&loc=d3e128487-111756
+ Details

Name: us-gaap_CapitalizedComputerSoftwareAmortization1

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
The carrying amount of capitalized computer software costs net of accumulated amortization as of the balance sheet date.
+ References
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 985
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6501960&loc=d3e128462-111756
+ Details

Name: us-gaap_CapitalizedComputerSoftwareNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- References
No definition available.
+ Details

Name: us-gaap_PropertyPlantAndEquipmentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 42 R35.htm IDEA: XBRL DOCUMENT v3.19.2

PAYABLE TO AFFILIATES (Details) - USD ($)

Sep. 30, 2018

Sep. 30, 2017

Payable To Affiliates

Other payables - related parties $ 299,309 $ 80,137

Deferred revenue - related parties 57,341

Total $ 356,650 $ 80,137

X

- Definition
Amount of deferred revenue - related parties.
+ References
No definition available.
+ Details

Name: nhel_DeferredRevenueRelatedParties

Namespace Prefix: nhel_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- References
No definition available.
+ Details

Name: nhel_PayableToAffiliateAbstract

Namespace Prefix: nhel_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Amount of payable due to an entity that is affiliated with the reporting entity by means of direct or indirect ownership.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 946
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-04.12(3))
-URI http://asc.fasb.org/extlink&oid=6488278&loc=d3e603758-122996

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03.15(3))
-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(k)(1))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03.17)
-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 852
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6918054&loc=d3e56071-112765
+ Details

Name: us-gaap_DueToAffiliateCurrentAndNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Amount payable to related parties classified as other, due within one year or the normal operating cycle, if longer.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.19(a))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(k)(1))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864
+ Details

Name: us-gaap_DueToOtherRelatedPartiesClassifiedCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

XML 43 R9.htm IDEA: XBRL DOCUMENT v3.19.2

PLANT AND EQUIPMENT
12 Months Ended

Sep. 30, 2018

Property, Plant and Equipment [Abstract]

PLANT AND EQUIPMENT
NOTE 3 – PLANT AND EQUIPMENT

The Company purchased web-based naturopathic learning management system computer software, developed by a third party, to educate users with the health-related products for various illnesses, and how the Company’s learning systems could be used to improve their general wellbeing. The amount capitalized include direct costs incurred in developing the software purchased from the third party.

The following table presents details of our computer software costs as of September 30, 2018 and 2017:

Balance at

September 30, 2017

Additions and

consolidated

through merger

of subsidiaries
Amortization
Balance at

September 30, 2018

Plant and equipment $ - $ 195,452 $ (35,973 ) $ 159,479

Plant and equipment costs are being amortized on a straight-line basis over their estimated life of three years.

The future amortization expense of equipment costs as of September 30, 2018 are to be recorded in accordance with their estimated useful lives.

X

- References
No definition available.
+ Details

Name: us-gaap_PropertyPlantAndEquipmentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-URI http://asc.fasb.org/topic&trid=2155823
+ Details

Name: us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 44 R1.htm IDEA: XBRL DOCUMENT v3.19.2

Document and Entity Information - USD ($)
12 Months Ended

Sep. 30, 2018

Sep. 09, 2019

Document And Entity Information

Entity Registrant Name NATURAL HEALTH FARM HOLDINGS INC

Entity Central Index Key 0001621697

Document Type 10-K/A

Document Period End Date Sep. 30, 2018

Amendment Flag true

Amendment Description Explanatory Note The sole purpose of this Amendment No. 1 to the Annual Report on Form 10-K of Natural Health Farm Holdings Inc. for the year ended September 30, 2018, originally filed with the Securities and Exchange Commission on December 28, 2018 (the “Form 10-K”), is to restate its previously reported consolidated financial statements as at September 30, 2018. The restatement of the company’s consolidated financial statements followed an internal review of the company’s consolidated financial statements and accounting records that inadvertently excluded the financials reporting for NHF International Limited and its subsidiaries, Natural Tech R&D Sdn. Bhd. and NHF Management & Business Sdn. Bhd. This restatement has presented the periodic consolidated earnings of the company as a group. The following sections in the Original Filing are revised in this Form 10-K/A, solely as a result of, and to reflect, the restatement: Part I - Item 1 - Financial Statements Part I - Item 2 - Management’s Discussion and Analysis of Financial Condition and Results of Operations Part II - Item 6 – Exhibits Subsequent to the filing of this revised Annual Report on Form 10-K/A, we expect to file the Quarterly Report on Form 10-Q for period ended December 31, 2018. This report will include restatement of the consolidated financial statements (and related disclosures) for the periods described therein, as set forth in those reports. No other changes have been made to the Form 10-K. This Amendment No. 1 to the Form 10-K speaks as of the original filing date of the Form 10-K, does not reflect events that may have occurred subsequent to the original filing date and does not modify or update in any way disclosures made in the original Form 10-K.

Current Fiscal Year End Date --09-30

Entity File Number 333-210821

Entity a Well-known Seasoned Issuer No

Entity a Voluntary Filer Yes

Entity's Reporting Status Current Yes

Entity Filer Category Non-accelerated Filer

Entity Emerging Growth Company true

Entity Ex Transition Period false

Entity Shell Company false

Entity Small Business true

Entity Public Float $ 0

Entity Common Stock, Shares Outstanding 162,186,300

Document Fiscal Period Focus FY

Document Fiscal Year Focus 2018

X

- Definition
Description of changes contained within amended document.
+ References
No definition available.
+ Details

Name: dei_AmendmentDescription

Namespace Prefix: dei_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
If the value is true, then the document is an amendment to previously-filed/accepted document.
+ References
No definition available.
+ Details

Name: dei_AmendmentFlag

Namespace Prefix: dei_

Data Type: xbrli:booleanItemType

Balance Type: na

Period Type: duration

X

- Definition
End date of current fiscal year in the format --MM-DD.
+ References
No definition available.
+ Details

Name: dei_CurrentFiscalYearEndDate

Namespace Prefix: dei_

Data Type: xbrli:gMonthDayItemType

Balance Type: na

Period Type: duration

X

- Definition
This is focus fiscal period of the document report. For a first quarter 2006 quarterly report, which may also provide financial information from prior periods, the first fiscal quarter should be given as the fiscal period focus. Values: FY, Q1, Q2, Q3, Q4, H1, H2, M9, T1, T2, T3, M8, CY.
+ References
No definition available.
+ Details

Name: dei_DocumentFiscalPeriodFocus

Namespace Prefix: dei_

Data Type: dei:fiscalPeriodItemType

Balance Type: na

Period Type: duration

X

- Definition
This is focus fiscal year of the document report in CCYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.
+ References
No definition available.
+ Details

Name: dei_DocumentFiscalYearFocus

Namespace Prefix: dei_

Data Type: xbrli:gYearItemType

Balance Type: na

Period Type: duration

X

- Definition
The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented. If there is no historical data in the report, use the filing date. The format of the date is CCYY-MM-DD.
+ References
No definition available.
+ Details

Name: dei_DocumentPeriodEndDate

Namespace Prefix: dei_

Data Type: xbrli:dateItemType

Balance Type: na

Period Type: duration

X

- Definition
The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.
+ References
No definition available.
+ Details

Name: dei_DocumentType

Namespace Prefix: dei_

Data Type: dei:submissionTypeItemType

Balance Type: na

Period Type: duration

X

- Definition
A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation 12B
-Number 240
-Section 12
-Subsection b-2
+ Details

Name: dei_EntityCentralIndexKey

Namespace Prefix: dei_

Data Type: dei:centralIndexKeyItemType

Balance Type: na

Period Type: duration

X

- Definition
Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.
+ References
No definition available.
+ Details

Name: dei_EntityCommonStockSharesOutstanding

Namespace Prefix: dei_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition
Indicate 'Yes' or 'No' whether registrants (1) have 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 registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.
+ References
No definition available.
+ Details

Name: dei_EntityCurrentReportingStatus

Namespace Prefix: dei_

Data Type: dei:yesNoItemType

Balance Type: na

Period Type: duration

X

- Definition
Indicate if registrant meets the emerging growth company criteria.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation 12B
-Number 240
-Section 12
-Subsection b-2
+ Details

Name: dei_EntityEmergingGrowthCompany

Namespace Prefix: dei_

Data Type: xbrli:booleanItemType

Balance Type: na

Period Type: duration

X

- Definition
Indicate if registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Securities Act
-Number 7A
-Section B
-Subsection 2
+ Details

Name: dei_EntityExTransitionPeriod

Namespace Prefix: dei_

Data Type: xbrli:booleanItemType

Balance Type: na

Period Type: duration

X

- Definition
Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.
+ References
No definition available.
+ Details

Name: dei_EntityFileNumber

Namespace Prefix: dei_

Data Type: dei:fileNumberItemType

Balance Type: na

Period Type: duration

X

- Definition
Indicate whether the registrant is one of the following: (1) Large Accelerated Filer, (2) Accelerated Filer, (3) Non-accelerated Filer, (4) Smaller Reporting Company (Non-accelerated), (5) Smaller Reporting Accelerated Filer or (6) Smaller Reporting Company and Large Accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation 12B
-Number 240
-Section 12
-Subsection b-2
+ Details

Name: dei_EntityFilerCategory

Namespace Prefix: dei_

Data Type: dei:filerCategoryItemType

Balance Type: na

Period Type: duration

X

- Definition
State aggregate market value of voting and non-voting common equity held by non-affiliates computed by reference to price at which the common equity was last sold, or average bid and asked price of such common equity, as of the last business day of registrant's most recently completed second fiscal quarter. The public float should be reported on the cover page of the registrants form 10K.
+ References
No definition available.
+ Details

Name: dei_EntityPublicFloat

Namespace Prefix: dei_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation 12B
-Number 240
-Section 12
-Subsection b-2
+ Details

Name: dei_EntityRegistrantName

Namespace Prefix: dei_

Data Type: xbrli:normalizedStringItemType

Balance Type: na

Period Type: duration

X

- Definition
Indicate if company meets the shell company criteria: a company with no or nominal operations, and with no or nominal assets or assets consisting solely of cash and cash equivalents.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation 12B
-Number 240
-Section 12
-Subsection b-2
+ Details

Name: dei_EntityShellCompany

Namespace Prefix: dei_

Data Type: xbrli:booleanItemType

Balance Type: na

Period Type: duration

X

- Definition
Indicates that the company is a smaller reporting company with both a public float and revenues of less than $75 million.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation 12B
-Number 240
-Section 12
-Subsection b-2
+ Details

Name: dei_EntitySmallBusiness

Namespace Prefix: dei_

Data Type: xbrli:booleanItemType

Balance Type: na

Period Type: duration

X

- Definition
Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.
+ References
No definition available.
+ Details

Name: dei_EntityVoluntaryFilers

Namespace Prefix: dei_

Data Type: dei:yesNoItemType

Balance Type: na

Period Type: duration

X

- Definition
Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.
+ References
No definition available.
+ Details

Name: dei_EntityWellKnownSeasonedIssuer

Namespace Prefix: dei_

Data Type: dei:yesNoItemType

Balance Type: na

Period Type: duration

X

- References
No definition available.
+ Details

Name: nhel_DocumentAndEntityInformationAbstract

Namespace Prefix: nhel_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 45 R5.htm IDEA: XBRL DOCUMENT v3.19.2

Statements of Changes in Stockholders' Deficit - USD ($)

Common Stock [Member]

Additional Paid-In Capital [Member]

Accumulated Deficit [Member]

Foreign Currency Translation Reserve [Member]

Total

Balance at beginning at Sep. 30, 2016 $ 150,150 $ (126,050) $ (29,107) $ (5,007)

Balance at beginning (in shares) at Sep. 30, 2016 150,150,000

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Forgiveness of advance by former directors 14,229 14,229

Stock subscriptions received

Net loss (89,359) (89,359)

Balance at end at Sep. 30, 2017 $ 150,150 (111,821) (118,466) (80,137)

Balance at end (in shares) at Sep. 30, 2017 150,150,000

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Stock subscriptions received 39,404 39,404

Shares issued to consultants for services $ 1,050 103,950 105,000

Shares issued to consultants for services (in shares) 1,050,000

Stock options granted to employees, directors and consultants 526,295 526,295

Stock compensation expense $ 150 299,850 300,000

Stock compensation expense (in shares) 150,000

Shares sold for cash $ 10,205 $ 105 10,310

Shares sold for cash (in shares) 10,205,000

Reserves arising from merger of subsidiaries $ 529,329

Net loss (948,614) $ (22,944) (971,558)

Balance at end at Sep. 30, 2018 $ 161,555 $ 1,387,112 $ (1,067,080) $ (22,944) $ 458,643

Balance at end (in shares) at Sep. 30, 2018 161,555,000

X

- Definition
The amount refers to reserves arising from merger of subsidiaries.
+ References
No definition available.
+ Details

Name: nhel_ReservesArisingFromMergerOfSubsidiaries

Namespace Prefix: nhel_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
Amount of subscription received from investors who have been allocated, stock subscription received.
+ References
No definition available.
+ Details

Name: nhel_StockSubscriptionsReceived

Namespace Prefix: nhel_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
Decrease for amounts of indebtedness forgiven by the holder of the debt instrument.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690
+ Details

Name: us-gaap_DebtInstrumentDecreaseForgiveness

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Represents the compensation cost capitalized during the period arising from equity-based compensation arrangements (for example, shares of stock, units, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)(ii)
-URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901
+ Details

Name: us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsCapitalizedAmount

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
+ References
No definition available.
+ Details

Name: us-gaap_IncreaseDecreaseInStockholdersEquityRollForward

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.
+ References
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669619-108580

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(22))
-URI http://asc.fasb.org/extlink&oid=114873765&loc=SL114874048-224260

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1B
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669625-108580

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(18))
-URI http://asc.fasb.org/extlink&oid=114873790&loc=SL114874131-224263

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(20))
-URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3602-108585

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257
+ Details

Name: us-gaap_NetIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
Number of shares issued which are neither cancelled nor held in the treasury.
+ References
No definition available.
+ Details

Name: us-gaap_SharesOutstanding

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition
Number of shares issued in lieu of cash for services contributed to the entity. Number of shares includes, but is not limited to, shares issued for services contributed by vendors and founders.
+ References
No definition available.
+ Details

Name: us-gaap_StockIssuedDuringPeriodSharesIssuedForServices

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition
Number of new stock issued during the period.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(28))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_StockIssuedDuringPeriodSharesNewIssues

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition
Number of shares (or other type of equity) issued during the period as a result of any equity-based compensation plan other than an employee stock ownership plan (ESOP), net of any shares forfeited. Shares issued could result from the issuance of restricted stock, the exercise of stock options, stock issued under employee stock purchase plans, and/or other employee benefit plans.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(28))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition
Value of stock issued in lieu of cash for services contributed to the entity. Value of the stock issued includes, but is not limited to, services contributed by vendors and founders.
+ References
No definition available.
+ Details

Name: us-gaap_StockIssuedDuringPeriodValueIssuedForServices

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(28))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_StockIssuedDuringPeriodValueNewIssues

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
Value of stock (or other type of equity) issued during the period as a result of any equity-based compensation plan other than an employee stock ownership plan (ESOP), net of stock value of such awards forfeited. Stock issued could result from the issuance of restricted stock, the exercise of stock options, stock issued under employee stock purchase plans, and/or other employee benefit plans.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5047-113901

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(28))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (d)(1)
-URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901
+ Details

Name: us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 4.E)
-URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(31))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(30))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_StockholdersEquity

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

XML 46 R43.htm IDEA: XBRL DOCUMENT v3.19.2

INCOME TAX (Details 1) - USD ($)
12 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Tax expense

Local

Foreign 1,666

Provision for Income Tax $ 1,666

X

- Definition
Amount of deferred state, local, and federal tax expense (benefit) pertaining to income (loss) from continuing operations.
+ References
No definition available.
+ Details

Name: us-gaap_DeferredFederalStateAndLocalTaxExpenseBenefit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_DeferredFederalStateAndLocalTaxExpenseBenefitAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Amount of deferred foreign income tax expense (benefit) pertaining to income (loss) from continuing operations.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 6.I.7)
-URI http://asc.fasb.org/extlink&oid=34349781&loc=d3e330036-122817

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690
+ Details

Name: us-gaap_DeferredForeignIncomeTaxExpenseBenefit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.
+ References
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (h)
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 20
-Section 45
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=109238882&loc=d3e38679-109324
+ Details

Name: us-gaap_IncomeTaxExpenseBenefit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

XML 47 R47.htm IDEA: XBRL DOCUMENT v3.19.2

RESTATEMENT (Details 1) - USD ($)
12 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Total revenues $ 769,969

Cost of Goods Sold (362,847)

Gross Profit 407,122

Total Operating Expenses (1,354,462) (89,359)

Loss From Operations (947,340) (89,359)

Other income 1,418

Finance costs (1,026)

Loss Before Tax (946,948) (89,359)

Tax expense (1,666)

Net Loss (971,558) (89,359)

Other comprehensive expenses

Foreign currency translation differences (22,944)

Total comprehensive expense for the year (971,558)

Revenue from related parties [Member]

Total revenues 652,367

Revenue from non related parties [Member]

Total revenues 117,602

As Previously Reported [Member]

Total revenues 53,765

Cost of Goods Sold (14,669)

Gross Profit 39,096

Total Operating Expenses (1,165,282)

Loss From Operations (1,126,186)

Other income

Finance costs (1,026)

Loss Before Tax (1,127,212)

Tax expense

Net Loss (1,127,212)

Other comprehensive expenses

Foreign currency translation differences

Total comprehensive expense for the year (1,127,212)

As Previously Reported [Member] | Revenue from related parties [Member]

Total revenues 21,659

As Previously Reported [Member] | Revenue from non related parties [Member]

Total revenues 32,106

Adjustments Arising From Merger Of Subsidiaries [Member]

Total revenues 716,204

Cost of Goods Sold (348,178)

Gross Profit 368,026

Total Operating Expenses (189,180)

Loss From Operations 178,846

Other income 1,418

Finance costs

Loss Before Tax 180,264

Tax expense (1,666)

Net Loss 178,598

Other comprehensive expenses

Foreign currency translation differences (22,944)

Total comprehensive expense for the year 155,654

Adjustments Arising From Merger Of Subsidiaries [Member] | Revenue from related parties [Member]

Total revenues 630,708

Adjustments Arising From Merger Of Subsidiaries [Member] | Revenue from non related parties [Member]

Total revenues $ 85,496

X

- Definition
Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=114867106&loc=d3e557-108580

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1B
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669625-108580

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669619-108580
+ Details

Name: us-gaap_ComprehensiveIncomeNetOfTax

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
The aggregate cost of goods produced and sold and services rendered during the reporting period.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.2)
-URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227
+ Details

Name: us-gaap_CostOfRevenue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.1,2)
-URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227
+ Details

Name: us-gaap_GrossProfit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 940
-SubTopic 20
-Section 25
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=68072869&loc=d3e41242-110953

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(10))
-URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(8))
-URI http://asc.fasb.org/extlink&oid=114873790&loc=SL114874131-224263

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22694-107794

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(15))
-URI http://asc.fasb.org/extlink&oid=114873765&loc=SL114874048-224260
+ Details

Name: us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.
+ References
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (h)
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 20
-Section 45
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=109238882&loc=d3e38679-109324
+ Details

Name: us-gaap_IncomeTaxExpenseBenefit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Interest and debt related expenses associated with nonoperating financing activities of the entity.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6450988&loc=d3e26243-108391
+ Details

Name: us-gaap_InterestAndDebtExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.
+ References
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669619-108580

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(22))
-URI http://asc.fasb.org/extlink&oid=114873765&loc=SL114874048-224260

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1B
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669625-108580

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(18))
-URI http://asc.fasb.org/extlink&oid=114873790&loc=SL114874131-224263

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(20))
-URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3602-108585

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257
+ Details

Name: us-gaap_NetIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.
+ References
No definition available.
+ Details

Name: us-gaap_OperatingExpenses

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
The net result for the period of deducting operating expenses from operating revenues.
+ References
No definition available.
+ Details

Name: us-gaap_OperatingIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
Amount of tax expense (benefit), after reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature, attributable to parent entity.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 20
-URI http://asc.fasb.org/extlink&oid=108774443&loc=SL4569643-111683

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=108774443&loc=SL4569616-111683

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 1A
-Subparagraph (c)(3)
-URI http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684
+ Details

Name: us-gaap_OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToParent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Amount of other income that is infrequent in occurrence or unusual in nature.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=114868883&loc=SL114871943-224233
+ Details

Name: us-gaap_OtherNonrecurringIncome

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_OtherThanTemporaryImpairmentLossInvestmentsPortionInOtherComprehensiveLossTaxAttributableToParentHeldToMaturitySecuritiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130539-203045

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130545-203045

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 4
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130543-203045
+ Details

Name: us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Details

Name: srt_ProductOrServiceAxis=nhel_RevenueFromRelatedPartiesMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: srt_ProductOrServiceAxis=nhel_RevenueFromNonRelatedPartiesMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: srt_RestatementAxis=srt_RestatementAdjustmentMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

XML 48 R26.htm IDEA: XBRL DOCUMENT v3.19.2

INCOME TAX (Tables)
12 Months Ended

Sep. 30, 2018

Income Tax Disclosure [Abstract]

Schedule of foreign components loss
For the year ended September 30, 2018 and 2017 the local (United States) and foreign components loss before income taxes were comprised of the following:



September 30, 2018 September 30, 2017

Local tax jurisdiction $ (1,127,212 ) $ (89,359 )

Foreign tax jurisdiction:

Malaysia $ 180,264 $ -

Loss Before Provision for Income Tax $ (946,948 ) $ (89,359 )

Schedule of reconciliation of tax expense
Reconciliation of tax expense and the accounting profit multiplied by U.S’s domestic tax rate for 2018 and 2017:

September 30, 2018 September 30, 2017

Loss Before Provision for Income Tax $ (946,948 ) $ (89,359 )

Tax at statutory tax rate of 21% (2017: 35%) (198,859 ) (31,276 )

Effect of tax rates in foreign jurisdictions $ 12,970 $ -

Temporary difference not recognized 238,351 31,276

Expenses not deductible for tax purposes 1,785

Tax incentives (#) (52,581 )

Provision for Income Tax $ 1,666 $ -

Schedule of income tax expense
The provision for income tax consists of the following:

September 30, 2018 September 30, 2017

Tax expense

- Local $ - $ -

- Foreign (#) 1,666 -

Provision for Income Tax $ 1,666 $ -

X

- References
No definition available.
+ Details

Name: us-gaap_IncomeTaxDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319
+ Details

Name: us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319
+ Details

Name: us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Tabular disclosure of income before income tax between domestic and foreign jurisdictions.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h)(1)(i))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690
+ Details

Name: us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 49 R22.htm IDEA: XBRL DOCUMENT v3.19.2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

Schedule of assets and liabilities measured and recognized at fair value
The following table presents assets and liabilities that were measured and recognized at fair value as of September 30, 2018 on a recurring basis:

Description Level 1 Level 2 Level 3

None $ - $ - $ -

The following table presents assets and liabilities that were measured and recognized at fair value as of September 30, 2017 on a recurring basis:

Description Level 1 Level 2 Level 3

None $ - $ - $ -

X

- References
No definition available.
+ Details

Name: us-gaap_AccountingPoliciesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19190-110258
+ Details

Name: us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 50 R33.htm IDEA: XBRL DOCUMENT v3.19.2

OTHER INVESTMENTS (Details Narrative) - USD ($)

Sep. 30, 2018

Sep. 30, 2017

Payables and Accruals [Abstract]

Other investments $ 93,580

X

- Definition
Amount of investments classified as other.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03.1(f,g))
-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.12)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_OtherInvestments

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- References
No definition available.
+ Details

Name: us-gaap_PayablesAndAccrualsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 51 R37.htm IDEA: XBRL DOCUMENT v3.19.2

RELATED PARTY TRANSACTIONS (Details Narrative)
12 Months Ended

Jul. 02, 2018

USD ($)

shares

May 30, 2018

USD ($)

$ / shares

shares

Dec. 28, 2017

USD ($)

Dec. 21, 2017

USD ($)

Dec. 11, 2017

Number

Nov. 20, 2017

Number

Sep. 30, 2018

USD ($)

Sep. 30, 2017

USD ($)

Defined Benefit Plan Disclosure [Line Items]

Advance from director $ 11,210 $ 0

Number of naturopathic learning management system sold | Number 20 10

Proceeds from naturopathic learning management system sold $ 50,000 $ 29,000

Deferred revenue from related parties 57,341

Number of stock options granted | shares 526,295

Value of shares issued 105,000

Stock based compensation 826,295

Share price (in dollars per share) | $ / shares $ 1.70

Risk-free interest rate 2.79%

Expected volatility rate 106.00%

Two Officers [Member]

Defined Benefit Plan Disclosure [Line Items]

Value of shares issued $ 300,000

Number of shares issued | shares 150,000

Three Officers/Directors [Member]

Defined Benefit Plan Disclosure [Line Items]

Number of stock options granted | shares 250,000

Exercise price (in dollars per share) | $ / shares $ 1.50

Value of shares issued $ 271,061

Stock based compensation 271,061

Chief Executive Officer [Member]

Defined Benefit Plan Disclosure [Line Items]

Revenue from related parties 13,356

Deferred revenue from related parties $ 36,644

Term Thirty-six months

Director [Member]

Defined Benefit Plan Disclosure [Line Items]

Revenue from related parties $ 8,303

Deferred revenue from related parties $ 20,697

Term Thirty-six months

X

- Definition
It represent of number of naturopathic learning management system sold.
+ References
No definition available.
+ Details

Name: nhel_NumberOfNaturopathicLearningManagementSystemSold

Namespace Prefix: nhel_

Data Type: xbrli:integerItemType

Balance Type: na

Period Type: duration

X

- Definition
The carrying amount of consideration received or receivable as of the balance sheet date on potential earnings that were not recognized as revenue in conformity with GAAP, and which are expected to be recognized as such within one year or the normal operating cycle, if longer, including sales, license fees, and royalties, but excluding interest income.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section 45
-Paragraph 8
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=82887183&loc=d3e6935-107765
+ Details

Name: us-gaap_DeferredRevenueCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
+ References
No definition available.
+ Details

Name: us-gaap_DefinedBenefitPlanDisclosureLineItems

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Amounts due to recorded owners or owners with a beneficial interest of more than 10 percent of the voting interests or officers of the company. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 946
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-04(12))
-URI http://asc.fasb.org/extlink&oid=6488278&loc=d3e603758-122996

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(17))
-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(k)(1))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(19)(a)(5))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_DueToOfficersOrStockholdersCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
The cash inflow from sale of machinery and equipment.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 12
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3179-108585
+ Details

Name: us-gaap_ProceedsFromSaleOfMachineryAndEquipment

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Description of the terms and manner of settlement of the related party transaction.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864
+ Details

Name: us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Amount of revenue, fees and commissions earned from transactions between (a) a parent company and its subsidiaries; (b) subsidiaries of a common parent; (c) an entity and trusts for the benefit of employees, for example, but not limited to, pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management; (d) an entity and its principal, owners, management, or members of their immediate families; and (e) affiliates.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 946
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07.1(c))
-URI http://asc.fasb.org/extlink&oid=114873854&loc=SL114874292-224272

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.1(e))
-URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227
+ Details

Name: us-gaap_RevenueFromRelatedParties

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3602-108585
+ Details

Name: us-gaap_ShareBasedCompensation

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
The estimated measure of the percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(ii)
-URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901
+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition
The risk-free interest rate assumption that is used in valuing an option on its own shares.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(iv)
-URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901
+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition
Gross number of share options (or share units) granted during the period.
+ References
No definition available.
+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition
Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.
+ References
No definition available.
+ Details

Name: us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition
Price of a single share of a number of saleable stocks of a company.
+ References
No definition available.
+ Details

Name: us-gaap_SharePrice

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition
Number of shares issued in lieu of cash for services contributed to the entity. Number of shares includes, but is not limited to, shares issued for services contributed by vendors and founders.
+ References
No definition available.
+ Details

Name: us-gaap_StockIssuedDuringPeriodSharesIssuedForServices

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition
Value of stock issued in lieu of cash for services contributed to the entity. Value of the stock issued includes, but is not limited to, services contributed by vendors and founders.
+ References
No definition available.
+ Details

Name: us-gaap_StockIssuedDuringPeriodValueIssuedForServices

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Details

Name: us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=nhel_TwoOfficersMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=nhel_ThreeOfficersDirectorsMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_ChiefExecutiveOfficerMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_DirectorMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

XML 52 R18.htm IDEA: XBRL DOCUMENT v3.19.2

INCOME TAX
12 Months Ended

Sep. 30, 2018

Income Tax Disclosure [Abstract]

INCOME TAX
NOTE 12 – INCOME TAX

For the year ended September 30, 2018 and 2017 the local (United States) and foreign components loss before income taxes were comprised of the following:

September 30, 2018 September 30, 2017

Local tax jurisdiction $ (1,127,212 ) $ (89,359 )

Foreign tax jurisdiction:

Malaysia $ 180,264 $ -

Loss Before Provision for Income Tax $ (946,948 ) $ (89,359 )

Reconciliation of tax expense and the accounting profit multiplied by U.S’s domestic tax rate for 2018 and 2017:

September 30, 2018 September 30, 2017

Loss Before Provision for Income Tax $ (946,948 ) $ (89,359 )

Tax at statutory tax rate of 21% (2017: 35%) (198,859 ) (31,276 )

Effect of tax rates in foreign jurisdictions $ 12,970 $ -

Temporary difference not recognized 238,351 31,276

Expenses not deductible for tax purposes 1,785

Tax incentives (#) (52,581 )

Provision for Income Tax $ 1,666 $ -

The Company is a U.S. entity and is subject to the United States federal income tax however no provision for income taxes in the United States has been made as the Company had no United States taxable income for the year ended September 30, 2019.

The tax expense of $1,666 (2017: $ Nil) is arising from Malaysian entities carry a corporate tax rate of 18%.

The provision for income tax consists of the following:

September 30, 2018 September 30, 2017

Tax expense

- Local $ - $ -

- Foreign (#) 1,666 -

Provision for Income Tax $ 1,666 $ -



(#) Lower effective tax rate is notably from Malaysian entities was due to Natural Tech R&D Sdn. Bhd. was granted BioNexus Status by the Malaysian Biotechnology Corporation Sdn. Bhd. and Malaysia’s Ministry of Finance. With this tax incentives, the entire statutory business income is exempted from tax for a period of 10 consecutive years of assessment with effect from 25^th May 2010.

X

- References
No definition available.
+ Details

Name: us-gaap_IncomeTaxDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-URI http://asc.fasb.org/topic&trid=2144680
+ Details

Name: us-gaap_IncomeTaxDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 53 R14.htm IDEA: XBRL DOCUMENT v3.19.2

NOTE PAYABLE
12 Months Ended

Sep. 30, 2018

Debt Disclosure [Abstract]

NOTE PAYABLE
NOTE 8 – NOTE PAYABLE

Note payable consist of:

Balance at
September 30, 2018 Balance at
September 30, 2017

Note payable - GHS Investments, Inc. $ 40,000 $ -

Total 40,000 -

Current portion $ 40,000 $ -

On June 5, 2018, the Company entered into an Equity Financing Agreement and Registration Rights Agreement with GHS Investments Inc. (“GHS”) pursuant to which GHS agreed to purchase up to $20,000,000 in shares of Company common stock. The obligations of GHS to purchase the shares of Company common stock are subject to the conditions set forth in the Equity Financing Agreement, including, without limitation, the condition that a registration statement on Form S-1 registering the shares of Company common stock to be sold to GHS be filed with the Securities and Exchange Commission and become effective. The Registration Rights Agreement provides that the Company shall use commercially reasonable efforts to file the registration statement within 30 days after the date of the Registration Rights Agreement and have the registration statement become effective within 90 days after it is filed. In connection with the Equity Financing Agreement, the Company executed a promissory note in the principal amount of $40,000 (the “Note”) as payment of the commitment fee for the Equity Financing Agreement. The Note bears interest at the rate of 8% and must be repaid on or before March 5, 2019. The Company has recorded the commitment fee as an expense in the accompanying statements of operations for the year ended September 30, 2018. The Company has accrued the interest expense of $1,026 on the principal balance of $40,000 for the period from June 5, 2018 to September 30, 2018.

X

- Definition
The entire disclosure for equity financial agreement and note payable disclosure.
+ References
No definition available.
+ Details

Name: nhel_EquityFinancingAgreementAndNotePayableDisclosureTextBlock

Namespace Prefix: nhel_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_DebtDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 54 R10.htm IDEA: XBRL DOCUMENT v3.19.2

OTHER INVESTMENTS
12 Months Ended

Sep. 30, 2018

Investments, All Other Investments [Abstract]

OTHER INVESTMENTS
NOTE 4 – OTHER INVESTMENTS

Other investments amounting to $93,580 as at September 30, 2018, represents unquoted investments carried at amortized costs.

X

- Definition
The entire disclosure for investments, including all tables.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 6
-Section 10
-Paragraph (c)
-Subparagraph (1)
+ Details

Name: invest_InvestmentTextBlock

Namespace Prefix: invest_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_InvestmentsAllOtherInvestmentsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 55 FilingSummary.xml IDEA: XBRL DOCUMENT 3.19.2 html 81 249 1 true 31 0 false 5 false false R1.htm 00000001 - Document - Document and Entity Information Sheet http://nhf.com.my/role/DocumentAndEntityInformation Document and Entity Information Cover 1 false false R2.htm 00000002 - Statement - BALANCE SHEETS Sheet http://nhf.com.my/role/BalanceSheets BALANCE SHEETS Statements 2 false false R3.htm 00000003 - Statement - BALANCE SHEETS (Parenthetical) Sheet http://nhf.com.my/role/BalanceSheetsParenthetical BALANCE SHEETS (Parenthetical) Statements 3 false false R4.htm 00000004 - Statement - STATEMENTS OF OPERATIONS Sheet http://nhf.com.my/role/StatementsOfOperations STATEMENTS OF OPERATIONS Statements 4 false false R5.htm 00000005 - Statement - Statements of Changes in Stockholders' Deficit Sheet http://nhf.com.my/role/StatementsOfChangesInStockholdersDeficit Statements of Changes in Stockholders' Deficit Statements 5 false false R6.htm 00000006 - Statement - STATEMENTS OF CASH FLOWS Sheet http://nhf.com.my/role/StatementsOfCashFlows STATEMENTS OF CASH FLOWS Statements 6 false false R7.htm 00000007 - Disclosure - NATURE OF OPERATIONS, LIQUIDITY AND GOING CONCERN Sheet http://nhf.com.my/role/NatureOfOperationsLiquidityAndGoingConcern NATURE OF OPERATIONS, LIQUIDITY AND GOING CONCERN Notes 7 false false R8.htm 00000008 - Disclosure - SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES Sheet http://nhf.com.my/role/SummaryOfSignifcantAccountingPolicies SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES Notes 8 false false R9.htm 00000009 - Disclosure - PLANT AND EQUIPMENT Sheet http://nhf.com.my/role/PlantAndEquipment PLANT AND EQUIPMENT Notes 9 false false R10.htm 00000010 - Disclosure - OTHER INVESTMENTS Sheet http://nhf.com.my/role/OtherInvestments OTHER INVESTMENTS Notes 10 false false R11.htm 00000011 - Disclosure - ACCOUNT PAYABLES AND ACCRUED EXPENSES Sheet http://nhf.com.my/role/AccountsPayable ACCOUNT PAYABLES AND ACCRUED EXPENSES Notes 11 false false R12.htm 00000012 - Disclosure - PAYABLE TO AFFILIATES Sheet http://nhf.com.my/role/PayableToAffiliates PAYABLE TO AFFILIATES Notes 12 false false R13.htm 00000013 - Disclosure - RELATED PARTY TRANSACTIONS Sheet http://nhf.com.my/role/RelatedPartyTransactions RELATED PARTY TRANSACTIONS Notes 13 false false R14.htm 00000014 - Disclosure - NOTE PAYABLE Sheet http://nhf.com.my/role/NotePayable NOTE PAYABLE Notes 14 false false R15.htm 00000015 - Disclosure - COMMITMENTS AND CONTINGENCIES Sheet http://nhf.com.my/role/CommitmentsAndContingencies COMMITMENTS AND CONTINGENCIES Notes 15 false false R16.htm 00000016 - Disclosure - STOCKHOLDERS' DEFICIT Sheet http://nhf.com.my/role/StockholdersDeficit STOCKHOLDERS' DEFICIT Notes 16 false false R17.htm 00000017 - Disclosure - RELATED PARTIES Sheet http://nhf.com.my/role/RelatedParties RELATED PARTIES Notes 17 false false R18.htm 00000018 - Disclosure - INCOME TAX Sheet http://nhf.com.my/role/IncomeTax INCOME TAX Notes 18 false false R19.htm 00000019 - Disclosure - RESTATEMENT Sheet http://nhf.com.my/role/Restatement RESTATEMENT Notes 19 false false R20.htm 00000020 - Disclosure - SUBSEQUENT EVENTS Sheet http://nhf.com.my/role/SubsequentEvents SUBSEQUENT EVENTS Notes 20 false false R21.htm 00000021 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) Sheet http://nhf.com.my/role/SummaryOfSignificantAccountingPoliciesPolicies SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) Policies 21 false false R22.htm 00000022 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) Sheet http://nhf.com.my/role/SummaryOfSignificantAccountingPoliciesTables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) Tables 22 false false R23.htm 00000023 - Disclosure - PLANT AND EQUIPMENT (Tables) Sheet http://nhf.com.my/role/PlantAndEquipmentTables PLANT AND EQUIPMENT (Tables) Tables http://nhf.com.my/role/PlantAndEquipment 23 false false R24.htm 00000024 - Disclosure - PAYABLE TO AFFILIATES (Tables) Sheet http://nhf.com.my/role/PayableToAffiliatesTables PAYABLE TO AFFILIATES (Tables) Tables http://nhf.com.my/role/PayableToAffiliates 24 false false R25.htm 00000025 - Disclosure - NOTE PAYABLE (Tables) Sheet http://nhf.com.my/role/NotePayableTables NOTE PAYABLE (Tables) Tables http://nhf.com.my/role/NotePayable 25 false false R26.htm 00000026 - Disclosure - INCOME TAX (Tables) Sheet http://nhf.com.my/role/IncomeTaxTables INCOME TAX (Tables) Tables http://nhf.com.my/role/IncomeTax 26 false false R27.htm 00000027 - Disclosure - RESTATEMENT (Tables) Sheet http://nhf.com.my/role/RestatementTables RESTATEMENT (Tables) Tables http://nhf.com.my/role/Restatement 27 false false R28.htm 00000028 - Disclosure - NATURE OF OPERATIONS, LIQUIDITY AND GOING CONCERN (Details Narrative) Sheet http://nhf.com.my/role/NatureOfOperationsLiquidityAndGoingConcernDetailsNarrative NATURE OF OPERATIONS, LIQUIDITY AND GOING CONCERN (Details Narrative) Details http://nhf.com.my/role/NatureOfOperationsLiquidityAndGoingConcern 28 false false R29.htm 00000029 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) Sheet http://nhf.com.my/role/SummaryOfSignificantAccountingPoliciesDetails SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) Details http://nhf.com.my/role/SummaryOfSignificantAccountingPoliciesTables 29 false false R30.htm 00000030 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) Sheet http://nhf.com.my/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) Details http://nhf.com.my/role/SummaryOfSignificantAccountingPoliciesTables 30 false false R31.htm 00000031 - Disclosure - PLANT AND EQUIPMENT (Details) Sheet http://nhf.com.my/role/PlantAndEquipmentDetails PLANT AND EQUIPMENT (Details) Details http://nhf.com.my/role/PlantAndEquipmentTables 31 false false R32.htm 00000032 - Disclosure - PLANT AND EQUIPMENT (Details Narrative) Sheet http://nhf.com.my/role/PlantAndEquipmentDetailsNarrative PLANT AND EQUIPMENT (Details Narrative) Details http://nhf.com.my/role/PlantAndEquipmentTables 32 false false R33.htm 00000033 - Disclosure - OTHER INVESTMENTS (Details Narrative) Sheet http://nhf.com.my/role/OtherInvestmentsDetailsNarrative OTHER INVESTMENTS (Details Narrative) Details http://nhf.com.my/role/OtherInvestments 33 false false R34.htm 00000034 - Disclosure - ACCOUNT PAYABLES AND ACCRUED EXPENSES (Details Narrative) Sheet http://nhf.com.my/role/AccountPayablesAndAccruedExpensesDetailsNarrative ACCOUNT PAYABLES AND ACCRUED EXPENSES (Details Narrative) Details http://nhf.com.my/role/AccountsPayable 34 false false R35.htm 00000035 - Disclosure - PAYABLE TO AFFILIATES (Details) Sheet http://nhf.com.my/role/PayableToAffiliatesDetails PAYABLE TO AFFILIATES (Details) Details http://nhf.com.my/role/PayableToAffiliatesTables 35 false false R36.htm 00000036 - Disclosure - PAYABLE TO AFFILIATES (Details Narrative) Sheet http://nhf.com.my/role/PayableToAffiliatesDetailsNarrative PAYABLE TO AFFILIATES (Details Narrative) Details http://nhf.com.my/role/PayableToAffiliatesTables 36 false false R37.htm 00000037 - Disclosure - RELATED PARTY TRANSACTIONS (Details Narrative) Sheet http://nhf.com.my/role/RelatedPartyTransactionsDetailsNarrative RELATED PARTY TRANSACTIONS (Details Narrative) Details http://nhf.com.my/role/RelatedPartyTransactions 37 false false R38.htm 00000038 - Disclosure - NOTE PAYABLE (Details) Sheet http://nhf.com.my/role/NotePayableDetails NOTE PAYABLE (Details) Details http://nhf.com.my/role/NotePayableTables 38 false false R39.htm 00000039 - Disclosure - NOTE PAYABLE (Details Narrative) Sheet http://nhf.com.my/role/NotePayableDetailsNarrative NOTE PAYABLE (Details Narrative) Details http://nhf.com.my/role/NotePayableTables 39 false false R40.htm 00000040 - Disclosure - STOCKHOLDERS' DEFICIT (Details Narrative) Sheet http://nhf.com.my/role/StockholdersDeficitDetailsNarrative STOCKHOLDERS' DEFICIT (Details Narrative) Details http://nhf.com.my/role/StockholdersDeficit 40 false false R41.htm 00000041 - Disclosure - STOCKHOLDERS' DEFICIT (Details Narrative 1) Sheet http://nhf.com.my/role/StockholdersDeficitDetailsNarrative1 STOCKHOLDERS' DEFICIT (Details Narrative 1) Details http://nhf.com.my/role/StockholdersDeficit 41 false false R42.htm 00000042 - Disclosure - INCOME TAX (Details) Sheet http://nhf.com.my/role/IncomeTaxDetails INCOME TAX (Details) Details http://nhf.com.my/role/IncomeTaxTables 42 false false R43.htm 00000043 - Disclosure - INCOME TAX (Details 1) Sheet http://nhf.com.my/role/IncomeTaxDetails1 INCOME TAX (Details 1) Details http://nhf.com.my/role/IncomeTaxTables 43 false false R44.htm 00000044 - Disclosure - INCOME TAX (Details 2) Sheet http://nhf.com.my/role/IncomeTaxDetails2 INCOME TAX (Details 2) Details http://nhf.com.my/role/IncomeTaxTables 44 false false R45.htm 00000045 - Disclosure - INCOME TAX (Details Narrative) Sheet http://nhf.com.my/role/IncomeTaxDetailsNarrative INCOME TAX (Details Narrative) Details http://nhf.com.my/role/IncomeTaxTables 45 false false R46.htm 00000046 - Disclosure - RESTATEMENT (Details) Sheet http://nhf.com.my/role/RestatementDetails RESTATEMENT (Details) Details http://nhf.com.my/role/RestatementTables 46 false false R47.htm 00000047 - Disclosure - RESTATEMENT (Details 1) Sheet http://nhf.com.my/role/RestatementDetails1 RESTATEMENT (Details 1) Details http://nhf.com.my/role/RestatementTables 47 false false R48.htm 00000048 - Disclosure - RESTATEMENT (Details Narrative) Sheet http://nhf.com.my/role/RestatementDetailsNarrative RESTATEMENT (Details Narrative) Details http://nhf.com.my/role/RestatementTables 48 false false R49.htm 00000049 - Disclosure - SUBSEQUENT EVENTS (Details Narrative) Sheet http://nhf.com.my/role/SubsequentEventsDetailsNarrative SUBSEQUENT EVENTS (Details Narrative) Details http://nhf.com.my/role/SubsequentEvents 49 false false All Reports Book All Reports nhel-20180930.xml nhel-20180930.xsd nhel-20180930_cal.xml nhel-20180930_def.xml nhel-20180930_lab.xml nhel-20180930_pre.xml http://xbrl.sec.gov/country/2017-01-31 http://fasb.org/us-gaap/2018-01-31 http://xbrl.sec.gov/dei/2018-01-31 http://fasb.org/srt/2018-01-31 http://xbrl.sec.gov/invest/2013-01-31 true true XML 56 R32.htm IDEA: XBRL DOCUMENT v3.19.2

PLANT AND EQUIPMENT (Details Narrative)
12 Months Ended

Sep. 30, 2018

Property, Plant and Equipment [Abstract]

Estimated useful life 3 years

X

- References
No definition available.
+ Details

Name: us-gaap_PropertyPlantAndEquipmentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.
+ References
No definition available.
+ Details

Name: us-gaap_PropertyPlantAndEquipmentUsefulLife

Namespace Prefix: us-gaap_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: duration

XML 57 R36.htm IDEA: XBRL DOCUMENT v3.19.2

PAYABLE TO AFFILIATES (Details Narrative) - USD ($)

Sep. 30, 2018

Sep. 30, 2017

Payable To Affiliates

Advance from director $ 11,210 $ 0

X

- References
No definition available.
+ Details

Name: nhel_PayableToAffiliateAbstract

Namespace Prefix: nhel_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Amounts due to recorded owners or owners with a beneficial interest of more than 10 percent of the voting interests or officers of the company. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 946
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-04(12))
-URI http://asc.fasb.org/extlink&oid=6488278&loc=d3e603758-122996

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(17))
-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(k)(1))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(19)(a)(5))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_DueToOfficersOrStockholdersCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

XML 58 R15.htm IDEA: XBRL DOCUMENT v3.19.2

COMMITMENTS AND CONTINGENCIES
12 Months Ended

Sep. 30, 2018

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES
NOTE 9 – COMMITMENTS AND CONTINGENCIES

Litigation Costs and Contingencies

From time to time, the Company may become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business. Litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm business. Other than as set forth below, management is currently not aware of any such legal proceedings or claims that could have, individually or in the aggregate, a material adverse effect on our business, financial condition, or operating results.

In the normal course of business, the Company incurs costs to hire and retain external legal counsel to advise it on regulatory, litigation and other matters. The Company expenses these costs as the related services are received. If a loss is considered probable and the amount can be reasonable estimated, the Company recognizes an expense for the estimated loss.

X

- References
No definition available.
+ Details

Name: us-gaap_CommitmentsAndContingenciesDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The entire disclosure for commitments and contingencies.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-URI http://asc.fasb.org/topic&trid=2127136

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 440
-URI http://asc.fasb.org/topic&trid=2144648
+ Details

Name: us-gaap_CommitmentsAndContingenciesDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 59 R11.htm IDEA: XBRL DOCUMENT v3.19.2

ACCOUNT PAYABLES AND ACCRUED EXPENSES
12 Months Ended

Sep. 30, 2018

Payables and Accruals [Abstract]

ACCOUNT PAYABLES AND ACCRUED EXPENSES
NOTE 5 – ACCOUNT PAYABLES AND ACCRUED EXPENSES



Account payables as at September 30, 2018 and September 30, 2017 totaled $71,678 and $0, respectively while the accrued expenses as of September 30, 2018 and September 30, 2017 totaled $36,720 and $0, respectively.

X

- Definition
The entire disclosure for accounts payable, accrued expenses, and other liabilities that are classified as current at the end of the reporting period.
+ References
No definition available.
+ Details

Name: us-gaap_AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_PayablesAndAccrualsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 60 R19.htm IDEA: XBRL DOCUMENT v3.19.2

RESTATEMENT
12 Months Ended

Sep. 30, 2018

Restatement

RESTATEMENT

NOTE 13 – RESTATEMENT



On January 31, 2018, the company acquired the total outstanding share of NHF International Limited, an investment holding company, at USD$1 Upon the completion of the acquisition, its subsidiaries, both Natural Tech R&D Sdn Bhd and NHF Management & Business Sdn Bhd, in turn, became wholly-owned subsidiaries of the Company. As this transaction is business combination under common control, as deliberated and determined by Directors of the Company, difference between purchase considerations and net tangible assets acquired is recorded in merger reserves which amounted to $529,329. Natural Tech R&D Sdn Bhd, a BioNexus Status Company in Malaysia, specializes in research and development, cultivation, extraction and commercialization of nutraceuticals based on medicinal fungi and NHF Management & Business Sdn Bhd, providing franchisee management services and consultation, such as point-of-sales system, resources, branding and marketing.



The following balances and amounts in the initial financial statements announced on 28 December 2018 were inadvertently reported on the condensed consolidated balance sheets and condensed consolidated statements of operations. The effects of correction of errors are disclosed as below:

Condensed Consolidated Balance Sheets

As previously reported
Adjustments arising from
merger of subsidiaries

As restated

$ $ $

Current assets 28,002 750,693 778,695

Non-current assets 30,781 222,278 253,059

Total assets 58,783 972,971 1,031,754

Current liabilities 285,123 279,829 564,952

Non-current liabilities - 8,159 8,159

Total liabilities 285,123 287,988 573,111

Share Capital 161,555 - 161,555

Reserves (387,895 ) 684,983 297,088

Total equity (226,340 ) 684,983 458,643

Condensed Consolidated Statement of Operations For the Year Ended September 30, 2018

As previously reported
Adjustments arising from
merger of subsidiaries

As restated

$ $ $

Revenues – related parties 21,659 630,708 652,367

Revenues – third parties 32,106 85,496 117,602

Total revenues 53,765 716,204 769,969

Cost of Goods Sold (14,669 ) (348,178 ) (362,847 )

Gross Profit 39,096 368,026 407,122

Total Operating Expenses (1,165,282 ) (189,180 ) (1,354,462 )

Loss From Operations (1,126,186 ) 178,846 (947,340 )

Other income - 1,418 1,418

Finance costs (1,026 ) - (1,026 )

Loss Before Tax (1,127,212 ) 180,264 (946,948 )

Tax expense - (1,666 ) (1,666 )

Net Loss (1,127,212 ) 178,598 (948,614 )

Other comprehensive expenses

Foreign currency translation differences - (22,944 ) (22,944 )

Total comprehensive expense for the year (1,127,212 ) 155,654 (971,558 )

The above restatements do not have any significant impact to the basic and dilutive net loss per share as compared to initial announcement on 28 December 2018.

X

- References
No definition available.
+ Details

Name: nhel_RestatementAbstract

Namespace Prefix: nhel_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The entire disclosure for restatement.
+ References
No definition available.
+ Details

Name: nhel_RestatementTextBlock

Namespace Prefix: nhel_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 61 R4.htm IDEA: XBRL DOCUMENT v3.19.2

STATEMENTS OF OPERATIONS - USD ($)
12 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Total Revenues $ 769,969

Cost of goods sold (362,847)

Gross Profit 407,122

Operating Expenses:

Consulting fees (159,862) (33,986)

Legal and filing fees (51,719) (9,093)

Stock compensation (826,295)

Other general and administrative (316,586) (46,280)

Total Operating Expenses (1,354,462) (89,359)

Loss from Operations (947,340) (89,359)

Other Income (Expense)

Other operating income 1,418

Interest expense (1,026)

Total Other Income (expense) 392

Loss Before Provision for Income Tax 946,948 89,359

Provision for Income Tax (1,666)

Net Loss (948,614) (89,359)

Other comprehensive expenses

Foreign currency translation differences (22,944)

Total comprehensive expense for the year $ (971,558) $ (89,359)

Basic and Dilutive Net Loss Per Share (in dollars per share) $ (0.01) $ (0.00)

Weighted Average Number of Shares Outstanding - Basic and Diluted (in shares) 154,691,466 150,150,000

Revenue from related parties [Member]

Total Revenues $ 652,367

Revenue from non related parties [Member]

Total Revenues $ 117,602

X

- Definition
Expenses related to consulting fees.
+ References
No definition available.
+ Details

Name: nhel_ConsultingFees

Namespace Prefix: nhel_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Expenses related to filing fees.
+ References
No definition available.
+ Details

Name: nhel_FilingFees

Namespace Prefix: nhel_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
The aggregate cost of goods produced and sold and services rendered during the reporting period.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.2)
-URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227
+ Details

Name: us-gaap_CostOfRevenue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements. Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period. Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.
+ References
Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=109260490&loc=d3e1337-109256
+ Details

Name: us-gaap_EarningsPerShareBasicAndDiluted

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition
Amount before tax of foreign currency transaction realized and unrealized gain (loss) recognized in the income statement.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6450222&loc=d3e30840-110895

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 20
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=109240200&loc=d3e30700-110894

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 20
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=109240200&loc=d3e30690-110894
+ Details

Name: us-gaap_ForeignCurrencyTransactionGainLossBeforeTax

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.1,2)
-URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227
+ Details

Name: us-gaap_GrossProfit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 940
-SubTopic 20
-Section 25
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=68072869&loc=d3e41242-110953

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(10))
-URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(8))
-URI http://asc.fasb.org/extlink&oid=114873790&loc=SL114874131-224263

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22694-107794

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(15))
-URI http://asc.fasb.org/extlink&oid=114873765&loc=SL114874048-224260
+ Details

Name: us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.
+ References
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (h)
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 20
-Section 45
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=109238882&loc=d3e38679-109324
+ Details

Name: us-gaap_IncomeTaxExpenseBenefit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Amount of the cost of borrowed funds accounted for as interest expense.
+ References
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6450988&loc=d3e26243-108391

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28555-108399

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (210.5-03(11))
-URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04.9)
-URI http://asc.fasb.org/extlink&oid=114873765&loc=SL114874048-224260
+ Details

Name: us-gaap_InterestExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.
+ References
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669619-108580

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(22))
-URI http://asc.fasb.org/extlink&oid=114873765&loc=SL114874048-224260

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1B
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669625-108580

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(18))
-URI http://asc.fasb.org/extlink&oid=114873790&loc=SL114874131-224263

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(20))
-URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3602-108585

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257
+ Details

Name: us-gaap_NetIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.
+ References
No definition available.
+ Details

Name: us-gaap_OperatingExpenses

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_OperatingExpensesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The net result for the period of deducting operating expenses from operating revenues.
+ References
No definition available.
+ Details

Name: us-gaap_OperatingIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_OtherNonoperatingIncomeExpenseAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Amount of other expense (income) that is infrequent in occurrence or unusual in nature.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=114868883&loc=SL114871943-224233
+ Details

Name: us-gaap_OtherNonrecurringIncomeExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
The total amount of other operating income, the components of which are not separately disclosed on the income statement, from items that are associated with the entity's normal revenue producing operation.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.1)
-URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227
+ Details

Name: us-gaap_OtherOperatingIncome

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
Amount of selling, general and administrative expense classified as other.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.4)
-URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227
+ Details

Name: us-gaap_OtherSellingGeneralAndAdministrativeExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.
+ References
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669619-108580

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 1A
-Subparagraph (a)(1)
-URI http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1B
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669625-108580

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 1A
-Subparagraph (c)(1)
-URI http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599

Reference 6: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 55
-Paragraph 4J
-URI http://asc.fasb.org/extlink&oid=84234705&loc=SL4591551-111686

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3000-108585

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=108774443&loc=SL4569616-111683

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8933-108599

Reference 10: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 55
-Paragraph 4K
-URI http://asc.fasb.org/extlink&oid=84234705&loc=SL4591552-111686
+ Details

Name: us-gaap_ProfitLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130539-203045

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130545-203045

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 4
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130543-203045
+ Details

Name: us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3602-108585
+ Details

Name: us-gaap_ShareBasedCompensation

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_StatementOfOtherComprehensiveIncomeAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).
+ References
No definition available.
+ Details

Name: us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Details

Name: srt_ProductOrServiceAxis=nhel_RevenueFromRelatedPartiesMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: srt_ProductOrServiceAxis=nhel_RevenueFromNonRelatedPartiesMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

XML 62 R8.htm IDEA: XBRL DOCUMENT v3.19.2

SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES
12 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The following summary of significant accounting policies of the Company is presented to assist in the understanding of the Company’s financial statements. The financial statements and notes are the representation of the Company’s management who is responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America (“GAAP”) in all material respects and have been consistently applied in preparing the accompanying financial statements.

Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the valuation of accounts payable, accrued liabilities and payable to related parties. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

Cash and Cash Equivalents

The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. The Company had a cash balance of $439,846 and $0 at September 30, 2018 and 2017, respectively.

Accounts Receivable

Accounts receivable represent income earned from the sale of products for which the Company has not yet received payment. Accounts receivable are recorded at the invoiced amount and adjusted for amounts management expects to collect from balances outstanding at period-end. The Company estimates the allowance for doubtful accounts based on an analysis of specific accounts and an assessment of the customer’s ability to pay, among other factors. At September 30, 2018 and 2017, no allowance for doubtful accounts was recorded.

Equipment Costs

Equipment costs include direct costs incurred for purchase of fixed assets and payments made to independent suppliers. The Company accounts for equipment costs in accordance with the FASB guidance for the costs of equipment to be sold, leased, or otherwise marketed (“ASC Subtopic 985-20”). As for the equipment costs, they are capitalized once the technological feasibility of a product is established and such costs are determined to be recoverable. Technological feasibility of a product encompasses technical design documentation and integration documentation, or the completed and tested product design and working model. Computer software costs are capitalized once technological feasibility of a product is established and such costs are determined to be recoverable against future revenues. Technological feasibility is evaluated on a project-by-project basis. Amounts related to computer software development that are not capitalized are charged immediately to the appropriate expense account. Amounts that are considered ‘research and development’ that are not capitalized are immediately charged to engineering, research, and development expense. Capitalized costs for those products that are cancelled or abandoned are charged to product development expense in the period of cancellation.

Commencing upon product release, capitalized computer software costs are amortized on the straight-line method over a thirty-six months period. The Company evaluates the future recoverability of capitalized computer software costs on an annual basis.



Revenue Recognition and Concentrations



We generate revenue from licensing and other software services from our web-based software to distributors and retailers of nutritional supplements in the healthcare industry. We recognize licensing fees and other software services as revenue over the period of the contract at the time that the computer software is delivered and accepted by the customer, the selling price is fixed, and collection is reasonably assured, provided no significant obligations remain. We consider authoritative guidance on multiple deliverables in determining whether each deliverable represents a separate unit of accounting.



Deferred revenues represent billings or cash received in excess of revenue recognizable on service agreements that are not accounted for as revenues.

Through our subsidiary, Natural Tech R&D Sdn. Bhd., we generate revenue from the sales of health supplement and other health food products, as well as in providing laboratory analytical testing services. As for NHF Management & Business Sdn Bhd, we generate revenue in providing franchisee management and consultation services to client.

Concentration of Risk

Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company places its cash with high quality banking institutions. The Company does not have the cash balances in excess of Federal Deposit Insurance Corporation limit at September 30, 2018 and 2017, respectively.

Income Taxes

The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “Income Taxes”. The asset and liability method provide that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax basis of assets and liabilities, and for operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized.

The Company follows the provisions of ASC 740-10, “Accounting for Uncertain Income Tax Positions.” When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination.

Earnings (Loss) Per Common Share

The Company computes net earnings (loss) per share in accordance with ASC 260, “Earnings per Share”. ASC 260 requires presentation of both basic and diluted net earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing earnings (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible note and preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. At September 30, 2018 and 2017, respectively, there were options granted to certain employees and independent consultants that when vested convert into 300,000 shares of common stock. At September 30, 2018 and 2017, there were no convertible notes, warrants available for conversion that if exercised, may dilute future earnings per share.

Fair value of Financial Instruments and Fair Value Measurements

ASC 820, “Fair Value Measurements and Disclosures”, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value:

Level 1

Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.

Level 2

Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability.

Level 3

Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

The Company’s financial instruments consist principally of cash, accounts receivable, accounts payable, accrued expenses and payable to an affiliate. Pursuant to ASC 820, “Fair Value Measurements and Disclosures” and ASC 825, “Financial Instruments”, the fair value of our cash equivalents is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The Company believes that the recorded values of all the other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.

The following table presents assets and liabilities that were measured and recognized at fair value as of September 30, 2018 on a recurring basis:

Description Level 1 Level 2 Level 3

None $ - $ - $ -

The following table presents assets and liabilities that were measured and recognized at fair value as of September 30, 2017 on a recurring basis:

Description Level 1 Level 2 Level 3

None $ - $ - $ -



Recent Accounting Pronouncements

In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments” (“ASU 2016-15”). ASU 2016-15 will make eight targeted changes to how cash receipts and cash payments are presented and classified in the statement of cash flows. ASU 2016-15 is effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. The new standard will require adoption on a retrospective basis unless it is impracticable to apply, in which case it would be required to apply the amendments prospectively as of the earliest date practicable. The Company has not adapted this ASU codification and it does not anticipate that the adoption of this guidance will have any material effect on its financial statements.

In June 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-13, “Financial Instruments - Credit Losses (Topic 326).” The new standard amends guidance on reporting credit losses for assets held at amortized cost basis and available-for-sale debt securities. This ASU is effective for financial statements issued for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company is currently evaluating this guidance to determine the impact it may have on its financial statements.

In 2015, the FASB issued ASU No. 2015-17, “Income Taxes” (Topic 740): Balance Sheet Classification of Deferred Taxes, which requires all deferred tax assets and liabilities to be classified as noncurrent in a classified balance sheet. Current US GAAP requires an entity to separate deferred tax assets and liabilities into current and noncurrent amounts in a classified balance sheet. For public entities, ASU 2015-17 is effective for financial statements issued for annual periods beginning after December 15, 2016, and interim periods within those annual periods. For all other entities, ASU 2015-17 is effective for annual reporting periods beginning after December 15, 2017, and interim periods within annual periods beginning after December 15, 2018, and may be applied either prospectively or retrospectively, with early application permitted for financial statements that have not been previously issued. The Company has not yet determined the effect of the adoption of this standard on the Company’s financial position and results of operations.

X

- References
No definition available.
+ Details

Name: us-gaap_AccountingPoliciesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The entire disclosure for the basis of presentation and significant accounting policies concepts. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS). Accounting policies describe all significant accounting policies of the reporting entity.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-URI http://asc.fasb.org/topic&trid=2122369
+ Details

Name: us-gaap_BasisOfPresentationAndSignificantAccountingPoliciesTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 63 Show.js IDEA: XBRL DOCUMENT // Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission. Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105. var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0); e.removeAttribute('id');a.parentNode.appendChild(e)}} if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'} e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}} XML 64 R42.htm IDEA: XBRL DOCUMENT v3.19.2

INCOME TAX (Details) - USD ($)
12 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Local tax jurisdiction $ (1,127,212) $ (89,359)

Foreign tax jurisdiction:

Loss Before Provision for Income Tax (946,948) (89,359)

MALAYSIA

Foreign tax jurisdiction:

Foreign tax expenses $ 180,264

X

- Definition
Amount of current and deferred foreign income tax expense (benefit) attributable to income (loss) from continuing operations.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h)(1))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690
+ Details

Name: us-gaap_ForeignIncomeTaxExpenseBenefitContinuingOperations

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_ForeignIncomeTaxExpenseBenefitContinuingOperationsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 940
-SubTopic 20
-Section 25
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=68072869&loc=d3e41242-110953

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(10))
-URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(8))
-URI http://asc.fasb.org/extlink&oid=114873790&loc=SL114874131-224263

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22694-107794

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(15))
-URI http://asc.fasb.org/extlink&oid=114873765&loc=SL114874048-224260
+ Details

Name: us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
Amount of state and local current and deferred income tax expense (benefit) attributable to continuing operations.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-Subparagraph (a)-(b)
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h)(1))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.7)
-URI http://asc.fasb.org/extlink&oid=34349781&loc=d3e330036-122817
+ Details

Name: us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: srt_StatementGeographicalAxis=country_MY

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

XML 65 R46.htm IDEA: XBRL DOCUMENT v3.19.2

RESTATEMENT (Details) - USD ($)

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2016

Current assets $ 778,695

Non-current assets 253,059

Total assets 1,031,754 0

Current liabilities 564,952 80,137

Non-current liabilities 8,159

Total liabilities 573,111 80,137

Share Capital 161,555 150,150

Reserves 297,088

Total equity 458,643 $ (80,137) $ (5,007)

As Previously Reported [Member]

Current assets 28,002

Non-current assets 30,781

Total assets 58,783

Current liabilities 285,123

Non-current liabilities

Total liabilities 285,123

Share Capital 161,555

Reserves (387,895)

Total equity (226,340)

Adjustments Arising From Merger Of Subsidiaries [Member]

Current assets 750,693

Non-current assets 222,278

Total assets 972,971

Current liabilities 279,829

Non-current liabilities 8,159

Total liabilities 287,988

Share Capital

Reserves 684,983

Total equity $ 684,983

X

- Definition
Amount of :equity reserves.
+ References
No definition available.
+ Details

Name: nhel_EquityReserves

Namespace Prefix: nhel_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(11))
-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(12))
-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910
+ Details

Name: us-gaap_Assets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=82887183&loc=d3e6801-107765

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.9)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=82887183&loc=d3e6676-107765
+ Details

Name: us-gaap_AssetsCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(11))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(12))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(15))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(17))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(13))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(16))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(14))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(10))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_AssetsNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_CommonStockValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.19-26)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_Liabilities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.21)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_LiabilitiesCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Amount of obligation due after one year or beyond the normal operating cycle, if longer.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 201.5-02(25))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(23))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(22))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 201.5-02(26))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 201.5-02(24))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_LiabilitiesNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 4.E)
-URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(31))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(30))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
+ Details

Name: us-gaap_StockholdersEquity

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Details

Name: srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: srt_RestatementAxis=srt_RestatementAdjustmentMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

XML 66 R27.htm IDEA: XBRL DOCUMENT v3.19.2

RESTATEMENT (Tables)
12 Months Ended

Sep. 30, 2018

Restatement

Schedule of condensed consolidated balance sheets
Condensed Consolidated Balance Sheets

As previously reported
Adjustments arising from
merger of subsidiaries

As restated

$ $ $

Current assets 28,002 750,693 778,695

Non-current assets 30,781 222,278 253,059

Total assets 58,783 972,971 1,031,754

Current liabilities 285,123 279,829 564,952

Non-current liabilities - 8,159 8,159

Total liabilities 285,123 287,988 573,111

Share Capital 161,555 - 161,555

Reserves (387,895 ) 684,983 297,088

Total equity (226,340 ) 684,983 458,643

Schedule of condensed consolidated statement of operations
Condensed Consolidated Statement of Operations For the Year Ended September 30, 2018

As previously reported
Adjustments arising from
merger of subsidiaries

As restated

$ $ $

Revenues – related parties 21,659 630,708 652,367

Revenues – third parties 32,106 85,496 117,602

Total revenues 53,765 716,204 769,969

Cost of Goods Sold (14,669 ) (348,178 ) (362,847 )

Gross Profit 39,096 368,026 407,122

Total Operating Expenses (1,165,282 ) (189,180 ) (1,354,462 )

Loss From Operations (1,126,186 ) 178,846 (947,340 )

Other income - 1,418 1,418

Finance costs (1,026 ) - (1,026 )

Loss Before Tax (1,127,212 ) 180,264 (946,948 )

Tax expense - (1,666 ) (1,666 )

Net Loss (1,127,212 ) 178,598 (948,614 )

Other comprehensive expenses

Foreign currency translation differences - (22,944 ) (22,944 )

Total comprehensive expense for the year (1,127,212 ) 155,654 (971,558 )

X

- References
No definition available.
+ Details

Name: nhel_RestatementAbstract

Namespace Prefix: nhel_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Tabular disclosure of condensed balance sheet, including, but not limited to, balance sheets of consolidated entities and consolidation eliminations.
+ References
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 3
-Paragraph i
-Subsection 10
+ Details

Name: srt_ScheduleOfCondensedBalanceSheetTableTextBlock

Namespace Prefix: srt_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Tabular disclosure of condensed income statement, including, but not limited to, income statements of consolidated entities and consolidation eliminations.
+ References
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 3
-Paragraph i
-Subsection 10
+ Details

Name: srt_ScheduleOfCondensedIncomeStatementTableTextBlock

Namespace Prefix: srt_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 67 R23.htm IDEA: XBRL DOCUMENT v3.19.2

PLANT AND EQUIPMENT (Tables)
12 Months Ended

Sep. 30, 2018

Property, Plant and Equipment [Abstract]

Schedule of computer software costs
The following table presents details of our computer software costs as of September 30, 2018 and 2017:

Balance at

September 30, 2017

Additions and

consolidated

through merger

of subsidiaries
Amortization
Balance at

September 30, 2018

Plant and equipment $ - $ 195,452 $ (35,973 ) $ 159,479

X

- Definition
Tabular disclosure of amortization expense of assets, excluding financial assets, that lack physical substance, having a limited useful life.
+ References
No definition available.
+ Details

Name: us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_PropertyPlantAndEquipmentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Accounting Policies [Abstract]
Cash balance	$ 439,846	$ 0
Useful life of computer software	3 years
Number of vested shares	300,000	300,000
allowance for doubtful accounts	$ 0	$ 0

ACCOUNT PAYABLES AND ACCRUED EXPENSES (Details Narrative) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Accrued Expenses
Account payable	$ 71,678	$ 0
Accrued expense	$ 36,720	$ 0

NOTE PAYABLE (Details) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Total	$ 40,000
Current portion	40,000
GHS Investments, Inc [Member]
Total	$ 40,000

STOCKHOLDERS' DEFICIT (Details Narrative) - USD ($)							12 Months Ended
STOCKHOLDERS' DEFICIT (Details Narrative) - USD ($)	Jul. 02, 2018	Jun. 21, 2018	May 30, 2018	May 16, 2018	Feb. 01, 2018	Nov. 30, 2016	Sep. 30, 2018	Mar. 01, 2018	Sep. 30, 2017
Common stock, authorized							500,000,000		500,000,000
Common stock, par value (in dollars per share)							$ 0.001		$ 0.001
Previously common stock, authorized						75,000,000
Description of forward stock split						30:1 forward stock split
Value of shares issued							$ 105,000
Purchase price (in dollars per share)			$ 1.70
Cash proceeds from issuance of shares				$ 10,050
Number of new shares issued, value							$ 10,310
Common stock, issued							161,555,000		150,150,000
Common stock, outstanding							161,555,000		150,150,000
Two Officers [Member]
Value of shares issued	$ 300,000
Number of shares issued	150,000
Business Advisory Services [Member] \| Consulting Agreements [Member]
Value of shares issued		$ 50,000
Number of shares issued		85,000
Three Officers/Directors [Member]
Value of shares issued			$ 271,061
Shareholders [Member] \| Share Exchange Agreement [Member]
Value of shares issued				105,000
Purchase price (in dollars per share)								$ 50
Cash proceeds from issuance of shares				$ 210			$ 39,404
Value of shares issued during the period				10,050,000
Common stock subscriptions, value							$ 10,050
Two Contractors [Member] \| Consulting Agreements [Member]
Value of shares issued					$ 1,000,000
Number of shares issued					20,000
Value of new shares issued				50,000
Number of new shares issued, value				$ 50

BALANCE SHEETS - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Current Assets
Cash and cash equivalents	$ 439,846	$ 0
Account receivables - Third parties	162,275
Account receivables - Related parties	169,292
Other receivables and deposits	2,061
Tax assets	5,221
Total Current Assets	778,695
Non-Current Assets
Plant and equipment, net	159,479
Other investments	93,580
Total Non-Current Assets	253,059
Total Assets	1,031,754	0
Current Liabilities
Account payables	71,678
Accrued expenses	36,720	0
Other payables - related parties	299,309	80,137
Deferred revenue - related parties	57,341
Deferred revenue - third parties	48,694
Note payable	40,000
Advance from director	11,210	0
Total Current Liabilities	564,952	80,137
Non-Current Liabilities
Deferred tax liabilities	8,159
Total Liabilities	573,111	80,137
Commitments and Contingencies (Note 9)
Stockholders' Deficit
Common Stock, $0.001 par value, 500,000,000 shares authorized, 161,555,000 shares and 150,150,000 shares issued and outstanding at September 30, 2018 and 2017, respectively	161,555	150,150
Additional paid in capital	1,387,112	(111,821)
Accumulated deficit	(1,067,080)	(118,466)
Foreign currency translation reserve	(22,944)
Total Stockholders' Equity	458,643	(80,137)
Total Liabilities and Stockholders' Deficit	$ 1,031,754	$ 0

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
STATEMENTS OF CASH FLOWS - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Cash Flows from Operating Activities:
Loss Before Provision for Income Tax	$ (946,948)	$ (89,359)
Adjustment to reconcile net loss to net cash provided by (used in) operating activities
Depreciation and Amortization of Plant and Equipment	35,973
Changes in operating assets and liabilities
Account receivables	(207,900)	696
Account payables	395,584
Tax paid	(6,887)
Net Cash Flows Provided by (Used in) Operating Activities	(730,178)	(88,663)
Cash Flows from Investing Activities
Purchase of plant and equipment	(57,823)
Cash inflows from merger	289,208
Acquisition of other investments	(93,580)
Net Cash Flows From Investing Activities	137,805
Cash Flows from Financing Activities
Cash proceeds from affiliate		80,137
Cash advance from director	11,210	8,526
Drawdowns of borrowings	40,000
Cash proceeds from issuance of shares	981,009
Net Cash Flows Provided by Financing Activities	1,032,219	88,663
Net Increase in Cash and Cash Equivalents	439,846
Cash and Cash Equivalents, Beginning of the Year	0
Cash and Cash Equivalents, End of the Year	439,846	0
Supplemental Disclosures of Cash Flow Information:
Cash paid for Income Taxes	(6,887)
Cash paid for Interest	$ (1,026)
Supplemental disclosures of non-cash investing and financing activities:
Forgiveness of debt by a former director		$ 14,229

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets and liabilities at fair value
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets and liabilities at fair value
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets and liabilities at fair value

SUBSEQUENT EVENTS (Details Narrative) - USD ($)		12 Months Ended
SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Dec. 03, 2018	Sep. 30, 2018
Common stock value		$ 10,310
Subsequent Event [Member]
Common stock shares	304,500
Number of share issues for consummating the purchase	304,500
GGLG Properties Pty Ltd [Member] \| Subsequent Event [Member]
Percentage of voting interest	60.00%
Prema Life Pty Ltd [Member] \| Subsequent Event [Member]
Percentage of voting interest	51.00%

INCOME TAX (Details Narrative) - USD ($)	12 Months Ended
INCOME TAX (Details Narrative) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Tax expense	$ 1,666
Malaysian Entities [Member]
Federal income tax rates	18.00%
Tax expense	$ 1,666	$ 0

BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2018	Sep. 30, 2017
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, authorized	500,000,000	500,000,000
Common stock, issued	161,555,000	150,150,000
Common stock, outstanding	161,555,000	150,150,000

NOTE PAYABLE (Details Narrative) - GHS Investments, Inc [Member] - Equity Financing Agreement and Registration Rights Agreement [Member] - USD ($)		4 Months Ended
	Jun. 05, 2018	Sep. 30, 2018
Number of shares issued	20,000,000
Promissory note principal amount	$ 40,000
Interest rate	8.00%
Interest rate repaid	Mar. 05, 2019
Accrued interest expense		$ 1,026

PLANT AND EQUIPMENT (Details) - USD ($)	12 Months Ended
PLANT AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Balance at beginning
Additions and consolidated through merger of subsidiaries	195,452
Amortization	(35,973)
Balance at end	$ 159,479

PAYABLE TO AFFILIATES (Details) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Payable To Affiliates
Other payables - related parties	$ 299,309	$ 80,137
Deferred revenue - related parties	57,341
Total	$ 356,650	$ 80,137

Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Sep. 30, 2018	Sep. 09, 2019
Document And Entity Information
Entity Registrant Name	NATURAL HEALTH FARM HOLDINGS INC
Entity Central Index Key	0001621697
Document Type	10-K/A
Document Period End Date	Sep. 30, 2018
Amendment Flag	true
Amendment Description	Explanatory Note The sole purpose of this Amendment No. 1 to the Annual Report on Form 10-K of Natural Health Farm Holdings Inc. for the year ended September 30, 2018, originally filed with the Securities and Exchange Commission on December 28, 2018 (the “Form 10-K”), is to restate its previously reported consolidated financial statements as at September 30, 2018. The restatement of the company’s consolidated financial statements followed an internal review of the company’s consolidated financial statements and accounting records that inadvertently excluded the financials reporting for NHF International Limited and its subsidiaries, Natural Tech R&D Sdn. Bhd. and NHF Management & Business Sdn. Bhd. This restatement has presented the periodic consolidated earnings of the company as a group. The following sections in the Original Filing are revised in this Form 10-K/A, solely as a result of, and to reflect, the restatement: Part I - Item 1 - Financial Statements Part I - Item 2 - Management’s Discussion and Analysis of Financial Condition and Results of Operations Part II - Item 6 – Exhibits Subsequent to the filing of this revised Annual Report on Form 10-K/A, we expect to file the Quarterly Report on Form 10-Q for period ended December 31, 2018. This report will include restatement of the consolidated financial statements (and related disclosures) for the periods described therein, as set forth in those reports. No other changes have been made to the Form 10-K. This Amendment No. 1 to the Form 10-K speaks as of the original filing date of the Form 10-K, does not reflect events that may have occurred subsequent to the original filing date and does not modify or update in any way disclosures made in the original Form 10-K.
Current Fiscal Year End Date	--09-30
Entity File Number	333-210821
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	Yes
Entity's Reporting Status Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Small Business	true
Entity Public Float	$ 0
Entity Common Stock, Shares Outstanding		162,186,300
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2018

Statements of Changes in Stockholders' Deficit - USD ($)	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Foreign Currency Translation Reserve [Member]	Total
Balance at beginning at Sep. 30, 2016	$ 150,150	$ (126,050)	$ (29,107)		$ (5,007)
Balance at beginning (in shares) at Sep. 30, 2016	150,150,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Forgiveness of advance by former directors		14,229			14,229
Stock subscriptions received
Net loss			(89,359)		(89,359)
Balance at end at Sep. 30, 2017	$ 150,150	(111,821)	(118,466)		(80,137)
Balance at end (in shares) at Sep. 30, 2017	150,150,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock subscriptions received		39,404			39,404
Shares issued to consultants for services	$ 1,050	103,950			105,000
Shares issued to consultants for services (in shares)	1,050,000
Stock options granted to employees, directors and consultants		526,295			526,295
Stock compensation expense	$ 150	299,850			300,000
Stock compensation expense (in shares)	150,000
Shares sold for cash	$ 10,205	$ 105			10,310
Shares sold for cash (in shares)	10,205,000
Reserves arising from merger of subsidiaries		$ 529,329
Net loss			(948,614)	$ (22,944)	(971,558)
Balance at end at Sep. 30, 2018	$ 161,555	$ 1,387,112	$ (1,067,080)	$ (22,944)	$ 458,643
Balance at end (in shares) at Sep. 30, 2018	161,555,000

INCOME TAX (Details 1) - USD ($)	12 Months Ended
INCOME TAX (Details 1) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Tax expense
Local
Foreign	1,666
Provision for Income Tax	$ 1,666

RESTATEMENT (Details 1) - USD ($)	12 Months Ended
RESTATEMENT (Details 1) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Total revenues	$ 769,969
Cost of Goods Sold	(362,847)
Gross Profit	407,122
Total Operating Expenses	(1,354,462)	(89,359)
Loss From Operations	(947,340)	(89,359)
Other income	1,418
Finance costs	(1,026)
Loss Before Tax	(946,948)	(89,359)
Tax expense	(1,666)
Net Loss	(971,558)	(89,359)
Other comprehensive expenses
Foreign currency translation differences	(22,944)
Total comprehensive expense for the year	(971,558)
Revenue from related parties [Member]
Total revenues	652,367
Revenue from non related parties [Member]
Total revenues	117,602
As Previously Reported [Member]
Total revenues	53,765
Cost of Goods Sold	(14,669)
Gross Profit	39,096
Total Operating Expenses	(1,165,282)
Loss From Operations	(1,126,186)
Other income
Finance costs	(1,026)
Loss Before Tax	(1,127,212)
Tax expense
Net Loss	(1,127,212)
Other comprehensive expenses
Foreign currency translation differences
Total comprehensive expense for the year	(1,127,212)
As Previously Reported [Member] \| Revenue from related parties [Member]
Total revenues	21,659
As Previously Reported [Member] \| Revenue from non related parties [Member]
Total revenues	32,106
Adjustments Arising From Merger Of Subsidiaries [Member]
Total revenues	716,204
Cost of Goods Sold	(348,178)
Gross Profit	368,026
Total Operating Expenses	(189,180)
Loss From Operations	178,846
Other income	1,418
Finance costs
Loss Before Tax	180,264
Tax expense	(1,666)
Net Loss	178,598
Other comprehensive expenses
Foreign currency translation differences	(22,944)
Total comprehensive expense for the year	155,654
Adjustments Arising From Merger Of Subsidiaries [Member] \| Revenue from related parties [Member]
Total revenues	630,708
Adjustments Arising From Merger Of Subsidiaries [Member] \| Revenue from non related parties [Member]
Total revenues	$ 85,496

OTHER INVESTMENTS (Details Narrative) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Payables and Accruals [Abstract]
Other investments	$ 93,580

RELATED PARTY TRANSACTIONS (Details Narrative)							12 Months Ended
RELATED PARTY TRANSACTIONS (Details Narrative)	Jul. 02, 2018 USD ($) shares	May 30, 2018 USD ($) $ / shares shares	Dec. 28, 2017 USD ($)	Dec. 21, 2017 USD ($)	Dec. 11, 2017 Number	Nov. 20, 2017 Number	Sep. 30, 2018 USD ($)	Sep. 30, 2017 USD ($)
Defined Benefit Plan Disclosure [Line Items]
Advance from director							$ 11,210	$ 0
Number of naturopathic learning management system sold \| Number					20	10
Proceeds from naturopathic learning management system sold			$ 50,000	$ 29,000
Deferred revenue from related parties							57,341
Number of stock options granted \| shares		526,295
Value of shares issued							105,000
Stock based compensation							826,295
Share price (in dollars per share) \| $ / shares		$ 1.70
Risk-free interest rate		2.79%
Expected volatility rate		106.00%
Two Officers [Member]
Defined Benefit Plan Disclosure [Line Items]
Value of shares issued	$ 300,000
Number of shares issued \| shares	150,000
Three Officers/Directors [Member]
Defined Benefit Plan Disclosure [Line Items]
Number of stock options granted \| shares		250,000
Exercise price (in dollars per share) \| $ / shares		$ 1.50
Value of shares issued		$ 271,061
Stock based compensation							271,061
Chief Executive Officer [Member]
Defined Benefit Plan Disclosure [Line Items]
Revenue from related parties							13,356
Deferred revenue from related parties							$ 36,644
Term							Thirty-six months
Director [Member]
Defined Benefit Plan Disclosure [Line Items]
Revenue from related parties							$ 8,303
Deferred revenue from related parties							$ 20,697
Term							Thirty-six months

PLANT AND EQUIPMENT (Details Narrative)	12 Months Ended
PLANT AND EQUIPMENT (Details Narrative)	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
Estimated useful life	3 years

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
STATEMENTS OF OPERATIONS - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Total Revenues	$ 769,969
Cost of goods sold	(362,847)
Gross Profit	407,122
Operating Expenses:
Consulting fees	(159,862)	(33,986)
Legal and filing fees	(51,719)	(9,093)
Stock compensation	(826,295)
Other general and administrative	(316,586)	(46,280)
Total Operating Expenses	(1,354,462)	(89,359)
Loss from Operations	(947,340)	(89,359)
Other Income (Expense)
Other operating income	1,418
Interest expense	(1,026)
Total Other Income (expense)	392
Loss Before Provision for Income Tax	946,948	89,359
Provision for Income Tax	(1,666)
Net Loss	(948,614)	(89,359)
Other comprehensive expenses
Foreign currency translation differences	(22,944)
Total comprehensive expense for the year	$ (971,558)	$ (89,359)
Basic and Dilutive Net Loss Per Share (in dollars per share)	$ (0.01)	$ (0.00)
Weighted Average Number of Shares Outstanding - Basic and Diluted (in shares)	154,691,466	150,150,000
Revenue from related parties [Member]
Total Revenues	$ 652,367
Revenue from non related parties [Member]
Total Revenues	$ 117,602

INCOME TAX (Details) - USD ($)	12 Months Ended
INCOME TAX (Details) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Local tax jurisdiction	$ (1,127,212)	$ (89,359)
Foreign tax jurisdiction:
Loss Before Provision for Income Tax	(946,948)	(89,359)
MALAYSIA
Foreign tax jurisdiction:
Foreign tax expenses	$ 180,264

RESTATEMENT (Details) - USD ($)	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Current assets	$ 778,695
Non-current assets	253,059
Total assets	1,031,754	0
Current liabilities	564,952	80,137
Non-current liabilities	8,159
Total liabilities	573,111	80,137
Share Capital	161,555	150,150
Reserves	297,088
Total equity	458,643	$ (80,137)	$ (5,007)
As Previously Reported [Member]
Current assets	28,002
Non-current assets	30,781
Total assets	58,783
Current liabilities	285,123
Non-current liabilities
Total liabilities	285,123
Share Capital	161,555
Reserves	(387,895)
Total equity	(226,340)
Adjustments Arising From Merger Of Subsidiaries [Member]
Current assets	750,693
Non-current assets	222,278
Total assets	972,971
Current liabilities	279,829
Non-current liabilities	8,159
Total liabilities	287,988
Share Capital
Reserves	684,983
Total equity	$ 684,983