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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Financial informations of OBON Thailand (Details) - USD ($)
Mar. 31, 2021
Dec. 31, 2020
Assets    
Accounts receivable $ 6,460 $ 5,685
Other receivables 15,566 164,806
Prepayments and deposits 122,099 163,744
Deposits paid for acquisition of property, plant and equipment 307,200 319,787
Property, plant and equipment, net 97,790 108,319
TOTAL ASSETS 634,823 776,102
Liabilities    
Accruals 198,991 70,766
Bank overdrafts 12,098 13,739
TOTAL LIABILITIES 1,328,744 1,181,480
OBON Thailand    
Assets    
Cash at bank and on hand 15,330 11,498
Accounts receivable 6,460 5,685
Other receivables 13,083 13,570
Prepayments and deposits 121,920 163,558
Deposits paid for acquisition of property, plant and equipment 307,200 319,787
Property, plant and equipment, net 95,442 105,313
TOTAL ASSETS 559,435 619,411
Liabilities    
Accruals 138,733 60,015
Bank overdrafts 12,098 13,739
Short-term loan 855,968 854,318
Amounts due to fellow subsidiaries 166,666 166,666
TOTAL LIABILITIES $ 1,173,465 $ 1,094,738