10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934

For The Six Months Period Ended September 30, 2018

or

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

For the transition period from ___________ to ____________

Commission File Number 333-218334

ECCO AUTO WORLD CORPORATION

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

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

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

Tsim Sha Tsui, Kowloon, Hong Kong.

(Address of principal executive offices, including zip code)

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

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

YES [X] NO [  ]

Indicate by check mark whether the registrant has submitted electronically, every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (section 232.405 of this chapter) during the preceding twelve months (or shorter period that the registrant was required to submit such files).

YES [  ] NO [X]

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

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

Emerging growth company [X]

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

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

Yes [  ] No [X]

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS:

Indicate by check mark whether the registrant has fled all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.

N/A

APPLICABLE ONLY TO CORPORATE ISSUERS:

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

Class	Outstanding at November 15, 2018
Common Stock, $.0001 par value		93,089,643

TABLE OF CONTENTS

		Page
PART I	FINANCIAL INFORMATION
ITEM 1.	UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS:	F-1
	Condensed Consolidated Balance Sheets as of September 30, 2018 (unaudited) and March 31, 2018 (unaudited)	F-2
	Condensed Consolidated Statements of Operations and Comprehensive Income for the Three and Six Months Ended September 30, 2018 and 2017 (unaudited)	F-3
	Condensed Consolidated Statements of Changes in Stockholders’ Equity for the Six Months Ended September 30, 2018 (unaudited)	F-4
	Condensed Consolidated Statements of Cash Flows for the Six Months Ended September 30, 2018 and 2017 (unaudited)	F-5
	Notes to the Condensed Consolidated Financial Statements	F-6 - F-12
ITEM 2.	MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS	2
ITEM 3.	QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK	4
ITEM 4.	CONTROLS AND PROCEDURES	4
PART II	OTHER INFORMATION
ITEM 1	LEGAL PROCEEDINGS	5
ITEM 2	UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS	5
ITEM 3	DEFAULTS UPON SENIOR SECURITIES	5
ITEM 4	MINE SAFETY DISCLOSURES	5
ITEM 5	OTHER INFORMATION	5
ITEM 6	EXHIBITS	5
	SIGNATURES	6

PART I – FINANCIAL INFORMATION

ITEM 1. UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

ECCO AUTO WORLD CORPORATION

CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

	Page
Condensed Consolidated Financial Statements
Condensed Consolidated Balance Sheets as of September 30, 2018 (unaudited) and March 31, 2018 (unaudited)	F-2
Condensed Consolidated Statements of Operations and Comprehensive Income for the Three and Six Months Ended September 30, 2018 and 2017 (unaudited)	F-3
Condensed Consolidated Statements of Changes in Stockholders’ Equity for the Six Months Ended September 30, 2018 (unaudited)	F-4
Condensed Consolidated Statements of Cash Flows for the Six Months Ended September 30, 2018 and 2017 (unaudited)	F-5
Notes to the Condensed Consolidated Financial Statements	F-6 - F-12

F-1

ECCO AUTO WORLD CORPORATION

CONDENSED CONSOLIDATED BALANCE SHEETS

As of September 30, 2018 and March 31, 2018

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

	As of September 30, 2018			As of March 31, 2018
	(Unaudited)			(Unaudited)
ASSETS
CURRENT ASSETS
Prepayment		3,464			2,658
Cash and cash equivalents		74,301			76,362
Total Current Assets		77,765			79,020
NON-CURRENT ASSETS
Property and equipment, net		3,047			3,412
TOTAL ASSETS		80,812			82,432
LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES
Other payables and accrued liabilities		1,500			14,500
Due to related parties		-			1,000
Total Current Liabilities		1,500			15,500
TOTAL LIABILITIES		1,500			15,500
STOCKHOLDERS’ EQUITY
Preferred stock, $0.0001 par value; 200,000,000 shares authorized; None issued and outstanding Common Stock, par value $0.0001; 600,000,000 shares authorized, 93,089,643 and 92,556,310 issued and outstanding as of September 30, 2018 and March 31, 2018		9,309			9,255
Additional paid in capital		622,147			462,201
Accumulated loss		(550,767	)		(404,914	)
Accumulated other comprehensive income/(expense)		(1,377	)		390
TOTAL STOCKHOLDERS’ EQUITY		79,312			66,932
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY		80,812			82,432

See accompanying notes to condensed consolidated financial statements.

F-2

ECCO AUTO WORLD CORPORATION

CONDENSED CONSOLIDATED STATEMENT OF OPERATION AND COMPREHENSIVE INCOME

For the six months ended September 30, 2018 and 2017

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

(Unaudited)

	Three Months Ended September 30						Six Months Ended September 30
	2018			2017			2018			2017
REVENUE	$	-		$	-		$	-		$	-
COST OF REVENUE	$	-		$	-		$	-		$	-
GROSS PROFIT	$	-		$	-		$	-		$	-
OTHER INCOME	$	4		$	-		$	7		$	-
GENERAL AND ADMINISTRATIVE EXPENSES	$	(134,957	)	$	(2,613	)	$	(145,860	)	$	(8,349	)
LOSS BEFORE INCOME TAX	$	(134,953	)	$	(2,613	)	$	(145,853	)	$	(8,349	)
INCOME TAX PROVISION	$	-		$	-		$	-		$	-
NET LOSS	$	(134,953	)	$	(2,613	)	$	(145,853	)	$	(8,349	)
OTHER COMPREHENSIVE LOSS	$	(455	)	$	-		$	(1,767	)	$	-
TOTAL COMPREHENSIVE LOSS	$	(135,408	)	$	(2,613	)	$	(147,620	)	$	(8,349	)
Net loss per share, basic and diluted:	$	-		$	-		$			$	-
Weighted average number of common shares outstanding – Basic and diluted		92,704,861			90,220,000			92,630,911			90,507,657

See accompanying notes to condensed consolidated financial statements.

F-3

ECCO AUTO WORLD CORPORATION

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS’ EQUITY

For the six months ended September 30, 2018

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

(Unaudited)

	COMMON STOCK				ADDITIONAL		ACCUMULATED OTHER COMPREHENSIVE
	Number of Shares		Amount		PAID-IN CAPITAL		INCOME/(EXPENSE)			ACCUMULATED DEFICIT			TOTAL EQUITY
Balance as of March 31, 2018		92,556,310	$	9,255	$	462,201	$	390			(404,914	)	$	66,932
Private Placement @ $0.30 per shares		533,333		54		159,946		-			-			160,000
Foreign exchange translation adjustment		-		-		-		(1,767	)		-			(1,767	)
Net loss for the year		-		-		-		-			(145,853	)		(145,853	)
Balance as of September 30, 2018		93,089,643		9,309		622,147		(1,377	)		(550,767	)		79,312

See accompanying notes to condensed consolidated financial statements.

F-4

ECCO AUTO WORLD CORPORATION

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS

For the six months ended September 30, 2018 and 2017

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

(Unaudited)

	Six Months Ended
	September 30, 2018			September 30, 2017
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(145,853	)	$	(8,349	)
Adjustment to reconcile net loss to net used in operating activities:
Depreciation of property and equipment	$	365		$	-
Changes in operating assets and liabilities:
Prepayment	$	(806	)	$	-
Other payables and accrued liabilities	$	(13,000	)	$	700
Due to related parties	$	(1,000	)	$	701
Net cash used in operating activities	$	(160,294	)	$	(6,948	)
CASH FLOWS FROM FINANCING ACTIVITIES:
Issuance of share capital		160,000			-
Net cash provided by financing activities		160,000			-
Effect of exchange rate changes on cash and cash equivalents		(1,767	)		-
Net decrease in cash and cash equivalents	$	(2,061	)	$	(6,948	)
Cash and cash equivalents, beginning of period	$	76,362		$	17,839
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	74,301		$	10,891
SUPPLEMENTAL CASH FLOWS INFORMATION
Income taxes paid	$	-		$	-
Interest paid	$	-		$	-

See accompanying notes to condensed consolidated financial statements.

F-5

ECCO AUTO WORLD CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the six months ended September 30, 2018

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

(Unaudited)

1. DESCRIPTION OF BUSINESS AND ORGANIZATION

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

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

Details of the Company’s subsidiary:

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

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation

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

On June 30, 2018, the the Company’s Board of Directors had approved a change in fiscal year end from February 28^th to March 31^st. Following such change, the date of the Company’s next fiscal year end is March 31^st, 2019.

Basis of consolidation

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

Use of estimates

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

Revenue recognition

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

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

F-6

ECCO AUTO WORLD CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the six months ended September 30, 2018

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

(Unaudited)

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

Cost of revenue

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

Cash and cash equivalents

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

Property and equipment

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

Classification	Estimated useful lives
Computer and peripherals	5 years

Expenditures for maintenance and repairs are expenses as incurred.

Income taxes

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

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

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

Net income/(loss) per share

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

Foreign currencies translation

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

F-7

ECCO AUTO WORLD CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the six months ended September 30, 2018

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

(Unaudited)

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

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

Fair value of financial instruments

The carrying value of the Company’s financial instruments: cash and cash equivalents, and accounts payable and approximate their fair values because of the short-term nature of these financial instruments.

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

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

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

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

Recent accounting pronouncements

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

F-8

ECCO AUTO WORLD CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the six months ended September 30, 2018

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

(Unaudited)

3. PROPERTY AND EQUIPMENT

	As of September 30, 2018			As of March 31, 2018
Computer and peripherals	$	3,412		$	3,656
Accumulated depreciation		(365	)		(244	)
Property and equipment, net	$	3,047		$	3,412

Depreciation for the three and six months period ended September 30, 2018 is $183 and $365 respectively.

No depreciation has been incurred for both three and six months period ended September 30, 2017.

4. COMMON STOCK

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

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

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

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

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

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

On January 23, 2018, Home Boutique International Limited purchased 666,666 shares of common stock of the Company at $0.30 per share, for $199,999.

On August 24, 2018, Home Boutique International Limited subscribed 333,333 shares of common stock of the Company at $0.30 per share, for $100,000.

On September 26, 2018, Home Boutique International Limited further subscribed 200,000 shares of common stock of the Company at $0.30 per share, for $60,000.

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

As of September 30, 2018, the Company has 93,089,643 shares issued and outstanding respectively. No preference stock were issued and outstanding.

F-9

ECCO AUTO WORLD CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the six months ended September 30, 2018

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

(Unaudited)

5. OTHER PAYABLES AND ACCRUED LIABILITIES

	As of September 30, 2018		As of March 31, 2018
Due to related party	$	-	$	-
Accrued audit fee		-		9,000
Accrued professional fee		-		5,500
Accrued review fee		1,500		-
Total other payables and accrued liabilities	$	1,500	$	14,500

6. DUE TO RELATED PARTIES

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

7. INCOME TAXES

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

	Six months ended
	September 30, 2018			September 30, 2017
Tax jurisdictions from:
- Local	$	(141,977	)	$	(7,745	)
- Foreign, representing
Labuan		(3,876	)		(604	)
Loss before income tax	$	(145,853	)	$	(8,349	)

The provision for income taxes consisted of the following:

		Six months ended
		September 30, 2018		September 30, 2017
Current:
- Local	$	-	$	-
- Foreign		-		-
Deferred:
- Local		-		-
- Foreign		-		-
Income tax expense	$	-	$	-

F-10

ECCO AUTO WORLD CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the six months ended September 30, 2018

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

(Unaudited)

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

United States of America

The Tax Cuts and Jobs Act was enacted in the United States on December 22, 2017. The Act reduces the US federal corporate tax rate from 35% to 21%, requires companies to pay a one-time transition tax on earnings of certain foreign subsidiaries that were previously tax deferred, and creates new taxes on certain foreign sourced earnings. In December 2017, the SEC issued SAB 118, which directs taxpayers to consider the impact of the U.S. legislation as “provisional” when it does not have the necessary information available, prepared or analyzed (including computations) in reasonable detail to complete its accounting for the change in tax law.

As of September 30, 2018, the Company does not recognize any provisional amount for the transition tax.

We re-measured certain deferred tax assets and liabilities based on the rates at which they are anticipated to reverse in the future, which is generally 21%. However, we are still examining certain aspects of the Act and refining our calculations.

The Company is registered in the State of Nevada and is subject to the tax laws of the United States of America. As of September 30, 2018, the operations in the United States of America incurred $550,767 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss carryforwards begin to expire in 2036, if unutilized. The Company has provided for a full valuation allowance of $115,661 against the deferred tax assets on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future.

Labuan

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

F-11

8. CONCENTRATIONS OF RISK

The Company is exposed to the following concentrations of risk:

(a) Major customer

For the three and six months ended September 30, 2018, the Company has not generated any revenue and doesn’t have any outstanding trade receivables.

(b) Major vendor

For the three and six months ended September 30, 2018, the Company has not incurred any cost of revenue and doesn’t have any outstanding trade payables.

(c) Exchange rate risk

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

9. COMMITMENTS AND CONTINGENCIES

As of September 30, 2018, the Company has no commitments or contingencies involved.

10. RELATED PARTY TRANSACTIONS

For the six months ended September 30, 2018 and 2017, the Company has an outstanding balance with respective related parties:

	As of September 30, 2018		As of September 30, 2017
Asia UBS Global Limited (1)	$	-	$	1,000
GreenPro Financial Consulting Limited (2)		10,650		500
Imocha Sdn Bhd (3)		125,000		-
	$	135,650	$	1,500

(1)	Asia UBS Global Limited is a subsidiary of Greenpro Capital Corp. through its subsidiary Greenpro Venture Capital Limited owns approximately 4.30% of the Company issued and outstanding shares as of September 30, 2018. For the six months ended September 30, 2018, the Company has settled an outstanding accounting fee due to AsiaUBS Global Limited amounted to $1,000.
(2)	Greenpro Financial Consulting Limited is a subsidiary of Greenpro Capital Corp., through its subsidiary Greenpro Venture Capital Limited owns approximately 4.30% of the Company issued and outstanding shares as of September 30, 2018. For the six months ended September 30, 2018 and 2017, the Company has incurred professional fees of $10,650 and $500 respectively.
(3)	For the six months ended September 30, 2019, the Company has enter into and settle transaction with Imocha Sdn Bhd amounted to $125,000 regarding the mobile application development. Both the Company and Imocha Sdn Bhd share common director as summarize below:

- Mr. Jason Wong Chee Hong, is the President, Secretary, Treasurer and Director of the Company;

- Mr. Koh Kok Wei, is the Director of the Company.

11. SUBSEQUENT EVENTS

In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred after September 30, 2018 up through the date the Company presented these unaudited financial statements.

F-12

ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

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

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

Company Overview

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

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

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

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

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Results of Operation

For Three Months Ended September 30, 2018 and 2017.

For three months ended September 30, 2018 and 2017, the Company has not generated any revenue and gross income.

The Company has incurred a net loss of $134,953 and $2,613 for the six months ended September 30, 2018 and 2017 respectively. The increase in net loss is mainly due to the increase in general and administrative expenses.

For Six Months Ended September 30, 2018 and 2017.

For six months ended September 30, 2018 and 2017, the Company has not generated any revenue and gross income.

The Company has incurred a net loss of $145,853 and $8,349 for the six months ended September 30, 2018 and 2017 respectively. The increase in net loss is mainly due to the increase in general and administrative expenses.

Liquidity and Capital Resources

As at September 30, 2018 and March 31, 2018, the Company has a cash and cash equivalents of $74,301 and $76,362 respectively. Decrease in cash flow mainly due to the incurred of net loss, settlement of outstanding debt, increase in prepayment and other comprehensive loss.

The Company has a current assets other than cash and cash equivalents of $3,464 and $2,658 as at September 30 and March 31, 2018 respectively, of which consist solely of prepayment.

The Company has a current liability of $1,500 and $15,500 as at September 30 and March 31, 2018 respectively, of which $14,000 payables has been settled during the six months period ended September 30, 2018.

Operating Activities

For the six months ended September 30, 2018 and 2017, net cash used in operating activities was $160,294 and $6,948 respectively, such increase is due to increase in net loss, settlement in other payable and prepayment.

Investing Activities

For the six months ended September 30, 2018 and September 30, 2017, no cash was generated nor consumed for investment activities.

Financing Activities

For the six months ended September 30, 2018, 2017, $160,000 was generated via issuance of share capital.

Capital Expenditures

There was no capital expenditures for six months period ended September 30, 2018.

Off-balance Sheet Arrangements

We have no significant off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in our financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to our stockholders as of September 30, 2018.

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ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

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

ITEM 4. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures:

We carried out an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) as of September 30, 2018. This evaluation was carried out under the supervision and with the participation of our Chief Executive Officer. Based upon that evaluation, our Chief Executive Officer concluded that, as of September 30, 2018, our disclosure controls and procedures were not effective due to the presence of material weaknesses in internal control over financial reporting.

A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company’s annual or interim financial statements will not be prevented or detected on a timely basis. Management has identified the following material weaknesses which have caused management to conclude that, as of September 30, 2018, our disclosure controls and procedures were not effective: (i) inadequate segregation of duties and effective risk assessment; and (ii) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements and application of both US GAAP and SEC guidelines.

Changes in Internal Control over Financial Reporting:

There were no changes in our internal control over financial reporting during the six months period ended September 30, 2018 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

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PART II — OTHER INFORMATION

Item 1. Legal Proceedings

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

Item 1A. Risk Factors.

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

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

On August 24, 2018, Home Boutique International Limited subscribed 333,333 shares of common stock of the Company at $0.30 per share, par value $0.0001 per share. The net proceeds to the Company amounted to $100,000 respectively went directly to the Company.

On September 26, 2018, Home Boutique International Limited further subscribed 200,000 shares of common stock of the Company at $0.30 per share, par value $0.0001 per share. The net proceeds to the Company amounted to $60,000 went directly to the Company.

All the proceeds to the Company are intended for working capital purpose.

Item 3. Defaults Upon Senior Securities

None

Item 4. Mine Safety Disclosures

Not applicable.

Item 5. Other Information.

None.

ITEM 6. Exhibits

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

* Filed herewith.

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	ECCO AUTO WORLD CORPORATION
	(Name of Registrant)
Date: November 15, 2018
	By:	/s/ JASON WONG CHEE HON
		JASON WONG CHEE HON
	Title:	President, Director, Secretary and Treasurer

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EX-31.1

EXHIBIT 31.1

CERTIFICATION

I, JASON WONG CHEE HON, certify that:

1. I have reviewed this transition report on Form 10-Q of Ecco Auto World Corp. (the “Company”) for the six month ended September 30, 2018;

2. Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

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

b. Designed such internal control over financial reporting, or caused such internal control to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.

c. Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d. Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a. All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 15, 2018	By:	/s/ JASON WONG CHEE HON
		JASON WONG CHEE HON
		President, Director, Secretary and Treasurer

EX-32.1

EXHIBIT 32.1

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Annual Report of Ecco Auto World Corp. (the “Company”) on Form 10-Q for the period ended September 30, 2018 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), The undersigned hereby certifies, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge and belief:

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the company.

Date: November 15, 2018	By:	/s/ JASON WONG CHEE HON
		JASON WONG CHEE HON
		President, Director, Secretary and Treasurer

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

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Document and Entity Information - shares	6 Months Ended
	Sep. 30, 2018	Nov. 15, 2018
Document And Entity Information
Entity Registrant Name	Ecco Auto World Corp
Entity Central Index Key	0001686515
Document Type	10-Q
Document Period End Date	Sep. 30, 2018
Amendment Flag	false
Current Fiscal Year End Date	--03-31
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Common Stock, Shares Outstanding		93,089,643
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2019

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Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2018	Mar. 31, 2018
CURRENT ASSETS
Prepayment	$ 3,464	$ 2,658
Cash and cash equivalents	74,301	76,362
Total Current Assets	77,765	79,020
NON-CURRENT ASSETS
Property and equipment, net	3,047	3,412
TOTAL ASSETS	80,812	82,432
CURRENT LIABILITIES
Other payables and accrued liabilities	1,500	14,500
Due to related parties		1,000
Total Current Liabilities	1,500	15,500
TOTAL LIABILITIES	1,500	15,500
STOCKHOLDERS' EQUITY
Preferred stock, $0.0001 par value; 200,000,000 shares authorized; None issued and outstanding Common Stock, par value $0.0001; 600,000,000 shares authorized, 93,089,643 and 92,556,310 issued and outstanding as of September 30, 2018 and March 31, 2018	9,309	9,255
Additional paid in capital	622,147	462,201
Accumulated loss	(550,767)	(404,914)
Accumulated other comprehensive income/(expense)	(1,377)	390
TOTAL STOCKHOLDERS' EQUITY	79,312	66,932
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 80,812	$ 82,432

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Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2018	Mar. 31, 2018
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	200,000,000	200,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	600,000,000	600,000,000
Common stock, shares issued	93,089,643	92,556,310
Common stock, shares outstanding	93,089,643	92,556,310

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Condensed Consolidated Statement of Operation and Comprehensive Income (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Statement [Abstract]
REVENUE
COST OF REVENUE
GROSS PROFIT
OTHER INCOME	4		7
GENERAL AND ADMINISTRATIVE EXPENSES	(134,957)	(2,613)	(145,860)	(8,349)
LOSS BEFORE INCOME TAX	(134,953)	(2,613)	(145,853)	(8,349)
INCOME TAX PROVISION
NET LOSS	(134,953)	(2,613)	(145,853)	(8,349)
OTHER COMPREHENSIVE LOSS	(455)		(1,767)
TOTAL COMPREHENSIVE LOSS	$ (135,408)	$ (2,613)	$ (147,620)	$ (8,349)
Net loss per share, basic and diluted:
Weighted average number of common shares outstanding - Basic and diluted	92,704,861	90,220,000	92,630,911	90,507,657

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Condensed Consolidated Statement of Changes in Stockholders' Equity (Unaudited) - 6 months ended Sep. 30, 2018 - USD ($)	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Other Comprehensive Income/(Expense) [Member]	Accumulated Deficit [Member]	Total
Balance beginning at Mar. 31, 2018	$ 9,255	$ 462,201	$ 390	$ (404,914)	$ 66,932
Balance beginning, shares at Mar. 31, 2018	92,556,310
Private Placement @ $0.30 per shares	$ 54	159,946			160,000
Private Placement @ $0.30 per shares, shares	533,333
Foreign exchange translation adjustment			(1,767)		(1,767)
Net loss for the year				(145,853)	(145,853)
Balance end at Sep. 30, 2018	$ 9,309	$ 622,147	$ (1,377)	$ (550,767)	$ 79,312
Balance end, shares at Sep. 30, 2018	93,089,643

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Condensed Consolidated Statement of Changes in Stockholders' Equity (Parenthetical)	Sep. 30, 2018 $ / shares
Private Placement [Member]
Shares issued price per shares	$ 0.30

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Condensed Consolidated Statement of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (145,853)	$ (8,349)
Adjustment to reconcile net loss to net used in operating activities:
Depreciation of property and equipment	365
Changes in operating assets and liabilities:
Prepayment	(806)
Other payables and accrued liabilities	(13,000)	700
Due to related parties	(1,000)	701
Net cash used in operating activities	(160,294)	(6,948)
CASH FLOWS FROM FINANCING ACTIVITIES:
Issuance of share capital	160,000
Net cash provided by financing activities	160,000
Effect of exchange rate changes on cash and cash equivalents	(1,767)
Net decrease in cash and cash equivalents	(2,061)	(6,948)
Cash and cash equivalents, beginning of period	76,362	17,839
CASH AND CASH EQUIVALENTS, END OF PERIOD	74,301	10,891
SUPPLEMENTAL CASH FLOWS INFORMATION
Income taxes paid
Interest paid

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Description of Business and Organization

6 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

Description of Business and Organization

1. DESCRIPTION OF BUSINESS AND ORGANIZATION

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

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

Details of the Company’s subsidiary:

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

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Summary of Significant Accounting Policies

6 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation

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

On June 30, 2018, the the Company’s Board of Directors had approved a change in fiscal year end from February 28^th to March 31^st. Following such change, the date of the Company’s next fiscal year end is March 31^st, 2019.

Basis of consolidation

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

Use of estimates

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

Revenue recognition

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

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

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

Cost of revenue

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

Cash and cash equivalents

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

Property and equipment

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

Classification	Estimated useful lives
Computer and peripherals	5 years

Expenditures for maintenance and repairs are expenses as incurred.

Income taxes

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

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

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

Net income/(loss) per share

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

Foreign currencies translation

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

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

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

Fair value of financial instruments

The carrying value of the Company’s financial instruments: cash and cash equivalents, and accounts payable and approximate their fair values because of the short-term nature of these financial instruments.

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

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

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

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

Recent accounting pronouncements

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

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Property and Equipment

6 Months Ended

Sep. 30, 2018

Property, Plant and Equipment [Abstract]

Property and Equipment

3. PROPERTY AND EQUIPMENT

	As of September 30, 2018			As of March 31, 2018
Computer and peripherals	$	3,412		$	3,656
Accumulated depreciation		(365	)		(244	)
Property and equipment, net	$	3,047		$	3,412

Depreciation for the three and six months period ended September 30, 2018 is $183 and $365 respectively.

No depreciation has been incurred for both three and six months period ended September 30, 2017.

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Common Stock

6 Months Ended

Sep. 30, 2018

Equity [Abstract]

Common Stock

4. COMMON STOCK

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

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

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

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

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

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

On January 23, 2018, Home Boutique International Limited purchased 666,666 shares of common stock of the Company at $0.30 per share, for $199,999.

On August 24, 2018, Home Boutique International Limited subscribed 333,333 shares of common stock of the Company at $0.30 per share, for $100,000.

On September 26, 2018, Home Boutique International Limited further subscribed 200,000 shares of common stock of the Company at $0.30 per share, for $60,000.

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

As of September 30, 2018, the Company has 93,089,643 shares issued and outstanding respectively. No preference stock were issued and outstanding.

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Other Payables and Accrued Liabilities

6 Months Ended

Sep. 30, 2018

Payables and Accruals [Abstract]

Other Payables and Accrued Liabilities

5. OTHER PAYABLES AND ACCRUED LIABILITIES

	As of September 30, 2018		As of March 31, 2018
Due to related party	$	-	$	-
Accrued audit fee		-		9,000
Accrued professional fee		-		5,500
Accrued review fee		1,500		-
Total other payables and accrued liabilities	$	1,500	$	14,500

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Due to Related Parties

6 Months Ended

Sep. 30, 2018

Related Party Transactions [Abstract]

Due to Related Parties

6. DUE TO RELATED PARTIES

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

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Income Taxes

6 Months Ended

Sep. 30, 2018

Income Tax Disclosure [Abstract]

Income Taxes

7. INCOME TAXES

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

	Six months ended
	September 30, 2018			September 30, 2017
Tax jurisdictions from:
- Local	$	(141,977	)	$	(7,745	)
- Foreign, representing
Labuan		(3,876	)		(604	)
Loss before income tax	$	(145,853	)	$	(8,349	)

The provision for income taxes consisted of the following:

		Six months ended
		September 30, 2018		September 30, 2017
Current:
- Local	$	-	$	-
- Foreign		-		-
Deferred:
- Local		-		-
- Foreign		-		-
Income tax expense	$	-	$	-

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

United States of America

The Tax Cuts and Jobs Act was enacted in the United States on December 22, 2017. The Act reduces the US federal corporate tax rate from 35% to 21%, requires companies to pay a one-time transition tax on earnings of certain foreign subsidiaries that were previously tax deferred, and creates new taxes on certain foreign sourced earnings. In December 2017, the SEC issued SAB 118, which directs taxpayers to consider the impact of the U.S. legislation as “provisional” when it does not have the necessary information available, prepared or analyzed (including computations) in reasonable detail to complete its accounting for the change in tax law.

As of September 30, 2018, the Company does not recognize any provisional amount for the transition tax.

We re-measured certain deferred tax assets and liabilities based on the rates at which they are anticipated to reverse in the future, which is generally 21%. However, we are still examining certain aspects of the Act and refining our calculations.

The Company is registered in the State of Nevada and is subject to the tax laws of the United States of America. As of September 30, 2018, the operations in the United States of America incurred $550,767 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss carryforwards begin to expire in 2036, if unutilized. The Company has provided for a full valuation allowance of $115,661 against the deferred tax assets on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future.

Labuan

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

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Concentrations of Risk

6 Months Ended

Sep. 30, 2018

Risks and Uncertainties [Abstract]

Concentrations of Risk

8. CONCENTRATIONS OF RISK

The Company is exposed to the following concentrations of risk:

(a) Major customer

For the three and six months ended September 30, 2018, the Company has not generated any revenue and doesn’t have any outstanding trade receivables.

(b) Major vendor

For the three and six months ended September 30, 2018, the Company has not incurred any cost of revenue and doesn’t have any outstanding trade payables.

(c) Exchange rate risk

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

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Commitments and Contingencies

6 Months Ended

Sep. 30, 2018

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

9. COMMITMENTS AND CONTINGENCIES

As of September 30, 2018, the Company has no commitments or contingencies involved.

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Related Party Transactions

6 Months Ended

Sep. 30, 2018

Related Party Transactions [Abstract]

Related Party Transactions

10. RELATED PARTY TRANSACTIONS

For the six months ended September 30, 2018 and 2017, the Company has an outstanding balance with respective related parties:

	As of September 30, 2018		As of September 30, 2017
Asia UBS Global Limited (1)	$	-	$	1,000
GreenPro Financial Consulting Limited (2)		10,650		500
Imocha Sdn Bhd (3)		125,000		-
	$	135,650	$	1,500

(1)	Asia UBS Global Limited is a subsidiary of Greenpro Capital Corp. through its subsidiary Greenpro Venture Capital Limited owns approximately 4.30% of the Company issued and outstanding shares as of September 30, 2018. For the six months ended September 30, 2018, the Company has settled an outstanding accounting fee due to AsiaUBS Global Limited amounted to $1,000.
(2)	Greenpro Financial Consulting Limited is a subsidiary of Greenpro Capital Corp., through its subsidiary Greenpro Venture Capital Limited owns approximately 4.30% of the Company issued and outstanding shares as of September 30, 2018. For the six months ended September 30, 2018 and 2017, the Company has incurred professional fees of $10,650 and $500 respectively.
(3)	For the six months ended September 30, 2019, the Company has enter into and settle transaction with Imocha Sdn Bhd amounted to $125,000 regarding the mobile application development. Both the Company and Imocha Sdn Bhd share common director as summarize below:

- Mr. Jason Wong Chee Hong, is the President, Secretary, Treasurer and Director of the Company;

- Mr. Koh Kok Wei, is the Director of the Company.

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Subsequent Events

6 Months Ended

Sep. 30, 2018

Subsequent Events [Abstract]

Subsequent Events

11. SUBSEQUENT EVENTS

In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred after September 30, 2018 up through the date the Company presented these unaudited financial statements.

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Summary of Significant Accounting Policies (Policies)

6 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

Basis of Presentation

Basis of presentation

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

On June 30, 2018, the the Company’s Board of Directors had approved a change in fiscal year end from February 28^th to March 31^st. Following such change, the date of the Company’s next fiscal year end is March 31^st, 2019.

Basis of Consolidation

Basis of consolidation

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

Use of Estimates

Use of estimates

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

Revenue Recognition

Revenue recognition

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

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

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

Cost of Revenue

Cost of revenue

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

Cash and Cash Equivalents

Cash and cash equivalents

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

Property and Equipment

Property and equipment

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

Classification	Estimated useful lives
Computer and peripherals	5 years

Expenditures for maintenance and repairs are expenses as incurred.

Income Taxes

Income taxes

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

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

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

Net Income/(Loss) Per Share

Net income/(loss) per share

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

Foreign Currencies Translation

Foreign currencies translation

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

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

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

Fair Value of Financial Instruments

Fair value of financial instruments

The carrying value of the Company’s financial instruments: cash and cash equivalents, and accounts payable and approximate their fair values because of the short-term nature of these financial instruments.

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

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

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

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

Recent Accounting Pronouncements

Recent accounting pronouncements

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

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Description of Business and Organization (Tables)

6 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

Schedule of Company's Subsidiary

Details of the Company’s subsidiary:

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

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Summary of Significant Accounting Policies (Tables)

6 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

Schedule of Estimated Useful Lives of Property and Equipment

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

Classification	Estimated useful lives
Computer and peripherals	5 years

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Property and Equipment (Tables)

6 Months Ended

Sep. 30, 2018

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment

	As of September 30, 2018			As of March 31, 2018
Computer and peripherals	$	3,412		$	3,656
Accumulated depreciation		(365	)		(244	)
Property and equipment, net	$	3,047		$	3,412

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Other Payables and Accrued Liabilities (Tables)

6 Months Ended

Sep. 30, 2018

Payables and Accruals [Abstract]

Schedule of Other payables and Accrued Liabilities

	As of September 30, 2018		As of March 31, 2018
Due to related party	$	-	$	-
Accrued audit fee		-		9,000
Accrued professional fee		-		5,500
Accrued review fee		1,500		-
Total other payables and accrued liabilities	$	1,500	$	14,500

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Income Taxes (Tables)

6 Months Ended

Sep. 30, 2018

Income Tax Disclosure [Abstract]

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

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

	Six months ended
	September 30, 2018			September 30, 2017
Tax jurisdictions from:
- Local	$	(141,977	)	$	(7,745	)
- Foreign, representing
Labuan		(3,876	)		(604	)
Loss before income tax	$	(145,853	)	$	(8,349	)

Schedule of Provision for Income Taxes

The provision for income taxes consisted of the following:

		Six months ended
		September 30, 2018		September 30, 2017
Current:
- Local	$	-	$	-
- Foreign		-		-
Deferred:
- Local		-		-
- Foreign		-		-
Income tax expense	$	-	$	-

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Related Party Transactions (Tables)

6 Months Ended

Sep. 30, 2018

Related Party Transactions [Abstract]

Summary of Related Party Transactions

For the six months ended September 30, 2018 and 2017, the Company has an outstanding balance with respective related parties:

	As of September 30, 2018		As of September 30, 2017
Asia UBS Global Limited (1)	$	-	$	1,000
GreenPro Financial Consulting Limited (2)		10,650		500
Imocha Sdn Bhd (3)		125,000		-
	$	135,650	$	1,500

(1)	Asia UBS Global Limited is a subsidiary of Greenpro Capital Corp. through its subsidiary Greenpro Venture Capital Limited owns approximately 4.30% of the Company issued and outstanding shares as of September 30, 2018. For the six months ended September 30, 2018, the Company has settled an outstanding accounting fee due to AsiaUBS Global Limited amounted to $1,000.
(2)	Greenpro Financial Consulting Limited is a subsidiary of Greenpro Capital Corp., through its subsidiary Greenpro Venture Capital Limited owns approximately 4.30% of the Company issued and outstanding shares as of September 30, 2018. For the six months ended September 30, 2018 and 2017, the Company has incurred professional fees of $10,650 and $500 respectively.
(3)	For the six months ended September 30, 2019, the Company has enter into and settle transaction with Imocha Sdn Bhd amounted to $125,000 regarding the mobile application development. Both the Company and Imocha Sdn Bhd share common director as summarize below:

- Mr. Jason Wong Chee Hong, is the President, Secretary, Treasurer and Director of the Company;

- Mr. Koh Kok Wei, is the Director of the Company.

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

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Description of Business and Organization - Schedule of Company's Subsidiary (Details)	6 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Company name	ECCO Auto World Corporation
Place and date of incorporation	Labuan, March 1, 2017
Particulars of issued capital	100 shares of ordinary share of US$1 each
Principal activities	Investment holding

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Summary of Significant Accounting Policies - Schedule of Estimated Useful Lives of Property and Equipment (Details)	6 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Estimated useful lives of Computer and peripherals	5 years

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Property and Equipment (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 183		$ 365

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Property and Equipment - Schedule of Property and Equipment (Details) - USD ($)	Sep. 30, 2018	Mar. 31, 2018
Property, Plant and Equipment [Abstract]
Computer and peripherals	$ 3,412	$ 3,656
Accumulated depreciation	(365)	(244)
Property and equipment	$ 3,047	$ 3,412

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Common Stock (Details Narrative) - USD ($)									6 Months Ended
	Sep. 26, 2018	Aug. 24, 2018	Jan. 23, 2018	Nov. 20, 2017	Jan. 19, 2017	Dec. 28, 2016	Sep. 25, 2016	Sep. 22, 2016	Sep. 30, 2018	Mar. 31, 2018
Common stock, par value									$ 0.0001	$ 0.0001
Sale of common stock, shares				1,669,644
Sale of common stock price per share				$ 0.15
Sale of common stock, value				$ 250,447
Common stock, shares issued									93,089,643	92,556,310
Common stock, shares outstanding									93,089,643	92,556,310
Preferred stock, shares issued
Preferred stock, shares outstanding
Common Stock [Member]
Common stock, shares issued									93,089,643
Common stock, shares outstanding									93,089,643
Preferred Stock [Member]
Preferred stock, shares issued
Preferred stock, shares outstanding
Greenpro Venture Capital Limited [Member]
Number of restricted common stock purchased								4,000,000
Common stock, par value								$ 0.0001
Greenpro Asia Strategic SPC [Member]
Number of restricted common stock purchased								52,000,000
Common stock, par value								$ 0.0001
Home Boutique International Limited [Member]
Sale of common stock, shares			666,666
Sale of common stock price per share		$ 0.30	$ 0.30
Sale of common stock, value			$ 199,999
Number of common stock shares issued	200,000	333,333
Proceeds from issuance of common stock	$ 60,000	$ 100,000
Shares issued price per shares	$ 0.30
Ms.Woo Shuk Fong [Member]
Number of restricted common stock purchased							20,000
Common stock, par value							$ 0.1
Number of restricted shares purchased, value							$ 2,000
Ms.Woo Shuk Fong [Member] | June 6, 2016 [Member]
Number of restricted common stock purchased									100,000
Common stock, par value									$ 0.0001
Mr. Yiap Soon Keong [Member]
Number of restricted common stock purchased					10,000,000			24,000,000
Common stock, par value					$ 0.0001			$ 0.0001
Number of restricted shares purchased, value					$ 1,000
Ms. Wong Yuen Ling [Member]
Number of restricted common stock purchased						100,000
Common stock, par value						$ 0.1
Number of restricted shares purchased, value						$ 10,000

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Other Payables and Accrued Liabilities - Schedule of Other Payables and Accrued Liabilities (Details) - USD ($)	Sep. 30, 2018	Mar. 31, 2018
Payables and Accruals [Abstract]
Due to related party
Accrued audit fee		9,000
Accrued professional fee		5,500
Accrued review fee	1,500
Total other payables and accrued liabilities	$ 1,500	$ 14,500

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Income Taxes (Details Narrative)		6 Months Ended
	Dec. 22, 2017	Sep. 30, 2018 USD ($)	Sep. 30, 2018 MYR (RM)
Income tax reconciliation description	The Act reduces the US federal corporate tax rate from 35% to 21%, requires companies to pay a one-time transition tax on earnings of certain foreign subsidiaries that were previously tax deferred, and creates new taxes on certain foreign sourced earnings.
Reduction in US federal corporate tax rate	21.00%
Operating loss carry forward, expiration year		2036
Deferred tax valuation allowance		$ 115,661
Tax charge audited profit, percentage		3.00%	3.00%
RM [Member]
Income tax fixed rate | RM			RM 20,000
United States of America [Member]
Cumulative net operating losses		$ 550,767

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Income Taxes - Schedule of Local and Foreign Components of Income (Loss) Before Income Tax (Details) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Tax jurisdictions from: Local			$ (141,977)	$ (7,745)
Tax jurisdictions from: Foreign, representing Labuan			(3,876)	(604)
Loss before income tax	$ (134,953)	$ (2,613)	$ (145,853)	$ (8,349)

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Income Taxes - Schedule of Provision for Income Taxes (Details) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Current Local
Current Foreign
Deferred Local
Deferred Foreign
Income tax expense

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Related Party Transactions - Summary of Related Party Transactions (Details) - USD ($)		Sep. 30, 2018	Mar. 31, 2018	Sep. 30, 2017
Related parties cumulative balance			$ 1,000
Asia UBS Global Limited [Member]
Related parties cumulative balance	[1]		1,000
GreenPro Financial Consulting Limited [Member]
Related parties cumulative balance	[2]	10,650	$ 500
Imocha Sdn Bhd [Member]
Related parties cumulative balance	[3]	$ 125,000

[1] Asia UBS Global Limited is a subsidiary of Greenpro Capital Corp. through its subsidiary Greenpro Venture Capital Limited owns approximately 4.30% of the Company issued and outstanding shares as of September 30, 2018. For the six months ended September 30, 2018, the Company has settled an outstanding accounting fee due to AsiaUBS Global Limited amounted to $1,000.

[2] Greenpro Financial Consulting Limited is a subsidiary of Greenpro Capital Corp., through its subsidiary Greenpro Venture Capital Limited owns approximately 4.30% of the Company issued and outstanding shares as of September 30, 2018. For the six months ended September 30, 2018 and 2017, the Company has incurred professional fees of $10,650 and $500 respectively.

[3] For the six months ended September 30, 2019, the Company has enter into and settle transaction with Imocha Sdn Bhd amounted to $125,000 regarding the mobile application development. Both the Company and Imocha Sdn Bhd share common director as summarize below: - Mr. Jason Wong Chee Hong, is the President, Secretary, Treasurer and Director of the Company; - Mr. Koh Kok Wei, is the Director of the Company.

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Related Party Transactions - Summary of Related Party Transactions (Details) (Parenthetical) - USD ($)	6 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Jun. 07, 2017
Equity ownership interest percentage			100.00%
Asia UBS Global Limited [Member]
Equity ownership interest percentage	4.30%
Accounting fees	$ 1,000
GreenPro Financial Consulting Limited [Member]
Equity ownership interest percentage	4.30%
Professional fees	$ 10,650	$ 500
Imocha Sdn Bhd [Member]
Related party transaction	$ 125,000