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INCOME TAXES (Details) - USD ($)
8 Months Ended 12 Months Ended
Dec. 31, 2019
Apr. 30, 2019
Apr. 30, 2018
Income before income taxes $ (333,122) $ 33,054 $ (18,910)
Income tax expense 29,122 6,941
United States of America      
Income before income taxes $ (160,566) $ 33,054 $ (18,910)
Statutory income tax rate 21.00% 21.00% 21.00%
Income tax expense at statutory rate $ (33,719) $ 6,941 $ (3,971)
Tax effect of non-deductible items 62,841   (411)
Tax effect of allowance 4,382
Income tax expense 29,122 $ 6,941
Taiwan      
Income before income taxes $ (36,825)    
Statutory income tax rate 20.00% 20.00% 20.00%
Income tax expense at statutory rate $ (7,365)    
Net operating loss 7,365    
Income tax expense
Hong Kong      
Income before income taxes $ (39,123)
Statutory income tax rate 16.50% 16.50% 16.50%
Income tax expense at statutory rate $ (6,455)    
Tax effect of non-taxable income (53)    
Tax effect of non-deductible items 189    
Net operating loss 6,319    
Income tax expense    
The People's Republic of China      
Income before income taxes $ (96,608)    
Statutory income tax rate 25.00% 25.00% 25.00%
Income tax expense at statutory rate $ (24,152)    
Net operating loss 24,152    
Income tax expense