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INCOME TAX - Reconciliation of effective rate (Details) - USD ($)
3 Months Ended
Jun. 30, 2022
Jun. 30, 2021
Operating Loss Carryforwards [Line Items]    
Income (Loss) before income taxes $ (181,959) $ (51,984)
Income tax expense (benefit) 0 0
HONG KONG    
Operating Loss Carryforwards [Line Items]    
Income (Loss) before income taxes $ 88,750 $ (51,984)
Statutory income tax rate 16.50% 16.50%
Income tax expense at statutory rate $ 14,644 $ (8,577)
Tax effect of non-deductible items 261 23
Tax effect of non-taxable items (586) (363)
Net operating income (loss) 14,319 (8,917)
Tax effect of tax loss utilized (14,319) 8,917
Income tax expense (benefit) $ 0 $ 0