Bioplus Life 10-Q25 Nov 222021 Q2 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	6 Months Ended
Cover - shares	Jun. 30, 2021	Nov. 17, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2021
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	333-226885
Entity Registrant Name	BIOPLUS LIFE CORPORATION
Entity Central Index Key	0001746214
Entity Tax Identification Number	30-0987011
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	No 9 & 10, Jalan P4/8B
Entity Address, Address Line Two	Bandar Teknologi Kajang
Entity Address, City or Town	Semenyih, Selangor D.E.,
Entity Address, Country	MY
Entity Address, Postal Zip Code	43500
City Area Code	+60 3
Local Phone Number	8703 2020
Entity Current Reporting Status	No
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		362,272,347

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Current assets:
Cash and bank balances	$ 283,982	$ 398,974
Account receivables	366,497	552,616
Amount due from related parties	32,552	28,724
Inventories	430,854	374,330
Other receivables, deposits and prepayments	107,822	41,680
Tax recoverable	3,511
Total current assets	1,225,218	1,396,324
Non-current assets:
Property, plant and equipment, net	2,251,257	2,331,335
Operating lease right of use assets, net	37,542	41,527
Intangible asset	686
Total non-current assets	2,289,485	2,372,862
TOTAL ASSETS	3,514,703	3,769,186
Current liabilities:
Account payables	340,533	364,324
Obligation under finance lease	38,989	33,817
Bank borrowings	52,711	54,567
Operating lease liability	5,358	5,399
Other payables and accrued liabilities	455,743	587,923
Provision for taxation		38,675
Amount due to directors	2,890	3,124
Total current liabilities	896,224	1,087,829
Non-current liabilities:
Obligation under finance lease	75,909	81,981
Bank borrowings	527,687	561,195
Operating lease liability	32,184	36,128
Deferred taxation	19,954	20,657
Total non-current liabilities	655,734	699,961
TOTAL LIABILITIES	1,551,958	1,787,790
Stockholders’ equity:
Common stock, par value $0.0001: 362,905,561 and 362,905,561 shares issued and outstanding as of June 30, 2021 and December 31, 2020, respectively	36,291	36,291
Additional paid in capital	1,899,558	1,986,939
Accumulated profit/(loss)	138,786	(2,356)
Accumulated other comprehensive loss	(111,890)	(39,478)
Total stockholders’ equity	1,962,745	1,981,396
TOTAL LIABILITIES AND STOCKHOLDERS EQUITY	$ 3,514,703	$ 3,769,186

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares issued	362,905,561	362,905,561
Common stock, shares outstanding	362,905,561	362,905,561

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Income Statement [Abstract]
Revenues, net	$ 593,912	$ 806,223	$ 1,281,422	$ 1,460,200
Cost of revenues	(289,564)	(472,261)	(639,949)	(833,877)
Gross profit	304,348	333,962	641,473	626,323
Other income	937	1,368	8,091	1,599
Operating expenses:
General and operating expenses	(247,614)	(164,504)	(492,090)	(439,489)
Finance cost	(8,178)	(350)	(16,332)	(9,738)
Total expenses	(255,792)	(164,854)	(508,422)	(449,227)
Profit before income tax	49,493	170,476	141,142	178,695
Income tax expense
NET PROFIT	49,493	170,476	141,142	178,695
Other comprehensive (loss)/income:
-Foreign currency translation (loss)/gain	1,899	18,931	(72,412)	(68,139)
TOTAL COMPREHENSIVE INCOME	$ 51,392	$ 189,407	$ 68,730	$ 110,556
Earnings per share	$ 0	$ 0	$ 0	$ 0
Weighted average number of common shares outstanding -Basic and diluted	362,905,561	362,312,155	362,905,561	362,312,155

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Beginning balance, value at Dec. 31, 2019	$ 35,931	$ 1,998,870	$ (216,550)	$ (82,009)	$ 1,736,242
Beginning balance, shares at Dec. 31, 2019	359,305,561
Net profit for the period			8,219		8,219
Foreign currency translation profit (loss)				(87,070)	(87,070)
Common stock issued	$ 360				360
Common stock issued, shares	3,600,000
Ending balance, value at Mar. 31, 2020	$ 36,291	1,998,870	(208,331)	(169,079)	1,657,751
Ending balance, shares at Mar. 31, 2020	362,905,561
Beginning balance, value at Dec. 31, 2019	$ 35,931	1,998,870	(216,550)	(82,009)	1,736,242
Beginning balance, shares at Dec. 31, 2019	359,305,561
Net profit for the period					178,695
Foreign currency translation profit (loss)					(68,139)
Ending balance, value at Jun. 30, 2020	$ 36,291	1,998,870	(37,855)	(150,148)	1,847,158
Ending balance, shares at Jun. 30, 2020	362,905,561
Beginning balance, value at Dec. 31, 2019	$ 35,931	1,998,870	(216,550)	(82,009)	1,736,242
Beginning balance, shares at Dec. 31, 2019	359,305,561
Common stock issued, shares	3,600,000
Ending balance, value at Dec. 31, 2020	$ 36,291	1,986,939	(2,356)	(39,478)	1,981,396
Ending balance, shares at Dec. 31, 2020	362,905,561
Beginning balance, value at Mar. 31, 2020	$ 36,291	1,998,870	(208,331)	(169,079)	1,657,751
Beginning balance, shares at Mar. 31, 2020	362,905,561
Net profit for the period			170,476		170,476
Foreign currency translation profit (loss)				18,931	18,931
Ending balance, value at Jun. 30, 2020	$ 36,291	1,998,870	(37,855)	(150,148)	1,847,158
Ending balance, shares at Jun. 30, 2020	362,905,561
Beginning balance, value at Dec. 31, 2020	$ 36,291	1,986,939	(2,356)	(39,478)	1,981,396
Beginning balance, shares at Dec. 31, 2020	362,905,561
Transaction with owners		(46,354)			(46,354)
Net profit for the period			91,649		91,649
Foreign currency translation profit (loss)				(74,311)	(74,311)
Ending balance, value at Mar. 31, 2021	$ 36,291	1,940,585	89,293	(113,789)	1,952,380
Ending balance, shares at Mar. 31, 2021	362,905,561
Beginning balance, value at Dec. 31, 2020	$ 36,291	1,986,939	(2,356)	(39,478)	1,981,396
Beginning balance, shares at Dec. 31, 2020	362,905,561
Net profit for the period					141,142
Foreign currency translation profit (loss)					(72,412)
Ending balance, value at Jun. 30, 2021	$ 36,291	1,899,558	138,786	(111,890)	1,962,745
Ending balance, shares at Jun. 30, 2021	362,905,561
Beginning balance, value at Mar. 31, 2021	$ 36,291	1,940,585	89,293	(113,789)	1,952,380
Beginning balance, shares at Mar. 31, 2021	362,905,561
Transaction with owners		(41,027)			(41,027)
Net profit for the period			49,493		49,493
Foreign currency translation profit (loss)				1,899	1,899
Ending balance, value at Jun. 30, 2021	$ 36,291	$ 1,899,558	$ 138,786	$ (111,890)	$ 1,962,745
Ending balance, shares at Jun. 30, 2021	362,905,561

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
Consolidated Statements of Cash Flows (Unaudited) - USD ($)	Jun. 30, 2021	Jun. 30, 2020
Cash flows from operating activities:
Net profit	$ 141,142	$ 178,695
Adjustments to reconcile net profit to net cash generated from operating activities:
Bad debt written off	2,673
Amortisation of right of use assets	2,588
Interest expenses	16,210	9,738
Depreciation of property, plant and equipment	68,547	58,564
Operating profit before working capital changes	231,160	246,997
Changes in operating assets and liabilities:
Inventories	(69,256)	80,204
Account receivables	164,666	(263,787)
Other receivables, deposits and prepayments	(67,533)	35,858
Amount due from related parties	(4,805)	(10,040)
Amount due from directors	(127)	1,412
Account payable	(11,399)	63,908
Other payables and accrued liabilities	(117,225)	124,778
Change in lease liabilities	(3,102)
Cash generated from operations	122,379	279,330
Tax refunded
Tax paid	(41,122)	(31,612)
Net cash generated from operating activities	81,257	247,718
Cash flows from investing activities:
Purchase of property, plant and equipment	(68,031)	(40,553)
Purchase of investment	(87,786)
Net cash used in investing activities	(155,817)	(40,553)
Cash flows from financing activities:
Proceed from issued shares		360
Interest expenses	(15,696)	(9,738)
Repayment of term loan borrowing	(14,420)	(6,958)
Drawdown of hire purchase borrowing	19,257
Repayment of hire purchase borrowing	(16,219)	(8,766)
Net cash used in financing activities	(27,078)	(25,102)
Foreign currency translation adjustment	(13,354)	10,857
NET CHANGE IN CASH AND CASH EQUIVALENTS	(114,992)	192,920
CASH AND CASH EQUIVALENTS, BEGINNING OF FINANCIAL PERIOD	398,974	69,220
CASH AND CASH EQUIVALENTS, END OF FINANCIAL PERIOD	283,982	262,140
CASH AND CASH EQUIVALENTS INFORMATION:
Cash and bank balance	283,982	262,140
Cash and cash equivalents, end of financial period	$ 283,982	$ 262,140

ORGANIZATION AND BUSINESS BACKG

ORGANIZATION AND BUSINESS BACKGROUND	6 Months Ended
ORGANIZATION AND BUSINESS BACKGROUND	Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BUSINESS BACKGROUND	NOTE 1- ORGANIZATION AND BUSINESS BACKGROUND Bioplus Life Corp., a Nevada corporation (“the Company”) was incorporated under the laws of the State of Nevada on April 13, 2017. For purposes of financial statements presentation, Bioplus Life Corp. and its subsidiaries are herein referred to as “the Company” or “We”. We have historically conducted our business through Bio Life Neutraceuticals Sdn Bhd, a private limited liability company, incorporated in Malaysia. Bioplus Life Corp. (US), incorporated in United State of Nevada, is an investment holding company with 100 100 99.8 100 During the previous financial year, the group disposed off and de-registered its subsidiaries namely Bioplus Life International Holdings Ltd. and Bio Life Neutraceuticals (Shenzhen) Pty Ltd. on August 5, 2020 and September 4, 2020, respectively. The Company, through its subsidiaries mainly an investment holding and supplies high quality health products. Details of the Company’s subsidiaries: SCHEDULE OF SUBSIDIARIES DETAILS No Company Name Place/Date of Particulars of Issued Capital Principal Activities 1 Bioplus Life Corp. (Labuan) Malaysia, Labuan May 19, 2017 100 1 Investment Holding 2 Bioplus Life International Holdings Ltd (1) Hong Kong June 20,2017 1 of HK$ 1 Investment Holding 3 Bio Life Holdings Berhad Malaysia May 19, 2016 107,992 1 Investment Holding 4 Bio Life Neutraceuticals Sdn Bhd Malaysia, Selangor August 27, 2009 5,456,207 1 Trading of Consumer Products 5 Bio Life Neutraceuticals (Shenzhen) Pty Ltd. (2) Shenzhen October 10,2017 500,000 1 Trading of Healthy Supplement and Cosmetic Products (1) Bioplus Life International Holdings Ltd. was officially disposed off by the Group on August 5, 2020 at a consideration of USD 17,504 (2) Bio Life Neutraceuticals (Shenzhen) Pty Ltd. was being officially de-registered in Shenzhen on September 4, 2020.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Jun. 30, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES ● 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 In this Quarterly Report, “the Company,” “us” or “we” refer to the consolidated entity, including its subsidiaries and affiliates. The terms refer only to the publicly held holding company, The Bioplus Life Corporation, excluding its subsidiaries and affiliates. Furthermore, in which the Company has a variable interest have been consolidated where the Company is the primary beneficiary. All intercompany transactions and balances have been eliminated in consolidation. ● Use of estimates In preparing these financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheets and revenues and expenses during the periods reported. Actual results may differ from these estimates. ● Cash and cash equivalents Cash and cash equivalents 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, plant and equipment Property and plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on the straight-line basis to write off the cost over the following expected useful lives of the assets concerned. The principal annual rates used are as follows: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT USEFUL LIVES OF THE ASSETS Categories Principal Annual Computer hardware 20 % Furniture & fittings 10 % Handphone 20 % Landscape 20 % Leasehold land and building 99 Machinery 10 % Motor vehicle 20 % Office equipment 10 % Renovation 20 % Signboard 10 % Tools and equipment 10 % Kitchen utensils 10 % Fully depreciated plant and equipment are retained in the financial statements until they are no longer in use. ● Intangible assets Intangible assets are stated at cost less accumulated amortization. Intangible assets represented the registration costs of trademarks, which are amortized on a straight-line basis over a useful life. The Company follows ASC Topic 350 in accounting for intangible assets, which requires impairment losses to be recorded when indicators of impairment are present and the undiscounted cash flows estimated to be generated by the assets are less than the assets’ carrying amounts. There was no impairment losses recorded on intangible assets for the period ended June 30, 2021. ● Inventories Inventories consisting of products available for sell, are stated at the lower of cost or market value. Cost of inventory is determined using the first-in, first-out (FIFO) method. Inventory reserve is recorded to write down the cost of inventory to the estimated market value due to slow-moving merchandise and damaged goods, which is dependent upon factors such as historical and forecasted consumer demand, and promotional environment. The Company takes ownership, risks and rewards of the products purchased. Write downs are recorded in cost of revenues in the Consolidated Statements of Operations and Comprehensive Income. ● Revenue recognition Revenues are recognized when control of the promised goods or services are transferred to a customer, in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements: ● identify the contract with a customer; ● identify the performance obligations in the contract; ● determine the transaction price; ● allocate the transaction price to performance obligations in the contract; and ● recognize revenue as the performance obligation is satisfied. ● Cost of revenues Cost of revenue includes the purchase cost of retail goods for re-sale to customers and packing materials (such as boxes). It excludes purchasing and receiving costs, inspection costs, warehousing costs, internal transfer costs and other costs of distribution network in cost of revenues. ● Shipping and handling fees Shipping and handling fees, if billed to customers, are included in revenue. Shipping and handling fees associated with inbound and outbound freight are expensed as incurred and included in selling and distribution expenses. ● Comprehensive income ASC Topic 220, “ Comprehensive Income ● Income tax expense Income taxes are determined in accordance with the provisions of ASC Topic 740, “ Income Taxes ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclosed 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 is subject to tax in their own jurisdictions. As a result of its business activities, the Company will file separate tax returns that are subject to examination by the foreign tax authorities. ● 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 statement of operations. The functional currency of the Company is the United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. In addition, the Company maintains its books and record in a local currency, Malaysian Ringgit (“MYR” or “RM”), which is functional currency as being the primary currency of the economic environment in which the entity operates. In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US$ are translated into US$, in accordance with ASC Topic 830-30, “ Translation of Financial Statement” Translation of amounts from the local currency of the Company into US$1 has been made at the following exchange rates for the respective period: SCHEDULE OF EXCHANGE RATES As of and for the six-month ended June 30, 2021 2020 Period-end MYR: US$1 exchange rate 4.1289 4.3232 Period average MYR: US$1 exchange rate 4.1543 4.2800 Period-end US$1: RMB exchange rate - 0.1412 Period average US$1: RMB exchange rate - 0.1415 Period exchange rate ● 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. ● Fair value of financial instruments The carrying value of the Company’s financial instruments: cash and cash equivalents, trade receivable, deposits and other receivables, amount due to related parties and other payables approximate at 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 ● Level 1 ● Level 2 ● Level 3 As of June 30, 2021, and December 31, 2020, the Company did not have any nonfinancial assets and liabilities that are recognized or disclosed at fair value in the financial statements, at least annually, on a recurring basis, nor did the Company have any assets or liabilities measured at fair value on a non-recurring basis. ● Recent accounting pronouncements Recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future financial statements.

AMOUNT DUE FROM RELATED PARTIES

AMOUNT DUE FROM RELATED PARTIES	6 Months Ended
AMOUNT DUE FROM RELATED PARTIES	Jun. 30, 2021
Amount Due From Related Parties
AMOUNT DUE FROM RELATED PARTIES	3. AMOUNT DUE FROM RELATED PARTIES The amounts are unsecured, bear no interest and are payable on demand.

INVENTORIES

INVENTORIES	6 Months Ended
INVENTORIES	Jun. 30, 2021
Inventory Disclosure [Abstract]
INVENTORIES	4. INVENTORIES SCHEDULE OF INVENTORIES As of June 30, 2021 December 31, 2020 Raw material $ 323,157 $ 239,057 Packing Material 68,495 85,562 Finished goods 39,202 49,711 Total inventories $ 430,854 $ 374,330

OTHER RECEIVABLES, DEPOSITS AND

OTHER RECEIVABLES, DEPOSITS AND PREPAYMENTS	6 Months Ended
OTHER RECEIVABLES, DEPOSITS AND PREPAYMENTS	Jun. 30, 2021
Other Receivables Deposits And Prepayments
OTHER RECEIVABLES, DEPOSITS AND PREPAYMENTS	5. OTHER RECEIVABLES, DEPOSITS AND PREPAYMENTS SUMMARY OF OTHER RECEIVABLES, DEPOSITS AND PREPAYMENTS As of June 30, 2021 December 31, 2020 Other receivables $ 84,367 $ 22,950 Deposits 5.1 12,921 8,041 Prepayments 10,534 10,689 Total other receivables, deposits and prepayments 107,822 41,680 5.1 Included in deposits is an amount of $ 7,193 1,557

PROPERTY, PLANT AND EQUIPMENT,

PROPERTY, PLANT AND EQUIPMENT, NET	6 Months Ended
PROPERTY, PLANT AND EQUIPMENT, NET	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT, NET	6. PROPERTY, PLANT AND EQUIPMENT, NET Property, plant and equipment consisted of the following: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT As of June 30, 2021 December 31, 2020 Computer $ 43,609 $ 42,430 Furniture and fittings 119,360 117,343 Handphone 6,585 5,070 Landscape 3,691 3,691 Leasehold land and building 1,875,962 1,875,962 Machinery 222,173 206,544 Motor vehicle 281,174 243,630 Office equipment 60,227 60,011 Renovation 165,915 159,013 Signboard 7,766 5,470 Tools and equipment 15,794 15,794 Kitchen utensils 2,004 2,004 Property Plant And Equipment, Gross $ 2,804,260 $ 2,736,962 (Less): Accumulated depreciation (517,882 ) (448,829 ) (Less)/Add: Foreign translation difference (35,121 ) 43,202 Property, plant and equipment, net $ 2,251,257 $ 2,331,335 Depreciation expense for the period ended June 30, 2021 and June 30, 2020 were $ 68,547 58,564 As of June 30, 2021, and December 31, 2020 the motor vehicles under finance leases with carrying value of $ 92,909 85,974 The leasehold land and building with carrying amount of $ 1,772,678 1,817,013

INTANGIBLE ASSETS, NET

INTANGIBLE ASSETS, NET	6 Months Ended
INTANGIBLE ASSETS, NET	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS, NET	7. INTANGIBLE ASSETS, NET Intangible assets consisted of the following: SCHEDULE OF INTANGIBLE ASSETS June 30, 2021 December 31, 2020 Trademark $ 686 $ -

OBLIGATION UNDER FINANCE LEASE

OBLIGATION UNDER FINANCE LEASE	6 Months Ended
OBLIGATION UNDER FINANCE LEASE	Jun. 30, 2021
Obligation Under Finance Lease
OBLIGATION UNDER FINANCE LEASE	8. OBLIGATION UNDER FINANCE LEASE The Company purchased motor vehicles under finance lease agreements with the effective interest rate of 4.40 5.28 4.40 5.28 SCHEDULE OF OBLIGATION UNDER FINANCE LEASE As of June 30, 2021 December 31, 2020 Present value of hire purchase liabilities: $ $ Not later than one year 38,989 33,817 Later than one year but not later than two years 37,466 35,535 Later than two years but not later than five years 38,443 46,446 Present Value of Finance Liabilities 114,898 115,798 Analyzed as: $ $ Current portion 38,989 33,817 Non-current portion 75,909 81,981 Lease Liability 114,898 115,798

BANK BORROWINGS

BANK BORROWINGS	6 Months Ended
BANK BORROWINGS	Jun. 30, 2021
Debt Disclosure [Abstract]
BANK BORROWINGS	9. BANK BORROWINGS SCHEDULE OF BANK BORROWINGS As of June 30, 2021 December 31, 2020 Secured: - $ $ Term loan 580,398 615,762 Analyzed as: $ $ Current portion 52,711 54,567 Non-current portion 527,687 561,195 Total 580,398 615,762 The term loan of the Company is secured by way of the following: a. A Facilities Agreement for US$ 1,705,086 b. Master Facility Agreement. c. Joint and Several Guarantee to be executed by the subsidiary directors of Bio Life Neutraceuticals Sdn Bhd. d. Leasehold land and building of the subsidiary (Note 6) The term loan is payable by 240 monthly installments of US$ 4,492 4

LEASE RIGHT-OF-USE ASSET AND LE

LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES	6 Months Ended
LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES	Jun. 30, 2021
Lease Right-of-use Asset And Lease Liabilities
LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES	10. LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES The Company officially adopted ASC 842 for the period on and after January 1, 2020 as permitted by ASU 2016-02. ASC 842 originally required all entities to use a “modified retrospective” transition approach that is intended to maximize comparability and be less complex than a full retrospective approach. On July 30, 2018, the FASB issued ASU 2018-11 to provide entities with relief from the costs of implementing certain aspects of the new leasing standard, ASU 2016-02 of which permits entities may elect not to recast the comparative periods presented when transitioning to ASC 842. As permitted by ASU 2018-11, the Company elect not to recast comparative periods, thusly. As of August 7, 2020, the Company recognized approximately US$ 43,692 Initial lease liabilities are measured at present value of the sum of remaining rental payments as of August 1, 2020, with discounted rate of 5.40% adopted from Malayan Banking (Maybank) Berhad’s base lending rate as a reference for discount rate, as this bank is the largest bank and national bank of Malaysia A single lease cost is recognized over the lease term on a generally straight-line basis. All cash payments of operating lease cost are classified within operating activities in the statement of cash flows. The initial recognition of operating lease right and lease liability as follow: SCHEDULE OF OPERATING LEASE RIGHT AND LEASE LIABILITY Right-Of-Use Assets Balance as of December 31, 2020 41,527 Amortization for the six months ended June 30, 2021 (2,588 ) Foreign exchange translation (1,397 ) Balance as of June 30, 2021 $ 37,542 For the six months ended June 30, 2021 and 2020, the amortization of the operating lease right-of-use asset amounted to $ 2,588 NIL Lease Liability Balance as of December 31, 2020 41,527 Imputed interest 1,045 Gross repayment (3,633 ) Foreign exchange translation (1,397 ) Balance as of June 30, 2021 37,542 Lease liability current portion (5,358 ) Lease liability non-current portion $ 32,184 Maturities of operating lease obligation as follow: SCHEDULE OF MATURITIES OF OPERATING LEASE OBLIGATION Year ending December 31, 2021 2,643 December 31, 2022 5,504 December 31, 2023 5,809 December 31, 2024 6,130 December 31, 2025 6,471 December 31, 2026 6,828 December 31, 2027 4,157 Total $ 37,542 SCHEDULE OF MEASUREMENT OF LEASE LIABILITIES Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow to operating lease 3,633 Right-of-use assets obtained in exchange for operating lease 43,692 Remaining lease term for operating lease (years) 6.1 Weighted average discount rate for operating lease $ 5.40 %

OTHER PAYABLES AND ACCRUED LIAB

OTHER PAYABLES AND ACCRUED LIABILITIES	6 Months Ended
OTHER PAYABLES AND ACCRUED LIABILITIES	Jun. 30, 2021
Payables and Accruals [Abstract]
OTHER PAYABLES AND ACCRUED LIABILITIES	11. OTHER PAYABLES AND ACCRUED LIABILITIES SCHEDULE OF OTHER PAYABLES AND ACCRUED LIABILITIES As of June 30, 2021 December 31, 2020 Other payables generated from: $ $ Local 37,662 35,286 Foreign, representing: Malaysia Common outstanding from non-trade payable 35,851 99,524 Common outstanding from third parties - 911 Other payables 73,513 135,721 Accrued other expenses Local - 1,750 Foreign, representing: Malaysia Payroll 25,773 63,763 Payroll deduction 11,381 32,044 Professional Fee 4,363 3,243 Commission 22,677 5,137 Expenses 1,328 5,772 Accrued other expenses 65,522 109,959 Deposit received from customers 206,708 230,493 Share subscription receipts in advance 110,000 110,000 Total 455,743 587,923

AMOUNT DUE TO DIRECTORS

AMOUNT DUE TO DIRECTORS	6 Months Ended
AMOUNT DUE TO DIRECTORS	Jun. 30, 2021
Amount Due To Directors
AMOUNT DUE TO DIRECTORS	12. AMOUNT DUE TO DIRECTORS The amounts are unsecured, bear no interest and are payable on demand.

INCOME TAXES

INCOME TAXES	6 Months Ended
INCOME TAXES	Jun. 30, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	13. INCOME TAXES SCHEDULE OF PROFIT OR LOSS BEFORE INCOME TAX As of June 30, 2021 June 30, 2020 Tax jurisdictions from: Local $ (41,115 ) $ (34,918 ) Foreign, representing: Malaysia 182,257 214,711 Hong Kong - (187 ) China - (911 ) Foreign, representing - (911 ) Profit before income tax $ 141,142 $ 178,695 The provision for income taxes consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAX As of June 30, 2021 June 30, 2020 Tax expense - Current Local $ - $ - Foreign, representing: Malaysia - - Hong Kong - - Foreign - - Tax expense – Prior year Foreign, representing: Malaysia - - Tax expense- Prior year - - Deferred Local - - Foreign, representing: Malaysia - - Foreign - - Income tax (expenses) - - 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, Hong Kong and Malaysia that are subject to taxes in the jurisdictions in which they operate, as follows: United States of America The Company is registered in the State of Nevada and is subject to the tax laws of the United States of America. As of June 30, 2021, the operations in the United States of America incurred $ 573,951 437,892 begin to expire in 2041 120,530 91,957 Malaysia Bio Life Holdings Berhad (“BLHB”) and Bio Life Neutraceuticals Sdn Bhd (“BLNSB”) are subject to the Malaysia Corporate Tax Laws at a tax rate of 24 Hong Kong For the comparative quarter, Bioplus Life International Holdings Ltd is subject to Hong Kong Profits Tax, which is charged at the statutory income tax rate of 16.5 China For the comparative quarter, Bio Life Neutraceuticals (Shenzhen) Pty Ltd.is registered in the Shen Zhen and is subject to the China Corporate Tax, which is charged at the statutory income tax rate of 25 The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of June 30, 2021and December 31, 2020: SCHEDULE OF DEFERRED TAX ASSETS As of June 30, 2021 December 31, 2020 Deferred tax assets: $ $ Net operating loss carry forwards Local 120,530 111,896 Foreign - Malaysia (19,932 ) (20,657 ) - China - - - Hong Kong - - Net operating loss carry forwards - - Deferred tax assets gross 100,598 91,239 Less: valuation allowance (120,530 ) (111,896 ) Deferred tax assets $ (19,932 ) $ (20,657 )

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	6 Months Ended
STOCKHOLDERS’ EQUITY	Jun. 30, 2021
Equity [Abstract]
STOCKHOLDERS’ EQUITY	14. STOCKHOLDERS’ EQUITY During the previous financial year ended December 31, 2020, the Company issued additional 3,600,000 0.992 As of June 30, 2021, Bioplus Life Corp had an issued and outstanding share of common stock of 362,905,561

CONCENTRATION OF RISK

CONCENTRATION OF RISK	6 Months Ended
CONCENTRATION OF RISK	Jun. 30, 2021
Risks and Uncertainties [Abstract]
CONCENTRATION OF RISK	15. CONCENTRATION OF RISK (a) Major Customers For the three months ended June 30, 2021 and 2020, the customers who accounted for 10% or more of the Company’s revenues and its accounts receivable at period end are presented as follows: SCHEDULE OF CONCENTRATION RISK BY MAJOR CUSTOMER AND MAJOR SUPPLIERS Revenues Percentage of revenues Account Receivable, Trade 2021 2020 2021 2020 2021 2020 Customer A $ - $ 449,084 $ - $ 56 % $ - $ 81,825 $ - $ 449,084 $ - $ 56 % $ - $ 81,825 For the six months ended June 30, 2021 and 2020, the customers who accounted for 10% or more of the Company’s revenues and its accounts receivable at period-end are presented as follows: Revenues Percentage of revenues Account Receivable, Trade 2021 2020 2021 2020 2021 2020 Customer A $ - $ 594,523 $ - $ 40 % $ - $ 269,917 $ - $ 594,523 $ - $ 40 % $ - $ 269,917 (b) Major Suppliers For the three months ended June 30, 2021 and 2020, there was no supplier who accounted for 10% or more of the Company’s purchases nor with significant outstanding payables. Purchases Percentage of purchases Account Payable, Trade 2021 2020 2021 2020 2021 2020 Supplier A $ 152,372 $ 186,822 $ 59 % $ 57 % $ 25,022 $ 43,103 Supplier B - 96,194 - 29 % - 7,092 Supplier C 79,925 - 31 % - 39,962 - $ 232,297 $ 283,016 $ 90 % $ 86 % $ 64,984 $ 50,195 For the six months ended June 30, 2021 and 2020, there was no supplier who accounted for 10% or more of the Company’s purchases nor with significant outstanding payables. Purchases Percentage of purchases Account Payable, Trade 2021 2020 2021 2020 2021 2020 Supplier A $ 334,950 $ 281,258 $ 64 % $ 51 % $ 78,605 $ 52,859 Supplier B - 150,876 - 28 % - - Supplier C 79,925 - 15 % - 39,962 - $ 414,875 $ 432,134 $ 79 % $ 79 % $ 118,567 $ 52,859

OTHER INCOME

OTHER INCOME	6 Months Ended
OTHER INCOME	Jun. 30, 2021
Other Income and Expenses [Abstract]
OTHER INCOME	16. OTHER INCOME SCHEDULE OF OTHER INCOME As of June 30, 2021 June 30, 2020 Other income 5,432 192 Realized gain on foreign exchange 2,659 1,407 Total 8,091 1,599

RELATED PARTIES TRANSACTIONS

RELATED PARTIES TRANSACTIONS	6 Months Ended
RELATED PARTIES TRANSACTIONS	Jun. 30, 2021
Related Party Transactions [Abstract]
RELATED PARTIES TRANSACTIONS	17. RELATED PARTIES TRANSACTIONS SCHEDULE OF RELATED PARTIES TRANSACTIONS As of June 30, 2021 June 30, 2020 Transactions with company in which a shareholder has substantial financial interest: Rental Income: Fusion Nutri Sdn. Bhd. $ 5,086 $ - Rental income $ 5,086 $ - Chong Khooi You, our sole officer and director and controlling shareholder is a director or controlling equity owner of the above company. The related party transactions are generally transacted in an arm-length basis at the current market value in the normal course of business.

SEGMENTED INFORMATION

SEGMENTED INFORMATION	6 Months Ended
SEGMENTED INFORMATION	Jun. 30, 2021
Segment Reporting [Abstract]
SEGMENTED INFORMATION	18. SEGMENTED INFORMATION ASC 280, “Segment Reporting” establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organization structure as well as information about services categories, business segments and major customers in financial statements. In accordance with the “Segment Reporting” Topic of the ASC, the Company’s chief operating decision maker has been identified as the Chief Executive Officer and President, who reviews operating results to make decisions about allocating resources and assessing performance for the entire Company. Existing guidance, which is based on a management approach to segment reporting, establishes requirements to report selected segment information quarterly and to report annually entity-wide disclosures about products and services, major customers, and the countries in which the entity holds material assets and reports revenue. All material operating units qualify for aggregation under “Segment Reporting” due to their similar customer base and similarities in economic characteristics; nature of products and services; and procurement, manufacturing and distribution processes. The Company had no inter-segment sales for the periods presented. Summarized financial information concerning the Company’s reportable segments is shown as below: By Geography*: SCHEDULE OF SEGMENT REPORTING INFORMATION United States Hong Kong Shenzhen Malaysia Total For the period ended June 30, 2021 United States Hong Kong Shenzhen Malaysia Total Revenues $ - $ - $ - $ 1,281,422 $ 1,281,422 Cost of revenues - - - (639,949 ) (639,949 ) Depreciation and amortization - - - (71,135 ) (71,135 ) Net (loss)/income before taxation (41,115 ) - - 182,257 141,142 Total assets $ - $ - $ - $ 3,514,703 $ 3,514,703 United States Hong Kong Shenzhen Malaysia Total For the period ended June 30, 2020 United States Hong Kong Shenzhen Malaysia Total Revenues $ - $ - $ - $ 1,460,200 $ 1,460,200 Cost of revenues - - - (833,877 ) (833,877 ) Depreciation and amortization - - - (58,564 ) (58,564 ) Net (loss)/income before taxation (34,918 ) (187 ) (911 ) 214,711 178,695 Total assets $ 4,303 $ 3,417 $ 2,274 $ 3,290,194 $ 3,300,188

FOREIGN CURRENCY EXCHANGE RATE

FOREIGN CURRENCY EXCHANGE RATE	6 Months Ended
FOREIGN CURRENCY EXCHANGE RATE	Jun. 30, 2021
Foreign Currency [Abstract]
FOREIGN CURRENCY EXCHANGE RATE	19. FOREIGN CURRENCY EXCHANGE RATE 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 post higher or lower income depending on exchange rate converted into US$ at the end of the financial period. The exchange rate could fluctuate depending on changes in political and economic environments without notice.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
SUBSEQUENT EVENTS	Jun. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	20. 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 June 30, 2021 up through the date November 17, 2022 was the Company presented these unaudited consolidated financial statements. During the period, the Company did not have any material recognizable subsequent events except for subsequent to balance sheet date, the Company issued additional 127,500 0.035%

SIGNIFICANT EVENTS

SIGNIFICANT EVENTS	6 Months Ended
SIGNIFICANT EVENTS	Jun. 30, 2021
Significant Events
SIGNIFICANT EVENTS	21. SIGNIFICANT EVENTS On January 30, 2020, the World Health Organization (“WHO”) announced a global health emergency because of a new strain of coronavirus originating in Wuhan, China (the “COVID-19 outbreak”) and the risks to the international community as the virus spreads globally beyond its point of origin. In March 2020, the WHO classified the COVID-19 outbreak as a pandemic, based on the rapid increase in exposure globally. The full impact of the COVID-19 outbreak continues to evolve as the date of this report. As such, it is uncertain as to the full magnitude that the pandemic will have on our financial condition, liquidity, and future results of operations. Management is actively monitoring the impact of the global situation on our financial condition, liquidity, operations, suppliers, industry, and workforce. Given the daily evolution of the COVID-19 outbreak and the global responses to curb its spread, we are not able to estimate the effects of the COVID-19 outbreak on our results of operations, financial condition, or liquidity for the period ended June 30, 2021.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Jun. 30, 2021
Accounting Policies [Abstract]
Basis of presentation	● 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	● Basis of consolidation In this Quarterly Report, “the Company,” “us” or “we” refer to the consolidated entity, including its subsidiaries and affiliates. The terms refer only to the publicly held holding company, The Bioplus Life Corporation, excluding its subsidiaries and affiliates. Furthermore, in which the Company has a variable interest have been consolidated where the Company is the primary beneficiary. All intercompany transactions and balances have been eliminated in consolidation.
Use of estimates	● Use of estimates In preparing these financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheets and revenues and expenses during the periods reported. Actual results may differ from these estimates.
Cash and cash equivalents	● Cash and cash equivalents Cash and cash equivalents 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, plant and equipment	● Property, plant and equipment Property and plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on the straight-line basis to write off the cost over the following expected useful lives of the assets concerned. The principal annual rates used are as follows: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT USEFUL LIVES OF THE ASSETS Categories Principal Annual Computer hardware 20 % Furniture & fittings 10 % Handphone 20 % Landscape 20 % Leasehold land and building 99 Machinery 10 % Motor vehicle 20 % Office equipment 10 % Renovation 20 % Signboard 10 % Tools and equipment 10 % Kitchen utensils 10 % Fully depreciated plant and equipment are retained in the financial statements until they are no longer in use.
Intangible assets	● Intangible assets Intangible assets are stated at cost less accumulated amortization. Intangible assets represented the registration costs of trademarks, which are amortized on a straight-line basis over a useful life. The Company follows ASC Topic 350 in accounting for intangible assets, which requires impairment losses to be recorded when indicators of impairment are present and the undiscounted cash flows estimated to be generated by the assets are less than the assets’ carrying amounts. There was no impairment losses recorded on intangible assets for the period ended June 30, 2021.
Inventories	● Inventories Inventories consisting of products available for sell, are stated at the lower of cost or market value. Cost of inventory is determined using the first-in, first-out (FIFO) method. Inventory reserve is recorded to write down the cost of inventory to the estimated market value due to slow-moving merchandise and damaged goods, which is dependent upon factors such as historical and forecasted consumer demand, and promotional environment. The Company takes ownership, risks and rewards of the products purchased. Write downs are recorded in cost of revenues in the Consolidated Statements of Operations and Comprehensive Income.
Revenue recognition	● Revenue recognition Revenues are recognized when control of the promised goods or services are transferred to a customer, in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements: ● identify the contract with a customer; ● identify the performance obligations in the contract; ● determine the transaction price; ● allocate the transaction price to performance obligations in the contract; and ● recognize revenue as the performance obligation is satisfied.
Cost of revenues	● Cost of revenues Cost of revenue includes the purchase cost of retail goods for re-sale to customers and packing materials (such as boxes). It excludes purchasing and receiving costs, inspection costs, warehousing costs, internal transfer costs and other costs of distribution network in cost of revenues.
Shipping and handling fees	● Shipping and handling fees Shipping and handling fees, if billed to customers, are included in revenue. Shipping and handling fees associated with inbound and outbound freight are expensed as incurred and included in selling and distribution expenses.
Comprehensive income	● Comprehensive income ASC Topic 220, “ Comprehensive Income
Income tax expense	● Income tax expense Income taxes are determined in accordance with the provisions of ASC Topic 740, “ Income Taxes ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclosed 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 is subject to tax in their own jurisdictions. As a result of its business activities, the Company will file separate tax returns that are subject to examination by the foreign tax authorities.
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 statement of operations. The functional currency of the Company is the United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. In addition, the Company maintains its books and record in a local currency, Malaysian Ringgit (“MYR” or “RM”), which is functional currency as being the primary currency of the economic environment in which the entity operates. In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US$ are translated into US$, in accordance with ASC Topic 830-30, “ Translation of Financial Statement” Translation of amounts from the local currency of the Company into US$1 has been made at the following exchange rates for the respective period: SCHEDULE OF EXCHANGE RATES As of and for the six-month ended June 30, 2021 2020 Period-end MYR: US$1 exchange rate 4.1289 4.3232 Period average MYR: US$1 exchange rate 4.1543 4.2800 Period-end US$1: RMB exchange rate - 0.1412 Period average US$1: RMB exchange rate - 0.1415 Period exchange rate
Related parties	● 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.
Fair value of financial instruments	● Fair value of financial instruments The carrying value of the Company’s financial instruments: cash and cash equivalents, trade receivable, deposits and other receivables, amount due to related parties and other payables approximate at 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 ● Level 1 ● Level 2 ● Level 3 As of June 30, 2021, and December 31, 2020, the Company did not have any nonfinancial assets and liabilities that are recognized or disclosed at fair value in the financial statements, at least annually, on a recurring basis, nor did the Company have any assets or liabilities measured at fair value on a non-recurring basis.
Recent accounting pronouncements	● Recent accounting pronouncements Recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future financial statements.

ORGANIZATION AND BUSINESS BAC_2

ORGANIZATION AND BUSINESS BACKGROUND (Tables)	6 Months Ended
ORGANIZATION AND BUSINESS BACKGROUND (Tables)	Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SCHEDULE OF SUBSIDIARIES DETAILS	The Company, through its subsidiaries mainly an investment holding and supplies high quality health products. Details of the Company’s subsidiaries: SCHEDULE OF SUBSIDIARIES DETAILS No Company Name Place/Date of Particulars of Issued Capital Principal Activities 1 Bioplus Life Corp. (Labuan) Malaysia, Labuan May 19, 2017 100 1 Investment Holding 2 Bioplus Life International Holdings Ltd (1) Hong Kong June 20,2017 1 of HK$ 1 Investment Holding 3 Bio Life Holdings Berhad Malaysia May 19, 2016 107,992 1 Investment Holding 4 Bio Life Neutraceuticals Sdn Bhd Malaysia, Selangor August 27, 2009 5,456,207 1 Trading of Consumer Products 5 Bio Life Neutraceuticals (Shenzhen) Pty Ltd. (2) Shenzhen October 10,2017 500,000 1 Trading of Healthy Supplement and Cosmetic Products (1) Bioplus Life International Holdings Ltd. was officially disposed off by the Group on August 5, 2020 at a consideration of USD 17,504 (2) Bio Life Neutraceuticals (Shenzhen) Pty Ltd. was being officially de-registered in Shenzhen on September 4, 2020.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Jun. 30, 2021
Accounting Policies [Abstract]
SCHEDULE OF PROPERTY PLANT AND EQUIPMENT USEFUL LIVES OF THE ASSETS	SCHEDULE OF PROPERTY PLANT AND EQUIPMENT USEFUL LIVES OF THE ASSETS Categories Principal Annual Computer hardware 20 % Furniture & fittings 10 % Handphone 20 % Landscape 20 % Leasehold land and building 99 Machinery 10 % Motor vehicle 20 % Office equipment 10 % Renovation 20 % Signboard 10 % Tools and equipment 10 % Kitchen utensils 10 %
SCHEDULE OF EXCHANGE RATES	Translation of amounts from the local currency of the Company into US$1 has been made at the following exchange rates for the respective period: SCHEDULE OF EXCHANGE RATES As of and for the six-month ended June 30, 2021 2020 Period-end MYR: US$1 exchange rate 4.1289 4.3232 Period average MYR: US$1 exchange rate 4.1543 4.2800 Period-end US$1: RMB exchange rate - 0.1412 Period average US$1: RMB exchange rate - 0.1415 Period exchange rate

INVENTORIES (Tables)

INVENTORIES (Tables)	6 Months Ended
INVENTORIES (Tables)	Jun. 30, 2021
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORIES	SCHEDULE OF INVENTORIES As of June 30, 2021 December 31, 2020 Raw material $ 323,157 $ 239,057 Packing Material 68,495 85,562 Finished goods 39,202 49,711 Total inventories $ 430,854 $ 374,330

OTHER RECEIVABLES, DEPOSITS A_2

OTHER RECEIVABLES, DEPOSITS AND PREPAYMENTS (Tables)	6 Months Ended
OTHER RECEIVABLES, DEPOSITS AND PREPAYMENTS (Tables)	Jun. 30, 2021
Other Receivables Deposits And Prepayments
SUMMARY OF OTHER RECEIVABLES, DEPOSITS AND PREPAYMENTS	SUMMARY OF OTHER RECEIVABLES, DEPOSITS AND PREPAYMENTS As of June 30, 2021 December 31, 2020 Other receivables $ 84,367 $ 22,950 Deposits 5.1 12,921 8,041 Prepayments 10,534 10,689 Total other receivables, deposits and prepayments 107,822 41,680 5.1 Included in deposits is an amount of $ 7,193 1,557

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT, NET (Tables)	6 Months Ended
PROPERTY, PLANT AND EQUIPMENT, NET (Tables)	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT	Property, plant and equipment consisted of the following: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT As of June 30, 2021 December 31, 2020 Computer $ 43,609 $ 42,430 Furniture and fittings 119,360 117,343 Handphone 6,585 5,070 Landscape 3,691 3,691 Leasehold land and building 1,875,962 1,875,962 Machinery 222,173 206,544 Motor vehicle 281,174 243,630 Office equipment 60,227 60,011 Renovation 165,915 159,013 Signboard 7,766 5,470 Tools and equipment 15,794 15,794 Kitchen utensils 2,004 2,004 Property Plant And Equipment, Gross $ 2,804,260 $ 2,736,962 (Less): Accumulated depreciation (517,882 ) (448,829 ) (Less)/Add: Foreign translation difference (35,121 ) 43,202 Property, plant and equipment, net $ 2,251,257 $ 2,331,335

INTANGIBLE ASSETS, NET (Tables)

INTANGIBLE ASSETS, NET (Tables)	6 Months Ended
INTANGIBLE ASSETS, NET (Tables)	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF INTANGIBLE ASSETS	Intangible assets consisted of the following: SCHEDULE OF INTANGIBLE ASSETS June 30, 2021 December 31, 2020 Trademark $ 686 $ -

OBLIGATION UNDER FINANCE LEASE

OBLIGATION UNDER FINANCE LEASE (Tables)	6 Months Ended
OBLIGATION UNDER FINANCE LEASE (Tables)	Jun. 30, 2021
Obligation Under Finance Lease
SCHEDULE OF OBLIGATION UNDER FINANCE LEASE	SCHEDULE OF OBLIGATION UNDER FINANCE LEASE As of June 30, 2021 December 31, 2020 Present value of hire purchase liabilities: $ $ Not later than one year 38,989 33,817 Later than one year but not later than two years 37,466 35,535 Later than two years but not later than five years 38,443 46,446 Present Value of Finance Liabilities 114,898 115,798 Analyzed as: $ $ Current portion 38,989 33,817 Non-current portion 75,909 81,981 Lease Liability 114,898 115,798

BANK BORROWINGS (Tables)

BANK BORROWINGS (Tables)	6 Months Ended
BANK BORROWINGS (Tables)	Jun. 30, 2021
Debt Disclosure [Abstract]
SCHEDULE OF BANK BORROWINGS	SCHEDULE OF BANK BORROWINGS As of June 30, 2021 December 31, 2020 Secured: - $ $ Term loan 580,398 615,762 Analyzed as: $ $ Current portion 52,711 54,567 Non-current portion 527,687 561,195 Total 580,398 615,762

LEASE RIGHT-OF-USE ASSET AND _2

LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES (Tables)	6 Months Ended
LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES (Tables)	Jun. 30, 2021
Lease Right-of-use Asset And Lease Liabilities
SCHEDULE OF OPERATING LEASE RIGHT AND LEASE LIABILITY	The initial recognition of operating lease right and lease liability as follow: SCHEDULE OF OPERATING LEASE RIGHT AND LEASE LIABILITY Right-Of-Use Assets Balance as of December 31, 2020 41,527 Amortization for the six months ended June 30, 2021 (2,588 ) Foreign exchange translation (1,397 ) Balance as of June 30, 2021 $ 37,542 For the six months ended June 30, 2021 and 2020, the amortization of the operating lease right-of-use asset amounted to $ 2,588 NIL Lease Liability Balance as of December 31, 2020 41,527 Imputed interest 1,045 Gross repayment (3,633 ) Foreign exchange translation (1,397 ) Balance as of June 30, 2021 37,542 Lease liability current portion (5,358 ) Lease liability non-current portion $ 32,184
SCHEDULE OF MATURITIES OF OPERATING LEASE OBLIGATION	Maturities of operating lease obligation as follow: SCHEDULE OF MATURITIES OF OPERATING LEASE OBLIGATION Year ending December 31, 2021 2,643 December 31, 2022 5,504 December 31, 2023 5,809 December 31, 2024 6,130 December 31, 2025 6,471 December 31, 2026 6,828 December 31, 2027 4,157 Total $ 37,542
SCHEDULE OF MEASUREMENT OF LEASE LIABILITIES	SCHEDULE OF MEASUREMENT OF LEASE LIABILITIES Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow to operating lease 3,633 Right-of-use assets obtained in exchange for operating lease 43,692 Remaining lease term for operating lease (years) 6.1 Weighted average discount rate for operating lease $ 5.40 %

OTHER PAYABLES AND ACCRUED LI_2

OTHER PAYABLES AND ACCRUED LIABILITIES (Tables)	6 Months Ended
OTHER PAYABLES AND ACCRUED LIABILITIES (Tables)	Jun. 30, 2021
Payables and Accruals [Abstract]
SCHEDULE OF OTHER PAYABLES AND ACCRUED LIABILITIES	SCHEDULE OF OTHER PAYABLES AND ACCRUED LIABILITIES As of June 30, 2021 December 31, 2020 Other payables generated from: $ $ Local 37,662 35,286 Foreign, representing: Malaysia Common outstanding from non-trade payable 35,851 99,524 Common outstanding from third parties - 911 Other payables 73,513 135,721 Accrued other expenses Local - 1,750 Foreign, representing: Malaysia Payroll 25,773 63,763 Payroll deduction 11,381 32,044 Professional Fee 4,363 3,243 Commission 22,677 5,137 Expenses 1,328 5,772 Accrued other expenses 65,522 109,959 Deposit received from customers 206,708 230,493 Share subscription receipts in advance 110,000 110,000 Total 455,743 587,923

INCOME TAXES (Tables)

INCOME TAXES (Tables)	6 Months Ended
INCOME TAXES (Tables)	Jun. 30, 2021
Income Tax Disclosure [Abstract]
SCHEDULE OF PROFIT OR LOSS BEFORE INCOME TAX	SCHEDULE OF PROFIT OR LOSS BEFORE INCOME TAX As of June 30, 2021 June 30, 2020 Tax jurisdictions from: Local $ (41,115 ) $ (34,918 ) Foreign, representing: Malaysia 182,257 214,711 Hong Kong - (187 ) China - (911 ) Foreign, representing - (911 ) Profit before income tax $ 141,142 $ 178,695
SCHEDULE OF PROVISION FOR INCOME TAX	The provision for income taxes consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAX As of June 30, 2021 June 30, 2020 Tax expense - Current Local $ - $ - Foreign, representing: Malaysia - - Hong Kong - - Foreign - - Tax expense – Prior year Foreign, representing: Malaysia - - Tax expense- Prior year - - Deferred Local - - Foreign, representing: Malaysia - - Foreign - - Income tax (expenses) - -
SCHEDULE OF DEFERRED TAX ASSETS	The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of June 30, 2021and December 31, 2020: SCHEDULE OF DEFERRED TAX ASSETS As of June 30, 2021 December 31, 2020 Deferred tax assets: $ $ Net operating loss carry forwards Local 120,530 111,896 Foreign - Malaysia (19,932 ) (20,657 ) - China - - - Hong Kong - - Net operating loss carry forwards - - Deferred tax assets gross 100,598 91,239 Less: valuation allowance (120,530 ) (111,896 ) Deferred tax assets $ (19,932 ) $ (20,657 )

CONCENTRATION OF RISK (Tables)

CONCENTRATION OF RISK (Tables)	6 Months Ended
CONCENTRATION OF RISK (Tables)	Jun. 30, 2021
Risks and Uncertainties [Abstract]
SCHEDULE OF CONCENTRATION RISK BY MAJOR CUSTOMER AND MAJOR SUPPLIERS	For the three months ended June 30, 2021 and 2020, the customers who accounted for 10% or more of the Company’s revenues and its accounts receivable at period end are presented as follows: SCHEDULE OF CONCENTRATION RISK BY MAJOR CUSTOMER AND MAJOR SUPPLIERS Revenues Percentage of revenues Account Receivable, Trade 2021 2020 2021 2020 2021 2020 Customer A $ - $ 449,084 $ - $ 56 % $ - $ 81,825 $ - $ 449,084 $ - $ 56 % $ - $ 81,825 For the six months ended June 30, 2021 and 2020, the customers who accounted for 10% or more of the Company’s revenues and its accounts receivable at period-end are presented as follows: Revenues Percentage of revenues Account Receivable, Trade 2021 2020 2021 2020 2021 2020 Customer A $ - $ 594,523 $ - $ 40 % $ - $ 269,917 $ - $ 594,523 $ - $ 40 % $ - $ 269,917 (b) Major Suppliers For the three months ended June 30, 2021 and 2020, there was no supplier who accounted for 10% or more of the Company’s purchases nor with significant outstanding payables. Purchases Percentage of purchases Account Payable, Trade 2021 2020 2021 2020 2021 2020 Supplier A $ 152,372 $ 186,822 $ 59 % $ 57 % $ 25,022 $ 43,103 Supplier B - 96,194 - 29 % - 7,092 Supplier C 79,925 - 31 % - 39,962 - $ 232,297 $ 283,016 $ 90 % $ 86 % $ 64,984 $ 50,195 For the six months ended June 30, 2021 and 2020, there was no supplier who accounted for 10% or more of the Company’s purchases nor with significant outstanding payables. Purchases Percentage of purchases Account Payable, Trade 2021 2020 2021 2020 2021 2020 Supplier A $ 334,950 $ 281,258 $ 64 % $ 51 % $ 78,605 $ 52,859 Supplier B - 150,876 - 28 % - - Supplier C 79,925 - 15 % - 39,962 - $ 414,875 $ 432,134 $ 79 % $ 79 % $ 118,567 $ 52,859

OTHER INCOME (Tables)

OTHER INCOME (Tables)	6 Months Ended
OTHER INCOME (Tables)	Jun. 30, 2021
Other Income and Expenses [Abstract]
SCHEDULE OF OTHER INCOME	SCHEDULE OF OTHER INCOME As of June 30, 2021 June 30, 2020 Other income 5,432 192 Realized gain on foreign exchange 2,659 1,407 Total 8,091 1,599

RELATED PARTIES TRANSACTIONS (T

RELATED PARTIES TRANSACTIONS (Tables)	6 Months Ended
RELATED PARTIES TRANSACTIONS (Tables)	Jun. 30, 2021
Related Party Transactions [Abstract]
SCHEDULE OF RELATED PARTIES TRANSACTIONS	SCHEDULE OF RELATED PARTIES TRANSACTIONS As of June 30, 2021 June 30, 2020 Transactions with company in which a shareholder has substantial financial interest: Rental Income: Fusion Nutri Sdn. Bhd. $ 5,086 $ - Rental income $ 5,086 $ -

SEGMENTED INFORMATION (Tables)

SEGMENTED INFORMATION (Tables)	6 Months Ended
SEGMENTED INFORMATION (Tables)	Jun. 30, 2021
Segment Reporting [Abstract]
SCHEDULE OF SEGMENT REPORTING INFORMATION	The Company had no inter-segment sales for the periods presented. Summarized financial information concerning the Company’s reportable segments is shown as below: By Geography*: SCHEDULE OF SEGMENT REPORTING INFORMATION United States Hong Kong Shenzhen Malaysia Total For the period ended June 30, 2021 United States Hong Kong Shenzhen Malaysia Total Revenues $ - $ - $ - $ 1,281,422 $ 1,281,422 Cost of revenues - - - (639,949 ) (639,949 ) Depreciation and amortization - - - (71,135 ) (71,135 ) Net (loss)/income before taxation (41,115 ) - - 182,257 141,142 Total assets $ - $ - $ - $ 3,514,703 $ 3,514,703 United States Hong Kong Shenzhen Malaysia Total For the period ended June 30, 2020 United States Hong Kong Shenzhen Malaysia Total Revenues $ - $ - $ - $ 1,460,200 $ 1,460,200 Cost of revenues - - - (833,877 ) (833,877 ) Depreciation and amortization - - - (58,564 ) (58,564 ) Net (loss)/income before taxation (34,918 ) (187 ) (911 ) 214,711 178,695 Total assets $ 4,303 $ 3,417 $ 2,274 $ 3,290,194 $ 3,300,188

SCHEDULE OF SUBSIDIARIES DETAIL

SCHEDULE OF SUBSIDIARIES DETAILS (Details)		6 Months Ended
SCHEDULE OF SUBSIDIARIES DETAILS (Details)		Jun. 30, 2021 $ / shares shares	Jun. 30, 2021 $ / shares shares	Jun. 30, 2021 RM / shares shares	Jun. 30, 2021 ¥ / shares shares	Dec. 31, 2020 shares
Ordinary shares, issued		362,905,561	362,905,561	362,905,561	362,905,561	362,905,561
Bioplus Life Corp. (Labuan) [Member]
Place of incorporation		Malaysia, Labuan
Date of incorporation		May 19, 2017
Ordinary shares, issued		100	100	100	100
Ordinary shares, per share \| $ / shares		$ 1
Principal activities		Investment Holding
Bioplus Life International Holdings Ltd. [Member]
Place of incorporation	[1]	Hong Kong
Date of incorporation	[1]	Jun. 20, 2017
Ordinary shares, issued	[1]	1	1	1	1
Ordinary shares, per share \| $ / shares	[1]		$ 1
Principal activities	[1]	Investment Holding
Bio Life Holdings Berhad [Member]
Place of incorporation		Malaysia
Date of incorporation		May 19, 2016
Ordinary shares, issued		107,992	107,992	107,992	107,992
Ordinary shares, per share \| RM / shares				RM 1
Principal activities		Investment Holding
Bio Life Neutraceuticals Sdn Bhd [Member]
Place of incorporation		Malaysia, Selangor
Date of incorporation		Aug. 27, 2009
Ordinary shares, issued		5,456,207	5,456,207	5,456,207	5,456,207
Ordinary shares, per share \| RM / shares				RM 1
Principal activities		Trading of Consumer Products
Bio Life Neutraceuticals Shenzhen Pty Ltd [Member]
Place of incorporation	[2]	Shenzhen
Date of incorporation	[2]	Oct. 10, 2017
Ordinary shares, issued	[2]	500,000	500,000	500,000	500,000
Ordinary shares, per share \| ¥ / shares	[2]				¥ 1
Principal activities	[2]	Trading of Healthy Supplement and Cosmetic Products

[1]Bioplus Life International Holdings Ltd. was officially disposed off by the Group on August 5, 2020 at a consideration of USD 17,504

SCHEDULE OF SUBSIDIARIES DETA_2

SCHEDULE OF SUBSIDIARIES DETAILS (Details)(Parenthetical)	Aug. 05, 2020 USD ($)
Bioplus Life International Holdings Ltd. [Member]
Gain on disposal of subsidiary	$ 17,504

ORGANIZATION AND BUSINESS BAC_3

ORGANIZATION AND BUSINESS BACKGROUND (Details Narrative)	Apr. 13, 2017
Bioplus Life Corp. (Labuan) [Member]
Equity interest, percentage	100%
Bioplus Life International Holdings Limited [Member] \| HONG KONG
Equity interest, percentage	100%
Bioplus Life International Holdings Limited [Member] \| MALAYSIA
Equity interest, percentage	100%
Bio Life Holdings Berhad [Member] \| HONG KONG
Equity interest, percentage	99.80%

SCHEDULE OF PROPERTY PLANT AND

SCHEDULE OF PROPERTY PLANT AND EQUIPMENT USEFUL LIVES OF THE ASSETS (Details)	6 Months Ended
	Jun. 30, 2021
Computer Hardware [Member]
Property, Plant and Equipment [Line Items]
Principal annual rates	20%
Furniture and Fittings [Member]
Property, Plant and Equipment [Line Items]
Principal annual rates	10%
Handphone [Member]
Property, Plant and Equipment [Line Items]
Principal annual rates	20%
Landscape [Member]
Property, Plant and Equipment [Line Items]
Principal annual rates	20%
Land, Buildings and Improvements [Member]
Property, Plant and Equipment [Line Items]
Expected useful life	99 years
Machinery [Member]
Property, Plant and Equipment [Line Items]
Principal annual rates	10%
Motor Vehicle [Member]
Property, Plant and Equipment [Line Items]
Principal annual rates	20%
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Principal annual rates	10%
Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Principal annual rates	20%
Signboard [Member]
Property, Plant and Equipment [Line Items]
Principal annual rates	10%
Tools and Equipment [Member]
Property, Plant and Equipment [Line Items]
Principal annual rates	10%
Kitchen Utensils [Member]
Property, Plant and Equipment [Line Items]
Principal annual rates	10%

SCHEDULE OF EXCHANGE RATES (Det

SCHEDULE OF EXCHANGE RATES (Details)	Jun. 30, 2021	Jun. 30, 2020
Period-end MYR: US$1 Exchange Rate [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Period exchange rate	4.1289	4.3232
Period average MYR: US$1 Exchange Rate [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Period exchange rate	4.1543	4.2800
Period-end US$1: RMB Exchange Rate [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Period exchange rate		0.1412
Period Average US$1: RMB Exchange Rate [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Period exchange rate		0.1415

SCHEDULE OF INVENTORIES (Detail

SCHEDULE OF INVENTORIES (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Inventory Disclosure [Abstract]
Raw material	$ 323,157	$ 239,057
Packing Material	68,495	85,562
Finished goods	39,202	49,711
Total inventories	$ 430,854	$ 374,330

SUMMARY OF OTHER RECEIVABLES, D

SUMMARY OF OTHER RECEIVABLES, DEPOSITS AND PREPAYMENTS (Details) - USD ($)		Jun. 30, 2021	Dec. 31, 2020
Other Receivables Deposits And Prepayments
Other receivables		$ 84,367	$ 22,950
Deposits	[1]	12,921	8,041
Prepayments		10,534	10,689
Total other receivables, deposits and prepayments		$ 107,822	$ 41,680

[1]Included in deposits is an amount of $ 7,193 1,557

SUMMARY OF OTHER RECEIVABLES,_2

SUMMARY OF OTHER RECEIVABLES, DEPOSITS AND PREPAYMENTS (Details) (Parenthetical) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Other Receivables Deposits And Prepayments
Deposits	$ 7,193	$ 1,557

SCHEDULE OF PROPERTY, PLANT AND

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Property Plant And Equipment, Gross	$ 2,804,260	$ 2,736,962
(Less): Accumulated depreciation	(517,882)	(448,829)
(Less)/Add: Foreign translation difference	(35,121)	43,202
Property, plant and equipment, net	2,251,257	2,331,335
Computer Hardware [Member]
Property, Plant and Equipment [Line Items]
Property Plant And Equipment, Gross	43,609	42,430
Furniture and Fittings [Member]
Property, Plant and Equipment [Line Items]
Property Plant And Equipment, Gross	119,360	117,343
Handphone [Member]
Property, Plant and Equipment [Line Items]
Property Plant And Equipment, Gross	6,585	5,070
Landscape [Member]
Property, Plant and Equipment [Line Items]
Property Plant And Equipment, Gross	3,691	3,691
Land, Buildings and Improvements [Member]
Property, Plant and Equipment [Line Items]
Property Plant And Equipment, Gross	1,875,962	1,875,962
Machinery [Member]
Property, Plant and Equipment [Line Items]
Property Plant And Equipment, Gross	222,173	206,544
Motor Vehicle [Member]
Property, Plant and Equipment [Line Items]
Property Plant And Equipment, Gross	281,174	243,630
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property Plant And Equipment, Gross	60,227	60,011
Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Property Plant And Equipment, Gross	165,915	159,013
Signboard [Member]
Property, Plant and Equipment [Line Items]
Property Plant And Equipment, Gross	7,766	5,470
Tools and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property Plant And Equipment, Gross	15,794	15,794
Kitchen Utensils [Member]
Property, Plant and Equipment [Line Items]
Property Plant And Equipment, Gross	$ 2,004	$ 2,004

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT, NET (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 68,547	$ 58,564
Property, plant and equipment	2,804,260		$ 2,736,962
Motor Vehicle [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	281,174		243,630
Motor Vehicle [Member] \| Finance Leases Agreement [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	92,909		85,974
Land, Buildings and Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	1,875,962		1,875,962
Land, Buildings and Improvements [Member] \| Secure Banking Facilities [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 1,772,678		$ 1,817,013

SCHEDULE OF INTANGIBLE ASSETS (

SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Trademark	$ 686

SCHEDULE OF OBLIGATION UNDER FI

SCHEDULE OF OBLIGATION UNDER FINANCE LEASE (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Obligation Under Finance Lease
Not later than one year	$ 38,989	$ 33,817
Later than one year but not later than two years	37,466	35,535
Later than two years but not later than five years	38,443	46,446
Lease Liability	114,898	115,798
Current portion	38,989	33,817
Non-current portion	$ 75,909	$ 81,981

OBLIGATION UNDER FINANCE LEAS_2

OBLIGATION UNDER FINANCE LEASE (Details Narrative) - Motor Vehicle [Member] - Finance Leases Agreement [Member]	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Minimum [Member]
Property, Plant and Equipment [Line Items]
Effective interest rate	4.40%	4.40%
Maximum [Member]
Property, Plant and Equipment [Line Items]
Effective interest rate	5.28%	5.28%

SCHEDULE OF BANK BORROWINGS (De

SCHEDULE OF BANK BORROWINGS (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Short-Term Debt [Line Items]
Total	$ 580,398	$ 615,762
Current portion	52,711	54,567
Non-current portion	527,687	561,195
Term Loan [Member]
Short-Term Debt [Line Items]
Total	$ 580,398	$ 615,762

BANK BORROWINGS (Details Narrat

BANK BORROWINGS (Details Narrative) - Facilities Agreement [Member] - USD ($)	Oct. 10, 2016	Jun. 30, 2021
Bank Overdrafts [Member]
Short-Term Debt [Line Items]
Secured facility		$ 1,705,086
Term Loan [Member]
Short-Term Debt [Line Items]
Secured facility, term	The term loan is payable by 240 monthly installments of US$4,492 each including interest, commencing from October 10, 2016 and subject to interest at 4% per annum flat
Secured facility, payment	$ 4,492
Secured facility, interest rate	4%

SCHEDULE OF OPERATING LEASE RIG

SCHEDULE OF OPERATING LEASE RIGHT AND LEASE LIABILITY (Details) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Lease Right-of-use Asset And Lease Liabilities
Balance as of December 31, 2020	$ 41,527
Amortization for the six months ended June 30, 2021	(2,588)
Foreign exchange translation	(1,397)
Balance as of June 30, 2021	37,542
Balance as of December 31, 2020	41,527
Imputed interest	1,045
Gross repayment	(3,633)
Foreign exchange translation	(1,397)
Balance as of June 30, 2021	37,542
Lease liability current portion	(5,358)		$ (5,399)
Lease liability non current portion	$ 32,184		$ 36,128

SCHEDULE OF MATURITIES OF OPERA

SCHEDULE OF MATURITIES OF OPERATING LEASE OBLIGATION (Details)	Jun. 30, 2021 USD ($)
Lease Right-of-use Asset And Lease Liabilities
December 31, 2021	$ 2,643
December 31, 2022	5,504
December 31, 2023	5,809
December 31, 2024	6,130
December 31, 2025	6,471
December 31, 2026	6,828
December 31, 2027	4,157
Total	$ 37,542

SCHEDULE OF MEASUREMENT OF LEAS

SCHEDULE OF MEASUREMENT OF LEASE LIABILITIES (Details)	6 Months Ended
SCHEDULE OF MEASUREMENT OF LEASE LIABILITIES (Details)	Jun. 30, 2021 USD ($)
Lease Right-of-use Asset And Lease Liabilities
Operating cash flow to operating lease	$ 3,633
Right-of-use assets obtained in exchange for operating lease	$ 43,692
Remaining lease term for operating lease (years)	6 years 1 month 6 days
Weighted average discount rate for operating lease	5.40%

LEASE RIGHT-OF-USE ASSET AND _3

LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES (Details Narrative) - USD ($)		6 Months Ended
	Aug. 07, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Lease Right-of-use Asset And Lease Liabilities
Right-of-use asset	$ 43,692	$ 37,542		$ 41,527
Lease description	Initial lease liabilities are measured at present value of the sum of remaining rental payments as of August 1, 2020, with discounted rate of 5.40% adopted from Malayan Banking (Maybank) Berhad’s base lending rate as a reference for discount rate, as this bank is the largest bank and national bank of Malaysia
Amortization operating lease right of use asset		$ 2,588

SCHEDULE OF OTHER PAYABLES AND

SCHEDULE OF OTHER PAYABLES AND ACCRUED LIABILITIES (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
PayablesAndAccrualsLineItems [Line Items]
Deposit received from customers	$ 206,708	$ 230,493
Share subscription receipts in advance	110,000	110,000
Total	455,743	587,923
UNITED STATES
PayablesAndAccrualsLineItems [Line Items]
Other payables	37,662	35,286
Accrued other expenses		1,750
MALAYSIA
PayablesAndAccrualsLineItems [Line Items]
Other payables	73,513	135,721
Common outstanding from non-trade payable	35,851	99,524
Common outstanding from third parties		911
Accrued other expenses	65,522	109,959
Payroll	25,773	63,763
Payroll deduction	11,381	32,044
Professional Fee	4,363	3,243
Commission	22,677	5,137
Expenses	$ 1,328	$ 5,772

SCHEDULE OF PROFIT OR LOSS BEFO

SCHEDULE OF PROFIT OR LOSS BEFORE INCOME TAX (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Local			$ (41,115)	$ (34,918)
Profit before income tax	$ 49,493	$ 170,476	141,142	178,695
MALAYSIA
Foreign, representing			182,257	214,711
Profit before income tax			182,257	214,711
HONG KONG
Foreign, representing				(187)
Profit before income tax				(187)
CHINA
Foreign, representing				$ (911)

SCHEDULE OF PROVISION FOR INCOM

SCHEDULE OF PROVISION FOR INCOME TAX (Details) - USD ($)	3 Months Ended		6 Months Ended
SCHEDULE OF PROVISION FOR INCOME TAX (Details) - USD ($)	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Tax expense - Current
Local
Deferred
Local
Income tax (expenses)
MALAYSIA
Tax expense - Current
Foreign
Tax expense- Prior year, Foreign
Deferred
Foreign
HONG KONG
Tax expense - Current
Foreign

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Deferred tax assets:
Deferred tax assets gross	$ 100,598	$ 91,239
Less: valuation allowance	(120,530)	(111,896)
Deferred tax assets	(19,932)	(20,657)
UNITED STATES
Deferred tax assets:
Local	120,530	111,896
MALAYSIA
Deferred tax assets:
Net operating loss carry forwards	(19,932)	(20,657)
CHINA
Deferred tax assets:
Net operating loss carry forwards
HONG KONG
Deferred tax assets:
Net operating loss carry forwards

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	6 Months Ended
INCOME TAXES (Details Narrative) - USD ($)	Jun. 30, 2021	Jun. 30, 2020
UNITED STATES
Cumulative net operating loss	$ 573,951	$ 437,892
Net operating loss carryforward expiration	begin to expire in 2041
Valuation allowance	$ 120,530	$ 91,957
MALAYSIA
Income tax rate, percentage	24%
HONG KONG
Income tax rate, percentage	16.50%
CHINA
Income tax rate, percentage	25%

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - shares	3 Months Ended	12 Months Ended
STOCKHOLDERS’ EQUITY (Details Narrative) - shares	Mar. 31, 2020	Dec. 31, 2020	Jun. 30, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issued and outstanding common stock percentage		0.992%
Common stock, shares issued		362,905,561	362,905,561
Common stock, shares outstanding		362,905,561	362,905,561
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Additional issued shares of common stock	3,600,000	3,600,000

SCHEDULE OF CONCENTRATION RISK

SCHEDULE OF CONCENTRATION RISK BY MAJOR CUSTOMER AND MAJOR SUPPLIERS (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Concentration Risk [Line Items]
Revenues	$ 593,912	$ 806,223	$ 1,281,422	$ 1,460,200
Revenue from Contract with Customer Benchmark [Member] \| Customer Concentration Risk [Member] \| Customer A [Member]
Concentration Risk [Line Items]
Revenues		$ 449,084		$ 594,523
Percentage of revenues		56%		40%
Revenue from Contract with Customer Benchmark [Member] \| Customer Concentration Risk [Member] \| Customer [Member]
Concentration Risk [Line Items]
Revenues		$ 449,084		$ 594,523
Percentage of revenues		56%		40%
Revenue from Contract with Customer Benchmark [Member] \| Supplier Concentration Risk [Member] \| Supplier A [Member]
Concentration Risk [Line Items]
Percentage of revenues	59%	57%	64%	51%
Purchases	$ 152,372	$ 186,822	$ 334,950	$ 281,258
Revenue from Contract with Customer Benchmark [Member] \| Supplier Concentration Risk [Member] \| Supplier B [Member]
Concentration Risk [Line Items]
Percentage of revenues		29%		28%
Purchases		$ 96,194		$ 150,876
Revenue from Contract with Customer Benchmark [Member] \| Supplier Concentration Risk [Member] \| Supplier C [Member]
Concentration Risk [Line Items]
Percentage of revenues	31%		15%
Purchases	$ 79,925		$ 79,925
Revenue from Contract with Customer Benchmark [Member] \| Supplier Concentration Risk [Member] \| Supplier [Member]
Concentration Risk [Line Items]
Percentage of revenues	90%	86%	79%	79%
Purchases	$ 232,297	$ 283,016	$ 414,875	$ 432,134
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Customer A [Member]
Concentration Risk [Line Items]
Accounts receivable, trade		81,825		81,825
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Customer [Member]
Concentration Risk [Line Items]
Accounts receivable, trade		81,825		81,825
Accounts Receivable Net [Member] \| Customer Concentration Risk [Member] \| Customer A [Member]
Concentration Risk [Line Items]
Accounts receivable, trade		269,917		269,917
Accounts Receivable Net [Member] \| Customer Concentration Risk [Member] \| Customer [Member]
Concentration Risk [Line Items]
Accounts receivable, trade		269,917		269,917
Accounts Payable [Member] \| Supplier Concentration Risk [Member] \| Supplier A [Member]
Concentration Risk [Line Items]
Account Payable, Trade	25,022	43,103	25,022	43,103
Accounts Payable [Member] \| Supplier Concentration Risk [Member] \| Supplier B [Member]
Concentration Risk [Line Items]
Account Payable, Trade		7,092		7,092
Accounts Payable [Member] \| Supplier Concentration Risk [Member] \| Supplier C [Member]
Concentration Risk [Line Items]
Account Payable, Trade	39,962		39,962
Accounts Payable [Member] \| Supplier Concentration Risk [Member] \| Supplier [Member]
Concentration Risk [Line Items]
Account Payable, Trade	64,984	50,195	64,984	50,195
Accounts Payable Net [Member] \| Supplier Concentration Risk [Member] \| Supplier [Member]
Concentration Risk [Line Items]
Account Payable, Trade	118,567	52,859	118,567	52,859
Accounts Payable Net [Member] \| Supplier Concentration Risk [Member] \| Supplier A One [Member]
Concentration Risk [Line Items]
Account Payable, Trade	78,605	52,859	78,605	52,859
Accounts Payable Net [Member] \| Supplier Concentration Risk [Member] \| Supplier B One [Member]
Concentration Risk [Line Items]
Account Payable, Trade
Accounts Payable Net [Member] \| Supplier Concentration Risk [Member] \| Supplier C One [Member]
Concentration Risk [Line Items]
Account Payable, Trade	$ 39,962		$ 39,962

SCHEDULE OF OTHER INCOME (Detai

SCHEDULE OF OTHER INCOME (Details) - USD ($)	6 Months Ended
SCHEDULE OF OTHER INCOME (Details) - USD ($)	Jun. 30, 2021	Jun. 30, 2020
Other Income and Expenses [Abstract]
Other income	$ 5,432	$ 192
Realized gain on foreign exchange	2,659	1,407
Total	$ 8,091	$ 1,599

SCHEDULE OF RELATED PARTIES TRA

SCHEDULE OF RELATED PARTIES TRANSACTIONS (Details) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Fusion Nutri Sdn Bhd [Member]
Related Party Transaction [Line Items]
Rental income	$ 5,086

SCHEDULE OF SEGMENT REPORTING I

SCHEDULE OF SEGMENT REPORTING INFORMATION (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 593,912	$ 806,223	$ 1,281,422	$ 1,460,200
Cost of revenues	(289,564)	(472,261)	(639,949)	(833,877)
Depreciation and amortization			(71,135)	(58,564)
Net (loss)/income before taxation	49,493	170,476	141,142	178,695
Assets	3,514,703	3,300,188	3,514,703	3,300,188	$ 3,769,186
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues
Cost of revenues
Depreciation and amortization
Net (loss)/income before taxation			(41,115)	(34,918)
Assets		4,303		4,303
HONG KONG
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues
Cost of revenues
Depreciation and amortization
Net (loss)/income before taxation				(187)
Assets		3,417		3,417
Shenzhen [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues
Cost of revenues
Depreciation and amortization
Net (loss)/income before taxation				(911)
Assets		2,274		2,274
MALAYSIA
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues			1,281,422	1,460,200
Cost of revenues			(639,949)	(833,877)
Depreciation and amortization			(71,135)	(58,564)
Net (loss)/income before taxation			182,257	214,711
Assets	$ 3,514,703	$ 3,290,194	$ 3,514,703	$ 3,290,194

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Common Stock [Member] - shares	3 Months Ended	12 Months Ended	17 Months Ended
	Mar. 31, 2020	Dec. 31, 2020	Nov. 17, 2022
Subsequent Event [Line Items]
Stock issued during period, shares	3,600,000	3,600,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Stock issued during period, shares			127,500
Issued and outstanding shares percentage			0.035%