| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 12 Months Ended |
| Mar. 31, 2022 |
| Accounting Policies [Abstract] | |
| Basis of presentation | · Basis of presentation These accompanying consolidated financial statements
have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). |
| Use of estimates and assumptions | · Use of estimates and assumptions In preparing these consolidated financial statements,
management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheet and revenues
and expenses during the years reported. Actual results may differ from these estimates. If actual results significantly differ from the
Company’s estimates, the Company’s financial condition and results of operations could be materially impacted. Significant
estimates in the year include the valuation and useful lives of intangible assets and deferred tax valuation allowance. |
| Basis of consolidation | · Basis of consolidation The consolidated financial statements include
the accounts of KRFG and its subsidiaries. All significant inter-company balances and transactions within the Company have been eliminated
upon consolidation. |
| Segment reporting | · Segment reporting ASC Topic 280, “ Segment Reporting |
| 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. |
| Accounts receivable | · Accounts receivable Accounts receivable are recorded at the invoiced
amount and do not bear interest, which are due within contractual payment terms, generally 30 to 90 days from completion of service. Credit
is extended based on evaluation of a customer's financial condition, the customer credit-worthiness and their payment history. Accounts
receivable outstanding longer than the contractual payment terms are considered past due. Past due balances over 90 days and over a specified
amount are reviewed individually for collectibility. At the end of fiscal year, the Company specifically evaluates individual customer’s
financial condition, credit history, and the current economic conditions to monitor the progress of the collection of accounts receivables.
The Company will consider the allowance for doubtful accounts for any estimated losses resulting from the inability of its customers to
make required payments. For the receivables that are past due or not being paid according to payment terms, the appropriate actions are
taken to exhaust all means of collection, including seeking legal resolution in a court of law. Account balances are charged off against
the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The Company does
not have any off-balance-sheet credit exposure related to its customers. As of March 31, 2022 and 2021, there was no |
| Inventories | · Inventories Inventories are stated at the lower of cost or
market value (net realizable value), cost being determined on a first-in-first-out method. Costs include material costs. The Company provides
inventory allowances based on excess and obsolete inventories determined principally by customer demand. As of March 31, 2022 and 2021,
the Company did not record an allowance for obsolete inventories, nor have there been any write-offs. |
| Intangible assets | · Intangible assets Intangible assets consist of trademarks and trade
names. The intangible assets are stated at the purchase cost and are amortized based on their economic benefits expected to be realized and assessed for impairment annually. There was no |
| Property and equipment | · Property and equipment Property and equipment are stated at cost less
accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on the straight-line basis over the following
expected useful lives from the date on which they become fully operational and after taking into account their estimated residual values:
Schedule of estimated useful lives
Expected useful lives
Office equipment 3
Furniture and fixtures 3
Computer equipment 3 Expenditures for repair and maintenance are expensed
as incurred. When assets have been retired or sold, the cost and related accumulated depreciation are removed from the accounts and any
resulting gain or loss is recognized in the results of operations. |
| Website development costs | · Website development costs The Company accounts for its website
development costs in accordance with ASC 350-50, Website Development Costs |
| Impairment of long-lived assets | · Impairment of long-lived assets In accordance with the provisions of ASC Topic
360, Impairment or Disposal of Long-Lived Assets no |
| Revenue recognition | · Revenue recognition The Company adopted Accounting Standards Update
("ASU") No. 2014-09, Revenue from Contracts with Customers Under ASU 2014-09, the Company recognizes revenue
when control of the promised goods or services is transferred to customers, in an amount that reflects the consideration the Company expects
to be entitled to 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. The Company’s services revenue is derived
from performing the research and development and technology development for the customers under fixed-price contracts. On fixed-price
contracts that are expected not more than one year in duration, revenue is recognized pursuant to the proportional performance method
based upon the proportion of actual costs incurred to the total estimated costs for the contract. The Company receives the periodic progress
payments. Costs incurred in connection with the research
and development, are included in cost of revenue. Product development costs charged to billable projects are recorded as cost of revenue,
which consist primarily of costs associated with personnel, supplies and materials. |
| Government subsidies | · Government subsidies A government subsidy is not recognized until there
is reasonable assurance that: (a) the enterprise will comply with the conditions attached to the grant; and (b) the grant will be received.
When the Company receives government subsidies but the conditions attached to the grants have not been fulfilled, such government subsidies
are deferred and recorded under other payables and accrued expenses, and other long-term liability. The classification of short-term or
long-term liabilities is depended on the management’s expectation of when the conditions attached to the grant can be fulfilled.
For the years ended March 31, 2022 and 2021, the Company received government subsidies of $ 0 3,482 |
| Income taxes | · Income taxes The Company adopted the ASC 740 Income tax The estimated future tax effects of temporary
differences between the tax basis of assets and liabilities are reported in the accompanying balance sheets, as well as tax credit carry-backs
and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its balance sheets and provides
valuation allowances as management deems necessary. |
| Uncertain tax positions | · Uncertain tax positions The Company did not take any uncertain tax positions
and had no adjustments to its income tax liabilities or benefits pursuant to the ASC 740 provisions of Section 740-10-25 for the years
ended March 31, 2022 and 2021. |
| Net loss per share | · Net loss per share The Company calculates net loss per share in accordance
with ASC Topic 260, “ Earnings per Share |
| 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 consolidated statement
of operations. The reporting currency of the Company is United
States Dollar ("US$") and the accompanying consolidated financial statements have been expressed in US$. In addition, the Company
is operating in Hong Kong and maintains its books and record in its local currency, Hong Kong Dollars (“HKD”), which is a
functional currency as being the primary currency of the economic environment in which their operations are conducted. In general, for
consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US$ are translated into US$, in accordance
with ASC Topic 830-30, “ Translation of Financial Statement Translation of amounts from HKD into US$ has been
made at the following exchange rates for the year ended March 31, 2022 and 2021:
Schedule of translation rates
March 31, 2022 March 31, 2021
Year-end HKD:US$ exchange rate 0.1277 0.1286
Annualized average HKD:US$ exchange rate 0.1285 0.1290 |
| Comprehensive income | · Comprehensive income ASC Topic 220, “ Comprehensive Income |
| Leases | · Leases At the inception of an arrangement,
the Company determines whether the arrangement is or contains a lease based on the unique facts and circumstances present. Leases with
a term greater than one year are recognized on the balance sheet as right-of-use assets, lease liabilities and long-term lease liabilities.
The Company has elected not to recognize on the balance sheet leases with terms of one year or less. Operating lease liabilities and their
corresponding right-of-use assets are recorded based on the present value of lease payments over the expected remaining lease term. However,
certain adjustments to the right-of-use assets may be required for items such as prepaid or accrued lease payments. The interest rate
implicit in lease contracts is typically not readily determinable. As a result, the Company utilizes its incremental borrowing rates,
which are the rates incurred to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar
economic environment. In accordance with the guidance
in ASC Topic 842, components of a lease should be split into three categories: lease components (e.g. land, building, etc.), non-lease
components (e.g. common area maintenance, consumables, etc.), and non-components (e.g. property taxes, insurance, etc.). Subsequently,
the fixed and in-substance fixed contract consideration (including any related to non-components) must be allocated based on the respective
relative fair values to the lease components and non-lease components. The Company made the policy
election to not separate lease and non-lease components. Each lease component and the related non-lease components are accounted for together
as a single component. |
| Retirement plan costs | · Retirement plan costs Contributions to retirement plans (which are defined
contribution plans) are charged to general and administrative expenses in the accompanying statements of operation as the related employee
service is provided. |
| Related parties | · Related parties The Company follows the ASC 850-10, Related
Party Pursuant to section 850-10-20 the related parties
include a) affiliates of the Company; b) entities for which investments in their equity securities would be required, absent the
election of the fair value option under the Fair Value Option Subsection of section 825–10–15, to be accounted for by the
equity method by the investing entity; c) trusts for the benefit of employees, such as pension and Income-sharing trusts that are managed
by or under the trusteeship of management; d) principal owners of the Company; e) management of the Company; f) other parties with which
the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent
that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g) other parties that
can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one
of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be
prevented from fully pursuing its own separate interests. The consolidated financial statements shall include
disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items
in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined
financial statements is not required in those statements. The disclosures shall include: a) the nature of the relationship(s) involved;
b) a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods
for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions
on the financial statements; c) the dollar amounts of transactions for each of the periods for which income statements are presented
and the effects of any change in the method of establishing the terms from that used in the preceding period; and d) amount due from
or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement. |
| Commitments and contingencies | · Commitments and contingencies The Company follows the ASC 450-20, Commitments If the assessment of a contingency indicates that
it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would
be accrued in the Company’s consolidated financial statements. If the assessment indicates that a potentially material loss contingency
is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an
estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally
not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon
information available at this time that these matters will have a material adverse effect on the Company’s financial position, results
of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s
business, financial position, and results of operations or cash flows. |
| Fair value of financial instruments | · Fair value of financial instruments The Company follows paragraph 825-10-50-10 of
the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and has adopted paragraph 820-10-35-37
of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments.
Paragraph 820-10-35-37 of the FASB Accounting Standards Codification establishes a framework for measuring fair value in generally accepted
accounting principles (GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair
value measurements and related disclosures, paragraph 820-10-35-37 of the FASB Accounting Standards Codification establishes a fair value
hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value
hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest
priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by paragraph 820-10-35-37 of the FASB Accounting
Standards Codification are described below:
Level 1 Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
Level 2 Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
Level 3 Pricing inputs that are generally observable inputs and not corroborated by market data. Financial assets are considered Level 3 when their
fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant
model assumption or input is unobservable. The fair value hierarchy gives the highest priority
to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If
the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is
based on the lowest level input that is significant to the fair value measurement of the instrument. The carrying amounts of the Company’s financial
assets and liabilities, such as cash and cash equivalents, approximate their fair values because of the short maturity of these instruments. |
| Recent accounting pronouncements | · Recent accounting pronouncements In May 2021, the FASB issued ASU 2021-04, Earnings
Per Share (Topic 260), Debt-Modifications and Extinguishments (Subtopic 470-50), Compensation-Stock Compensation (Topic 718), and
Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40) The Company has reviewed all recently issued,
but not yet effective, accounting pronouncements and does 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. |
