Global AI (GLAI) 10-K 1 Nov 19 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2019	Oct. 31, 2019	Mar. 31, 2019
Document And Entity Information
Entity Registrant Name	Wall Street Media Co, Inc.
Entity Central Index Key	0001473490
Document Type	10-K
Document Period End Date	Sep. 30, 2019
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Public Float			$ 1,638,609
Entity Common Stock, Shares Outstanding		26,922,007
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2019

Balance Sheets

Balance Sheets - USD ($)	Sep. 30, 2019	Sep. 30, 2018
Current Assets
Cash	$ 8,375	$ 4,812
Accounts receivable-related party		2,500
Total Current Assets	8,375	7,312
Deposits	578	578
Total Assets	8,953	7,890
Current Liabilities
Accounts payable and accrued expenses		3,331
Accrued interest payable	13,736	9,366
Notes payable -related parties	90,000	113,290
Total current liabilities	103,736	125,987
Total Liabilities	103,736	125,987
Commitments and Contingencies (Note 6)
Stockholders' Deficit
Preferred stock, $0.001 par value; 5,000,000 shares authorized; none issued or outstanding
Common stock, $0.001 par value; 195,000,000 shares authorized; 26,922,007 issued and outstanding at September 30, 2019 and 2018	26,922	26,922
Additional paid-in capital	1,298,056	1,298,056
Accumulated deficit	(1,419,761)	(1,443,075)
Total stockholders' deficit	(94,783)	(118,097)
Total Liabilities and Stockholders' Deficit	$ 8,953	$ 7,890

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2019	Sep. 30, 2018
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	195,000,000	195,000,000
Common stock, shares issued	26,922,007	26,922,007
Common stock, shares outstanding	26,922,007	26,922,007

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Revenues:
Consulting fees from related party	$ 90,290	$ 56,000
Total Revenues	90,290	56,000
Operating Expenses:
Programming and development	620	1,445
Office and administrative	16,753	16,699
Professional fees	43,733	49,427
Rent	1,500	3,181
Total Operating Expenses	62,606	70,752
Income (Loss) From Operations	27,684	(14,752)
Other (Expense)
Interest expense	(4,370)	(4,522)
Total Other (Expense) Income	(4,370)	(4,522)
Net income (loss)	$ 23,314	$ (19,274)
Net income (loss) per share - basic	$ 0	$ 0
Net income(loss) per share - diluted	$ 0	$ 0
Weighted average number of common shares - Basic and Diluted	26,922,007	26,922,007

Statements of Changes in Stockh

Statements of Changes in Stockholders' Deficit - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Sep. 30, 2017	$ 26,922	$ 1,298,056	$ (1,423,801)	$ (98,823)
Balance, shares at Sep. 30, 2017	26,922,007
Net income (loss)			(19,274)	(19,274)
Balance at Sep. 30, 2018	$ 26,922	1,298,056	(1,443,075)	(118,097)
Balance, shares at Sep. 30, 2018	26,922,007
Net income (loss)			23,314	23,314
Balance at Sep. 30, 2019	$ 26,922	$ 1,298,056	$ (1,419,761)	$ (94,783)
Balance, shares at Sep. 30, 2019	26,922,007

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Cash flows provided by (used in) Operating Activities:
Net income (loss)	$ 23,314	$ (19,274)
Changes in operating assets and liabilities:
Accounts receivable	2,500	7,500
Accrued expenses	(3,331)	(496)
Accrued interest payable	4,370	4,522
Net cash provided by (used in) operating activities	26,853	(7,748)
Cash flows (used in) provided by Financing Activities:
Repayments of notes payable-related parties	(23,290)
Proceeds from issuance of notes payable-related parties		8,000
Net cash (used in) provided by financing activities	(23,290)	8,000
Increase in cash during the year	3,563	252
Cash, beginning of year	4,812	4,560
Cash, end of year	8,375	4,812
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Interest paid in cash
Taxes paid in cash

Nature of Operations and Summar

Nature of Operations and Summary of Significant Accounting Policies	12 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Nature of Operations and Summary of Significant Accounting Policies	Note 1 - Nature of Operations and Summary of Significant Accounting Policies Nature of Operations Wall Street Media Co, Inc. (the “Company” or “Wall Street Media”) was organized as Mycatalogsonline.com, Inc. in the state of Nevada on January 26, 2009. In April 2009, the Company changed its name to My Catalogs Online, Inc. In August 2013 the Company changed its name to Wall Street Media Co, Inc. The Company provides consulting and management services to entities looking to merge with or acquire or otherwise consult with third party entities. These services are currently provided to Landmark-Pegasus, Inc., a related party (“Landmark-Pegasus”). Landmark-Pegasus is owned by John Moroney, the Company’s majority shareholder. Mr. Moroney also acts as Landmark-Pegasus’ President. Use of Estimates The financial statements are prepared in accordance with Accounting Principles Generally Accepted in the United States (“GAAP”). These accounting principles require the Company to make certain estimates, judgments and assumptions. The Company believes that the estimates, judgments and assumptions upon which it relies are reasonable based upon information available at the time that these estimates, judgments and assumptions are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities as of the date of the financial statements as well as the reported amounts of revenues and expenses during the periods presented. The financial statements would be affected to the extent there are material differences between these estimates and actual results. In many cases, the accounting treatment of a particular transaction is specifically dictated by GAAP and does not require management’s judgment in its application. There are also areas in which management’s judgment in selecting any available alternative would not produce a materially different result. Significant estimates include the valuation allowance on deferred tax assets. Revenue Recognition As of October 1, 2018, the Company adopted Revenue from Contracts with Customers (Topic 606) (“ASC 606”). The new guidance sets forth a new five-step revenue recognition model which replaces the prior revenue recognition guidance in its entirety and is intended to eliminate numerous industry-specific pieces of revenue recognition guidance that have historically existed in U.S. GAAP. The underlying principle of the new standard is that a business or other organization will recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects what it expects to receive in exchange for the goods or services. The Company adopted the standard using the modified retrospective method and the adoption did not have a material impact on its financial statements. The Company provides consulting service currently to a single client and represents the Company’s only revenue source. The Company recognizes revenue when the performance obligation (i.e. consulting services) with the customers are satisfied and when the service is provided. Revenue is measured as the amount of consideration the Company expects to receive in exchange for providing the service. Reclassification Certain amounts in prior periods have been reclassified to conform to the current year presentation. This includes the reclassification of revenue consulting fees -other to consulting fees - related party, and income taxes for net operating losses carried forward. Accounts Receivable Accounts receivable arise from the normal course of business and is considered collectible within one year. Any allowance for doubtful accounts would be based on historical trends and approved by management. There were no accounts receivable nor an allowance for doubtful accounts at September 30, 2019. Income Taxes The Company accounts for income taxes pursuant to the provisions of ASC 740-10 “Accounting for Income Taxes,” which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred asset will not be realized. Upon inception, the Company adopted the provisions of ASC 740-10, Accounting for Uncertain Income Tax Positions Basic and Diluted Net Loss per Common Share Basic net loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding for the period and, if dilutive, potential common shares outstanding during the period. Potentially dilutive securities consist of the incremental common shares issuable upon exercise of common stock equivalents such as stock options and convertible debt instruments. Potentially dilutive securities are excluded from the computation if their effect is anti-dilutive. There were no potentially dilutive securities outstanding as of September 30, 2019 and 2018. Recent Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, “Leases” which, for operating leases, requires a lessee to recognize a right-of-use asset and a lease liability, initially measured at the present value of the lease payments, in its balance sheet. The standard also requires a lessee to recognize a single lease cost, calculated so that the cost of the lease is allocated over the lease term, on a generally straight-line basis. The ASU is effective for public companies for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted. This ASU is effective for us on October 1, 2019. The Company has evaluated the impact of the adoption of ASU 2016-02 and does not currently believe that it will have a material impact on its financial statements and disclosures since it does not have any lease which meets the criteria.

Going Concern

Going Concern	12 Months Ended
	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	Note 2 - Going Concern As reflected in the accompanying financial statements for the years ended September 30, 2019 and 2018, the Company reported a net income of $23,314 and net loss of $19,274, respectively, and net cash provided by operating activities of $26,853 in 2019 and net cash used in operating activities of $7,748 in 2018. In addition, the Company has a working capital deficit of $95,361 at September 30, 2019. These matters raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments relating to the recovery of the recorded assets or the classification of the liabilities that might be necessary should the Company be unable to implement its business plan and continue as a going concern. In addition, the Company is actively seeking investor funding.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Sep. 30, 2019
Related Party Transactions [Abstract]
Related Party Transactions	Note 3 Related Party Transactions $90,290 and $56,000, or 100% of the Company’s revenue during the years ended September 30, 2019 and 2018, respectively, was derived from Landmark-Pegasus, a related party. Landmark-Pegasus is wholly owned by John Moroney, who beneficially owns approximately 59.8% of the Company’s common stock. Mr. Moroney also acts as Landmark-Pegasus’ President and is Landmark-Pegasus’ sole director. In November 2014, January 2015, April 2015 and August 2015, the Company received $20,000, $20,000, $10,000 and $10,000 respectively, from the issuance of notes payable to Landmark-Pegasus that accrue interest at an annual rate of 4%, and are payable on demand. During the fiscal years ended September 30, 2016 and 2017, the Company received an additional $28,890 and $11,500, respectively, payable to Landmark-Pegasus on demand at an interest rate of 4% annually. During the fiscal year ended September 30, 2018, the Company received an additional $8,000. During 2019 the Company made $23,290 in repayments, decreasing the balance on the notes to $90,000 as of September 30, 2019 payable to Landmark-Pegasus on demand at an interest rate of 4% annually. Jeffrey A. Lubchansky, the Company’s Chairman of the Board, President, Chief Executive Officer and principal financial officer, received $12,000 during the year ended September 30, 2019 as compensation for his services as an executive officer. His compensation is $1,000 per month plus out-of-pocket expenses. This amount is included in Professional fees on the Statement of Operations.

Stockholders' Deficit

Stockholders' Deficit	12 Months Ended
	Sep. 30, 2019
Equity [Abstract]
Stockholders' Deficit	Note 4 – Stockholders’ Deficit The Company has 5,000,000 preferred shares authorized. None are designated, issued or outstanding. The Company has 195 million common stock authorized and has 26,922,007 shares issued and outstanding at September 30, 2019 and 2018.

Income Taxes

Income Taxes	12 Months Ended
	Sep. 30, 2019
Income Tax Disclosure [Abstract]
Income Taxes	Note 5 – Income Taxes There was no income tax expense in fiscal 2019 and 2018 due to the Company’s net taxable losses. The reconciliation of income tax expense (benefit) for the years ended September 30, 2019 and 2018 computed at the United States federal tax rate of 21% to income tax expense (benefit) is as follows: 2019 2018 Tax expense (benefit) at the United States statutory rate $ 4,686 $ (4,048 ) State income tax, net of federal 1,058 (914 ) Change in tax rate and 382 limitation - 78,911 Change in valuation allowance (5,744 ) (73,949 ) Income tax expense (benefits) $ - $ - Tax expense (benefit) at the United States statutory rate 21.00 % (24.53 )% State income tax, net of federal 4.74 % (4.53 )% Change in tax rate and 382 limitation - 412.73 % Change in valuation allowance (25.74 )% (383.67 )% Income tax expense (benefits) - - The tax effect of temporary differences that give rise to significant portions of the deferred tax assets is as follows: 2019 2018 Net operating loss carryforward $ 41,046 $ 46,789 Valuation allowance (41,046 ) (46,789 ) Net deferred tax assets $ - $ - Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. At September 30, 2019, the Company has net operating losses (“NOL”) of approximately $656,000 that will expire from 2031 to 2038. Under IRS Code Section 382, the annual allowable NOL deduction will be limited to $31,000 per year for years 2011-2015 due to a change in control that occurred in 2015. A valuation allowance is established if it is more likely than not that all or a portion of the deferred tax asset will not be realized. Accordingly, a valuation allowance was established at September 30, 2019 and 2018 for the full amount of our deferred tax assets due to the uncertainty of realization. Management believes that based upon its projection of future taxable operating income for the foreseeable future, it is more likely than not that the Company will not be able to realize the benefit of the deferred tax assets at September 30, 2019 and 2018.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 6 – Commitments and Contingencies From time to time, we may be involved in litigation relating to claims arising out of our operations in the normal course of business. As of September 30, 2019 and 2018, there were no pending or threatened lawsuits that could reasonably be expected to have a material effect on our results of operations.

Concentrations

Concentrations	12 Months Ended
	Sep. 30, 2019
Risks and Uncertainties [Abstract]
Concentrations	Note 7 – Concentrations During the fiscal years ended September 30, 2019 and 2018, 100%, respectively, of the Company’s revenue was derived from Landmark-Pegasus, a related party. Landmark-Pegasus is wholly owned by John Moroney, who beneficially owns approximately 59.8% of the Company’s common stock. Mr. Moroney also acts as Landmark-Pegasus’ President and is Landmark-Pegasus’ sole director.

Nature of Operations and Summ_2

Nature of Operations and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Nature of Operations	Nature of Operations Wall Street Media Co, Inc. (the “Company” or “Wall Street Media”) was organized as Mycatalogsonline.com, Inc. in the state of Nevada on January 26, 2009. In April 2009, the Company changed its name to My Catalogs Online, Inc. In August 2013 the Company changed its name to Wall Street Media Co, Inc. The Company provides consulting and management services to entities looking to merge with or acquire or otherwise consult with third party entities. These services are currently provided to Landmark-Pegasus, Inc., a related party (“Landmark-Pegasus”). Landmark-Pegasus is owned by John Moroney, the Company’s majority shareholder. Mr. Moroney also acts as Landmark-Pegasus’ President.
Use of Estimates	Use of Estimates The financial statements are prepared in accordance with Accounting Principles Generally Accepted in the United States (“GAAP”). These accounting principles require the Company to make certain estimates, judgments and assumptions. The Company believes that the estimates, judgments and assumptions upon which it relies are reasonable based upon information available at the time that these estimates, judgments and assumptions are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities as of the date of the financial statements as well as the reported amounts of revenues and expenses during the periods presented. The financial statements would be affected to the extent there are material differences between these estimates and actual results. In many cases, the accounting treatment of a particular transaction is specifically dictated by GAAP and does not require management’s judgment in its application. There are also areas in which management’s judgment in selecting any available alternative would not produce a materially different result. Significant estimates include the valuation allowance on deferred tax assets.
Revenue Recognition	Revenue Recognition As of October 1, 2018, the Company adopted Revenue from Contracts with Customers (Topic 606) (“ASC 606”). The new guidance sets forth a new five-step revenue recognition model which replaces the prior revenue recognition guidance in its entirety and is intended to eliminate numerous industry-specific pieces of revenue recognition guidance that have historically existed in U.S. GAAP. The underlying principle of the new standard is that a business or other organization will recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects what it expects to receive in exchange for the goods or services. The Company adopted the standard using the modified retrospective method and the adoption did not have a material impact on its financial statements. The Company provides consulting service currently to a single client and represents the Company’s only revenue source. The Company recognizes revenue when the performance obligation (i.e. consulting services) with the customers are satisfied and when the service is provided. Revenue is measured as the amount of consideration the Company expects to receive in exchange for providing the service.
Reclassification	Reclassification Certain amounts in prior periods have been reclassified to conform to the current year presentation. This includes the reclassification of revenue consulting fees -other to consulting fees - related party, and income taxes for net operating losses carried forward.
Accounts Receivable	Accounts Receivable Accounts receivable arise from the normal course of business and is considered collectible within one year. Any allowance for doubtful accounts would be based on historical trends and approved by management. There were no accounts receivable nor an allowance for doubtful accounts at September 30, 2019.
Income Taxes	Income Taxes The Company accounts for income taxes pursuant to the provisions of ASC 740-10 “Accounting for Income Taxes,” which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred asset will not be realized. Upon inception, the Company adopted the provisions of ASC 740-10, Accounting for Uncertain Income Tax Positions
Basic and Diluted Net Loss Per Common Share	Basic and Diluted Net Loss per Common Share Basic net loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding for the period and, if dilutive, potential common shares outstanding during the period. Potentially dilutive securities consist of the incremental common shares issuable upon exercise of common stock equivalents such as stock options and convertible debt instruments. Potentially dilutive securities are excluded from the computation if their effect is anti-dilutive. There were no potentially dilutive securities outstanding as of September 30, 2019 and 2018.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, “Leases” which, for operating leases, requires a lessee to recognize a right-of-use asset and a lease liability, initially measured at the present value of the lease payments, in its balance sheet. The standard also requires a lessee to recognize a single lease cost, calculated so that the cost of the lease is allocated over the lease term, on a generally straight-line basis. The ASU is effective for public companies for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted. This ASU is effective for us on October 1, 2019. The Company has evaluated the impact of the adoption of ASU 2016-02 and does not currently believe that it will have a material impact on its financial statements and disclosures since it does not have any lease which meets the criteria.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Sep. 30, 2019
Income Tax Disclosure [Abstract]
Schedule of Reconciliation of Income Tax Expense (Benefits)	2019 2018 Tax expense (benefit) at the United States statutory rate $ 4,686 $ (4,048 ) State income tax, net of federal 1,058 (914 ) Change in tax rate and 382 limitation - 78,911 Change in valuation allowance (5,744 ) (73,949 ) Income tax expense (benefits) $ - $ - Tax expense (benefit) at the United States statutory rate 21.00 % (24.53 )% State income tax, net of federal 4.74 % (4.53 )% Change in tax rate and 382 limitation - 412.73 % Change in valuation allowance (25.74 )% (383.67 )% Income tax expense (benefits) - -
Schedule of Deferred Tax Assets	The tax effect of temporary differences that give rise to significant portions of the deferred tax assets is as follows: 2019 2018 Net operating loss carryforward $ 41,046 $ 46,789 Valuation allowance (41,046 ) (46,789 ) Net deferred tax assets $ - $ -

Nature of Operations and Summ_3

Nature of Operations and Summary of Significant Accounting Policies (Details Narrative) - shares	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Accounting Policies [Abstract]
Potentially dilutive securities outstanding

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net income (loss)	$ 23,314	$ (19,274)
Net cash provided by operating activities	26,853	$ (7,748)
Working capital deficit	$ 95,361

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	1 Months Ended				12 Months Ended
	Aug. 31, 2015	Apr. 30, 2015	Jan. 31, 2015	Nov. 30, 2014	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Revenue derived from a related party					$ 90,290	$ 56,000
Proceeds from issuance of note payable						8,000
Repayments of notes payable-related parties					23,290
Related party notes payable					90,000	$ 113,290
Jeffrey A. Lubchansky [Member]
Revenue derived from a related party					12,000
Officers compensation					$ 1,000
Landmark-Pegasus [Member]
Revenue from related party, percentage					59.80%
Proceeds from issuance of note payable	$ 10,000	$ 10,000	$ 20,000	$ 20,000			$ 11,500	$ 28,890
Accrued interest rate	4.00%	4.00%	4.00%	4.00%	4.00%		4.00%	4.00%
Related party notes payable					$ 90,000

Stockholders' Deficit (Details

Stockholders' Deficit (Details Narrative) - shares	Sep. 30, 2019	Sep. 30, 2018
Equity [Abstract]
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares designated
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, shares authorized	195,000,000	195,000,000
Common stock, shares issued	26,922,007	26,922,007
Common stock, shares outstanding	26,922,007	26,922,007

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Income tax expense
Federal tax rate	21.00%	(24.53%)
Net operating losses	$ 656,000
Expire terms, description	Expire from 2031 to 2038.
2011 to 2015 [Member]
Net operating loss deduction limit per year	$ 31,000

Income Taxes - Schedule of Rec

Income Taxes - Schedule of Reconciliation of Income Tax Expense (Benefits) (Details) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Tax expense (benefit) at the United States statutory rate, amount	$ 4,686	$ (4,048)
State income tax, net of federal, amount	1,058	(914)
Change in tax rate and 382 limitation, amount		78,911
Change in valuation allowance, amount	(5,744)	(73,949)
Income tax expense (benefits), amount
Tax expense (benefit) at the United States statutory rate	21.00%	(24.53%)
State income tax, net of federal	4.74%	(4.53%)
Change in tax rate and 382 limitation		412.73%
Change in valuation allowance	(25.74%)	(383.67%)
Income tax expense (benefits)	0.00%	0.00%

Income Taxes - Schedule of Def

Income Taxes - Schedule of Deferred Tax Assets (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 46,789	$ 41,046
Valuation allowance	(46,789)	(41,046)
Net deferred tax assets

Commitment and Contingencies (D

Commitment and Contingencies (Details Narrative) - Claims	Sep. 30, 2019	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Pending or threatened lawsuits

Concentrations (Details Narrati

Concentrations (Details Narrative)	Sep. 30, 2019	Sep. 30, 2018
Ownership percentage	100.00%	100.00%
Landmark-Pegasus [Member]
Ownership percentage	59.80%