| Summary of Significant Accounting Policies (Policies) | 3 Months Ended |
| Dec. 31, 2017 |
| Accounting Policies [Abstract] | |
| Basis of Presentation | Basis
of Presentation
The
accompanying financial statements have been prepared on the accrual basis of accounting in accordance with generally accepted
accounting principles in the United States of America (“US GAAP”) and are presented in U.S. dollars.
The
consolidated financial statements include the accounts of the Company and all its wholly-owned subsidiaries which require
consolidation. Inter-company transactions have been eliminated in consolidation.
Certain
amounts in the prior year’s consolidated financial statements and notes have been revised to conform to the current
year presentation. |
| Interim Financial Statements | Interim
Financial Statements The
unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles
(GAAP) applicable to interim financial information and the requirements of Form 10-Q and Rule 8-03 of Regulation S-X of
the Securities and Exchange Commission. Accordingly, they do not include all of the information and disclosure required
by accounting principles generally accepted in the United States of America for complete financial statements. Interim
results are not necessarily indicative of results for a full year. In the opinion of management, all adjustments considered
necessary for a fair presentation of the financial position and the results of operations and cash flows for the interim
periods have been included. These
consolidated financial statements should be read in conjunction with the audited financial statements for the year ended
September 30, 2017 as not all disclosures required by generally accepted accounting principles for annual financial statements
are presented. The interim consolidated financial statements follow the same accounting policies and methods of computations
as the audited financial statements for the year ended September 30, 2017. |
| Subsequent Events | Subsequent
Events
In
preparing the accompanying financial statements, we evaluated the period from the balance sheet date through the date the
financial statements were issued for material subsequent events requiring recognition or disclosure. No such events were identified
for this period. |
| Use of Estimates | Use
of Estimates
The
preparation of financial statements in conformity with accounting principles generally accepted in the United States of America
requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure
of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses
during the reporting period. Actual results could differ from those estimates. |
| Cash and Cash Equivalents | Cash
and Cash Equivalents
In
accordance with FASB ASC Topic 230-10-50-6, “Statement of Cash Flows”, the Company considers all highly liquid
debt instruments with a maturity of three months or less when purchased to be cash equivalents. |
| Property, plant and equipment | Property,
plant and equipment
Property,
plant and equipment, are stated at cost less depreciation and amortization and accumulated impairment loss. Cost represents
the purchase price of the asset and other costs incurred to bring the asset into its existing use. Maintenance, repairs and
betterments, including replacement of minor items, are charged to expense; major additions to physical properties are capitalized.
Depreciation
of property, plant and equipment is calculated based on cost, less their estimated residual value, if any, using the straight-line
method over their estimated useful lives.
Upon
sale or retirement of property, plant and equipment, the related cost and accumulated depreciation are removed from the accounts
and any gain or loss is reflected in operation.
The
estimated useful lives of the assets are as follows:
Office
equipment and furniture 3-5
years |
| Impairment of Long-life Assets | Impairment
of Long-life Assets
Long-lived
assets and certain identifiable intangibles are reviewed for impairment whenever events or changes in circumstances indicate
that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a
comparison of the carrying amount of an asset to future net cash flows expected to be generated by the asset. If such assets
are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the
assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or
fair value less costs to sell. |
| Revenue Recognition | Revenue
Recognition
The
Company recognizes revenue when the earnings process is complete, both significant risks and rewards of ownership are transferred
or services have been rendered and accepted, the selling price is fixed or determinable, and collectability is reasonably
assured.
The
Company did not generate any revenues since inception. |
| Income Taxes | Income
Taxes
The
Company accounts for income taxes in accordance with FASB ASC Topic 740 which requires that deferred tax assets and liabilities
be recognized for future tax consequences attributable to differences between financial statement carrying amounts of existing
assets and liabilities and their respective tax bases. In Addition, FASB ASC 740 requires recognition of future
tax benefits, such as carry forwards, to the extent that realization of such benefits is more likely than not and that a valuation
allowance be provided when it is more likely than not that some portion of the deferred tax asset will not be realized.
The
Company has accumulated deficiency in its operation. Because there is no certainty that we will realize taxable income
in the future, we did no record any deferred tax benefit as a result of these losses.
The
Company accounts for income taxes in interim periods in accordance with FASB ASC 740-270, “Interim Reporting”.
The Company has determined an estimated annual effect tax rate. The rate will be revised, if necessary, as of the end of each
successive interim period during the Company’s fiscal year to its best current estimate. The estimated annual effective
tax rate is applied to the year-to-date ordinary income (or loss) at the end of the interim period. |
| Fair Value of Measurements | Fair
Value of Measurements
The
Company adopted the guidance of FASB ASC 820 for fair value measurements which clarifies the definition of fair value, prescribes
methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value
as follows:
Level
1: Inputs
are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date.
Level
2: Inputs
are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar
assets and liabilities in markets that are not active, inputs other then quoted prices that are observable, and inputs derived
from or corroborated by observable market data.
Level
3: Inputs
are unobservable Inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants
would use in pricing the asset or liability based on the best available information.
The
carrying amounts reported in the balance sheets for cash and accrued expenses approximate their fair market value based on
the short-term maturity of these instruments. The Company did not identify any assets or liabilities that are required to
be presented on the balance sheets at fair value in accordance with the accounting guidance. |
| Basic and Diluted Loss per Share | Basic and
Diluted Loss per Share
The
Company reports loss per share in accordance with FASB ASC 260 “Earnings per share”. The Company’s basic
earnings per share are computed using the weighted average number of shares outstanding for the periods presented. Diluted
earnings per share are computed based on the assumption that any dilutive options or warrants were converted or exercised.
Dilution is computed by applying the treasury stock method. Under this method, the Company’s outstanding stock warrants
are assumed to be exercised, and funds thus obtained were assumed to be used to purchase common stock at the average market
price during the period. There were no dilutive instruments outstanding during the three months ended December 31, 2017 and
the years ended September 30 2017 However, if present, a separate computation of diluted loss per share would not have been
presented, as these common stock equivalents would have been anti-dilutive due to the Company’s net loss. |
| Comprehensive Income | Comprehensive
Income
FASB
ASC 220, “Comprehensive Income”, establishes standards for reporting and display of comprehensive income, its
components and accumulated balances. Comprehensive income as defined includes all changes in equity during a period from non-owner
sources. |
| Segment Reporting | Segment Reporting
FASB
ASC 820 “Segments 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 geographical areas, business
segments and major customers in financial statements. The Company currently operates in one principal business segment. |
| Related Parties | Related Parties
Parties
are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control,
are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company,
its management, members of the immediate families of principal owners of the Company and its management and 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.
The Company discloses all related party transactions. All transactions shall be recorded at fair value of the goods or services
exchanged. Property purchased from a related party is recorded at the cost to the related party and any payment to or on behalf
of the related party in excess of the cost is reflected as a distribution to related party. |
| Recent Accounting Pronouncements | Recent Accounting
Pronouncements
In
November 2016, the FASB issued ASU No. 2016-18, Restricted Cash In
January 2017, the FASB issued ASU No. 2017-01, Clarifying the Definition of a Business, which narrows the existing definition
of a business and provides a framework for evaluating whether a transaction should be accounted for as an acquisition
(or disposal) of assets or a business. The ASU requires an entity to evaluate if substantially all of the fair value of
the gross assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets; if
so, the set of transferred assets and activities (collectively, the set) is not a business. To be considered a business,
the set would need to include an input and a substantive process that together significantly contribute to the ability
to create outputs. The standard also narrows the definition of outputs. The definition of a business affects areas of
accounting such as acquisitions, disposals and goodwill. Under the new guidance, fewer acquired sets are expected to be
considered businesses. For the Company, this ASU is effective January 1, 2018 on a prospective basis with early adoption
permitted. The Company would apply this guidance to applicable transactions after the adoption date.
In
January 2017, the FASB issued ASU No. 2017-04, Simplifying the Test for Goodwill Impairment. Under the new standard, goodwill
impairment would be measured as the amount by which a reporting unit’s carrying value exceeds its fair value, not to
exceed the carrying value of goodwill. This ASU eliminates existing guidance that requires an entity to determine goodwill
impairment by calculating the implied fair value of goodwill by hypothetically assigning the fair value of a reporting unit
to all of its assets and liabilities as if that reporting unit had been acquired in a business combination. For the Company,
this ASU is effective prospectively to impairment tests beginning January 1, 2020, with early adoption permitted. The Company
would apply this guidance to applicable impairment tests after the adoption date.
The
Company believes that there were no other accounting standards recently issued that had or are expected to have a material
impact on our financial position or results of operations. |
