| Document and Entity Information | 6 Months Ended |
| Jan. 31, 2019USD ($)shares | |
| Document and Entity Information: | |
| Entity Registrant Name | Lepota Inc |
| Document Type | 10-Q |
| Document Period End Date | Jan. 31, 2019 |
| Trading Symbol | none |
| Amendment Flag | false |
| Entity Central Index Key | 0001617351 |
| Current Fiscal Year End Date | --07-31 |
| Entity Public Float | $ | $ 0 |
| Entity Filer Category | Smaller Reporting Company |
| Entity Current Reporting Status | Yes |
| Entity Voluntary Filers | Yes |
| Entity Well-known Seasoned Issuer | No |
| Document Fiscal Year Focus | 2019 |
| Document Fiscal Period Focus | Q2 |
| Entity Common Stock, Shares Outstanding | shares | 7,430,000 |
| Balance Sheets - USD ($) | Jan. 31, 2019 | Jul. 31, 2018 |
| Assets, Current | ||
| Cash and Cash Equivalents, at Carrying Value | $ 7,211 | $ 1,379 |
| Other Assets, Current, website development | 0 | 0 |
| Assets, Current | 7,211 | 1,379 |
| Assets, Noncurrent | ||
| Assets | 7,211 | 1,379 |
| Liabilities, Current | ||
| Accounts Payable, Current | 0 | 0 |
| Accrued Liabilities, Current | 0 | 2,500 |
| Liabilities, Noncurrent | ||
| Related Party loan, Noncurrent | 9,685 | 9,685 |
| Liabilities | 9,685 | 12,185 |
| Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest | ||
| Common Stock, Value, Issued | 7,430 | 6,090 |
| Additional Paid in Capital, Common Stock | 21,870 | 9,810 |
| Retained Earnings (Accumulated Deficit) | (31,774) | (26,706) |
| Stock subscription Receivable | 0 | 0 |
| Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest | $ (2,474) | $ (10,806) |
| Stockholders' Equity, Number of Shares, Par Value and Other Disclosures | ||
| Common Stock, Shares Authorized | 75,000,000 | 75,000,000 |
| Common Stock, Shares Issued | 7,430,000 | 6,090,000 |
| Common Stock, Shares Outstanding | 7,430,000 | 6,090,000 |
| Liabilities and Equity | $ 7,211 | $ 1,379 |
| Balance Sheet - Parenthetical - $ / shares | Jan. 31, 2019 | Jul. 31, 2018 |
| Balance Sheets | ||
| Common Stock, Par Value | $ 0.001 | $ 0.001 |
| Common Stock, Shares Authorized | 75,000,000 | 75,000,000 |
| Common Stock, Shares Issued | 7,430,000 | 6,090,000 |
| Statement of Operations - USD ($) | 3 Months Ended | 6 Months Ended | ||
| Jan. 31, 2019 | Jan. 31, 2018 | Jan. 31, 2019 | Jan. 31, 2018 | |
| Operating Expenses | ||||
| General and Administrative Expense | $ 2,590 | $ 1,500 | $ 5,068 | $ 4,350 |
| Business Licenses and Permits, Operating | 0 | 0 | 0 | 0 |
| Total Operating Expenses | 2,590 | 1,500 | 5,068 | 4,350 |
| Net loss from operations | (2,590) | (1,500) | (5,068) | (4,350) |
| Interest and Debt Expense | ||||
| Provision for Income Taxes (Benefit) | 0 | 0 | 0 | 0 |
| Net Income (Loss) | $ (2,590) | $ (1,500) | $ (5,068) | $ (4,350) |
| Earnings Per Share | ||||
| Weighted Average Number of Shares Outstanding, Diluted | 7,430,000 | 5,249,972 | 6,832,610 | 5,249,972 |
| Earnings Per Share, Basic and Diluted | $ 0 | $ 0 | $ 0 | $ 0 |
| Statements of Cash Flows - USD ($) | 6 Months Ended | |
| Jan. 31, 2019 | Jan. 31, 2018 | |
| Net Cash Provided by (Used in) Operating Activities | ||
| Net loss for the period | $ (5,068) | $ (4,350) |
| Increase (Decrease) in Operating Liabilities | ||
| Increase (Decrease) in Accrued Liabilities | (2,500) | |
| Net Cash Provided by (Used in) Operating Activities | (7,568) | (4,350) |
| Net Cash Provided by (Used in) Investing Activities | ||
| Prepaid expenses | 0 | 0 |
| Net Cash Provided by (Used in) Investing Activities | 0 | 0 |
| Net Cash Provided by (Used in) Financing Activities | ||
| Proceeds from Issuance of Common Stock | 13,400 | |
| Repayment of Notes Receivable from Related Parties | 0 | |
| Net Cash Provided by (Used in) Financing Activities | 13,400 | |
| Cash and Cash Equivalents, Period Increase (Decrease) | (5,832) | (4,350) |
| Cash and Cash Equivalents, at Carrying Value | 1,379 | 7,781 |
| Cash and Cash Equivalents, at Carrying Value | $ 7,211 | $ 3,431 |
| Note 1 - Organization and Nature of Business | 6 Months Ended |
| Jan. 31, 2019 | |
| Notes | |
| Note 1 - Organization and Nature of Business | NOTE 1 ORGANIZATION AND NATURE OF BUSINESS Lepota Inc. (the "Company" or Lepota) was incorporated under the laws of the State of Nevada on December 9, 2013. Our primary business is in the import of cosmetics into the Russian Federation and distribution of the products through shops and drugstores. We have concluded agreements with InterBeauty, LLC and South Distribution Company for distribution of the products. Companys contact address is 5348 Vegas Dr. Las Vegas, NV 89108. NOTE 2 SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES Recent Accounting Pronouncements In February 2017, the FASB issued ASU 2017-02, Leases (Topic 842), which issued new guidance related to leases that outlines a comprehensive lease accounting model and supersedes the current lease guidance. The new guidance requires lessees to recognize lease liabilities and corresponding right-of-use assets for all leases with lease terms of greater than 12 months. It also changes the definition of a lease and expands the disclosure requirements of lease arrangements. The new guidance must be adopted using the modified retrospective approach and will be effective for the Company in the fiscal year beginning January 1, 2019. Early adoption is permitted. The Company is currently evaluating the impact of this guidance, if any, on its financial statements and related disclosures. We have reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company. Basis of Presentation The Companys financial statements are prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States. The Company has elected a July 31 fiscal year end. Fair Value of Financial Instruments In accordance with ASC 820, the Companys financial instruments consist of cash and cash equivalents and amounts due to related parties. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements. Income Taxes The Company accounts for income taxes under the asset/liability method. Deferred tax assets and liabilities are determined based on differences between the financial reporting and tax bases of assets and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. The charge for taxation is based on the results for the year as adjusted for items, which are non-assessable or disallowed. It is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date. In October 31, 2018, the FASB issued ASC 740, Accounting for Uncertainty in Income Taxes LEPOTA INC. NOTES TO THE CONDENSED FINANCIAL STATEMENTS January 31, 2019 (UNAUDITED) and penalties. Under this pronouncement, the Company recognizes the financial statement benefit of a tax position only after determining that a position would more likely than not be sustained based upon its technical merit if challenged by the relevant taxing authority and taken by management to the court of the last resort. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the consolidated financial statements is the largest benefit that has a greater than 50% likelihood of being realized upon settlement with the relevant tax authority. ASC 740 became effective for the Company as of October 1, 2008 and had no material impact on the Companys financial statements. The Companys policy is to recognize both interest and penalties related to unrecognized tax benefits in income tax expense. Interest and penalties on unrecognized tax benefits expected to result in payment of cash within one year are classified as accrued liabilities, while those expected beyond one year are classified as other liabilities. The Company has not recorded any interest and penalties since its inception. Revenue Recognition The Company recognizes revenue when products are fully delivered or services have been provided and collection is reasonably assured. Stock-Based Compensation Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options. Basic Income (Loss) Per Share Basic income (loss) per share is calculated by dividing the Companys net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Companys net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as of January 31, 2019. Comprehensive Income The Company has which established standards for reporting and display of comprehensive income, its components and accumulated balances. When applicable, the Company would disclose this information on its Statement of Stockholders Equity. Comprehensive income comprises equity except those resulting from investments by owners and distributions to owners. The Company has not had any significant transactions that are required to be reported in other comprehensive income. LEPOTA INC. NOTES TO THE CONDENSED FINANCIAL STATEMENTS January 31, 2019 (UNAUDITED) Recent Accounting Pronouncements The results for the three months ended January 31, 2019 are not necessarily indicative of the results of operations for the full year. These financial statements and related footnotes should be read in conjunction with the consolidated financial statements and footnotes thereto included in the Companys Annual Report on Form 10K for the year ended July 31, 2018, filed with the Securities and Exchange Commission. In the opinion of management all adjustments necessary for a fair statement of the results for the interim periods have been made, and a statement that all adjustments are of a normal recurring nature or a description of the nature and amount of any adjustments other than normal recurring adjustments. |
| Note 3 - Going Concern | 6 Months Ended |
| Jan. 31, 2019 | |
| Notes | |
| Note 3 - Going Concern | NOTE 3 GOING CONCERN The Company's financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management's plans to obtain such resources for the Company include (1) obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses, and (2) seeking out and completing mergers with existing operating companies. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. |
| Note 4 - Related Party Transactions | 6 Months Ended |
| Jan. 31, 2019 | |
| Notes | |
| Note 4 - Related Party Transactions | NOTE 4 RELATED PARTY TRANSACTIONS In support of the Companys efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by shareholders. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances are considered temporary in nature and have not been formalized by a promissory note. As of January 31, 2019, the Company had a loan outstanding with the Companys sole director in the amount of $ 9,685. The loan is non-interest bearing, due upon demand and unsecured. |
| Note 5 - Common Stock | 6 Months Ended |
| Jan. 31, 2019 | |
| Notes | |
| Note 5 - Common Stock | NOTE 5 COMMON STOCK The Company has 75,000,000, $0.001 par value shares of common stock authorized. As of July 31, 2018, the Company had issued and outstanding 6,090,000 of common shares. In October 31, 2018, the Company issued 1,340,000 common shares at $0.01 per share for a total price of $13,400. As of January 31, 2019, there were total of 7,430,000 shares of common stock issued and outstanding. All shares were issued for cash. |
| Note 6 - Commitments and Contingencies | 6 Months Ended |
| Jan. 31, 2019 | |
| Notes | |
| Note 6 - Commitments and Contingencies | NOTE 6 COMMITMENTS AND CONTINGENCIES The Company neither owns nor leases any real or personal property. An officer has provided office services without charge. There is no obligation for the officer to continue this arrangement. Such costs are immaterial to the financial statements and accordingly are not reflected herein. The officers and directors are involved in other business activities and most likely will become involved in other business activities in the future. The Company was not subject to any legal proceedings during the period from December 9, 2013 to January 31, 2019 and no proceedings are threatened or pending to the best of our knowledge and belief. |
| Note 7 - Income Taxes | 6 Months Ended |
| Jan. 31, 2019 | |
| Notes | |
| Note 7 - Income Taxes | NOTE 7 INCOME TAXES As of January 31, 2019, the Company had net operating loss carry forwards of approximately $31,774 that may be available to reduce future years taxable income in varying amounts through 2032. Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards. |
