Acro Biomedical (ACBM) 10-K 16 Dec 16 2016 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2016	Dec. 14, 2016	Mar. 31, 2016
Document And Entity Information [Abstract]
Entity Registrant Name	KILLER WAVES HAWAII, INC
Entity Central Index Key	1,622,996
Trading Symbol	kwvh
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Current Fiscal Year End Date	--09-30
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding		15,720,000
Entity Public Float			$ 0
Document Type	10-K
Document Period End Date	Sep. 30, 2016
Amendment Flag	false
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY

Balance Sheets

Balance Sheets - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Current Assets
Cash and cash equivalents	$ 2,533	$ 27,275
Prepaid legal fees		2,185
Total Current Assets	2,533	29,460
TOTAL ASSETS	2,533	29,460
Current Liabilities
Accounts payable and accrued expenses	7,326	825
Due to related party	10,000
Total Current Liabilities	17,326	825
TOTAL LIABILITIES	17,326	825
Stockholders' Equity (Deficit)
Preferred stock: 25,000,000 authorized; $0.001 par value no shares issued and outstanding
Common stock: 100,000,000 authorized; $0.001 par value 15,720,000 shares issued and outstanding, respectively	15,720	15,720
Additional paid in capital	61,480	61,480
Accumulated deficit	(91,993)	(48,565)
Total Stockholder's Equity (Deficit)	(14,793)	28,635
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$ 2,533	$ 29,460

Balance Sheets (Parentheticals)

Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2016	Sep. 30, 2015
Statement of Financial Position [Abstract]
Preferred stock, shares authorized	25,000,000	25,000,000
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, shares authorized	100,000,000	100,000,000
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares issued	15,720,000	15,720,000
Common stock, shares outstanding	15,720,000	15,720,000

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Income Statement [Abstract]
Revenues
Operating Expenses
Selling, general and administrative	1,055	3,192
Professional fees	42,373	44,298
Total operating expenses	43,428	47,490
Net loss	$ (43,428)	$ (47,490)
Basic and dilutive loss per common share (in dollars per share)	$ 0	$ 0
Weighted average number of common shares outstanding (in shares)	15,720,000	14,478,399

Statement of Changes in Stockho

Statement of Changes in Stockholders' Equity (Deficit) - USD ($)	Preferred Stock	Common Stock	Additional Paid in Capital	Accumulated Deficit	Total
Balance at Sep. 30, 2014		$ 5,000		$ (1,075)	$ 3,925
Balance (in shares) at Sep. 30, 2014		5,000,000
Stock issued for cash at $0.005 per share		$ 7,000	28,000		35,000
Stock issued for cash at $0.005 per share (in shares)		7,000,000
Stock issued for cash at $0.01 per share		$ 3,720	33,480		37,200
Stock issued for cash at $0.01 per share (in shares)		3,720,000
Net loss				(43,428)	(47,490)
Balance at Sep. 30, 2015		$ 15,720	61,480	(48,565)	$ 28,635
Balance (in shares) at Sep. 30, 2015		15,720,000			15,720,000
Net loss				(43,428)	$ (43,428)
Balance at Sep. 30, 2016		$ 15,720	$ 61,480	$ (91,993)	$ (14,793)
Balance (in shares) at Sep. 30, 2016		15,720,000			15,720,000

Statement of Changes in Stockh6

Statement of Changes in Stockholders' Equity (Deficit) (Parentheticals)	Sep. 30, 2015$ / shares
Statement of Stockholders' Equity [Abstract]
Shares issued, price per share	$ 0.005
Shares issued, price per share	$ 0.01

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (43,428)	$ (47,490)
Changes in operating assets and liabilities:
Prepaid expenses	2,185	(2,185)
Accounts payable and accrued expenses	6,501	825
Net Cash Used in Operating Activities	(34,742)	(48,850)
CASH FLOWS FROM FINANCING ACTIVITIES:
Shareholder loan	10,000
Proceeds from issuance of stock		72,200
Net Cash Provided By Financing Activities	10,000	72,200
Net increase (decrease) in cash and cash equivalents	(24,742)	23,350
Cash and cash equivalents, beginning of period	27,275	3,925
Cash and cash equivalents, end of period	2,533	$ 27,275
Supplemental cash flow information:
Cash paid for interest
Cash paid for taxes

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS Killer Waves, Inc (the “Company”) is a Nevada corporation incorporated on September 24, 2014. It is based in Lawai, Hawaii. The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America, and the Company’s fiscal year end is September 30. Killer Waves intends to develop and operate water parks and wave pools in Hawaii. To date, the Company’s activities have been limited to its formation and the raising of equity capital. Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. As of September 30, 2016, the Company has a loss from operations of $43,428, an accumulated deficit of $91,993 and has earned no revenues since inception. The Company intends to fund operations through equity financing arrangements, which may be insufficient to fund its capital expenditures, working capital and other cash requirements for the year ended September 30, 2017. The ability of the Company to emerge from the development stage is dependent upon, among other things, obtaining additional financing to continue operations, and development of its business plan. In response to these problems, management intends to raise additional funds through public or private placement offerings. These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles (“GAAP”) of the United States. 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. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments. Cash and Cash Equivalents Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company had $2,533 and $27,275 in cash and cash equivalents at September 30, 2016 and 2015, respectively. Net Loss Per Share of Common Stock The Company has adopted ASC Topic 260, “Earnings per Share,” The following table sets forth the computation of basic earnings per share, for the year ended September 30, 2016 and 2015: Year Ended September 30, 2016 2015 Net loss $ (43,428 ) $ (47,490 ) Weighted average common shares issued and outstanding (Basic and Diluted) 15,720,000 14,478,399 Net loss per share, Basic and Diluted $ (0.00 ) $ (0.00 ) The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding. Concentrations of Credit Risk The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables that it will likely incur in the near future. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company’s management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited. Financial Instruments The Company follows ASC 820, “ Fair Value Measurements and Disclosures, Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2016. The carrying values of our financial instruments, including, cash and cash equivalents; accounts payable and accrued expenses; and loans approximate their fair values due to the short-term maturities of these financial instruments. Income Taxes The Company uses the liability method of accounting for income taxes. Under the liability method, deferred tax assets and liabilities are determined based on differences between financial reporting and the tax basis of assets, liabilities, the carry forward of operating losses and tax credits, and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. An allowance against deferred tax assets is recorded when it is more likely than not that such tax benefits will not be realized. Share-based Expenses ASC 718 “ Compensation – Stock Compensation The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, “ Equity – Based Payments to Non-Employees.” No stock-based compensations costs were incurred for the period ended September 30, 2016 and 2015. Advertising Costs The Company follows ASC 720, “ Advertising Costs,” Related Parties The Company follows ASC 850, “Related Party Disclosures,” Commitments and Contingencies The Company follows ASC 450-20 , “Loss Contingencies Revenue Recognition The Company will recognize revenue from the sale of products and services in accordance with ASC 605, “Revenue Recognition.” i) Persuasive evidence for an agreement exists; ii) Service has been provided; iii) The fee is fixed or determinable; and, iv) Collection is reasonably assured. Recent Accounting Pronouncements In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842),” In August 2015, the FASB issued ASU No. 2015-14, “Revenue From Contracts With Customers (Topic 606).” The Company has reviewed all other 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 our financial statements.

EQUITY

EQUITY	12 Months Ended
	Sep. 30, 2016
Equity [Abstract]
EQUITY	NOTE 3 - EQUITY Preferred Stock The Company has authorized 25,000,000 preferred shares with a par value of $0.001 per share. The Board of Directors are authorized to divide the authorized shares of Preferred Stock into one or more series, each of which shall be so designated as to distinguish the shares thereof from the shares of all other series and classes. There were no preferred shares issued and outstanding as of September 30, 2016 and 2015. Common Stock The Company has authorized 100,000,000 common shares with a par value of $0.001 per share. Each common share entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the corporation is sought. During the year ended September 30, 2016, the Company issued no common shares. During the year ended September 30, 2015, the Company issued common shares for cash, as follows: · On October 17, 2014, the Company issued to its founder 7,000,000 shares of common stock at $0.005 per share for $35,000. · On December 24, 2014, the Company issued to unaffiliated investors, 1,950,000 shares of common stock at $0.01 per share for $19,500. · During January 2015, the Company issued to unaffiliated investors, 1,770,000 shares of common stock at $0.01 per share for $17,700. As of September 30, 2016, and 2015, the Company has 15,720,000 common shares of common stock issued and outstanding, respectively. The Company has no stock option plan, warrants or other dilutive securities.

PROVISION FOR INCOME TAXES

PROVISION FOR INCOME TAXES	12 Months Ended
	Sep. 30, 2016
Income Tax Disclosure [Abstract]
PROVISION FOR INCOME TAXES	NOTE 4 - PROVISION FOR INCOME TAXES The Company provides for income taxes under ASC 740, “Income Taxes.” The provision for income taxes differs from the amounts which would be provided by applying the statutory federal income tax rate of 34% to the net loss before provision for income taxes for the following reasons: September 30, 2016 September 30, 2015 Income tax expense at statutory rate $ 13,703 $ 16,146 Valuation allowance (13,703 ) (16,146 ) Income tax expense per books $ - $ - Net deferred tax assets consist of the following components as of: September 30, 2016 September 30, 2015 Net operating loss carry forward $ 30,215 $ 16,512 Valuation allowance (30,215 ) (16,512 ) Net deferred tax asset $ - $ - Utilization of the net operating loss (“NOL”) carry forwards, of approximately $91,993 for federal income tax reporting purposes, may be subject to an annual limitation due to ownership change limitations that may have occurred or that could occur in the future, as required by Section 382 of the Internal Revenue Code of 1986, as amended (the "Code"). These ownership changes may limit the amount of the NOL carry forwards that can be utilized annually to offset future taxable income and tax, respectively. In general, an "ownership change" as defined by Section 382 of the Code results from a transaction or series of transactions over a three-year period resulting in an ownership change of more than 50 percentage points of the outstanding stock of a company by certain stockholders.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Sep. 30, 2016
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 5 - RELATED PARTY TRANSACTIONS Equity On October 17, 2014, the Company issued 7,000,000 shares of its common stock to an officer at $0.005 per share for $35,000. Other During the year ended September 30, 2016, the Company borrowed $10,000 from the CEO of the Company. As of September 30, 2016, the company had due to related party of $10,000 and $0, respectively. The controlling shareholder has pledged his support to fund continuing operations during the development stage; however, there is no written commitment to this effect. The Company is dependent upon this continued support. The officer and director of the Company may be involved in other business activities and may, in the future, become involved in other business opportunities that become available. He may face a conflict in selecting between the Company and other business interests. The Company has not formulated a policy for the resolution of such conflicts. The Company does not own or lease property or lease office space. The office space used by the Company was arranged by the founder of the Company to use at no charge.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Sep. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 6 - COMMITMENTS AND CONTINGENCIES The Company had no commitments or contingencies as of September 30, 2016. From time to time the Company may become a party to litigation matters involving claims against the Company. Management believes that it is adequately insured for its operations and there are no current matters that would have a material effect on the Company’s financial position or results of operations.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Sep. 30, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 7 - SUBSEQUENT EVENTS Management has evaluated subsequent events through the date these financial statements were available to be issued. Based on our evaluation no other events have occurred that require disclosure.

SUMMARY OF SIGNIFICANT ACCOUN15

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations
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. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company had $2,533 and $27,275 in cash and cash equivalents at September 30, 2016 and 2015, respectively.
Net Loss Per Share of Common Stock	Net Loss Per Share of Common Stock The Company has adopted ASC Topic 260, “Earnings per Share,” The following table sets forth the computation of basic earnings per share, for the year ended September 30, 2016 and 2015: Year Ended September 30, 2016 2015 Net loss $ (43,428 ) $ (47,490 ) Weighted average common shares issued and outstanding (Basic and Diluted) 15,720,000 14,478,399 Net loss per share, Basic and Diluted $ (0.00 ) $ (0.00 ) The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding.
Concentrations of Credit Risk	Concentrations of Credit Risk The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables that it will likely incur in the near future. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company’s management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited.
Financial Instruments	Financial Instruments The Company follows ASC 820, “ Fair Value Measurements and Disclosures, Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2016. The carrying values of our financial instruments, including, cash and cash equivalents; accounts payable and accrued expenses; and loans approximate their fair values due to the short-term maturities of these financial instruments.
Income Taxes	Income Taxes The Company uses the liability method of accounting for income taxes. Under the liability method, deferred tax assets and liabilities are determined based on differences between financial reporting and the tax basis of assets, liabilities, the carry forward of operating losses and tax credits, and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. An allowance against deferred tax assets is recorded when it is more likely than not that such tax benefits will not be realized.
Share-based Expenses	Share-based Expenses ASC 718 “ Compensation – Stock Compensation The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, “ Equity – Based Payments to Non-Employees.” No stock-based compensations costs were incurred for the period ended September 30, 2016 and 2015.
Advertising Costs	Advertising Costs The Company follows ASC 720, “ Advertising Costs,”
Related Parties	Related Parties The Company follows ASC 850, “Related Party Disclosures,”
Commitments and Contingencies	Commitments and Contingencies The Company follows ASC 450-20 , “Loss Contingencies
Revenue Recognition	Revenue Recognition The Company will recognize revenue from the sale of products and services in accordance with ASC 605, “Revenue Recognition.” i) Persuasive evidence for an agreement exists; ii) Service has been provided; iii) The fee is fixed or determinable; and, iv) Collection is reasonably assured.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842),” In August 2015, the FASB issued ASU No. 2015-14, “Revenue From Contracts With Customers (Topic 606).” The Company has reviewed all other 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 our financial statements.

SUMMARY OF SIGNIFICANT ACCOUN16

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Schedule of computation of basic earnings per share	Year Ended September 30, 2016 2015 Net loss $ (43,428 ) $ (47,490 ) Weighted average common shares issued and outstanding (Basic and Diluted) 15,720,000 14,478,399 Net loss per share, Basic and Diluted $ (0.00 ) $ (0.00 )

PROVISION FOR INCOME TAXES (Tab

PROVISION FOR INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Schedule of provision for income taxes	September 30, 2016 September 30, 2015 Income tax expense at statutory rate $ 13,703 $ 16,146 Valuation allowance (13,703 ) (16,146 ) Income tax expense per books $ - $ -
Schedule of net deferred tax assets	September 30, 2016 September 30, 2015 Net operating loss carry forward $ 30,215 $ 16,512 Valuation allowance (30,215 ) (16,512 ) Net deferred tax asset $ - $ -

ORGANIZATION AND DESCRIPTION 18

ORGANIZATION AND DESCRIPTION OF BUSINESS (Detail Textuals) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Loss from operations	$ 43,428
Accumulated deficit	$ (91,993)	$ (48,565)

SUMMARY OF SIGNIFICANT ACCOUN19

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Computation of basic earnings per share (Details) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Accounting Policies [Abstract]
Net loss	$ (43,428)	$ (47,490)
Weighted average common shares issued and outstanding (Basic and Diluted) (in shares)	15,720,000	14,478,399
Net loss per share, Basic and Diluted (in dollars per share)	$ 0	$ 0

SUMMARY OF SIGNIFICANT ACCOUN20

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals) - USD ($)	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Accounting Policies [Abstract]
Cash and cash equivalents	$ 2,533	$ 27,275	$ 3,925

EQUITY (Detail Textuals)

EQUITY (Detail Textuals) - USD ($)	1 Months Ended			12 Months Ended
	Jan. 31, 2015	Dec. 24, 2014	Oct. 17, 2014	Sep. 30, 2016	Sep. 30, 2015
Related Party Transaction [Line Items]
Preferred stock, shares authorized				25,000,000	25,000,000
Preferred stock, par value (in dollars per share)				$ 0.001	$ 0.001
Preferred stock, shares outstanding				0	0
Preferred stock, shares issued				0	0
Common stock, shares authorized				100,000,000	100,000,000
Common stock, par value (in dollars per share)				$ 0.001	$ 0.001
Common stock, voting rights				one vote
Common stock, shares issued				15,720,000	15,720,000
Common stock, shares outstanding				15,720,000	15,720,000
Shares issued, price per share					$ 0.005
Shares issued value					$ 35,000
Founder
Related Party Transaction [Line Items]
Number of shares issued			7,000,000
Shares issued, price per share			$ 0.005
Shares issued value			$ 35,000
Unaffiliated investors
Related Party Transaction [Line Items]
Number of shares issued	1,770,000	1,950,000
Shares issued, price per share	$ 0.01	$ 0.01
Shares issued value	$ 17,700	$ 19,500

PROVISION FOR INCOME TAXES (Det

PROVISION FOR INCOME TAXES (Details) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Income tax expense at statutory rate	$ 13,703	$ 16,146
Valuation allowance	(13,703)	(16,146)
Income tax expense per books

PROVISION FOR INCOME TAXES - Co

PROVISION FOR INCOME TAXES - Components of net deferred tax assets (Details 1) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Net operating loss carry forward	$ 30,215	$ 16,512
Valuation allowance	(30,215)	(16,512)
Net deferred tax asset

PROVISION FOR INCOME TAXES (D24

PROVISION FOR INCOME TAXES (Detail Textuals) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Statutory federal income tax rate	34.00%	34.00%
Net operating loss carry forwards for federal income tax	$ 91,993

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Detail Textuals) - USD ($)	1 Months Ended	12 Months Ended
	Oct. 17, 2014	Sep. 30, 2015	Sep. 30, 2016
Related Party Transaction [Line Items]
Shares issued, price per share		$ 0.005
Shares issued value		$ 35,000
Borrowed from CEO			$ 10,000
Due to related party			$ 10,000
Officer
Related Party Transaction [Line Items]
Number of shares issued	7,000,000
Shares issued, price per share	$ 0.005
Shares issued value	$ 35,000