Coretag (COTI) 10-Q 9 Feb 24 2024 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Dec. 31, 2023	Feb. 09, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--09-30
Entity File Number	000-56293
Entity Registrant Name	CORETAG HOLDINGS, INC.
Entity Central Index Key	0001624140
Entity Tax Identification Number	35-2515740
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	7325 Oswego Road
Entity Address, City or Town	Liverpool
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	13090
City Area Code	(315)
Local Phone Number	451-7515
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	true
Entity Common Stock, Shares Outstanding		225,000,000

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2023	Sep. 30, 2023
Current Assets:
Cash
Total Current Assets
TOTAL ASSETS	0	0
Current Liabilities:
Accounts Payable	10,248	8,450
Accounts Payable - Related Party	14,000	12,500
Income Tax Payable	2,303	2,303
Note Payable - Related Party	57,148	46,417
Total Current Liabilities	83,699	69,670
Total Liabilities	83,699	69,670
Stockholder's Equity (Deficit)
Preferred Stock; Blank Check, par value $0.0001, 10,000,000 shares Authorized,  0 shares Issued and Outstanding as of December 31, 2023 and September 30, 2023
Common Stock, par value $0.0001, 290,000,000 shares Authorized,  225,000,000 shares Issued and Outstanding as of December 31, 2023 and September 30, 2023	22,500	22,500
Additional Paid-In Capital	52,194	52,194
Accumulated Deficit	(158,393)	(144,364)
Total Stockholder's Equity (Deficit)	(83,699)	(69,670)
TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY (DEFICIT)	$ 0	$ 0

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2023	Sep. 30, 2023
Statement of Financial Position [Abstract]
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	290,000,000	290,000,000
Common Stock, Shares, Issued	225,000,000	225,000,000
Common Stock, Shares, Outstanding	225,000,000	225,000,000

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenues:
Operating Expenses
General and Administrative Expenses	1,021	348
Professional Fees	13,008	4,511
Total Operating Expenses	14,029	4,859
Loss From Operations	(14,029)	(4,859)
Income Tax Provision
Net Loss	$ (14,029)	$ (4,859)
Basic & Diluted Loss per Common Share	$ 0	$ 0
Weighted Average Common Shares Outstanding	225,000,000	225,000,000

STATEMENT OF STOCKHOLDER EQUITY

STATEMENT OF STOCKHOLDER EQUITY (DEFICIT) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Sep. 30, 2022	$ 22,500	$ 52,194	$ (114,183)	$ (39,489)
Shares, Issued at Sep. 30, 2022	225,000,000
Net Loss			(4,859)	(4,859)
Ending balance, value at Dec. 31, 2022	$ 22,500	52,194	(119,042)	(44,348)
Shares, Issued at Dec. 31, 2022	225,000,000
Beginning balance, value at Sep. 30, 2023	$ 22,500	52,194	(144,364)	(69,670)
Shares, Issued at Sep. 30, 2023	225,000,000
Net Loss			(14,029)	(14,029)
Ending balance, value at Dec. 31, 2023	$ 22,500	$ 52,194	$ (158,393)	$ (83,699)
Shares, Issued at Dec. 31, 2023	225,000,000

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss	$ (14,029)	$ (4,859)
Adjustments to reconcile net loss to net cash used in operating activities:
Accounts Payable	1,798	3,561
Accounts Payable - Related Party	1,500	1,250
Net Cash Used in Operating Activities	(10,731)	(48)
CASH FLOWS FROM FINANCING
Notes Payable - Related Party	10,731	75
Net Cash Provided by Financing Activities	10,731	75
Net Increase in Cash		27
Cash at the Beginning of Period		68
Cash at the End of Period		$ 95

STATEMENTS OF CASH FLOWS (Paren

STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($)	1 Months Ended	3 Months Ended
	Oct. 31, 2020	Dec. 31, 2022
Debt Conversion, Converted Instrument, Shares Issued	70,000,000
Common Stock [Member]
Debt Conversion, Converted Instrument, Shares Issued		150,000,000
Debt Conversion, Converted Instrument, Amount		$ 28,694

NOTE 1 _ NATURE OF OPERATIONS

NOTE 1 – NATURE OF OPERATIONS	3 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NOTE 1 – NATURE OF OPERATIONS	NOTE 1 – NATURE OF OPERATIONS Coretag Holdings, Inc. (“CORETAG” or the “Company”) was incorporated as Paramount Supply Inc. and established under the Corporation Laws of the State of Nevada on September 12, 2014. On September 29, 2017, the Company filed a Certificate of Amendment changing the name from “Paramount Supply Inc.” to “Nine Alliance Science and Technology Group”. The Company was formed for the purpose of marketing and distributing ladies fashion handbags. At the end of 2017 the Company became dormant and ceased all business operations. On August 27, 2020, a motion and application was made to appoint a Custodian of the Company based on prior management abandoning its responsibilities to continue making filings at the Nevada Secretary of State’s office and for failing to hold a stockholders’ meeting in over 3 years and otherwise failing to keep current in its obligations to the Company. Upon motion and application to the District Court, Clark County Nevada, the Court granted the request for Custodian for the Company (“Custodian”). Upon granting the motion, the Court issued an Order acknowledging that the Custodian has performed all of the duties that had been required of it and the management of the Company will revert exclusively to the officers and directors appointed by the Custodian. In the Revival of the Company, Investment Reserves Series, as the Custodian of the Company, appointed Joseph Passalaqua as CEO, CFO and Secretary. As of the period ended, December 31, 2023, Joseph Passalaqua is CEO, CFO and Secretary. On June 2, 2023 the Company filed with the State of Nevada to change the Company name to Coretag Holdings, Inc. and also requested approval for a 2,500-to-1 Reverse Stock Split of the Issued and Outstanding Shares of Common Stock. The Board Resolutions and Consents have been provided to FINRA and are pending approval. On June 6, 2023 the Company entered into a Common Stock Purchase Agreement with Coretag Holding AG, a German Public Limited Company, following the Closing date, when the reverse split receives approval, the Company will file a Super 8K with the SEC. We are currently considered a shell company Rule 405 defines a shell company as a company with 1) no or nominal operations, and either 2)no or nominal assets, 3) assets consisting solely of cash and cash equivalents, or 4) assets consisting of any amount of cash and cash equivalents and nominal other assets. We will remain classified as a shell company until we qualify for an exemption pursuant to Rule 144 (i)(2) by meeting the following requirements: Coretag Holdings, Inc. will no longer be a shell company when it mandatorily files reports with the SEC, it has filed all required reports during the past 12 months, and it has been over a year since the current Form 10 information was filed. Security holders will not be able to rely on Rule 144 for the resale of restricted and/or control securities as long as JMKJ remains classified as a shell corporation. Going Concern The financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has incurred a loss since Inception (March 25, 2008) resulting in an accumulated deficit of $158,393 as of December 31, 2023 and further losses are anticipated in the development of its business. Further, the Company has current liabilities in excess of current assets and has a stockholders’ deficit at December 31, 2023. These factors raise substantial doubts about the Company’s ability to continue as a going concern for a period of one year from the issuance of these financial statements. Management believes that the ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with loans from directors and/or private placement of common stock. The failure to achieve the necessary levels of profitability or obtaining additional funding would be detrimental to the Company.

NOTE 2 - SUMMARY OF SIGNIFICANT

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	N OTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 2.1 Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The Company has adopted a September 30 fiscal year end. 2.2 Use of Estimates and Assumptions 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. Due to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern. 2.3 Cash and Cash Equivalents The Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes. As of the previous year ended September 30, 2023 the Company had $68 in total assets, cash on hand. At December 31, 2023, the Company had $0 in total assets, cash on hand. 2.4 Fair Value of Financial Instruments As defined in (Financial Accounting Standards Board ASC 820), fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company will utilize the market data of similar entities in its industry or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. The Company classifies fair value balances based on the observability of those inputs. FASB ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement). The Company's financial instruments consist of cash and cash equivalents, accounts payable and related party loans. 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. Financial assets and liabilities recorded at fair value in our balance sheet, are categorized based upon a fair value hierarchy established by GAAP, which prioritizes the inputs used to measure fair value into the following levels: Level 1 — Quoted market prices in active markets for identical assets or liabilities at the measurement date. Level 2 — Quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other inputs that are observable and can be corroborated by observable market data. Level 3 — Inputs reflecting management's best estimates and assumptions of what market participants would use in pricing assets or liabilities at the measurement date. The inputs are unobservable in the market and significant to the valuation of the instruments. A financial instrument's categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The Company follows ASC 820’s financial instruments consist of accounts payable and amounts provided to the Company from related parties. The carrying amount of financial instruments approximates fair value because of the short-term nature of these items. 2.5 Stock-Based Compensation For the three months ended December 31, 2023 and the year ended September 30, 2023, the Company has not issued any stock-based payments to its employees Stock-based compensation is accounted for at fair value in accordance with ASC 718, when applicable. To date, the Company has not adopted a stock option plan and has not granted any stock options. 2.6 Income Taxes The Company follows the ASC 740-10 deferral method of accounting for income taxes for assets and liabilities. Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences). The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Future tax benefits which arise as result of accumulated losses have not be recognized in these financial statements, as their realization is not likely to occur. 2.7 Basic Income (Loss) Per Share The Company computes loss per share in accordance with “ASC-260”, “Earnings per Share” which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. For the three months ended December 31, 2023 and the year ended September 30, 2023 there were no potentially dilutive debt or equity instruments issued or outstanding and any such shares would have been excluded from the computation because they would have been anti-dilutive as the Company incurred losses in this period. 2.8 Commitments and Contingencies The Company follows ASC 440 & ASC 450, subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies and commitments respectively. Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. 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 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 consolidated 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. 2.9 Recent Accounting Pronouncements The Company 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.

NOTE 3 _ COMMON STOCK

NOTE 3 – COMMON STOCK	3 Months Ended
	Dec. 31, 2023
Equity [Abstract]
NOTE 3 – COMMON STOCK	NOTE 3 – COMMON STOCK On February 25, 2021, the Company filed a Certificate of Amendment through which the par value has been changed from $0.001 $0.0001 Through this amendment (effective February 25, 2021) Company also increased the authorized shares from 75,000,000 300,000,000 290,000,000 10,000,000 $0.0001 On December 7, 2021, the Company issued 150,000,000 $28,694 On June 2, 2023 the Company filed with the State of Nevada to change the Company name to Coretag Holdings, Inc. and also requested approval for a 2,500-to-1 As of the year ended September 30, 2023, the Company had 290,000,000 225,000,000 10,000,000 As of the three months ended December 31, 2023, the Company had 290,000,000 225,000,000 10,000,000

NOTE 4 _ RELATED PARTY TRANSACT

NOTE 4 – RELATED PARTY TRANSACTIONS	3 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
NOTE 4 – RELATED PARTY TRANSACTIONS	NOTE 4 – RELATED PARTY TRANSACTIONS In support of the Company’s 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 or directors. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances were considered temporary in nature and were not formalized by a signed promissory note. On October 14, 2020, Joseph Passalaqua, an officer and Related Party of the Company advanced the Company $2,000 70,000,000 In the years 2020 – 2021, Joseph Passalaqua, an officer and Related Party, advanced the Company $23,444 150,000,000 $28,694 In the years 2019 – 2021, Lyboldt-Daly, Inc; its sole officer is Joseph Passalaqua, who is also an officer and Related Party of Nine Alliance Science and Technology Group, Inc., provided the internal accounting for the Company. The amount of $5,250 In the last two years ended September 30, 2022 and September 30, 2023, Joseph Passalaqua, an officer and Related Party, advanced the Company $14,424 $31,993 In the three months ended December 31, 2023, Joseph Passalaqua, an officer and Related Party, advanced the Company $ 10,731 As of December 31, 2023, $ 57,148 In the last two years ended September 30, 2022 and September 30, 2023, Lyboldt-Daly, Inc; its sole officer is Joseph Passalaqua, who is also an officer and Related Party of Nine Alliance Science and Technology Group, Inc., provided the internal accounting for the Company in the amount of $7,000 $5,500 In the three months ended September 30, 2023, Lyboldt-Daly, Inc; its sole officer is Joseph Passalaqua, who is also an officer and Related Party of Nine Alliance Science and Technology Group, Inc., provided the internal accounting for the Company in the amount of $1,500 As of December 31, 2023, $14,000 The Company currently operates out of an office of a related party free of rent.

NOTE 5 _ INCOME TAXES

NOTE 5 – INCOME TAXES	3 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
NOTE 5 – INCOME TAXES	NOTE 5 – INCOME TAXES As of three months ended December 31, 2023, the Company had net operating loss carry forwards of approximately $158,393 As of the year ended September 30, 2023, the Company had net operating loss carry forwards of approximately $144,364 Future tax benefits which 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. The 21% December 31, 2023 September 30, Federal income tax benefit attributable to: Current operations $ 33,263 $ 30,316 Less: change in valuation allowance (33,263 ) (30,316 ) Net provision for Federal income taxes $ — $ — The cumulative tax effect at the expected rate of 35% December 31, 2023 September 30, 2023 Deferred tax asset attributable to: Net operating loss carry over $ 55,438 $ 50,527 Less: valuation allowance (55,438 ) (50,527 ) Net deferred tax asset $ — $ — Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards of approximately $158,393

NOTE 6 - SUBSEQUENT EVENTS

NOTE 6 - SUBSEQUENT EVENTS	3 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
NOTE 6 - SUBSEQUENT EVENTS	NOTE 6 - SUBSEQUENT EVENTS None.

NOTE 2 - SUMMARY OF SIGNIFICA_2

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
2.1 Basis of Presentation	2.1 Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The Company has adopted a September 30 fiscal year end.
2.2 Use of Estimates and Assumptions	2.2 Use of Estimates and Assumptions 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. Due to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern.
2.3 Cash and Cash Equivalents	2.3 Cash and Cash Equivalents The Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes. As of the previous year ended September 30, 2023 the Company had $68 in total assets, cash on hand. At December 31, 2023, the Company had $0 in total assets, cash on hand.
2.4 Fair Value of Financial Instruments	2.4 Fair Value of Financial Instruments As defined in (Financial Accounting Standards Board ASC 820), fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company will utilize the market data of similar entities in its industry or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. The Company classifies fair value balances based on the observability of those inputs. FASB ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement). The Company's financial instruments consist of cash and cash equivalents, accounts payable and related party loans. 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. Financial assets and liabilities recorded at fair value in our balance sheet, are categorized based upon a fair value hierarchy established by GAAP, which prioritizes the inputs used to measure fair value into the following levels: Level 1 — Quoted market prices in active markets for identical assets or liabilities at the measurement date. Level 2 — Quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other inputs that are observable and can be corroborated by observable market data. Level 3 — Inputs reflecting management's best estimates and assumptions of what market participants would use in pricing assets or liabilities at the measurement date. The inputs are unobservable in the market and significant to the valuation of the instruments. A financial instrument's categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The Company follows ASC 820’s financial instruments consist of accounts payable and amounts provided to the Company from related parties. The carrying amount of financial instruments approximates fair value because of the short-term nature of these items.
2.5 Stock-Based Compensation	2.5 Stock-Based Compensation For the three months ended December 31, 2023 and the year ended September 30, 2023, the Company has not issued any stock-based payments to its employees Stock-based compensation is accounted for at fair value in accordance with ASC 718, when applicable. To date, the Company has not adopted a stock option plan and has not granted any stock options.
2.6 Income Taxes	2.6 Income Taxes The Company follows the ASC 740-10 deferral method of accounting for income taxes for assets and liabilities. Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences). The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Future tax benefits which arise as result of accumulated losses have not be recognized in these financial statements, as their realization is not likely to occur.
2.7 Basic Income (Loss) Per Share	2.7 Basic Income (Loss) Per Share The Company computes loss per share in accordance with “ASC-260”, “Earnings per Share” which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. For the three months ended December 31, 2023 and the year ended September 30, 2023 there were no potentially dilutive debt or equity instruments issued or outstanding and any such shares would have been excluded from the computation because they would have been anti-dilutive as the Company incurred losses in this period.
2.8 Commitments and Contingencies	2.8 Commitments and Contingencies The Company follows ASC 440 & ASC 450, subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies and commitments respectively. Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. 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 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 consolidated 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.
2.9 Recent Accounting Pronouncements	2.9 Recent Accounting Pronouncements The Company 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.

NOTE 5 _ INCOME TAXES (Tables)

NOTE 5 – INCOME TAXES (Tables)	3 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Federal Income Tax Provision	December 31, 2023 September 30, Federal income tax benefit attributable to: Current operations $ 33,263 $ 30,316 Less: change in valuation allowance (33,263 ) (30,316 ) Net provision for Federal income taxes $ — $ —
Deferred Tax Asset	December 31, 2023 September 30, 2023 Deferred tax asset attributable to: Net operating loss carry over $ 55,438 $ 50,527 Less: valuation allowance (55,438 ) (50,527 ) Net deferred tax asset $ — $ —

NOTE 3 _ COMMON STOCK (Details

NOTE 3 – COMMON STOCK (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended	5 Months Ended
	Oct. 31, 2020	Dec. 31, 2022	Jun. 02, 2023	Sep. 30, 2923	Dec. 31, 2023	Sep. 30, 2023	Feb. 25, 2021	Feb. 24, 2021	Feb. 05, 2021	Sep. 30, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common Stock, Par or Stated Value Per Share					$ 0.0001	$ 0.0001	$ 0.001			$ 0.0001
Authorized Shares								75,000,000	300,000,000
Common Stock, Shares Authorized				290,000,000	290,000,000	290,000,000	290,000,000
Preferred Stock, Shares Authorized				10,000,000	10,000,000	10,000,000	10,000,000
Preferred Stock, Par or Stated Value Per Share					$ 0.0001	$ 0.0001	$ 0.0001
Debt Conversion, Converted Instrument, Shares Issued	70,000,000
Stockholders' Equity, Reverse Stock Split			2,500-to-1
Common Stock, Shares, Issued				225,000,000	225,000,000	225,000,000
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Debt Conversion, Converted Instrument, Shares Issued		150,000,000
Debt Conversion, Converted Instrument, Amount		$ 28,694

NOTE 4 _ RELATED PARTY TRANSA_2

NOTE 4 – RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended			12 Months Ended		17 Months Ended
	Oct. 14, 2020	Oct. 31, 2020	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Nov. 30, 2021	Sep. 30, 2021
Related Party Transaction [Line Items]
Related Party Transaction, Amounts of Transaction	$ 2,000							$ 23,444
Debt Conversion, Converted Instrument, Shares Issued		70,000,000
Notes Payable - Related party			$ 14,424		$ 31,993
Increase (Decrease) in Notes Payable, Related Parties			10,731		$ 75
Notes Payable			57,148	$ 46,417		$ 46,417
Accounts payable - related party			$ 14,000	12,500		12,500
Lyboldt Daly Inc [Member]
Related Party Transaction [Line Items]
Increase (Decrease) in Accounts Payable, Related Parties				$ 1,500		$ 5,500	$ 7,000
Lyboldt Daly Inc [Member]
Related Party Transaction [Line Items]
Convertible Note									$ 5,250
Common Stock [Member]
Related Party Transaction [Line Items]
Debt Conversion, Converted Instrument, Shares Issued					150,000,000
Debt Conversion, Converted Instrument, Amount					$ 28,694

Federal Income Tax Provision (D

Federal Income Tax Provision (Details) - USD ($)	3 Months Ended		12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Sep. 30, 2023
Federal income tax benefit attributable to:
Current operations	$ 33,263		$ 30,316
Less: change in valuation allowance	(33,263)		(30,316)
Net provision for Federal income taxes

Deferred Tax Asset (Details)

Deferred Tax Asset (Details) - USD ($)	Dec. 31, 2023	Sep. 30, 2023
Deferred tax asset attributable to:
Net operating loss carry over	$ 55,438	$ 50,527
Less: valuation allowance	(55,438)	(50,527)
Net deferred tax asset

NOTE 5 _ INCOME TAXES (Details

NOTE 5 – INCOME TAXES (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2023	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Deferred Tax Assets, Operating Loss Carryforwards	$ 158,393	$ 144,364
Tax rate provision for Federal income tax	21%
Tax rate provision for Federal income tax	35%
Operating Loss Carryforwards	$ 158,393