Gain Cities 10-K 20 Feb 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Nov. 30, 2017	Feb. 20, 2018	May 31, 2016
Document and Entity Information:
Entity Registrant Name	GAIN CITIES LTD
Entity Trading Symbol	GCTY
Document Type	10-K
Document Period End Date	Nov. 30, 2017
Amendment Flag	false
Entity Central Index Key	1,630,430
Current Fiscal Year End Date	--11-30
Entity Public Float			$ 180,014
Entity Common Stock, Shares Outstanding		80,003
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Nov. 30, 2017	Nov. 30, 2016
CURRENT ASSETS:
Cash		$ 110
Prepaid expenses		10,000
Total Current Assets		10,110
Deferred offering costs
TOTAL ASSETS		10,110
CURRENT LIABILITIES:
Accounts payable	13,736	15,663
Loans - related party	29,103
Loans - nonrelated party	20,000
TOTAL LIABILITIES	62,839	15,663
STOCKHOLDERS' EQUITY (DEFICIT):
Preferred stock, $0.001 par value; 1,000,000 shares authorized; none issued or outstanding
Common stock, $0.001 par value; 100,000,000 shares authorized; 80,003 shares issued and outstanding at November 30, 2017 and November 30, 2016, respectively	80	80
Additional paid in capital	24,843	24,843
Accumulated deficit	(87,762)	(30,476)
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)	(62,839)	(5,553)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)		$ 10,110

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Nov. 30, 2017	Nov. 30, 2016
STOCKHOLDERS' EQUITY (DEFICIT):
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common Stock, par value	$ 0.001	$ 0.001
Common Stock, shares authorized	100,000,000	100,000,000
Common Stock, shares issued	80,003	80,003
Common Stock, shares outstanding	80,003	80,003

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Nov. 30, 2017	Nov. 30, 2016
Statements Of Operations
Product revenue
Expenses:
Consulting services and other	11,000	84,063
Accounting, audit and public company fees	45,396	27,134
Administration expense	890	8,782
Income (loss) from operations	57,286	119,979
Other Income and Expense:
Debt forgiveness		165,610
Other income and expense
Total other income (expense), net		165,610
Gain or (loss) before income tax	(57,286)	45,631
Provision for income tax
Net income (loss)	$ (57,286)	$ 45,631
Basic and diluted gain (loss) per share	$ (0.72)	$ 0.57
Weighted average common shares outstanding - basic and diluted	80,000	80,000

STATEMENT OF STOCKHOLDERS EQUIT

STATEMENT OF STOCKHOLDERS EQUITY (DEFICIT) - USD ($)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning Balance, Shares at Nov. 30, 2015	80,000
Beginning Balance, Amount at Nov. 30, 2015	$ 80	$ 20,343	$ (76,107)	$ (55,684)
Debt forgiveness – related party shareholder		4,500		4,500
Net loss			45,631	45,631
Ending Balance, Shares at Nov. 30, 2016	80,000
Ending Balance, Amount at Nov. 30, 2016	$ 80	24,843	(30,476)	(5,553)
Debt forgiveness – related party shareholder
Additional shares from round-up of fractional shares - March 14, 2017 reverse stock split, Shares	3
Additional shares from round-up of fractional shares - March 14, 2017 reverse stock split, Amount
Net loss			(57,286)	(57,286)
Ending Balance, Shares at Nov. 30, 2017	80,003
Ending Balance, Amount at Nov. 30, 2017	$ 80	$ 24,843	$ (87,762)	$ (62,839)

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Nov. 30, 2017	Nov. 30, 2016
CASH FLOW FROM OPERATING ACTIVITIES:
Net income/(loss)	$ (57,286)	$ 45,632
Adjustments to reconcile net income/(loss) to cash (used in) operating activities:
Debt forgiveness		(165,610)
Change in prepaid expense	10,000	(660)
Change in accounts payable	(1,927)	66,163
Net Cash (Used in) Operating Activities	(49,213)	(54,475)
CASH FLOW FROM INVESTING ACTIVITIES
CASH FLOW FROM FINANCING ACTIVITIES:
Loan proceeds from related party	29,103	4,151
Loan repayments to nonrelated party		(600)
Loan proceeds from nonrelated parties	20,000	50,380
Net Cash Provided by Financing Activities	49,103	53,931
CHANGE IN CASH	(110)	(544)
CASH AT BEGINNING OF PERIOD	110	654
CASH AT END OF PERIOD		110
Cash paid for:
Interest
Income taxes
Additional paid in capital adjustment from debt forgiveness by related party shareholder		$ 4,500

ORGANIZATION

ORGANIZATION	12 Months Ended
	Nov. 30, 2017
Notes to Financial Statements
Note 1. ORGANIZATION	Gain Cities Limited (formerly known as Remove-By-You, Inc.) (the “Company”) was incorporated under the laws of the State of Nevada on November 25, 2014. The Company issued 30,000 (3,000,000 pre-reverse stock split effective February 27, 2017, see Note 10 – Subsequent Events) shares of common stock to its founder at inception in exchange for organizational costs which consisted of services. Following its formation, the Company issued 10,000 (1,000,000 pre-reverse stock split) shares of common stock to our founder, as consideration for the purchase of a business plan along with several product formulas and an assorted selection of micro-needle devices for use in a proprietary tattoo removal business. Our founder paid approximately $1,000 for this developed product formula, along with the micro-needle devices with which he personally developed a unique program and results. The acquisition was valued at $1,000. The Company’s product formulas and tattoo removal service will use proprietary technology that will enable the user to safely remove his or her tattoo with minimal effort and discomfort. The Company’s product formula along with the micro-needle device program will safely remove the ink and design and allow the body to heal naturally without scarring. On October 13, 2016, the Company experienced a change in control (“Change in Control”). With the Change in Control certain liabilities of the Company were forgiven and/or paid for on behalf of the Company by our founder, former president and chief executive officer. Total liabilities at the time approximated $165,000 which included legal fees owed to our legal counsel. The board of directors nominated Mr. James Oliver to the board on October 13, 2016. On October 18, 2016, the Company, reported on Form 8-K that it had filed Articles of Merger with the Nevada Secretary of State, whereby it entered into a statutory merger with its wholly-owned subsidiary, with the effect being that the Company changed its name to from “Remove-By-You, Inc.” to “Gain Cities Limited” (the “Name Change”).

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Nov. 30, 2017
Notes to Financial Statements
Note 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	a. Basis of Accounting The Company’s financial statements are prepared using the accrual method of accounting. The Company elected a November 30 th b. Cash Equivalents For purposes of the balance sheet and statement of cash flows, the Company considers all liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. c. Stock-based Compensation The Company follows ASC 718-10, Stock Compensation d. Use of Estimates and Assumptions Preparation of the financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. e. Earnings (Loss) per Share The basic earnings (loss) per share is calculated by dividing the Company’s net income available to common shareholders by the weighted average number of common shares during the period. The diluted earnings (loss) per share is calculated by dividing the Company’s net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the period. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. Diluted earnings (loss) per share are the same as basic earnings (loss) per share due to the lack of dilutive items in the Company. f. Income Taxes Income taxes are provided in accordance with ASC 740, Income Taxes Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. No provision was made for Federal income tax. g. Revenue Recognition We will recognize revenues in accordance with ASC 605, Revenue Recognition h. Advertising Advertising is expensed in the period in which it is incurred. There has been no advertising expense in the reporting periods presented. i. Intangible Assets Intangible assets with finite lives are amortized over their estimated useful life. The Company monitors conditions related to these assets to determine whether events and circumstances warrant a revision to the remaining amortization period. The Company tests its intangible assets with finite lives for potential impairment whenever management concludes events or changes in circumstances indicate that the carrying amount may not be recoverable. The original estimate of an asset’s useful life and the impact of an event or circumstance on either an asset’s useful life or carrying value involve significant judgment. For the period November 25, 2014 (inception) through November 30, 2014 we recognized $1,000 in amortization expense. j. Fair Value of Financial Instruments ASC 820 defines fair value, establishes a framework for measuring fair value and expands required disclosure about fair value measurements of assets and liabilities. ASC 820-10 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820-10 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value: · Level 1 – Valuation based on quoted market prices in active markets for identical assets or liabilities. · Level 2 – Valuation based on quoted market prices for similar assets and liabilities in active markets. · Level 3 – Valuation based on unobservable inputs that are supported by little or no market activity, therefore requiring management’s best estimate of what market participants would use as fair value. In instances where the determination of the fair value measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment, and considers factors specific to the asset or liability. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments or interest rates that are comparable to market rates. These financial instruments include cash and accounts payable. The Company’s bank accounts are maintained with financial institutions of reputable credit, therefore, bear minimal credit risk and are carried at amortized costs which approximates the fair value. k. Recently Issued Accounting Pronouncements In March 2016, the FASB issued ASU 2016-09, “Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting”. The amendments are effective for public companies for annual periods beginning after December 15, 2016, and interim periods within those annual periods. Several aspects of the accounting for share-based payment award transactions are simplified, including: (a) income tax consequences; (b) classification of awards as either equity or liabilities; and (c) classification on the statement of cash flows. The Company is currently in the process of evaluating the impact of the adoption on its financial statements. In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”). ASU 2016-02 requires an entity to recognize assets and liabilities arising from a lease for both financing and operating leases. The ASU will also require new qualitative and quantitative disclosures to help investors and other financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, with early adoption permitted. The Company is currently evaluating the impact of adopting this guidance. In January 2016, the FASB issued ASU 2016-01, which amends the guidance in U.S. GAAP on the classification and measurement of financial instruments. Changes to the current guidance primarily affect the accounting for equity investments, financial liabilities under the fair value option, and the presentation and disclosure requirements for financial instruments. In addition, the ASU clarifies guidance related to the valuation allowance assessment when recognizing deferred tax assets resulting from unrealized losses on available-for-sale debt securities. The new standard is effective for fiscal years and interim periods beginning after December 15, 2017, and upon adoption, an entity should apply the amendments by means of a cumulative-effect adjustment to the balance sheet at the beginning of the first reporting period in which the guidance is effective. Early adoption is not permitted except for the provision to record fair value changes for financial liabilities under the fair value option resulting from instrument-specific credit risk in other comprehensive income. The Company is currently evaluating the impact of adopting this guidance. In September 2015, the FASB issued ASU 2015-16, “Simplifying the Accounting for Measurement –Period Adjustments”. Changes to the accounting for measurement-period adjustments relate to business combinations. Currently, an acquiring entity is required to retrospectively adjust the balance sheet amounts of the acquiree recognized at the acquisition date with a corresponding adjustment to goodwill as a result of changes made to the balance sheet amounts of the acquiree. The measurement period is the period after the acquisition date during which the acquirer may adjust the balance sheet amounts recognized for a business combination (generally up to one year from the date of acquisition). The changes eliminate the requirement to make such retrospective adjustments, and, instead require the acquiring entity to record these adjustments in the reporting period they are determined. The new standard is effective for both public and private companies for periods beginning after December 15, 2015. The Company is currently evaluating the impact of adopting this guidance. In July 2015, the FASB issued ASU 2015-11, “Simplifying the Measurement of Inventory.” An entity should measure inventory within the scope of this update at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The standard is effective for annual reporting periods beginning after December 15, 2016 and related interim periods. Early adoption is permitted. The Company does not believe this standard will have a material effect on its financial position, results of operations, or cash flows. There have been three new ASUs issued amending certain aspects of ASU 2014-09. ASU 2016-08 “Principal versus Agent Considerations (Reporting Revenue Gross Versus Net),” was issued in March, 2016 to clarify certain aspects of the principal versus agent guidance in ASU 2014-09. In addition, ASU 2016-10 “Identifying Performance Obligations and Licensing” issued in April 2016, amends other sections of ASU 2014-09 including clarifying guidance related to identifying performance obligations and licensing implementation. Finally, ASU 2016-12, “Revenue from Contracts with Customers - Narrow Scope Improvements and Practical Expedients” provides amendments and practical expedients to the guidance in ASU 2014-09 in the areas of assessing collectability, presentation of sales taxes received from customers, noncash consideration, contract modification and clarification of using the full retrospective approach to adopt ASU 2014-09. The Company is currently evaluating the impact of the various guidance. The Company implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Nov. 30, 2017
Notes to Financial Statements
Note 3. GOING CONCERN	The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As reflected in the accompanying financial statements, the Company had negative working capital of $62,839 and an accumulated deficit of $87,762 at November 30, 2017. As of November 30, 2017, the Company had not generated revenues and had no committed sources of capital or financing. Management anticipates the Company will attain profitable status and improve liquidity through continued business development and additional debt or equity investment in the Company. Management is pursuing sources of financing. The Company’s continued existence is dependent upon its ability to continue to execute its operating plan and to obtain additional debt or equity financing. There can be no assurance that the necessary debt or equity financing will be available, or will be available on terms acceptable to the Company, in which case the Company may be unable to meet its obligations. Should the Company be unable to realize its assets and discharge its liabilities in the normal course of business, the net realizable value of its assets may be materially less than the amounts recorded in the financial statements. The financial statements do not include any adjustments relating to the recoverability of recorded asset amounts that might be necessary should the Company be unable to continue in existence.

SHARE CAPITAL

SHARE CAPITAL	12 Months Ended
	Nov. 30, 2017
Notes to Financial Statements
Note 4. SHARE CAPITAL	The Company is authorized to issue 100,000,000 shares of common stock ($0.001 par value) and 1,000,000 shares of preferred stock ($0.001 par value). On February 27, 2017 the shareholders of the Company approved a reverse stock split in the amount of one (1) share for every one hundred (100) shares issued and outstanding. The reverse stock split was approved and filed with the Secretary of State for Nevada, with an effective date of March 14, 2017. The reverse stock split is reflected in our financial statements as if it has been in existence the entire time. The Company upon inception issued 30,000 (3,000,000 pre-reverse stock split) shares of its common stock to its incorporator (our former chief executive officer and president), for organizational services. These services were valued at $3,000. Following its formation, the Company issued 10,000 (1,000,000 pre-reverse stock split) shares of common stock to its incorporator, as consideration for the purchase of a comprehensive business plan along with detailed product formula and commercially available micro-needle devices to be used with that product formula. Our incorporator, incurred approximately $1,000 in costs and or payments to develop and refine the tattoo removal process utilizing the product formula and micro-needle devices. The acquisition of the business plan, devices and product formula was valued at $1,000. The Company on June 24, 2015 completed its offering pursuant to an effective registration statement filed on Form S-1. The Company issued 40,000 (4,000,000 pre-reverse stock split) shares of its common stock to 26 investors. The investors paid $1.00 ($0.01 pre-reverse stock split) per share for a total investment of $40,000. The Change in Control (see Note 1 – Organization) and our founder, a former officer and director settling certain outstanding debts of the Company and the resulting forgiveness of that debt; the Company recognized a one-time increase to its additional paid in capital of $4,500. This occurred on or about October 13, 2016. At November 30, 2017, there were 80,003 (8,000,000 pre-reverse stock split) shares of common stock issued and outstanding. During the 4 th

LOAN - RELATED PARTY

LOAN - RELATED PARTY	12 Months Ended
	Nov. 30, 2017
Notes to Financial Statements
Note 5. LOAN - RELATED PARTY	For the twelve months ending November 30, 2016 the Company received $4,500 in loan proceeds from our founder, a former officer and director of the Company. The related party loan was entered into in order to pay for certain working capital expenses. This loan was unsecured and carried no interest rate or a repayment term. The Company with its change in control transaction (see Note 1 – Organization) our founder negotiated and guaranteed the forgiveness of certain debts of the Company through the sale and the resulting forgiveness of that debt; the Company recognized an increase in additional paid in capital of $4,500. This transaction occurred on or about October 13, 2016. For the twelve months ending November 30, 2017 the Company received $29,103 in loan proceeds from Mr. James Oliver an officer and director of the Company. The related party loan with Mr. Oliver was entered into in order to pay for certain working capital expenses. This loan is unsecured and carried no interest rate or repayment terms at this time.

LOANS - NONRELATED PARTIES

LOANS - NONRELATED PARTIES	12 Months Ended
	Nov. 30, 2017
Notes to Financial Statements
Note 6. LOANS - NONRELATED PARTIES	For the twelve months ended November 30, 2016 the Company received $50,380 in loan proceeds from a nonrelated party. This resulted in approximately $75,000 in total debt being owed to this nonrelated party. We secured an interest free loan from the nonrelated party in order to fund working capital expenditures. This nonrelated party loan was unsecured and carried no interest rate or repayment term. The Company with its change in control transaction (see Note 1 – Organization) our founder negotiated and guaranteed the forgiveness of certain debts of the Company. The Company recognized debt forgiveness of $75,410 from the unrelated party. This transaction occurred on or about October 13, 2016. For the twelve months ended November 30, 2017 the Company received $20,000 in loan proceeds from a nonrelated party. We secured an interest free loan from the nonrelated party in order to fund working capital expenditures. This nonrelated party loan was unsecured and carried no interest rate or repayment term.

DEFERRED OFFERING COSTS

DEFERRED OFFERING COSTS	12 Months Ended
	Nov. 30, 2017
Notes to Financial Statements
Note 7. DEFERRED OFFERING COSTS	Deferred offering costs consist principally of accounting, legal and other fees incurred that were related to our direct public offering efforts. Deferred offering costs were offset against the net proceeds received from the offering. As of June 24, 2015, deferred offering costs of $23,577 were credited against additional paid in capital. Accounts payable include deferred offering costs of $2,500 owed to our legal counsel as of November 30, 2015. As of November 30, 2017 we owed zero costs associated with our offering.

DEBT FORGIVENESS

DEBT FORGIVENESS	12 Months Ended
	Nov. 30, 2017
Notes to Financial Statements
Note 8. DEBT FORGIVENESS	In connection with the Change in Control transaction (see Note 1 – Organization) our founder negotiated and guaranteed the forgiveness of certain debts of the Company through the sale of his shares. The Company recognized debt forgiveness of $165,610. This transaction occurred on or about October 13, 2016. The Company during the year ended November 30, 2016 recognized a reduction in accounts payable from vendors of $90,200 and debt forgiveness from unrelated parties of $75,410. No consideration was paid for the debt forgiveness received by the Company.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Nov. 30, 2017
Notes to Financial Statements
Note 9. INCOME TAXES	As of November 30, 2017, the Company had net operating loss carry forward of $87,762. This amount may be available to reduce future years’ taxable income. The income tax benefit differs from the amount computed by applying the US federal income tax rate of 35% to net loss before income taxes. As at November 30, 2017 and 2016, the Company had no uncertain tax positions. For the year ended November 30, 2017 For the year ended November 30, 2016 Net income (loss) before taxes $ (57,286 ) $ 45,632 Statutory rate 35 % 35 % Computed expected tax recovery $ 20,050 $ (15,971 ) Change in valuation allowance (20,050 ) 15,971 Income tax provision $ – $ – The significant components of deferred income tax assets and liabilities as at November 30, 2017 and 2016 after applying enacted corporate income tax rates are as follows: As of November 30, 2017 As of November 30, 2016 Deferred tax asset: Net operating tax carry-forward $ 30,716 $ 26,637 Other - - Gross deferred tax asset 30,716 26,637 Valuation allowance (30,716 ) (26,637 ) Net deferred tax asset $ - $ - Realization of deferred tax asset is dependent upon sufficient future taxable income during the period that deductible temporary differences and carry-forward is expected to be available to reduce taxable income. As the achievement of required future taxable income is uncertain, the Company recorded a valuation allowance. Reconciliation between statutory rate and the effective tax rate for both periods and as of November 30, 2017 and 2016: Federal statutory rate (35.0 )% State taxes, net of federal benefit (0.00 )% Change in valuation allowance 35.0 % Effective tax rate 0.0 %

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Nov. 30, 2017
Notes to Financial Statements
Note 10. SUBSEQUENT EVENTS	The Company evaluated all events that occurred after the balance sheet date of November 30, 2017 through the date these financial statements were issued. The Company determined there were no reportable subsequent events.

SUMMARY OF SIGNIFICANT ACCOUN17

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Nov. 30, 2017
Accounting Policies:
Basis of Accounting	The Company’s financial statements are prepared using the accrual method of accounting. The Company elected a November 30 th
Cash Equivalents	For purposes of the balance sheet and statement of cash flows, the Company considers all liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents.
Stock-based Compensation	The Company follows ASC 718-10, Stock Compensation
Use of Estimates and Assumptions	Preparation of the financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
Earnings (Loss) per Share	The basic earnings (loss) per share is calculated by dividing the Company’s net income available to common shareholders by the weighted average number of common shares during the period. The diluted earnings (loss) per share is calculated by dividing the Company’s net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the period. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. Diluted earnings (loss) per share are the same as basic earnings (loss) per share due to the lack of dilutive items in the Company.
Income Taxes	Income taxes are provided in accordance with ASC 740, Income Taxes Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. No provision was made for Federal income tax.
Revenue Recognition	We will recognize revenues in accordance with ASC 605, Revenue Recognition
Advertising	Advertising is expensed in the period in which it is incurred. There has been no advertising expense in the reporting periods presented.
Intangible Assets	Intangible assets with finite lives are amortized over their estimated useful life. The Company monitors conditions related to these assets to determine whether events and circumstances warrant a revision to the remaining amortization period. The Company tests its intangible assets with finite lives for potential impairment whenever management concludes events or changes in circumstances indicate that the carrying amount may not be recoverable. The original estimate of an asset’s useful life and the impact of an event or circumstance on either an asset’s useful life or carrying value involve significant judgment. For the period November 25, 2014 (inception) through November 30, 2014 we recognized $1,000 in amortization expense.
Fair Value of Financial Instruments	ASC 820 defines fair value, establishes a framework for measuring fair value and expands required disclosure about fair value measurements of assets and liabilities. ASC 820-10 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820-10 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value: · Level 1 – Valuation based on quoted market prices in active markets for identical assets or liabilities. · Level 2 – Valuation based on quoted market prices for similar assets and liabilities in active markets. · Level 3 – Valuation based on unobservable inputs that are supported by little or no market activity, therefore requiring management’s best estimate of what market participants would use as fair value. In instances where the determination of the fair value measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment, and considers factors specific to the asset or liability. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments or interest rates that are comparable to market rates. These financial instruments include cash and accounts payable. The Company’s bank accounts are maintained with financial institutions of reputable credit, therefore, bear minimal credit risk and are carried at amortized costs which approximates the fair value.
Recently Issued Accounting Pronouncements	In March 2016, the FASB issued ASU 2016-09, “Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting”. The amendments are effective for public companies for annual periods beginning after December 15, 2016, and interim periods within those annual periods. Several aspects of the accounting for share-based payment award transactions are simplified, including: (a) income tax consequences; (b) classification of awards as either equity or liabilities; and (c) classification on the statement of cash flows. The Company is currently in the process of evaluating the impact of the adoption on its financial statements. In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”). ASU 2016-02 requires an entity to recognize assets and liabilities arising from a lease for both financing and operating leases. The ASU will also require new qualitative and quantitative disclosures to help investors and other financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, with early adoption permitted. The Company is currently evaluating the impact of adopting this guidance. In January 2016, the FASB issued ASU 2016-01, which amends the guidance in U.S. GAAP on the classification and measurement of financial instruments. Changes to the current guidance primarily affect the accounting for equity investments, financial liabilities under the fair value option, and the presentation and disclosure requirements for financial instruments. In addition, the ASU clarifies guidance related to the valuation allowance assessment when recognizing deferred tax assets resulting from unrealized losses on available-for-sale debt securities. The new standard is effective for fiscal years and interim periods beginning after December 15, 2017, and upon adoption, an entity should apply the amendments by means of a cumulative-effect adjustment to the balance sheet at the beginning of the first reporting period in which the guidance is effective. Early adoption is not permitted except for the provision to record fair value changes for financial liabilities under the fair value option resulting from instrument-specific credit risk in other comprehensive income. The Company is currently evaluating the impact of adopting this guidance. In September 2015, the FASB issued ASU 2015-16, “Simplifying the Accounting for Measurement –Period Adjustments”. Changes to the accounting for measurement-period adjustments relate to business combinations. Currently, an acquiring entity is required to retrospectively adjust the balance sheet amounts of the acquiree recognized at the acquisition date with a corresponding adjustment to goodwill as a result of changes made to the balance sheet amounts of the acquiree. The measurement period is the period after the acquisition date during which the acquirer may adjust the balance sheet amounts recognized for a business combination (generally up to one year from the date of acquisition). The changes eliminate the requirement to make such retrospective adjustments, and, instead require the acquiring entity to record these adjustments in the reporting period they are determined. The new standard is effective for both public and private companies for periods beginning after December 15, 2015. The Company is currently evaluating the impact of adopting this guidance. In July 2015, the FASB issued ASU 2015-11, “Simplifying the Measurement of Inventory.” An entity should measure inventory within the scope of this update at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The standard is effective for annual reporting periods beginning after December 15, 2016 and related interim periods. Early adoption is permitted. The Company does not believe this standard will have a material effect on its financial position, results of operations, or cash flows. There have been three new ASUs issued amending certain aspects of ASU 2014-09. ASU 2016-08 “Principal versus Agent Considerations (Reporting Revenue Gross Versus Net),” was issued in March, 2016 to clarify certain aspects of the principal versus agent guidance in ASU 2014-09. In addition, ASU 2016-10 “Identifying Performance Obligations and Licensing” issued in April 2016, amends other sections of ASU 2014-09 including clarifying guidance related to identifying performance obligations and licensing implementation. Finally, ASU 2016-12, “Revenue from Contracts with Customers - Narrow Scope Improvements and Practical Expedients” provides amendments and practical expedients to the guidance in ASU 2014-09 in the areas of assessing collectability, presentation of sales taxes received from customers, noncash consideration, contract modification and clarification of using the full retrospective approach to adopt ASU 2014-09. The Company is currently evaluating the impact of the various guidance. The Company implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Nov. 30, 2017
SCHEDULE OF INCOME TAX BENEFIT
Schedule of Income Tax Benefit	For the year ended November 30, 2017 For the year ended November 30, 2016 Net income (loss) before taxes $ (57,286 ) $ 45,632 Statutory rate 35 % 35 % Computed expected tax recovery $ 20,050 $ (15,971 ) Change in valuation allowance (20,050 ) 15,971 Income tax provision $ – $ –
Schedule of Deferred Tax asset	As of November 30, 2017 As of November 30, 2016 Deferred tax asset: Net operating tax carry-forward $ 30,716 $ 26,637 Other - - Gross deferred tax asset 30,716 26,637 Valuation allowance (30,716 ) (26,637 ) Net deferred tax asset $ - $ -
Reconciliation between statutory rate and the effective tax rate	Federal statutory rate (35.0 )% State taxes, net of federal benefit (0.00 )% Change in valuation allowance 35.0 % Effective tax rate 0.0 %

ORGANIZATION (Details Narrative

ORGANIZATION (Details Narrative)	12 Months Ended
	Nov. 30, 2017USD ($)shares
Organization Details
State of incorporation	State of Nevada
Date of incorporation	Nov. 25, 2014
Shares of common stock to its founder at inception in exchange for organizational costs | shares	30,000
Shares of common stock issued to founder, as consideration for the purchase of a business plan along with several formulas and assorted selection of micro-needle devices for use | shares	10,000
Amount paid by founder for product formula	$ 1,000
Value of acquisition	1,000
Total liabilities	$ 62,839

SUMMARY OF SIGNIFICANT ACCOUN20

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	Nov. 30, 2014USD ($)
Summary Of Significant Accounting Policies Details Narrative
Amortization expense	$ 1,000

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative)	Nov. 30, 2017USD ($)
Going Concern Details
Working capital	$ (62,839)
Accumulated deficit	$ (87,762)

SHARE CAPITAL (Details Narrativ

SHARE CAPITAL (Details Narrative) - USD ($)	1 Months Ended
	Feb. 27, 2017	Nov. 30, 2017	Jun. 24, 2015
Share Capital Details Narrative
Common Stock, par value		$ 0.001
Common Stock, shares authorized		100,000,000
Preferred stock, par value		$ 0.001
Preferred stock, shares authorized		1,000,000
Description of reverse stock split exchanged	One (1) share for every one hundred (100) shares issued and outstanding
Shares of common stock issued to incorporator (chief executive officer and president), for organization services		30,000
Value of the services and direct costs		$ 3,000
Shares of common stock issued to incorporator, as consideration for the purchase of a business plan along with several formulas and commercially available micro-needle devices		10,000
Cost incurred for product development		$ 1,000
Value of acquisition of the business plan along with the devices and product formula		$ 1,000
Issued shares of common stock to investors			40,000
Per share value of the shares issued to investors			$ 1
Value of combined investment made by investors			$ 40,000
Common Stock, shares issued		80,003
Common Stock, shares outstanding		80,003
Preferred stock, shares issued		0
Preferred stock, shares outstanding		0
Increase Additional paid in capital		$ 4,500

LOAN - RELATED PARTY (Details N

LOAN - RELATED PARTY (Details Narrative) - USD ($)	12 Months Ended
	Nov. 30, 2017	Nov. 30, 2016
Increase Additional paid in capital	$ 4,500
Loan proceeds from related party	$ 29,103	$ 4,151
Founder, Former Officer And Director [Member]
Loan proceeds from related party		$ 4,500

LOANS - NONRELATED PARTIES (Det

LOANS - NONRELATED PARTIES (Details Narrative) - USD ($)	12 Months Ended
	Nov. 30, 2017	Nov. 30, 2016
Loan proceeds from nonrelated parties	$ 20,000	$ 50,380
Debt	75,000
Debt forgiveness		165,610
Unrelated party [Member]
Debt forgiveness		$ 75,410

DEFERRED OFFERING COSTS (Detail

DEFERRED OFFERING COSTS (Details Narrative) - USD ($)	Nov. 30, 2015	Jun. 24, 2015
Deferred Offering Costs Details
Deferred offering costs outstanding due to legal counsel, included in accounts payable	$ 2,500
Deferred offering costs		$ 23,577

DEBT FORGIVENESS (Details Narra

DEBT FORGIVENESS (Details Narrative) - USD ($)	12 Months Ended
	Nov. 30, 2017	Nov. 30, 2016
Debt forgiveness		$ 165,610
Accounts payable	$ 13,736	15,663
Unrelated party [Member]
Debt forgiveness		75,410
Vendors [Member]
Accounts payable		$ 90,200

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Nov. 30, 2017	Nov. 30, 2016
Income Taxes Details
Net income (loss) before taxes	$ (57,286)	$ 45,631
Statutory rate	35.00%	35.00%
Computed expected tax recovery	$ 20,050	$ (15,971)
Change in valuation allowance	(20,050)	15,971
Income tax provision

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	Nov. 30, 2017	Nov. 30, 2016
Deferred tax asset:
Net operating tax carry-forward	$ 30,716	$ 26,637
Other
Gross deferred tax asset	30,716	26,637
Valuation allowance	(30,716)	(26,637)
Net deferred tax asset

INCOME TAXES (Details 2)

INCOME TAXES (Details 2)	12 Months Ended
	Nov. 30, 2017
Income Taxes Details 2
Federal statutory rate	(35.00%)
State taxes, net of federal benefit	(0.00%)
Change in valuation allowance	35.00%
Effective tax rate	0.00%

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	12 Months Ended
	Nov. 30, 2017USD ($)
Income Taxes Narrative:
Net operating loss carry forward	$ 87,762
US federal income tax rate	35.00%