Altitude International (ALTD) 10-Q 20 Nov 17 2017 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Nov. 07, 2017
Document and Entity Information [Abstract]
Entity Registrant Name	Titan Computer Services Inc.
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		21,728,659
Amendment Flag	false
Entity Central Index Key	1,664,127
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Sep. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited)	Sep. 30, 2017USD ($)	[1]
Current Assets
Cash – attorney escrow account	$ 44,955
Prepaid expense	4,167
Total Current Assets	49,122
Office Equipment
Office equipment	9,584
	9,584
Intangible Assets
Trademarks	12,130
Total Intangible Assets	12,130
Total Assets	70,836
Current Liabilities
Accounts payable – related party	4,167
Accrued expenses	184,920
Shareholder’s advance	26,764
Total Current Liabilities	215,851
Total Liabilities	215,851
Commitments and Contingencies
Stockholders’ Deficiency
Preferred Stock - no par value, 5,000,000 shares authorized, no shares issued and outstanding	0
Common stock - no par value, 70,000,000 shares authorized, at September 30, 2017, 21,728,659 shares issued and outstanding at September 30, 2017	237,269
Additional Paid in capital	(149,769)
Accumulated deficit	(232,515)
Total Stockholders’ Deficiency	(145,015)
Total Liabilities and Stockholders’ Deficiency	$ 70,836
[1]	The Company was incorporated May 18, 2017 and therefore no comparative numbers for December 31, 2016 exist.

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parentheticals)	Sep. 30, 2017$ / sharesshares	[1]
Preferred stock, par value (in Dollars per share) | $ / shares	$ 0
Preferred stock, shares issued	0
Preferred stock, shares outstanding	0
Preferred stock, shares authorized	5,000,000
Common stock, par value (in Dollars per share) | $ / shares	$ 0
Common stock, shares authorized	70,000,000
Common stock, shares issued	21,728,659
Common stock, shares outstanding	21,728,659
[1]	The Company was incorporated May 18, 2017 and therefore no comparative numbers for December 31, 2016 exist.

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended	4 Months Ended
	Sep. 30, 2017	Sep. 30, 2017
Revenue	$ 0	$ 0
Operating Expenses
Professional fees	30,040	30,040
Other general and administrative expenses	188,686	202,475
Total operating expenses	218,726	232,515
Loss from operations	(218,726)	(232,515)
Total Other Income (Expenses), Net	0	0
Net loss before tax	(218,726)	(232,515)
Provision for income taxes	0	0
Net loss	$ (218,726)	$ (232,515)
Earnings per share - basic and fully diluted (in Dollars per share)	$ 0	$ 0
Weighted-average number of shares of common stock outstanding - basic and fully diluted (in Shares)	21,728,659	27,008,674

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited)	4 Months Ended
	Sep. 30, 2017USD ($)
Operating Activities:
Net loss	$ (232,515)
Adjustments to reconcile net loss from operations to net cash used in operating activities:
Depreciation Expense	871
Amortization Expense	154
Change in assets and liabilities:
Prepaid expense	(4,167)
Accounts payable – related party	4,167
Accrued expenses	184,920
Net Cash Used In Operating Activities	(46,570)
Investing Activities:
Purchase of plant and equipment	(10,455)
Purchase of trademark	(12,284)
Net Cash Used In Investing Activities	(22,739)
Financing Activities:
Issuance of Common Stock, net of transaction cost $12,500	87,500
Shareholder’s Advance	26,764
Net Cash Provided By Financing Activities	114,264
Net Increase in Cash and Cash Equivalents	44,955
Cash and Cash Equivalents, Beginning Of Period	0
Cash and Cash Equivalents, End Of Period	44,955	[1]
Cash paid during the period:
Interest paid	0
Income taxes paid	0
Trademarks [Member]
Supplemental Disclosure of Non-cash Flow investing activities:
Acquisition by a shareholder	12,284
Office Equipment [Member]
Supplemental Disclosure of Non-cash Flow investing activities:
Acquisition by a shareholder	$ 10,455
[1]	The Company was incorporated May 18, 2017 and therefore no comparative numbers for December 31, 2016 exist.

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (Parentheticals) - USD ($)	4 Months Ended	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2017
Issuance of Common Stock, transaction cost	$ 12,500	$ 12,500

CONDENSED CONSOLIDATED STATEME7

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (Unaudited) - 9 months ended Sep. 30, 2017 - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2016
Balance (in Shares) at Dec. 31, 2016
Issuance of shares upon incorporation – May 18, 2017	$ 6,102	(6,102)
Issuance of shares upon incorporation – May 18, 2017 (in Shares)	6,102,000
Recapitalization for reverse merger – restatement adjustment of shares issued at incorporation	$ 143,667	(143,667)
Recapitalization for reverse merger – restatement adjustment of shares issued at incorporation (in Shares)	15,126,659
Issuance of common stock, net of transaction cost $12,500	$ 87,500			87,500
Issuance of common stock, net of transaction cost $12,500 (in Shares)	500,000
Net loss for the period			(232,515)	(232,515)
Balance at Sep. 30, 2017	$ 237,269	$ (149,769)	$ (232,515)	$ (145,015)	[1]
Balance (in Shares) at Sep. 30, 2017	21,728,659			21,728,659	[1]
[1]	The Company was incorporated May 18, 2017 and therefore no comparative numbers for December 31, 2016 exist.

CONDENSED CONSOLIDATED STATEME8

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (Unaudited) (Parentheticals) - USD ($)	4 Months Ended	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2017
Issuance of common stock, transaction cost	$ 12,500	$ 12,500

1 - BACKGROUND AND DESCRIPTION

1 - BACKGROUND AND DESCRIPTION OF BUSINESS	9 Months Ended
	Sep. 30, 2017
Disclosure Text Block [Abstract]
Business Description and Basis of Presentation [Text Block]	1 — BACKGROUND AND DESCRIPTION OF BUSINESS Unaudited Interim Financial Information The accompanying unaudited condensed financial statements of Titan Computer Services, Inc. have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission, or the SEC, including the instructions to Form 10-Q and Regulation S-X. Certain information and note disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles in the United States of America have been condensed or omitted from these statements pursuant to such rules and regulations and, accordingly, they do not include all the information and notes necessary for comprehensive financial statements. In the opinion of the management of the Company, all adjustments, which are of a normal recurring nature, necessary for a fair statement of the results for the periods have been made. Results for the interim periods presented are not necessarily indicative of the results that might be expected for the entire fiscal year. When used in these notes, the terms “Company”, “we”, “us” or “our” mean Titan Computer Services, Inc. Company Background Titan Computer Services, Inc. (“Titan” or the “Company”), was incorporated in the State of New York on July 13, 1994. On June 27, 2017, the Company successfully closed a Share Exchange transaction (“Share Exchange”) with the shareholders of Altitude International, Inc, (“Altitude”) a Wisconsin corporation. Altitude was incorporated on May 18, 2017 under the laws of the state of Wisconsin. Altitude Recapitalization of Altitude On , entered into a share exchange transaction with . cancellation of 14,700,000 shares of common stock of Titan that was held by Titan’s former majority stockholder as part of the share exchange agreement, which all had a net effect of a decrease of 8,598,000 shares in Titan outstanding shares. The business, assets and liabilities of Titan has changed as a result of this reverse acquisition by Altitude, to Altitude’s business plan. This share exchange transaction resulted in those shareholders obtaining a majority voting interest in Titan and control of the Board of Directors of Titan. Generally accepted accounting principles require that the Company whose shareholders retain the majority interest and control in a combined business be treated as the acquirer for accounting purposes, resulting in a reverse acquisition with as the accounting acquirer and as the acquired party. Accordingly, the share exchange transaction has been accounted for as a recapitalization of whereby is deemed to be the continuing, surviving entity for accounting purposes but through reorganization, has deemed to have adopted the capital structure of . The equity section of the accompanying condensed consolidated financial statements has been restated to reflect the recapitalization of the Company due to the reverse acquisition. Accordingly, all references to common shares of ’s common stock have been restated to reflect the equivalent number of common shares. In other words, the shares outstanding at the time of the share exchange are restated to common shares (prior to the 500,000-common share capital raise mentioned below that was conducted after the share exchange agreement), as of June 27, 2017. Each share of is accordingly restated at a multiple of approximately 3.48 shares of . The book value of the net assets that for accounting purposes, were deemed to have been acquired by from , as of the date of acquisition (June 27, 2017) were $0, after the waiver of all debts from officers and third parties. A condition to the closing of the Share Exchange Agreement was raising $100,000 in the Company. On June 27, 2017, the Company issued 500,000 shares of its common stock to an accredited investor pursuant to a Subscription Agreement for $100,000, or $0.20 per share which was kept at escrow account. During the recapitalization, the Company incurred legal fees of $12,500 which was paid through the attorney’s escrow account and recorded as transaction costs which were netted against the $100,000 proceeds. There is $44,955 remaining in the attorney’s escrow account at September 30, 2017, reported on the accompanying condensed consolidated balance sheet. Altitude International, Inc (“Altitude”) Altitude International, Inc was incorporated on May 18, 2017 under the laws of the state of Wisconsin with 100,000,000 authorized common stock with $0.001 par value. On May 18, 2017, 6,102,000 shares of common stock at $0.001 (par) were issued as founder shares, valued at a total of $6,102 to 15 individuals, including Mr. Dave Vincent who is the majority equity interest shareholder and the director of the Company. These shares were issued for future potential services from these various individuals and as of the date of this issuance, no value was placed on these future potential services and were therefore recorded at par value as stock-based compensation to the founders. On June 27, 2017, after the closing of certain Stock Purchase Agreements, in private sale transaction and the Share Exchange Agreement, a change of control of Titan occurred, see recapitalization of Altitude mentioned above. Dave Vincent is now the majority shareholder of the Company, owning 51.3 % of the issued and outstanding common shares of Titan. A ltitude Changes in Management and the Board of Directors On June 27, 2017, pursuant to the Closing of the Share Exchange Agreement, Mr. Dave Vincent was appointed as the Company’s new CEO and Abraham Rosenblum resigned as CEO. Additionally, Mr. Vincent and Mr. Robert Kanuth were appointed as directors of the Company and Mr. Robert Klein resigned.

2 - SUMMARY OF SIGNIFICANT ACCO

2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The Company follows the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America and has a year-end of December 31. 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. Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud. The Company’s system of internal accounting control is designed to assure, among other items, that 1) recorded transactions are valid; 2) valid transactions are recorded; and 3) transactions are recorded in the proper period in a timely manner to produce financial statements which present fairly the financial condition, results of operations and cash flows of the Company for the respective periods being presented. Principles of consolidation The consolidated financial statements include the accounts of and Altitude. All significant intercompany balances and transactions have been eliminated in the consolidation. The consolidated financial statements included herein, presented in accordance with United States generally accepted accounting principles and stated in US dollars, have been prepared by the Company, pursuant to the rules and regulations of the Securities and Exchange Commission. 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 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. Significant Estimates, Risks and Concentrations These accompanying financial statements include some amounts that are based on management’s best estimates and judgments. The most significant estimates relate to the valuation of the software rights and redeemable common stock liability. It is reasonably possible that as more current information becomes available, any adjustment could be significant in future reporting periods. Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. Revenue Recognition The Company recognizes revenue in accordance with ASC 605 Revenue Recognition (“ASC 605”). Revenue is recognized when all of the following four criteria are met: (1) persuasive evidence of an arrangement exists, (2) delivery has occurred or services rendered, (3) the fee is fixed and determinable and (4) collectability is reasonably assured. Determining whether and when some of these criteria have been satisfied often involves assumptions and judgments that can have a significant impact on the timing and amount of revenue we report. Property, Plant and Equipment Property and equipment are stated at cost, net of accumulated depreciation. Expenditures that extend the life, increase the capacity, or improve the efficiency of property and equipment are capitalized, while expenditures for repairs and maintenance are expensed as incurred. Depreciation is recognized using the straight-line method over the following approximate useful lives: Machinery and equipment 3-5 Years Intangible Assets Costs incurred to file patent applications and acquired intangibles are capitalized when the Company believes that there is a high likelihood that the patent will be issued and there will be future economic benefit associated with the patent. These costs will be amortized on a straight-line basis over a 20 years life from the date of patent filing. All costs associated with abandoned patent applications are expensed. In addition, the Company will review the carrying value of patents for indicators of impairment on a periodic basis and if it determines that the carrying value is impaired, it values the patent at fair value. As of September 30, 2017, carrying value of patent was approximately $12,130. In accordance with the provisions of the applicable authoritative guidance, the Company’s long-lived assets and amortizable intangible assets are tested for impairment whenever events or changes in circumstances indicate that their carrying value may not be recoverable. The Company assesses the recoverability of such assets by determining whether their carrying value can be recovered through undiscounted future operating cash flows, including its estimates of revenue driven by assumed market segment share and estimated costs. If impairment is indicated, the Company measures the amount of such impairment by comparing the fair value to the carrying value. The amortization of the trademark was not significant for the period ended September 30, 2017. Impairment of Long-Lived Assets The Company’s long-lived assets and other assets (consisting of property and equipment) are reviewed for impairment in accordance with the guidance of the FASB ASC Topic 360-10, Property, Plant, and Equipment, and FASB ASC Topic 205, Presentation of Financial Statements. Long lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the undiscounted future net cash flows expected to be generated by that asset. If the carrying amount of an asset exceeds its estimated future undiscounted cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset. For the period from May 18, 2017 (date of inception) to September 30, 2017 the Company had not experienced impairment losses on its long-lived assets. Advertising Costs Advertising costs are expensed as incurred. Advertising costs for the period from May 18, 2017 (date of inception) to September 30, 2017 was approximately $10,000. Fair Value of Financial Instruments The book values of cash, prepaid expenses, and accounts payable approximate their respective fair values due to the short-term nature of these instruments. The fair value hierarchy under GAAP distinguishes between assumptions based on market data (observable inputs) and an entity’s own assumptions (unobservable inputs). The hierarchy consists of three levels • Level one — Quoted market prices in active markets for identical assets or liabilities; • Level two — Inputs other than level one inputs that are either directly or indirectly observable; and • Level three — Unobservable inputs developed using estimates and assumptions, which are developed by the reporting entity and reflect those assumptions that a market participant would use. Determining which category an asset or liability falls within the hierarchy requires significant judgment. We evaluate our hierarchy disclosures each quarter. Earnings (Loss) Per Share Basic earnings (loss) per share are computed by dividing the net income by the weighted-average number of shares of common stock and common stock equivalents (primarily outstanding options and warrants). Common stock equivalents represent the dilutive effect of the assumed exercise of the outstanding stock options and warrants, using the treasury stock method. The calculation of fully diluted earnings per share assumes the dilutive effect of the exercise of outstanding options and warrants at either the beginning of the respective period presented or the date of issuance, whichever is later. Income Taxes An asset and liability approach is used for financial accounting and reporting for income taxes. Deferred income taxes arise from temporary differences between income tax and financial reporting and principally relate to recognition of revenue and expenses in different periods for financial and tax accounting purposes and are measured using currently enacted tax rates and laws. In addition, a deferred tax asset can be generated by net operating loss (NOLs) carryover. If it is more likely than not that some portion or all of a deferred tax asset will not be realized, a valuation allowance is recognized. In the event the Company is charged interest or penalties related to income tax matters, the Company would record such interest as interest expense and would record such penalties as other expense in the consolidated statements of operations. No such charges have been incurred by the Company. For the period from May 18, 2017 (date of inception) to September 30, 2017, the Company had no uncertain tax positions. Contingencies 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’s management and its legal counsel assess 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 unasserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or unasserted 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, together with an estimate of the range of possible loss if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the nature of the guarantee would be disclosed. Recently Adopted Accounting Pronouncements Going Concern ASU 2014-15 – “Presentation of Financial Statements—Going Concern—Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ASU 2014-15”).” In August 2014, FASB issued guidance that requires management to perform interim and annual assessments of an entity’s ability to continue as a going concern within one year of the date the financial statements are issued. An entity must provide certain disclosures if conditions or events raise substantial doubt about the entity’s ability to continue as a going concern. The updated accounting guidance was effective for the Company on December 31, 2016. We have implemented this new accounting standard and we will update our liquidity disclosures as necessary. Recent Accounting Pronouncements Recently-Issued Accounting Standards: Management does not believe that any recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying financial statements. Financial Instruments In January 2016, the FASB issued ASU No. 2016-01, Financial Instruments – Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities (“ASU 2016-01”), which updates certain aspects of recognition, measurement, presentation and disclosure of financial instruments. ASU 2016-01 will be effective for the Company beginning in its first quarter of 2019. The Company does not believe the adoption of ASU 2016-01 will have a material impact on its consolidated financial statements. In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”), which modifies the measurement of expected credit losses of certain financial instruments. ASU 2016-13 will be effective for the Company beginning in its first quarter of 2021 and early adoption is permitted. The Company does not believe the adoption of ASU 2016-13 will have a material impact on its consolidated financial statements. Leases In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) (“ASU 2016-02”), which modified lease accounting for both lessees and lessors to increase transparency and comparability by recognizing lease assets and lease liabilities by lessees for those leases classified as operating leases under previous accounting standards and disclosing key information about leasing arrangements. ASU 2016-02 will be effective for the Company beginning in its first quarter of 2020, and early adoption is permitted. The Company is currently evaluating the timing of its adoption and the impact of adopting ASU 2016-02 on its financial statements. Stock Compensation In March 2016, the FASB issued ASU No. 2016-09, Compensation – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting (“ASU 2016-09”), which simplified certain aspects of the accounting for share-based payment transactions, including income taxes, classification of awards and classification on the statement of cash flows. ASU 2016-09 will be effective for the Company beginning in its first quarter of 2018. The Company is currently evaluating the impact of adopting ASU 2016-09 on its consolidated financial statements. Income Taxes In October 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-16, Income Taxes (Topic 740): Intra-Entity Transfer of Assets Other than Inventory (“ASU 2016-16”), which requires the recognition of the income tax consequences of an intra-entity transfer of an asset, other than inventory, when the transfer occurs. ASU 2016-06 will be effective for the Company in its first quarter of 2019. The Company is currently evaluating the impact of adopting ASU 2016-16 on its consolidated financial statements. Revenue Recognition In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) (“ASU 2014-09”), which amends the existing accounting standards for revenue recognition. ASU 2014-09 is based on principles that govern the recognition of revenue at an amount an entity expects to be entitled when products are transferred to customers. ASU 2014-09 will be effective for the Company beginning in its first quarter of 2019, and early adoption is permitted. Subsequently, the FASB has issued the following standards related to ASU 2014-09: ASU No. 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (“ASU 2016-08”); ASU No. 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing (“ASU 2016-10”); and ASU No. 2016-12, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients (“ASU 2016-12”). The Company must adopt ASU 2016-08, ASU 2016-10 and ASU 2016-12 with ASU 2014-09 (collectively, the “new revenue standards”). The new revenue standards may be applied retrospectively to each prior period presented or retrospectively with the cumulative effect recognized as of the date of adoption. The Company currently expects to adopt the new revenue standards in its first quarter of 2018 utilizing the full retrospective transition method. The Company is evaluating the effect of the adoption of the new revenue recognition standard as to whether it will have a material impact on its consolidated financial statements.

3 - OFFICE EQUIPMENT

3 - OFFICE EQUIPMENT	9 Months Ended
	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	3 — OFFICE EQUIPMENT Office equipment, net consisted of the following: September 30, 2017 Office equipment $ 10,455 Less: Accumulated depreciation (871 ) $ 9,584 Depreciation of the Office equipment for the three months ended September 30, 2017 and for the period from May 18, 2017 to September 30, 2017 was $871.

4 - INTANGIBLE ASSETS - TRADEMA

4 - INTANGIBLE ASSETS - TRADEMARK	9 Months Ended
	Sep. 30, 2017
Disclosure Text Block [Abstract]
Intangible Assets Disclosure [Text Block]	4 — INTANGIBLE ASSETS - TRADEMARK Trademark, net consisted of the following: September 30, 2017 Trademark $ 12,284 Less: Accumulated amortization (154 ) $ 12,130 Amortization expense of the Trademark for the three months ended September 30, 2017 and for the period from May 18, 2017 to September 30, 2017 was $154.

5 - INCOME TAXES

5 - INCOME TAXES	9 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	5 — INCOME TAXES Deferred Tax Assets The Company accounts for income taxes under the liability method. Deferred tax assets and liabilities are recorded based on the differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purpose, referred to as temporary differences. Deferred tax assets and liabilities at the end of each period are determined using the currently enacted tax rates applied to taxable income in the periods in which the deferred tax assets and liabilities are expected to be settled or realized. The Company’s tax provision is determined using an estimate of an annual effective tax rate adjusted for discrete items, if any, that are taken into account in the relevant period. The 2017 annual effective tax rate is estimated to be a combined 38% for the U.S. federal and state statutory tax rates. The Company reviews tax uncertainties in light of changing facts and circumstances and adjust them accordingly. As of September 30, 2017, there was no tax contingencies recorded. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities recognized for financial reporting, and the amounts recognized for income tax purposes. The significant components of deferred tax assets (at a 38% effective tax rate) as of September 30, 2017, respectively, are as follows (rounded to the nearest thousand): Total September 30 Deferred Tax Asset 2017 2017 Net operating loss carry-forward 233,000 88,000 Less: valuation allowance (233,000 ) (88,000 ) Total $ - $ - The Company has a net operating loss carry-forward for federal and state tax purposes of approximately $88,000 at September 30, 2017, that is potentially available to offset future taxable income, which will begin to expire in the year 2030. For financial reporting purposes, no deferred tax asset was recognized because at September 30, 2017, management estimates that it is more likely than not that substantially all of the net operating losses will expire unused. As a result, the amount of the deferred tax assets considered realizable was reduced 100% by a valuation allowance. The change in the valuation allowance was approximately increased by $88,000 for the period from May 18, 2017 (date of inception) to September 30, 2017. The Company is no longer subject to U.S. federal, state, or non-U.S. income tax examinations by tax authorities for tax years before 2012, except that in the future, earlier tax years can be examined for the sole purpose of challenging the net operating loss carry-forwards arising in those years. The reconciliation between income taxes (benefit) at the U.S. and State statutory tax rates and the amount recorded in the accompanying financial statements is as follows: 2017 Tax benefit at U.S. federal statutory rate $ (88,000 ) State income taxes/(benefit) before valuation allowance, net of federal benefit - Increase in valuation allowance 88,000 Total provision for income tax benefit $ -

6 - COMMITMENTS AND CONTINGENCI

6 - COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	6 — COMMITMENTS AND CONTINGENCIES The Company is subject, from time to time, to claims by third parties under various legal disputes. The defense of such claims, or any adverse outcome relating to any such claims, could have a material adverse effect on the Company’s liquidity, financial condition and cash flows. As of September 30, 2017, the Company did not have any legal actions pending against it. On June 27, 2017, Altitude International, Inc., (“Licensee” or “the Company) entered a license agreement with Sporting Edge UK Ltd., Inc., a related company in United Kingdom (“Licensor”), the licensor is the sole and exclusive owner of and has the right to license to licensee the ability to manufacture and sell rights to the full range of membrane based systems for the production of reduced oxygen environments and associated services as well as the use of patents and trademarks held by Sporting Edge UK Ltd or Mr. David Vincent. Sporting Edge UK Ltd (“Licensor”) agreed to grant the licensee exclusive right and license to the Manufacturing and Sales Rights in the Territory including the Continent of North America, Central America and the Continent of South America. On the effective date of this agreement and for a period of 5 years thereafter, the Company (“Licensee”) shall pay upfront payment of $10,000 to Licensor annually. In addition, commencing on the sixth anniversary of the effective date the licensee shall pay continuing royalty fees on all sales of product manufactured using the IP. The royalty payable shall be calculated as 0.5% of the Sale Price. The Company recorded the payment due of $4,167 under Prepaid expenses and accounts payable as of September 30, 2017.

7 - RELATED PARTY TRANSACTIONS

7 - RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2017
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	7 — RELATED PARTY TRANSACTIONS As of September 30, 2017, the balance due to our current CEO, Mr. Dave Vincent was recorded under Shareholder’s Advance approximately $26,764, which is a verbal agreement, non-interest bearing, unsecured and payable on demand. These advances included $10,455 of acquisition of office equipment and $12,284 of acquisition of trademark which were disclosed at supplemental disclosure of non-cash flow investing activities of the statement of cash flow. Altitude has an oral agreement with its Chairman of the Board, Robert Kanuth, in which it will provide for reimbursement of private airline travel expenses incurred on behalf of the Company, for his use of an aircraft in which he has an interest in. These travel expenses totaled $123,750 for the three months ended September 30, 2017 and for the period from May 18, 2017 to September 30, 2017. This amount is included in accrued expenses at September 30, 2017.

8 - STOCKHOLDERS' EQUITY

8 - STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2017
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	8 — STOCKHOLDERS’ EQUITY Altitude was incorporated on May 18, 2017 under the laws of the state of Wisconsin with 100,000,000 authorized common stock with $0.001 par value. On June 12, 2017, Altitude issued 6,102,000 shares of its common stock at par value of $0.001 per share as founder shares for future potential services from 15 individuals, including Mr. Dave Vincent, who is the majority equity interest shareholder and the director of the Company, with a total recorded at par value of $6,102. On , entered into a share exchange transaction with and the shareholders of . Prior to the Share Exchange Agreement, there were 29,826,659 shares of common stock of the Company issued and outstanding, 14,700,000 of which were cancelled on June 27, 2017. As consideration for the Share Exchange Agreement, the shareholders of Altitude received a total of 6,102,000 restricted shares of Titan proportionate to their shareholdings in Altitude. On June 27, 2017, the date of closing of the Share Exchange Agreement, the Company issued 500,000 shares of its common stock to an accredited investor pursuant to a Subscription Agreement for $100,000, or $0.20 per share. Total proceed received was $87,500 after paying transaction costs of $12,500. Immediately following the Share Exchange agreement, there will are 21,728,659 shares of common stock issued and outstanding and no shares of preferred stock outstanding. As of September 30, 2017, the Company has no preferred stock issued and outstanding. As of September 30, 2017, the Company has 21,728,659 shares of no par common stock issued and outstanding.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of presentation The Company follows the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America and has a year-end of December 31. 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. Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud. The Company’s system of internal accounting control is designed to assure, among other items, that 1) recorded transactions are valid; 2) valid transactions are recorded; and 3) transactions are recorded in the proper period in a timely manner to produce financial statements which present fairly the financial condition, results of operations and cash flows of the Company for the respective periods being presented.
Consolidation, Policy [Policy Text Block]	Principles of consolidation The consolidated financial statements include the accounts of and Altitude. All significant intercompany balances and transactions have been eliminated in the consolidation. The consolidated financial statements included herein, presented in accordance with United States generally accepted accounting principles and stated in US dollars, have been prepared by the Company, pursuant to the rules and regulations of the Securities and Exchange Commission.
Use of Estimates, Policy [Policy Text Block]	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 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.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Significant Estimates, Risks and Concentrations These accompanying financial statements include some amounts that are based on management’s best estimates and judgments. The most significant estimates relate to the valuation of the software rights and redeemable common stock liability. It is reasonably possible that as more current information becomes available, any adjustment could be significant in future reporting periods.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition The Company recognizes revenue in accordance with ASC 605 Revenue Recognition (“ASC 605”). Revenue is recognized when all of the following four criteria are met: (1) persuasive evidence of an arrangement exists, (2) delivery has occurred or services rendered, (3) the fee is fixed and determinable and (4) collectability is reasonably assured. Determining whether and when some of these criteria have been satisfied often involves assumptions and judgments that can have a significant impact on the timing and amount of revenue we report.
Property, Plant and Equipment, Policy [Policy Text Block]	Property, Plant and Equipment Property and equipment are stated at cost, net of accumulated depreciation. Expenditures that extend the life, increase the capacity, or improve the efficiency of property and equipment are capitalized, while expenditures for repairs and maintenance are expensed as incurred. Depreciation is recognized using the straight-line method over the following approximate useful lives: Machinery and equipment 3-5 Years
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Intangible Assets Costs incurred to file patent applications and acquired intangibles are capitalized when the Company believes that there is a high likelihood that the patent will be issued and there will be future economic benefit associated with the patent. These costs will be amortized on a straight-line basis over a 20 years life from the date of patent filing. All costs associated with abandoned patent applications are expensed. In addition, the Company will review the carrying value of patents for indicators of impairment on a periodic basis and if it determines that the carrying value is impaired, it values the patent at fair value. As of September 30, 2017, carrying value of patent was approximately $12,130. In accordance with the provisions of the applicable authoritative guidance, the Company’s long-lived assets and amortizable intangible assets are tested for impairment whenever events or changes in circumstances indicate that their carrying value may not be recoverable. The Company assesses the recoverability of such assets by determining whether their carrying value can be recovered through undiscounted future operating cash flows, including its estimates of revenue driven by assumed market segment share and estimated costs. If impairment is indicated, the Company measures the amount of such impairment by comparing the fair value to the carrying value. The amortization of the trademark was not significant for the period ended September 30, 2017.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of Long-Lived Assets The Company’s long-lived assets and other assets (consisting of property and equipment) are reviewed for impairment in accordance with the guidance of the FASB ASC Topic 360-10, Property, Plant, and Equipment, and FASB ASC Topic 205, Presentation of Financial Statements. Long lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the undiscounted future net cash flows expected to be generated by that asset. If the carrying amount of an asset exceeds its estimated future undiscounted cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset. For the period from May 18, 2017 (date of inception) to September 30, 2017 the Company had not experienced impairment losses on its long-lived assets.
Advertising Costs, Policy [Policy Text Block]	Advertising Costs Advertising costs are expensed as incurred. Advertising costs for the period from May 18, 2017 (date of inception) to September 30, 2017 was approximately $10,000.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments The book values of cash, prepaid expenses, and accounts payable approximate their respective fair values due to the short-term nature of these instruments. The fair value hierarchy under GAAP distinguishes between assumptions based on market data (observable inputs) and an entity’s own assumptions (unobservable inputs). The hierarchy consists of three levels • Level one — Quoted market prices in active markets for identical assets or liabilities; • Level two — Inputs other than level one inputs that are either directly or indirectly observable; and • Level three — Unobservable inputs developed using estimates and assumptions, which are developed by the reporting entity and reflect those assumptions that a market participant would use. Determining which category an asset or liability falls within the hierarchy requires significant judgment. We evaluate our hierarchy disclosures each quarter.
Earnings Per Share, Policy [Policy Text Block]	Earnings (Loss) Per Share Basic earnings (loss) per share are computed by dividing the net income by the weighted-average number of shares of common stock and common stock equivalents (primarily outstanding options and warrants). Common stock equivalents represent the dilutive effect of the assumed exercise of the outstanding stock options and warrants, using the treasury stock method. The calculation of fully diluted earnings per share assumes the dilutive effect of the exercise of outstanding options and warrants at either the beginning of the respective period presented or the date of issuance, whichever is later.
Income Tax, Policy [Policy Text Block]	Income Taxes An asset and liability approach is used for financial accounting and reporting for income taxes. Deferred income taxes arise from temporary differences between income tax and financial reporting and principally relate to recognition of revenue and expenses in different periods for financial and tax accounting purposes and are measured using currently enacted tax rates and laws. In addition, a deferred tax asset can be generated by net operating loss (NOLs) carryover. If it is more likely than not that some portion or all of a deferred tax asset will not be realized, a valuation allowance is recognized. In the event the Company is charged interest or penalties related to income tax matters, the Company would record such interest as interest expense and would record such penalties as other expense in the consolidated statements of operations. No such charges have been incurred by the Company. For the period from May 18, 2017 (date of inception) to September 30, 2017, the Company had no uncertain tax positions.
Commitments and Contingencies, Policy [Policy Text Block]	Contingencies 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’s management and its legal counsel assess 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 unasserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or unasserted 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, together with an estimate of the range of possible loss if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the nature of the guarantee would be disclosed.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted Accounting Pronouncements Going Concern ASU 2014-15 – “Presentation of Financial Statements—Going Concern—Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ASU 2014-15”).” In August 2014, FASB issued guidance that requires management to perform interim and annual assessments of an entity’s ability to continue as a going concern within one year of the date the financial statements are issued. An entity must provide certain disclosures if conditions or events raise substantial doubt about the entity’s ability to continue as a going concern. The updated accounting guidance was effective for the Company on December 31, 2016. We have implemented this new accounting standard and we will update our liquidity disclosures as necessary. Recent Accounting Pronouncements Recently-Issued Accounting Standards: Management does not believe that any recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying financial statements. Financial Instruments In January 2016, the FASB issued ASU No. 2016-01, Financial Instruments – Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities (“ASU 2016-01”), which updates certain aspects of recognition, measurement, presentation and disclosure of financial instruments. ASU 2016-01 will be effective for the Company beginning in its first quarter of 2019. The Company does not believe the adoption of ASU 2016-01 will have a material impact on its consolidated financial statements. In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”), which modifies the measurement of expected credit losses of certain financial instruments. ASU 2016-13 will be effective for the Company beginning in its first quarter of 2021 and early adoption is permitted. The Company does not believe the adoption of ASU 2016-13 will have a material impact on its consolidated financial statements. Leases In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) (“ASU 2016-02”), which modified lease accounting for both lessees and lessors to increase transparency and comparability by recognizing lease assets and lease liabilities by lessees for those leases classified as operating leases under previous accounting standards and disclosing key information about leasing arrangements. ASU 2016-02 will be effective for the Company beginning in its first quarter of 2020, and early adoption is permitted. The Company is currently evaluating the timing of its adoption and the impact of adopting ASU 2016-02 on its financial statements. Stock Compensation In March 2016, the FASB issued ASU No. 2016-09, Compensation – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting (“ASU 2016-09”), which simplified certain aspects of the accounting for share-based payment transactions, including income taxes, classification of awards and classification on the statement of cash flows. ASU 2016-09 will be effective for the Company beginning in its first quarter of 2018. The Company is currently evaluating the impact of adopting ASU 2016-09 on its consolidated financial statements. Income Taxes In October 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-16, Income Taxes (Topic 740): Intra-Entity Transfer of Assets Other than Inventory (“ASU 2016-16”), which requires the recognition of the income tax consequences of an intra-entity transfer of an asset, other than inventory, when the transfer occurs. ASU 2016-06 will be effective for the Company in its first quarter of 2019. The Company is currently evaluating the impact of adopting ASU 2016-16 on its consolidated financial statements. Revenue Recognition In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) (“ASU 2014-09”), which amends the existing accounting standards for revenue recognition. ASU 2014-09 is based on principles that govern the recognition of revenue at an amount an entity expects to be entitled when products are transferred to customers. ASU 2014-09 will be effective for the Company beginning in its first quarter of 2019, and early adoption is permitted. Subsequently, the FASB has issued the following standards related to ASU 2014-09: ASU No. 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (“ASU 2016-08”); ASU No. 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing (“ASU 2016-10”); and ASU No. 2016-12, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients (“ASU 2016-12”). The Company must adopt ASU 2016-08, ASU 2016-10 and ASU 2016-12 with ASU 2014-09 (collectively, the “new revenue standards”). The new revenue standards may be applied retrospectively to each prior period presented or retrospectively with the cumulative effect recognized as of the date of adoption. The Company currently expects to adopt the new revenue standards in its first quarter of 2018 utilizing the full retrospective transition method. The Company is evaluating the effect of the adoption of the new revenue recognition standard as to whether it will have a material impact on its consolidated financial statements.

3 - OFFICE EQUIPMENT (Tables)

3 - OFFICE EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Office equipment, net consisted of the following: September 30, 2017 Office equipment $ 10,455 Less: Accumulated depreciation (871 ) $ 9,584

4 - INTANGIBLE ASSETS - TRADE19

4 - INTANGIBLE ASSETS - TRADEMARK (Tables)	9 Months Ended
	Sep. 30, 2017
Disclosure Text Block [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Trademark, net consisted of the following: September 30, 2017 Trademark $ 12,284 Less: Accumulated amortization (154 ) $ 12,130

5 - INCOME TAXES (Tables)

5 - INCOME TAXES (Tables)	9 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities recognized for financial reporting, and the amounts recognized for income tax purposes. The significant components of deferred tax assets (at a 38% effective tax rate) as of September 30, 2017, respectively, are as follows (rounded to the nearest thousand): Total September 30 Deferred Tax Asset 2017 2017 Net operating loss carry-forward 233,000 88,000 Less: valuation allowance (233,000 ) (88,000 ) Total $ - $ -
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	The reconciliation between income taxes (benefit) at the U.S. and State statutory tax rates and the amount recorded in the accompanying financial statements is as follows: 2017 Tax benefit at U.S. federal statutory rate $ (88,000 ) State income taxes/(benefit) before valuation allowance, net of federal benefit - Increase in valuation allowance 88,000 Total provision for income tax benefit $ -

1 - BACKGROUND AND DESCRIPTIO21

1 - BACKGROUND AND DESCRIPTION OF BUSINESS (Details)		Jun. 27, 2017USD ($)$ / sharesshares	May 18, 2017USD ($)$ / sharesshares	Sep. 30, 2017USD ($)shares		Sep. 30, 2017USD ($)shares
1 - BACKGROUND AND DESCRIPTION OF BUSINESS (Details) [Line Items]
Common Stock, Shares Cancelled		14,700,000
Net Increase (Decrease) in Shares Outstanding		(8,598,000)
Common Stock, Shares, Outstanding		21,728,659		21,728,659	[1]	21,728,659	[1]
Stock Issued During Period, Value, New Issues (in Dollars) | $						$ 87,500
Payments of Stock Issuance Costs (in Dollars) | $				$ 12,500		$ 12,500
Proceeds from Issuance of Common Stock (in Dollars) | $				$ 87,500
Common Stock, Shares Authorized	[1]			70,000,000		70,000,000
Share Exchange Transaction with Altitude [Member]
1 - BACKGROUND AND DESCRIPTION OF BUSINESS (Details) [Line Items]
Stock Issued During Period, Shares, Other		6,102,000
Share Exchange Basis		one to one share exchange
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions		100.00%
Common Stock, Shares, Outstanding		21,228,659
Noncash or Part Noncash Acquisition, Value of Assets Acquired (in Dollars) | $		$ 0
Subscription Agreement [Member]
1 - BACKGROUND AND DESCRIPTION OF BUSINESS (Details) [Line Items]
Stock Issued During Period, Shares, New Issues		500,000
Stock Issued During Period, Value, New Issues (in Dollars) | $		$ 100,000
Shares Issued, Price Per Share (in Dollars per share) | $ / shares		$ 0.20
Payments of Stock Issuance Costs (in Dollars) | $		$ 12,500
Proceeds from Issuance of Common Stock (in Dollars) | $		$ 87,500				$ 44,955
Altitude [Member]
1 - BACKGROUND AND DESCRIPTION OF BUSINESS (Details) [Line Items]
Stock Issued During Period, Shares, New Issues			6,102,000
Stock Issued During Period, Value, New Issues (in Dollars) | $			$ 6,102
Shares Issued, Price Per Share (in Dollars per share) | $ / shares			$ 0.001
Common Stock, Shares Authorized			100,000,000
Common Stock, Par or Stated Value Per Share (in Dollars per share) | $ / shares			$ 0.001
Number of Individuals Issued Shares			15
Chief Executive Officer [Member]
1 - BACKGROUND AND DESCRIPTION OF BUSINESS (Details) [Line Items]
Percentage of Issued and Outstanding Common Shares Owned by Related Party		51.30%
[1]	The Company was incorporated May 18, 2017 and therefore no comparative numbers for December 31, 2016 exist.

2 - SUMMARY OF SIGNIFICANT AC22

2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	4 Months Ended	9 Months Ended
	Sep. 30, 2017USD ($)	Sep. 30, 2017USD ($)
2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Finite-Lived Patents, Gross	$ 12,130	$ 12,130
Advertising Expense	$ 10,000
Minimum [Member]
2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life		3 years
Maximum [Member]
2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life		5 years

3 - OFFICE EQUIPMENT (Details)

3 - OFFICE EQUIPMENT (Details)	4 Months Ended
	Sep. 30, 2017USD ($)
Property, Plant and Equipment [Abstract]
Depreciation	$ 871

3 - OFFICE EQUIPMENT (Details)

3 - OFFICE EQUIPMENT (Details) - Property, Plant and Equipment	Sep. 30, 2017USD ($)
Property, Plant and Equipment [Abstract]
Office equipment	$ 10,455
Less: Accumulated depreciation	(871)
	$ 9,584	[1]
[1]	The Company was incorporated May 18, 2017 and therefore no comparative numbers for December 31, 2016 exist.

4 - INTANGIBLE ASSETS - TRADE25

4 - INTANGIBLE ASSETS - TRADEMARK (Details)	4 Months Ended
	Sep. 30, 2017USD ($)
Disclosure Text Block [Abstract]
Amortization of Intangible Assets	$ 154

4 - INTANGIBLE ASSETS - TRADE26

4 - INTANGIBLE ASSETS - TRADEMARK (Details) - Schedule of Finite-Lived Intangible Assets	Sep. 30, 2017USD ($)
Schedule of Finite-Lived Intangible Assets [Abstract]
Trademark	$ 12,284
Less: Accumulated amortization	(154)
	$ 12,130

5 - INCOME TAXES (Details)

5 - INCOME TAXES (Details)	9 Months Ended
	Sep. 30, 2017USD ($)
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, Percent	38.00%
Deferred Tax Assets, Operating Loss Carryforwards	$ 88,000
Operating Loss Carryforwards, Expiration Date	2,030
Deferred Tax Assets, Net of Valuation Allowance	$ 0
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent	100.00%
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 88,000

5 - INCOME TAXES (Details) - Sc

5 - INCOME TAXES (Details) - Schedule of Deferred Tax Assets	3 Months Ended	4 Months Ended	9 Months Ended
	Sep. 30, 2017USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2017USD ($)
Schedule of Deferred Tax Assets [Abstract]
Net operating loss carry-forward	$ 233,000	$ 233,000	$ 233,000
Net operating loss carry-forward	88,000	88,000	88,000
Less: valuation allowance	(233,000)	(233,000)	(233,000)
Less: valuation allowance	(88,000)	(88,000)	(88,000)
Total	$ 0	$ 0	$ 0

5 - INCOME TAXES (Details) - 29

5 - INCOME TAXES (Details) - Schedule of Effective Income Tax Rate Reconciliation - USD ($)	3 Months Ended	4 Months Ended	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2017	Sep. 30, 2017
Schedule of Effective Income Tax Rate Reconciliation [Abstract]
Tax benefit at U.S. federal statutory rate			$ (88,000)
State income taxes/(benefit) before valuation allowance, net of federal benefit			0
Increase in valuation allowance			88,000
Total provision for income tax benefit	$ 0	$ 0	$ 0

6 - COMMITMENTS AND CONTINGEN30

6 - COMMITMENTS AND CONTINGENCIES (Details) - License Agreement [Member] - USD ($)	Jun. 27, 2017	Sep. 30, 2017
6 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
License Period	5 years
Other Commitments, Description	the Company (“Licensee”) shall pay upfront payment of $10,000 to Licensor annually. In addition, commencing on the sixth anniversary of the effective date the licensee shall pay continuing royalty fees on all sales of product manufactured using the IP. The royalty payable shall be calculated as 0.5% of the Sale Price.
Accounts Payable, Current		$ 4,167

7 - RELATED PARTY TRANSACTIONS

7 - RELATED PARTY TRANSACTIONS (Details)	3 Months Ended	9 Months Ended
	Sep. 30, 2017USD ($)	Sep. 30, 2017USD ($)
7 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Due to Related Parties	$ 26,764	$ 26,764
Trademarks [Member]
7 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Related Party Transaction, Amounts of Transaction		12,284
Board of Directors Chairman [Member]
7 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Related Party Transaction, Amounts of Transaction	$ 123,750
Office Equipment [Member]
7 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Related Party Transaction, Amounts of Transaction		$ 10,455

8 - STOCKHOLDERS' EQUITY (Detai

8 - STOCKHOLDERS' EQUITY (Details)		Jun. 27, 2017USD ($)$ / sharesshares	Jun. 26, 2017shares	May 18, 2017USD ($)$ / sharesshares	Sep. 30, 2017USD ($)$ / sharesshares		Sep. 30, 2017USD ($)$ / sharesshares
8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Common Stock, Shares Authorized	[1]				70,000,000		70,000,000
Stock Issued During Period, Value, New Issues (in Dollars) | $							$ 87,500
Common Stock Issued and Oustanding, Prior to Share Exchange Agreement			29,826,659
Common Stock, Shares Cancelled		14,700,000
Proceeds from Issuance of Common Stock (in Dollars) | $					$ 87,500
Payments of Stock Issuance Costs (in Dollars) | $					$ 12,500		$ 12,500
Common Stock, Shares, Issued		21,728,659			21,728,659	[1]	21,728,659	[1]
Common Stock, Shares, Outstanding		21,728,659			21,728,659	[1]	21,728,659	[1]
Preferred Stock, Shares Issued	[1]				0		0
Preferred Stock, Shares Outstanding	[1]				0		0
Common Stock, No Par Value (in Dollars per share) | $ / shares	[1]				$ 0		$ 0
Subscription Agreement [Member]
8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, New Issues		500,000
Stock Issued During Period, Value, New Issues (in Dollars) | $		$ 100,000
Shares Issued, Price Per Share (in Dollars per share) | $ / shares		$ 0.20
Proceeds from Issuance of Common Stock (in Dollars) | $		$ 87,500					$ 44,955
Payments of Stock Issuance Costs (in Dollars) | $		$ 12,500
Altitude [Member]
8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Common Stock, Shares Authorized				100,000,000
Common Stock, Par or Stated Value Per Share (in Dollars per share) | $ / shares				$ 0.001
Stock Issued During Period, Shares, New Issues				6,102,000
Number of Individuals Issued Shares				15
Stock Issued During Period, Value, New Issues (in Dollars) | $				$ 6,102
Shares Issued, Price Per Share (in Dollars per share) | $ / shares				$ 0.001
Share Exchange Transaction with Altitude [Member]
8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, Other		6,102,000
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions		100.00%
[1]	The Company was incorporated May 18, 2017 and therefore no comparative numbers for December 31, 2016 exist.