NetPay International (NTPY) 10-Q 30 Jan 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Dec. 31, 2017	Jan. 30, 2018
Details
Registrant Name	ALLEGRO BEAUTY PRODUCTS INC
Registrant CIK	1,689,490
SEC Form	10-Q
Period End date	Dec. 31, 2017
Fiscal Year End	--03-31
Trading Symbol	AGBP
Tax Identification Number (TIN)	812,805,555
Number of common stock shares outstanding		8,250,000
Filer Category	Smaller Reporting Company
Current with reporting	Yes
Voluntary filer	No
Well-known Seasoned Issuer	No
Amendment Flag	false
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Contained File Information, File Number	333-214549
Entity Incorporation, State Country Name	Nevada
Entity Address, Address Line One	2101 29TH ST
Entity Address, City or Town	SAN DIEGO
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92,104
City Area Code	619
Local Phone Number	519-0815

Balance Sheets (December 31, 20

Balance Sheets (December 31, 2017 Unaudited) - USD ($)	Dec. 31, 2017	Mar. 31, 2017
Current Assets
Cash	$ 10,031	$ 330
Prepaid expense	759	3,459
Total Current Assets	10,790	3,789
Fixed assets, net of depreciation expense	304	0
OTHER ASSETS:
Other assets	0	0
Deferred Offering Costs	0	24,041
Total Other Assets	0	24,041
TOTAL ASSETS	11,094	27,830
CURRENT LIABILITIES:
Accounts payable	145,600	76,200
Accrued expense	800	800
Loan - related party	800	300
Loans - nonrelated parties	50,066	47,702
TOTAL LIABILITIES	197,266	125,002
Shareholders' deficit:
Preferred Stock	0	0
Common Stock	8,250	5,500
Additional paid-in capital	21,776	0
Accumulated deficit	(216,198)	(102,672)
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)	(186,172)	(97,172)
Total liabilities and shareholders' deficit	$ 11,094	$ 27,830

Balance Sheets (December 31, 23

Balance Sheets (December 31, 2017 Unaudited) - Parenthetical - USD ($)	9 Months Ended
	Dec. 31, 2017	Mar. 31, 2017
Details
Depreciation expense on fixed assets	$ 40
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	100,000,000	100,000,000
Common Stock, Shares, Issued	8,250,000	5,500,000
Common Stock, Shares, Outstanding	8,250,000	5,500,000

Statements of Operations (Unaud

Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2017	Dec. 31, 2015	Dec. 31, 2017	Dec. 31, 2016
Details
Revenues	$ 0	$ 0	$ 0	$ 0
Expenses:
Depreciation expense	17	0	40	0
Product development costs	10,000	4,000	31,921	13,750
Consulting and other administrative costs	29,057	20,203	81,565	50,572
Loss before provision for income taxes	39,074	24,203	113,526	64,322
Provision for income tax	0	0	0	0
Net Income (Loss)	$ (39,074)	$ (24,203)	$ (113,526)	$ (64,322)
Basic and diluted loss per share	$ 0	$ 0	$ (0.02)	$ (0.01)
Weighted Average Number of Shares Outstanding, Basic and Diluted	8,250,000	5,500,000	6,800,000	5,500,000

Statements of Cash Flows (Unaud

Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities:
Net Income (Loss)	$ (113,526)	$ (64,322)
Depreciation and amortization expense	40	0
Adjustments to reconcile net loss to net cash used in operating activities:
Change in prepaid expense	2,700	(5,034)
Change in deferred offering costs	24,041	(13,966)
Change in accounts payable	69,400	48,750
Change in accrued expense	0	0
Net cash used in operating activities	(17,345)	(34,572)
Net cash used in investing activities	(344)	0
Purchase of fixed assets	(344)	0
Cash flows from financing activities:
Proceeds from direct public offering	55,000	0
Deferred offering costs offset to additional paid in capital	(30,474)	0
Loan proceeds from related party	500	200
Loan repayment to nonrelated parties	(27,700)	0
Loan proceeds from nonrelated parties	30,064	38,444
Net cash provided by financing activities	27,390	38,644
Net increase (decrease) in cash	9,701	4,072
Cash and Cash Equivalents, at Carrying Value, Beginning Balance	330	0
Cash and Cash Equivalents, at Carrying Value, Ending Balance	10,031	4,072
Supplemental disclosure of cash flow information
Cash paid for interest	0	0
Cash paid for income taxes	$ 0	$ 0

NOTE 1 - ORGANIZATION

NOTE 1 - ORGANIZATION	9 Months Ended
	Dec. 31, 2017
Notes
NOTE 1 - ORGANIZATION	NOTE 1 - ORGANIZATION Allegro Beauty Products, Inc. (the Company) was incorporated under the laws of the State of Nevada on March 31, 2016. The Company issued 5,500,000 shares of its common stock to its founder at inception in exchange for organizational services. The Company purchased a business plan, product/inventory, and proprietary formulas for no charge from its founder. The Company is engaged in the business of developing, manufacturing, marketing and selling of an all-natural organic products collection. A hair care line combining science with nature forming an advanced hair care treatment regimen. The Company owns the rights to its intellectual property, Allegro (a combination of essential oils and other all-natural products), a hair revitalizing formula that is the main ingredient in the Allegro Hair Care Collection.

NOTE 2 - SUMMARY OF SIGNIFICANT

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Dec. 31, 2017
Notes
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	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 March 31 st b. Cash Equivalents - For purposes of the balance sheet and statement of cash flows, the Company considers all highly liquid instruments with a 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. The Company adopted the provisions of ASC 260. 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 year. 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 year. 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. Property and Equipment Capitalization Policies - Property and equipment is stated at cost and depreciated over estimated useful life of the asset using the straight-line method. Amortization of leasehold improvements is computed on the straight-line method over the shorter of the lease term or estimated useful life of the asset. Maintenance and repairs are charged to operations as incurred. When assets are sold, or otherwise disposed of, cost and related accumulated depreciation are removed from the accounts and any gain or loss is included in operating expense. We recognized $40 in depreciation expense on assets costing $344 for the nine months ending December 31, 2017 and as of December 31, 2017, respectively. g. 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. h. Revenue Recognition - The Company will recognize revenue when products are fully delivered or services have been provided and collection is reasonably assured. i. Impairment of Long-Lived Assets - The Company continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell. j. Advertising - Advertising will be expensed in the period in which it is incurred. There has been no advertising expense in the reporting period presented. k. 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. l. Recently Issued Accounting Pronouncements - The Company reviewed recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on our financial statements. m. Interim financial statements (December 31, 2017 (unaudited)) and basis of presentation - The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (the “SEC”) set forth in Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Unaudited interim results are not necessarily indicative of the results for the full fiscal year. These financial statements should be read along with the Annual Report filed on Form 10-K of the Company for the period ended March 31, 2017 and notes thereto contained.

NOTE 3 - GOING CONCERN

NOTE 3 - GOING CONCERN	9 Months Ended
	Dec. 31, 2017
Notes
NOTE 3 - GOING CONCERN	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 $186,476 and an accumulated deficit of $216,198 at December 31, 2017. As of December 31, 2017, we have not generated any revenue and have no committed sources of capital or financing. While the Company is attempting to generate revenues as soon as possible through the sale of its products, the Company’s cash position may not be significant enough to support the Company’s operations. Management believes the actions presently being taken by the Company to further implement its business plan, generate product and revenues will provide the Company the opportunity to continue as a going concern. While the Company believes in the viability of its business strategy, the ability to realize revenues and/or its ability to raise additional funds is necessary to continue as going concern, there can be no assurances that it will be successful in either. Historically, the Company has relied upon loans to finance its operations and growth. The Company’s failure to do so could have a material and adverse effect upon it and its shareholders. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

NOTE 4 - SHARE CAPITAL

NOTE 4 - SHARE CAPITAL	9 Months Ended
	Dec. 31, 2017
Notes
NOTE 4 - SHARE CAPITAL	NOTE 4 - SHARE CAPITAL The Company has 100,000,000 shares of common stock authorized par value $0.001 per share. The Company has 10,000,000 shares of blank check preferred stock authorized par value $0.001 per share. The blank check preferred stock may be designated into one or more series, from time to time, by the Company's Board of Directors by filing a certificate pursuant to NRS Chapter 78. The Company issued 5,500,000 shares of its common stock to its incorporator, chief executive officer and president for organizational services. These services were valued at $5,500. The Company filed a registration statement on Form S-1 which was declared effective by the U.S. Securities and Exchange Commission on June 27, 2017. Form S-1 allowed the Company to solicit investors for investment in a direct public offering of $55,000. The Company sold 2,750,000 shares of its common stock to 30 investors who paid $0.02 per share. The Company’s direct public offering closed on August 23, 2017. At December 31, 2017, there are 8,250,000 shares of common stock issued and outstanding. There are no shares of blank check preferred stock issued or outstanding.

NOTE 5 - DEFERRED OFFERING COST

NOTE 5 - DEFERRED OFFERING COSTS	9 Months Ended
	Dec. 31, 2017
Notes
NOTE 5 - DEFERRED OFFERING COSTS	NOTE 5 - DEFERRED OFFERING COSTS Deferred offering costs consist primarily of accounting fees, legal fees and other fees incurred through the balance sheet date that are directly related to our proposed common stock offering. Deferred offering costs were offset against the proceeds of our common stock offering upon its completion. On August 23, 2017 deferred offering costs of $30,474 was credited towards additional paid in capital received from its direct public offering. As of December 31, 2017 and March 31, 2017 we had deferred offering costs of none and $24,041, respectively.

NOTE 6 - LOANS - RELATED PARTY

NOTE 6 - LOANS - RELATED PARTY	9 Months Ended
	Dec. 31, 2017
Notes
NOTE 6 - LOANS - RELATED PARTY	NOTE 6 - LOANS - RELATED PARTY As of December 31, 2017 the Company received $800 in loan proceeds from our founder and executive officer. This related party loan was entered into to pay certain working capital expenses. The Company does not expect to repay this related party loan anytime soon. This loan is unsecured and carries no interest rate or a repayment term.

NOTE 7 - LOANS - NONRELATED PAR

NOTE 7 - LOANS - NONRELATED PARTIES	9 Months Ended
	Dec. 31, 2017
Notes
NOTE 7 - LOANS - NONRELATED PARTIES	NOTE 7 - LOANS - NONRELATED PARTIES As of December 31, 2017 the Company had received $77,763 in loan proceeds from three nonrelated parties of which only $50,066 is still outstanding. The Company has/had several small loans with the lenders. The lenders are/were former business acquaintances of our founder and executive officer. Each of the loans entered into by the Company were made in order to fund working capital expenditures. The loans are/were unsecured and carry/ied no interest rate or specific repayment terms. The Company with the closing of its direct public offering was able to repay $21,000 of these loans to two of the nonrelated parties.

NOTE 8 - INCOME TAXES

NOTE 8 - INCOME TAXES	9 Months Ended
	Dec. 31, 2017
Notes
NOTE 8 - INCOME TAXES	NOTE 8 - INCOME TAXES As of December 31, 2017 (unaudited) and March 31, 2017(audited), the Company had net operating loss (“NOL”) carry forwards of $216,198 and $102,672, respectively. The NOL carryforwards may be available to reduce future years’ taxable income through 2037 and 2036, respectively. As of December 31, 2017 As of March 31, 2017 (unaudited) (audited) Deferred tax assets: Net operating tax carryforwards $ 75,669 $ 35,935 Other - - Gross deferred tax assets 75,669 35,935 Valuation allowance (75,669) (35,935) Net deferred tax assets $ - $ - Realization of deferred tax assets is dependent upon sufficient future taxable income during the period that deductible temporary differences and carryforwards are 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 presented and as of December 31, 2017: Federal statutory rate (35.0)% State taxes, net of federal benefit (0.00)% Change in valuation allowance 35.0% Effective tax rate 0.0% Effective income tax rate and new tax law. Our effective income tax rate was (0.0%) for the three-month and nine-month period ended December 30, 2017. The effective income tax rates for both periods were based upon the estimated rate applicable for the entire fiscal year adjusted to reflect any significant items related specifically to interim periods. On December 22, 2017, the Tax Cuts and Jobs Act (the “Act”) was enacted, which, among other changes, reduced the federal statutory corporate tax rate from 35% to 21%. Based on the provisions of the Act, we re-measured our deferred tax liabilities and adjusted our estimated annual federal income tax rate to incorporate the lower corporate tax rate into our tax provision for the current quarter as the change represents a discrete item for purposes of income tax accounting. The re-measurement of deferred tax liabilities at the lower enacted corporate tax rate resulted in no current difference in income tax expense. We are still in process of evaluating the income tax effect of the Act with respect to any other limitations that will be effective for our fiscal year 2019.

NOTE 9 - SUBSEQUENT EVENTS

NOTE 9 - SUBSEQUENT EVENTS	9 Months Ended
	Dec. 31, 2017
Notes
NOTE 9 - SUBSEQUENT EVENTS	NOTE 9 - SUBSEQUENT EVENTS In accordance with ASC 855, Subsequent Events

NOTE 2 - SUMMARY OF SIGNIFICA15

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Basis of Accounting (Policies)	9 Months Ended
	Dec. 31, 2017
Policies
Basis of Accounting	a. Basis of Accounting - The Company’s financial statements are prepared using the accrual method of accounting. The Company elected a March 31 st

NOTE 2 - SUMMARY OF SIGNIFICA16

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Cash Equivalents (Policies)	9 Months Ended
	Dec. 31, 2017
Policies
Cash Equivalents	b. Cash Equivalents - For purposes of the balance sheet and statement of cash flows, the Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents.

NOTE 2 - SUMMARY OF SIGNIFICA17

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Stock-based Compensation (Policies)	9 Months Ended
	Dec. 31, 2017
Policies
Stock-based Compensation	c. Stock-based Compensation - The Company follows ASC 718-10, Stock Compensation

NOTE 2 - SUMMARY OF SIGNIFICA18

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Use of Estimates and Assumptions (Policies)	9 Months Ended
	Dec. 31, 2017
Policies
Use of Estimates and Assumptions	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. The Company adopted the provisions of ASC 260.

NOTE 2 - SUMMARY OF SIGNIFICA19

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Earnings (Loss) per Share (Policies)	9 Months Ended
	Dec. 31, 2017
Policies
Earnings (Loss) per Share	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 year. 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 year. 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.

NOTE 2 - SUMMARY OF SIGNIFICA20

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Property and Equipment Capitalization Policies (Policies)	9 Months Ended
	Dec. 31, 2017
Policies
Property and Equipment Capitalization Policies	f. Property and Equipment Capitalization Policies - Property and equipment is stated at cost and depreciated over estimated useful life of the asset using the straight-line method. Amortization of leasehold improvements is computed on the straight-line method over the shorter of the lease term or estimated useful life of the asset. Maintenance and repairs are charged to operations as incurred. When assets are sold, or otherwise disposed of, cost and related accumulated depreciation are removed from the accounts and any gain or loss is included in operating expense. We recognized $40 in depreciation expense on assets costing $344 for the nine months ending December 31, 2017 and as of December 31, 2017, respectively.

NOTE 2 - SUMMARY OF SIGNIFICA21

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Income Taxes (Policies)	9 Months Ended
	Dec. 31, 2017
Policies
Income Taxes	g. 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.

NOTE 2 - SUMMARY OF SIGNIFICA22

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Revenue Recognition (Policies)	9 Months Ended
	Dec. 31, 2017
Policies
Revenue Recognition	h. Revenue Recognition - The Company will recognize revenue when products are fully delivered or services have been provided and collection is reasonably assured.

NOTE 2 - SUMMARY OF SIGNIFICA23

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Impairment of Long-Lived Assets (Policies)	9 Months Ended
	Dec. 31, 2017
Policies
Impairment of Long-Lived Assets	i. Impairment of Long-Lived Assets - The Company continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell.

NOTE 2 - SUMMARY OF SIGNIFICA24

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Advertising (Policies)	9 Months Ended
	Dec. 31, 2017
Policies
Advertising	j. Advertising - Advertising will be expensed in the period in which it is incurred. There has been no advertising expense in the reporting period presented.

NOTE 2 - SUMMARY OF SIGNIFICA25

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Intangible Assets (Policies)	9 Months Ended
	Dec. 31, 2017
Policies
Intangible Assets	k. 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.

NOTE 2 - SUMMARY OF SIGNIFICA26

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Recently Issued Accounting Pronouncements (Policies)	9 Months Ended
	Dec. 31, 2017
Policies
Recently Issued Accounting Pronouncements	l. Recently Issued Accounting Pronouncements - The Company reviewed recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on our financial statements.

NOTE 2 - SUMMARY OF SIGNIFICA27

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Interim financial statements (September 30, 2017 (unaudited)) and basis of presentation (Policies)	9 Months Ended
	Dec. 31, 2017
Policies
Interim financial statements (September 30, 2017 (unaudited)) and basis of presentation	m. Interim financial statements (December 31, 2017 (unaudited)) and basis of presentation - The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (the “SEC”) set forth in Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Unaudited interim results are not necessarily indicative of the results for the full fiscal year. These financial statements should be read along with the Annual Report filed on Form 10-K of the Company for the period ended March 31, 2017 and notes thereto contained.

NOTE 8 - INCOME TAXES_ Schedule

NOTE 8 - INCOME TAXES: Schedule of Deferred Tax Assets and Liabilities (Tables)	9 Months Ended
	Dec. 31, 2017
Tables/Schedules
Schedule of Deferred Tax Assets and Liabilities	As of December 31, 2017 As of March 31, 2017 (unaudited) (audited) Deferred tax assets: Net operating tax carryforwards $ 75,669 $ 35,935 Other - - Gross deferred tax assets 75,669 35,935 Valuation allowance (75,669) (35,935) Net deferred tax assets $ - $ -

NOTE 8 - INCOME TAXES_ Schedu29

NOTE 8 - INCOME TAXES: Schedule of Components of Income Tax Expense (Benefit) (Tables)	9 Months Ended
	Dec. 31, 2017
Tables/Schedules
Schedule of Components of Income Tax Expense (Benefit)	Federal statutory rate (35.0)% State taxes, net of federal benefit (0.00)% Change in valuation allowance 35.0% Effective tax rate 0.0%

NOTE 1 - ORGANIZATION (Details)

NOTE 1 - ORGANIZATION (Details)	9 Months Ended
	Dec. 31, 2017
Details
Entity Incorporation, State Country Name	Nevada
Entity Incorporation, Date of Incorporation	Mar. 31, 2016

NOTE 3 - GOING CONCERN (Details

NOTE 3 - GOING CONCERN (Details) - USD ($)	Dec. 31, 2017	Mar. 31, 2017
Details
Accumulated deficit	$ (216,198)	$ (102,672)

NOTE 4 - SHARE CAPITAL (Details

NOTE 4 - SHARE CAPITAL (Details) - USD ($)	9 Months Ended
	Dec. 31, 2017	Mar. 31, 2017
Details
Common Stock, Shares Authorized	100,000,000	100,000,000
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Stock Issued During Period, Shares, Issued for Services	5,500,000
Stock Issued During Period, Value, Issued for Services	$ 5,500
Common Stock, Shares, Outstanding	8,250,000	5,500,000
Common Stock, Shares, Issued	8,250,000	5,500,000

NOTE 5 - DEFERRED OFFERING CO33

NOTE 5 - DEFERRED OFFERING COSTS (Details) - USD ($)	Dec. 31, 2017	Mar. 31, 2017
Details
Deferred Offering Costs	$ 0	$ 24,041

NOTE 6 - LOANS - RELATED PARTY

NOTE 6 - LOANS - RELATED PARTY (Details) - USD ($)	Dec. 31, 2017	Mar. 31, 2017
Details
Loan - related party	$ 800	$ 300

NOTE 7 - LOANS - NONRELATED P35

NOTE 7 - LOANS - NONRELATED PARTIES (Details)	9 Months Ended
	Dec. 31, 2017USD ($)
Details
Proceeds from loans from non-related parties	$ 77,763
Loan balance outstanding to non-related parties	$ 50,066

NOTE 8 - INCOME TAXES_ Schedu36

NOTE 8 - INCOME TAXES: Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2017	Mar. 31, 2017
Deferred tax assets:
Net operating tax carryforwards	$ 75,669	$ 35,935
Gross deferred tax assets	75,669	35,935
Valuation allowance	(75,669)	(35,935)
Net deferred tax assets	$ 0	$ 0

NOTE 8 - INCOME TAXES_ Schedu37

NOTE 8 - INCOME TAXES: Schedule of Components of Income Tax Expense (Benefit) (Details)	9 Months Ended
	Dec. 31, 2017
Details
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	(35.00%)
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Percent	(0.00%)
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent	35.00%
Effective Income Tax Rate Reconciliation, Percent	0.00%