Vado (VADP) 10-Q 12 Oct 21 2021 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Aug. 31, 2021	Oct. 08, 2021
Document Information Line Items
Entity Registrant Name	Vado Corp.
Document Type	10-Q
Current Fiscal Year End Date	--11-30
Entity Common Stock, Shares Outstanding		99,985,500
Amendment Flag	false
Entity Central Index Key	0001700849
Entity Current Reporting Status	No
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Aug. 31, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	true
Entity Ex Transition Period	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	333-222593
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	30-0968244
Entity Address, Address Line One	81 Prospect Street
Entity Address, City or Town	Brooklyn
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	11201
City Area Code	(646)
Local Phone Number	828-1376
Entity Information, Former Legal or Registered Name	TradeFan, Inc.
Title of 12(b) Security	None
No Trading Symbol Flag	true
Security Exchange Name	NONE
Entity Interactive Data Current	Yes

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Aug. 31, 2021	Nov. 30, 2020
Current assets
Cash	$ 6,479	$ 81,840
Total current assets	6,479	81,840
Total Assets	6,479	81,840
Current liabilities
Accounts payable	21,695	12,376
Credit card payable	449	27
Due to related party	38,625	0
Total current liabilities	60,769	12,403
Total Liabilities	60,769	12,403
Commitments and contingencies
Stockholders' equity (deficit)
Preferred Stock, Series A; $0.001 par value, 100,000 shares issued and outstanding at August 31, 2021 and November 30, 2020	100	100
Common stock, $0.001 par value, 490,000,000 shares authorized, 99,985,500 shares issued and outstanding at August 31, 2021 and November 30, 2020	99,986	99,986
Additional paid-in capital	160,168	160,168
Accumulated deficit	(314,544)	(190,817)
Total (deficiency in) stockholders' equity	(54,290)	69,437
Total liabilities and stockholders' equity	$ 6,479	$ 81,840

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parentheticals) - $ / shares	Aug. 31, 2021	Nov. 30, 2020
Common stock, shares authorized	490,000,000	490,000,000
Common stock, shares issued	99,985,500	99,985,500
Common stock, shares outstanding	99,985,500	99,985,500
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Series A Preferred Stock [Member]
Preferred Stock, shares authorized	10,000,000	10,000,000
Preferred Stock, Series A; par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred Stock, Series A; shares issued	100,000	100,000
Preferred Stock, Series A; shares outstanding	100,000	100,000

Condensed Statements of Operati

Condensed Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2021	Aug. 31, 2020
Income Statement [Abstract]
Revenue	$ 0	$ 0	$ 0	$ 0
Operating expenses:
General and administrative	14,138	60,161	122,602	69,801
Total operating expenses	14,138	60,161	122,602	69,801
Net Operating Loss	(14,138)	(60,161)	(122,602)	(69,801)
Other expense:
Interest expense	0	0	(1,125)	(59)
Loss on impairment of long-lived assets	0	0	0	(9,729)
Total other expense	0	0	(1,125)	(9,788)
Loss before provision for income taxes	(14,138)	(60,161)	(123,727)	(79,589)
Provision for income taxes	0	0	0	0
Net loss	(14,138)	(60,161)	(123,727)	(79,589)
Preferred stock dividend	0	(200,000)	0	(200,000)
Net loss available to common shareholders	$ (14,138)	$ (260,161)	$ (123,727)	$ (279,589)
Net loss per share - basic and diluted (in Dollars per share)	$ 0	$ 0	$ 0	$ (0.01)
Weighted average shares outstanding - basic and diluted (in Shares)	99,985,500	99,985,500	99,985,500	43,091,295

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows - USD ($)	9 Months Ended
	Aug. 31, 2021	Aug. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (123,727)	$ (79,589)
Adjustments to reconcile net loss to net cash used in operating activities:
Loss on impairment of long-lived assets	0	9,729
Depreciation and amortization	0	854
Changes in assets and liabilities:
Inventory	0	148
Accrued interest	0	59
Accounts payable	9,319	0
Credit card payable	422	14
Due to related party	38,625	0
Net cash used in operating activities	(75,361)	(68,785)
CASH FLOWS FROM FINANCING ACTIVITIES
Cash from sale of Series A Preferred Stock	0	199,216
Payment of invoices by related party	0	1,955
Proceeds of loan from shareholder	0	6,449
Net cash provided by financing activities	0	207,620
Net increase (decrease) in cash and cash equivalents	(75,361)	138,835
Cash and cash equivalents at beginning of period	81,840	234
Cash and cash equivalents at end of period	6,479	139,069
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest paid	0	0
Income taxes paid	0	0
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Conversion of related party note payable to common stock	0	29,973
Beneficial conversion feature of Series A Convertible Preferred Stock	$ 0	$ 200,000

Condensed Stockholders' Equity

Condensed Stockholders' Equity (deficit) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Preferred Stock [Member]	Total
Balance, at Nov. 30, 2019	$ 10,065	$ 25,755	$ (41,669)		$ (5,849)
Balance, (in Shares) at Nov. 30, 2019	10,066,500
Payment of invoices by related party		1,955			1,955
Issuance of convertible preferred stock for cash		199,116		$ 100	199,216
Issuance of convertible preferred stock for cash (in Shares)				100,000
Beneficial conversion feature of convertible preferred stock		200,000			200,000
Preferred stock dividend		(200,000)			(200,000)
Conversion of related party note to common stock	$ 89,919				89,919
Conversion of related party note to common stock (in Shares)	89,919,000
Net loss			(79,589)		(79,589)
Balance, at Aug. 31, 2020	$ 99,984	226,826	(121,258)	$ 100	205,652
Balance, (in Shares) at Aug. 31, 2020	99,985,500			100,000
Balance, at May. 31, 2020	$ 99,984	27,710	(61,097)		66,597
Balance, (in Shares) at May. 31, 2020	99,985,500
Issuance of convertible preferred stock for cash		199,116		$ 100	199,216
Issuance of convertible preferred stock for cash (in Shares)				100,000
Beneficial conversion feature of convertible preferred stock		200,000			200,000
Preferred stock dividend		(200,000)			(200,000)
Net loss			(60,161)		(60,161)
Balance, at Aug. 31, 2020	$ 99,984	226,826	(121,258)	$ 100	205,652
Balance, (in Shares) at Aug. 31, 2020	99,985,500			100,000
Balance, at Nov. 30, 2020	$ 99,986	160,168	(190,817)	$ 100	69,437
Balance, (in Shares) at Nov. 30, 2020	99,985,500			100,000
Preferred stock dividend					0
Net loss			(123,727)		(123,727)
Balance, at Aug. 31, 2021	$ 99,986	160,168	(314,544)	$ 100	(54,290)
Balance, (in Shares) at Aug. 31, 2021	99,985,500			100,000
Balance, at May. 31, 2021	$ 99,986	160,168	(300,406)	$ 100	(40,152)
Balance, (in Shares) at May. 31, 2021	99,985,500			100,000
Preferred stock dividend					0
Net loss			(14,138)		(14,138)
Balance, at Aug. 31, 2021	$ 99,986	$ 160,168	$ (314,544)	$ 100	$ (54,290)
Balance, (in Shares) at Aug. 31, 2021	99,985,500			100,000

ORGANIZATION AND BUSINESS

ORGANIZATION AND BUSINESS	9 Months Ended
	Aug. 31, 2021
Accounting Policies [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE 1 ORGANIZATION AND BUSINESS Vado Corp., previously known as TradeFan, Inc., (the “Company”) is a Nevada corporation established on February 10, 2017 and has adopted a November 30 fiscal year end. The Company formerly had operations in the embroidery business in the European Union. With the Change of Control described in the following paragraph, the Company terminated its operations in the embroidery business and wrote off its assets. The Company currently has no operations and is seeking new business opportunities in the United States and abroad. On February 10, 2021, the Company entered into a non-binding Term Sheet with another company (the “Target”) which if consummated would have resulted in the shareholders of the Target owning 87% of the common stock of the Company. However, in June 2021, the Company decided not to proceed with the transaction. The Target does business under the name of TradeFan which is why the Company had increased its authorized common stock and changed its name. The Term Sheet also envisioned the Company raising $2 million from the sale of convertible preferred stock which the Company no longer anticipates occurring in the near term. There can be no assurances that the Company will be able to locate a suitable acquisition target or that a reverse merger or similar transaction, or a related financing, will occur. On August 23, 2021, the Company changed its name back to Vado Corp. On May 22, 2020, David Lelong purchased from Dusan Konc 6,000,000 shares of Common Stock of the Company and a convertible promissory note with a face value of $29,973 (the “Vado Related Party Note”), payable by the Company and convertible into shares of Common Stock at $0.0003 per share, for a total purchase price of $100,000 (the “Change of Control”). The Change of Control was affected pursuant to a Securities Purchase Agreement dated May 22, 2020 (the “Purchase Agreement”) by and among Mr. Lelong as the purchaser, the Company, and Mr. Konc, the Company’s majority shareholder, sole director and officer, as the seller. The Company was a party to the Purchase Agreement for the sole purpose of providing the representations and warranties contained therein. The Vado Related Party Note was cancelled, and a new convertible note in the amount of $29,973 was issued to Mr. Lelong (the “Lelong Related Party Note”). On May 28, 2020, Mr. Lelong fully converted the Related Party Note into 89,919,000 shares of the Company’s common stock. The preparation of unaudited condensed consolidated interim 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 consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The unaudited interim condensed financial statements have been prepared by us pursuant to the rules and regulations of the Securities and Exchange Commission. The information furnished herein reflects all adjustments (consisting of normal recurring accruals and adjustments) which are, in the opinion of management, necessary to fairly present the operating results for the respective periods. Certain information and footnote disclosures normally present in the annual consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted pursuant to such rules and regulations. These unaudited condensed interim financial statements should be read in conjunction with the audited consolidated financial statements and notes for the fiscal year ended November 30, 2020. The results of the three and nine months ended August 31, 2021 are not necessarily indicative of the results to be expected for the full fiscal year ending November 30, 2021.

GOING CONCERN

GOING CONCERN	9 Months Ended
	Aug. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Substantial Doubt about Going Concern [Text Block]	NOTE 2 GOING CONCERN The Company’s financial statements as of August 31, 2021 have been prepared using generally accepted accounting principles in the United States of America applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenue sufficient to cover its operating costs and allow it to continue as a going concern. The Company has an accumulated loss from inception (February 10, 2017) to August 31, 2021 of $(314,544). These and other factors raise substantial doubt about the ability of the company to continue as a going concern for a reasonable period of time. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to obtain such resources for the Company by receiving capital from management and significant shareholders sufficient to meet its minimal operating expenses and to seek third party equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. These financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Aug. 31, 2021
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	NOTE 3 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America. Fair values of financial instruments The Company adopted Accounting Standards Codification (“ASC”) 820 “Fair Value Measurements,” which defines fair value, establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosures requirements for fair value measures. Current assets and current liabilities qualified as financial instruments and management believes their carrying amounts are a reasonable estimate of fair value because of the short period of time between the origination of such instruments and their expected realization and if applicable, their current interest rate is equivalent to interest rates currently available. The three levels are defined as follow: ● Level 1 — inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. ● Level 2 — inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. ● Level 3 — inputs to the valuation methodology are unobservable and significant to the fair value. Basic and Diluted Loss Per Share Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. The Company's bank accounts are deposited in insured institutions. The funds are insured up to $250,000. At August 31, 2021 the Company's bank deposits did not exceed the insured amounts. Use of Estimates Preparing 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, liabilities, revenue, and expenses. Actual results and outcomes may differ from management’s estimates and assumptions. Forward Stock Split On February 12, 2021, the Company approved a 3-for-1 forward split of the Company’s common stock (the “Forward Split”), and increased the number of shares of common stock authorized from 75,000,000 to 490,000,000. Except as otherwise indicated, all share and per-share information in these financial statements have been restated to adjust for the effect of the forward split. the Company had 33,328,500 shares of common stock outstanding immediately before the Forward Split, and 99,985,500 shares of common stock outstanding immediately after the Forward Split, an increase of 66,657,000 shares. See note 4. Stock-Based Compensation As of August 31, 2021, the Company has not issued any stock-based payments to its employees. Stock-based compensation will be accounted for at fair value in accordance with ASC 718, when applicable. To date, the Company has not adopted a stock option plan and has not granted any stock options. Income Taxes The Company follows the liability method of accounting for income taxes. Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences). The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. New Accounting Pronouncements In January 2017, the FASB issued ASU No. 2017-01, Clarifying the Definition of a Business, which narrows the existing definition of a business and provides a framework for evaluating whether a transaction should be accounted for as an acquisition (or disposal) of assets or a business. The ASU requires an entity to evaluate if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets; if so, the set of transferred assets and activities (collectively, the set) is not a business. To be considered a business, the set would need to include an input and a substantive process that together significantly contribute to the ability to create outputs. The standard also narrows the definition of outputs. The definition of a business affects areas of accounting such as acquisitions, disposals and goodwill. Under the new guidance, fewer acquired sets are expected to be considered businesses. This ASU was effective January 1, 2018 on a prospective basis with early adoption permitted. The adoption of this guidance had no material effect on the Company’s financial statements. In January 2017, the FASB issued ASU No. 2017-04, Simplifying the Test for Goodwill Impairment. Under the new standard, goodwill impairment would be measured as the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying value of goodwill. This ASU eliminates existing guidance that requires an entity to determine goodwill impairment by calculating the implied fair value of goodwill by hypothetically assigning the fair value of a reporting unit to all of its assets and liabilities as if that reporting unit had been acquired in a business combination. This ASU was effective to impairment tests beginning January 1, 2020, with early adoption permitted. The adoption of this guidance had no material effect on the Company’s financial statements. Revenue Recognition We adopted ASC Topic 606, “Revenue from Contracts with Customers”, and all related interpretations for recognition of our revenue from tours and consulting services. Previously we recorded revenue based on ASC Topic 605. Adoption of new accounting standard did not have any material impact on our reported revenue. Revenue is recognized when the following criteria are met: - Identification of the contract or contracts with the customer; - Identification of the performance obligations in the contract(s); - Determination of the transaction price; - Allocation of the transaction price to the performance obligations in the contract(s); and - Recognition of revenue when, or as, we satisfy performance obligations. The Company has evaluated all the recent accounting pronouncements and determined that there are no other accounting pronouncements that will have a material effect on the Company’s financial statements. Property and Equipment Property and equipment are stated at cost and depreciated on the straight-line method over the estimated life of the asset, which is three years. The company purchased a computer for $1,250 on December 4, 2017. On April 21, 2018, the Company purchased an embroidery machine for $15,000. This equipment is stated at cost and depreciated on the straight-line method over the estimated life of the asset, which is five years. At August 31, 2021, the book value of long term assets on the Company’s balance sheet was $0.

CAPITAL STOCK

CAPITAL STOCK	9 Months Ended
	Aug. 31, 2021
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 4 CAPITAL STOCK On February 12, 2021, the Company’s Board of Directors approved a change to the Company’s Articles of Incorporation increasing the number of shares of common stock authorized from 75,000,000 to 490,000,000. Also on February 12, 2021, the Company’s Board of Directors approved a 3-for-1 forward split of the Company’s common stock outstanding. The Company had 33,328,500 shares of common stock outstanding immediately before the Forward Split, and 99,985,500 shares of common stock outstanding immediately after the Forward Split, an increase of 66,657,000 shares. Common Stock The Company had 99,985,500 shares of common stock, par value $0.001, outstanding at August 31, 2021 and November 30, 2020. Preferred Stock The Company had 100,000 shares of Series A Preferred Stock, par value $0.001, outstanding at August 31, 2021 and November 30, 2020. Each share of the Series A Preferred Stock is convertible into 20 shares of the Company’s common stock.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Aug. 31, 2021
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE 5 RELATED PARTY TRANSACTIONS Consulting Agreement On June 1, 2020, the Company entered into a consulting agreement with Accelerated Online Inc. (“Accelerated Online”, the “2020 Accelerated Online Agreement”), an entity wholly-owned by David Lelong. Pursuant to the 2020 Accelerated Online Agreement, Accelerated Online provided executive management and business development services to the Company for a fee of $15,000 per month. On January 4, 2021, the Company entered into a new agreement for professional services with Accelerated Online (the “2021 Accelerated Online Agreement”), which replaced the 2020 Accelerated Online Agreement. Pursuant to the 2021 Accelerated Online Agreement, Accelerated Online provides executive management and business development services to the Company for a fee of $7,500 per month, with interest payable at the rate of 1.5% per month on any unpaid balance. During the nine months ended August 31, 2021, the Company charged to operations the amount of $52,500 for consulting fees and $1,125 for accrued interest pursuant to the Accelerated Online Agreements; $15,000 of the consulting fees were paid, and the balance of the consulting fees in the amount of $37,500 and the accrued interest of $1,125 are recorded as due to related party on the Company’s balance sheet at August 31, 2021. Effective June 1, 2021, the 2021 Accelerated Online Agreement was terminated. No additional interest will be incurred on the unpaid balance.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Aug. 31, 2021
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 6 SUBSEQUENT EVENTS On September 28, 2021, Vado Corp. entered into a Securities Purchase Agreement with an accredited investor pursuant to which the Company sold to the purchaser 50,000 shares of the Company’s Series A Convertible Preferred Stock, at a purchase price of $2.00 per share (the “Offering”). The Company received $100,000 in gross proceeds from the Offering, before deducting legal fees and related offering expenses. Each share of the Series A is convertible into 20 shares of the Company’s common stock, par value $0.001 per share.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Aug. 31, 2021
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair values of financial instruments The Company adopted Accounting Standards Codification (“ASC”) 820 “Fair Value Measurements,” which defines fair value, establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosures requirements for fair value measures. Current assets and current liabilities qualified as financial instruments and management believes their carrying amounts are a reasonable estimate of fair value because of the short period of time between the origination of such instruments and their expected realization and if applicable, their current interest rate is equivalent to interest rates currently available. The three levels are defined as follow: ● Level 1 — inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. ● Level 2 — inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. ● Level 3 — inputs to the valuation methodology are unobservable and significant to the fair value.
Earnings Per Share, Policy [Policy Text Block]	Basic and Diluted Loss Per Share Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. The Company's bank accounts are deposited in insured institutions. The funds are insured up to $250,000. At August 31, 2021 the Company's bank deposits did not exceed the insured amounts.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates Preparing 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, liabilities, revenue, and expenses. Actual results and outcomes may differ from management’s estimates and assumptions.
Stockholders' Equity, Forward Stock Split, Policy [Policy Text Block]	Forward Stock Split On February 12, 2021, the Company approved a 3-for-1 forward split of the Company’s common stock (the “Forward Split”), and increased the number of shares of common stock authorized from 75,000,000 to 490,000,000. Except as otherwise indicated, all share and per-share information in these financial statements have been restated to adjust for the effect of the forward split. the Company had 33,328,500 shares of common stock outstanding immediately before the Forward Split, and 99,985,500 shares of common stock outstanding immediately after the Forward Split, an increase of 66,657,000 shares. See note 4.
Share-based Payment Arrangement [Policy Text Block]	Stock-Based Compensation As of August 31, 2021, the Company has not issued any stock-based payments to its employees. Stock-based compensation will be accounted for at fair value in accordance with ASC 718, when applicable. To date, the Company has not adopted a stock option plan and has not granted any stock options.
Income Tax, Policy [Policy Text Block]	Income Taxes The Company follows the liability method of accounting for income taxes. Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences). The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Pronouncements In January 2017, the FASB issued ASU No. 2017-01, Clarifying the Definition of a Business, which narrows the existing definition of a business and provides a framework for evaluating whether a transaction should be accounted for as an acquisition (or disposal) of assets or a business. The ASU requires an entity to evaluate if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets; if so, the set of transferred assets and activities (collectively, the set) is not a business. To be considered a business, the set would need to include an input and a substantive process that together significantly contribute to the ability to create outputs. The standard also narrows the definition of outputs. The definition of a business affects areas of accounting such as acquisitions, disposals and goodwill. Under the new guidance, fewer acquired sets are expected to be considered businesses. This ASU was effective January 1, 2018 on a prospective basis with early adoption permitted. The adoption of this guidance had no material effect on the Company’s financial statements. In January 2017, the FASB issued ASU No. 2017-04, Simplifying the Test for Goodwill Impairment. Under the new standard, goodwill impairment would be measured as the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying value of goodwill. This ASU eliminates existing guidance that requires an entity to determine goodwill impairment by calculating the implied fair value of goodwill by hypothetically assigning the fair value of a reporting unit to all of its assets and liabilities as if that reporting unit had been acquired in a business combination. This ASU was effective to impairment tests beginning January 1, 2020, with early adoption permitted. The adoption of this guidance had no material effect on the Company’s financial statements.
Revenue [Policy Text Block]	Revenue Recognition We adopted ASC Topic 606, “Revenue from Contracts with Customers”, and all related interpretations for recognition of our revenue from tours and consulting services. Previously we recorded revenue based on ASC Topic 605. Adoption of new accounting standard did not have any material impact on our reported revenue. Revenue is recognized when the following criteria are met: - Identification of the contract or contracts with the customer; - Identification of the performance obligations in the contract(s); - Determination of the transaction price; - Allocation of the transaction price to the performance obligations in the contract(s); and - Recognition of revenue when, or as, we satisfy performance obligations. The Company has evaluated all the recent accounting pronouncements and determined that there are no other accounting pronouncements that will have a material effect on the Company’s financial statements.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment Property and equipment are stated at cost and depreciated on the straight-line method over the estimated life of the asset, which is three years. The company purchased a computer for $1,250 on December 4, 2017. On April 21, 2018, the Company purchased an embroidery machine for $15,000. This equipment is stated at cost and depreciated on the straight-line method over the estimated life of the asset, which is five years. At August 31, 2021, the book value of long term assets on the Company’s balance sheet was $0.

ORGANIZATION AND BUSINESS (Deta

ORGANIZATION AND BUSINESS (Details) - USD ($)	May 28, 2020	May 22, 2020
ORGANIZATION AND BUSINESS (Details) [Line Items]
Debt Instrument, Face Amount		$ 29,973
Debt Conversion, Converted Instrument, Shares Issued (in Shares)	89,919,000
Purchase Agreement [Member]
ORGANIZATION AND BUSINESS (Details) [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in Shares)		6,000,000
Debt Instrument, Face Amount		$ 29,973
Debt Instrument, Convertible, Conversion Price (in Dollars per share)		$ 0.0003
Business Combination, Consideration Transferred		$ 100,000

GOING CONCERN (Details)

GOING CONCERN (Details) - USD ($)	Aug. 31, 2021	Nov. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Retained Earnings (Accumulated Deficit)	$ (314,544)	$ (190,817)

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Feb. 11, 2021	Apr. 21, 2018	Dec. 04, 2017	Aug. 31, 2021	Feb. 10, 2021	Nov. 30, 2020	Aug. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Cash, FDIC Insured Amount (in Dollars)				$ 250,000
Common Stock, Shares Authorized	490,000,000			490,000,000	75,000,000	490,000,000
Common Stock, Shares, Outstanding	99,985,500			99,985,500	33,328,500	99,985,500	99,985,500
Stock Issued During Period, Shares, Stock Splits	66,657,000
Property, Plant and Equipment, Net (in Dollars)				$ 0
Computer Equipment [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life				3 years
Property, Plant and Equipment, Additions (in Dollars)			$ 1,250
Machinery and Equipment [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life		5 years
Property, Plant and Equipment, Additions (in Dollars)		$ 15,000

CAPITAL STOCK (Details)

CAPITAL STOCK (Details) - $ / shares	Feb. 11, 2021	Sep. 28, 2021	Aug. 31, 2021	Feb. 10, 2021	Nov. 30, 2020	Aug. 31, 2020
CAPITAL STOCK (Details) [Line Items]
Common Stock, Shares Authorized	490,000,000		490,000,000	75,000,000	490,000,000
Common Stock, Shares, Outstanding	99,985,500		99,985,500	33,328,500	99,985,500	99,985,500
Stock Issued During Period, Shares, Stock Splits	66,657,000
Common Stock, Par or Stated Value Per Share (in Dollars per share)			$ 0.001		$ 0.001	$ 0.001
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)		$ 0.001
Convertible Preferred Stock, Shares Issued upon Conversion						20
Series A Preferred Stock [Member]
CAPITAL STOCK (Details) [Line Items]
Preferred Stock, Shares Outstanding			100,000		100,000	100,000
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)			$ 0.001		$ 0.001	$ 0.001

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	Jan. 04, 2021	Jun. 01, 2020	Aug. 31, 2021	Nov. 30, 2020
RELATED PARTY TRANSACTIONS (Details) [Line Items]
Related Party Transaction, Amounts of Transaction			$ 52,500
Costs and Expenses, Related Party			15,000
Due to Related Parties, Current			38,625	$ 0
Operating Expense [Member]
RELATED PARTY TRANSACTIONS (Details) [Line Items]
Due to Related Parties, Current			37,500
Interest Expense [Member]
RELATED PARTY TRANSACTIONS (Details) [Line Items]
Due to Related Parties, Current			$ 1,125
Accelerated Online Agreement 2020 [Member]
RELATED PARTY TRANSACTIONS (Details) [Line Items]
Related Party Transaction, Description of Transaction		Accelerated Online Agreement, Accelerated Online provided executive management and business development services to the Company for a fee of $15,000 per month
Accelerated Online Agreement 2021 [Member]
RELATED PARTY TRANSACTIONS (Details) [Line Items]
Related Party Transaction, Description of Transaction	2021 Accelerated Online Agreement, Accelerated Online provides executive management and business development services to the Company for a fee of $7,500 per month, with interest payable at the rate of 1.5% per month on any unpaid balance
Related Party Transaction, Due from (to) Related Party	$ (7,500)
Related Party Transaction, Rate	1.50%

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)	Sep. 28, 2021	Aug. 31, 2021	Nov. 30, 2020	Aug. 31, 2020
SUBSEQUENT EVENTS (Details) [Line Items]
Sale of Stock, Price Per Share	$ 2
Proceeds from Issuance of Preferred Stock and Preference Stock (in Dollars)	$ 100,000
Preferred Stock, Par or Stated Value Per Share	$ 0.001
Preferred Stock, Convertible, Terms	Each share of the Series A is convertible into 20 shares of the Company’s common stock, par value $0.001 per share
Series A Preferred Stock [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Stock Issued During Period, Shares, New Issues (in Shares)	50,000
Preferred Stock, Par or Stated Value Per Share		$ 0.001	$ 0.001	$ 0.001