Vado (VADP) 10-K 11 Feb 22 2021 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Nov. 30, 2021	Feb. 04, 2022	May 31, 2021
Document Information Line Items
Entity Registrant Name	VADO CORP.
Document Type	10-K
Current Fiscal Year End Date	--11-30
Entity Common Stock, Shares Outstanding		99,985,500
Entity Public Float			$ 29,888,775
Amendment Flag	false
Entity Central Index Key	0001700849
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Nov. 30, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	true
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Document Annual 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	4001 South 700 East
Entity Address, Address Line Two	Suite 500
Entity Address, City or Town	Salt Lake City
Entity Address, State or Province	UT
Entity Address, Postal Zip Code	84107
City Area Code	(646)
Local Phone Number	828-1376
Title of 12(b) Security	None
No Trading Symbol Flag	true
Security Exchange Name	NONE
Entity Interactive Data Current	Yes

Balance Sheets

Balance Sheets - USD ($)	Nov. 30, 2021	Nov. 30, 2020
Current assets
Cash	$ 73,287	$ 81,840
Inventory	0	0
Total current assets	73,287	81,840
Equipment, net	0	0
Computer, net	0	0
Total Assets	73,287	81,840
Current liabilities
Accounts payable	1,689	12,376
Credit card payable	217	27
Due to related party	38,625	0
Total current liabilities	40,531	12,403
Total Liabilities	40,531	12,403
Commitments and contingencies
Stockholders' equity (deficit)
Preferred Stock, Series A; $0.001 par value, 150,000 and 100,000 shares issued and outstanding at November 30, 2021 and 2020, respectively	150	100
Common stock, $0.001 par value, 490,000,000 shares authorized, 99,985,500 shares issued and outstanding at November 30, 2021 and 2020	99,986	99,986
Additional paid-in capital	260,118	160,168
Accumulated deficit	(327,498)	(190,817)
Total (deficiency in) stockholders' equity	32,756	69,437
Total liabilities and stockholders' equity	$ 73,287	$ 81,840

Balance Sheets (Parentheticals)

Balance Sheets (Parentheticals) - $ / shares	Nov. 30, 2021	Nov. 30, 2020
Preferred Stock, Series A; par value (in Dollars per share)	$ 0.001
Preferred Stock, Series A; shares issued	150,000	100,000
Preferred Stock, Series A; shares outstanding	150,000	100,000
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 outstanding	150,000	100,000

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Nov. 30, 2021	Nov. 30, 2020
Income Statement [Abstract]
Revenue	$ 0	$ 0
Operating expenses:
General and administrative	135,556	139,360
Total operating expenses	135,556	139,360
Net Operating Loss	(135,556)	(139,360)
Other expense:
Interest expense	(1,125)	(59)
Loss on impairment of long-lived assets	0	(9,729)
Total other expense	(1,125)	(9,788)
Loss before provision for income taxes	(136,681)	(149,148)
Provision for income taxes	0	0
Net loss	(136,681)	(149,148)
Preferred stock dividend	(100,000)	(200,000)
Net loss available to common shareholders	$ (236,681)	$ (349,148)
Net loss per share - basic and diluted (in Dollars per share)	$ 0	$ (0.01)
Weighted average shares outstanding - basic and diluted (in Shares)	99,985,500	57,237,123

Stockholders' Equity

Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Preferred Stock [Member]	Total
Balance, at Nov. 30, 2019	$ 10,067	$ 19,045	$ (41,669)		$ (12,557)
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	(59,948)			29,971
Conversion of related party note to common stock (in Shares)	89,919,000
Net loss			(149,148)		(149,148)
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
Issuance of convertible preferred stock for cash		99,950		$ 50	100,000
Issuance of convertible preferred stock for cash (in Shares)				50,000
Beneficial conversion feature of convertible preferred stock		100,000			100,000
Preferred stock dividend		(100,000)			(100,000)
Net loss			(136,681)		(136,681)
Balance, at Nov. 30, 2021	$ 99,986	$ 260,118	$ (327,498)	$ 150	$ 32,756
Balance, (in Shares) at Nov. 30, 2021	99,985,500			150,000

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Nov. 30, 2021	Nov. 30, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (136,681)	$ (149,148)
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
Accounts payable	(10,687)	12,376
Credit card payable	190	27
Due to related party	38,625	0
Net cash used in operating activities	(108,553)	(126,014)
CASH FLOWS FROM FINANCING ACTIVITIES
Cash from sale of Series A Preferred Stock	100,000	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	100,000	207,620
Net increase (decrease) in cash and cash equivalents	(8,553)	81,606
Cash and cash equivalents at beginning of period	81,840	234
Cash and cash equivalents at end of period	73,287	81,840
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest paid	0	59
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	$ 100,000	$ 200,000

ORGANIZATION AND BUSINESS

ORGANIZATION AND BUSINESS	12 Months Ended
	Nov. 30, 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 has not generated revenue, has minimal assets and have incurred losses since inception. 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. 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. 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. However, in June 2021, the Company decided not to proceed with the transaction. 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 “Konc Related Party Note”), payable by the Company and convertible into shares of Common Stock at $0.001 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 Konc 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.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Nov. 30, 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 November 30, 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 adequate ongoing source of revenues 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 November 30, 2021 of $327,498. These factors among others 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 obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking 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	12 Months Ended
	Nov. 30, 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 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. For certain financial instruments, the carrying amounts reported in the balance sheets for cash and current liabilities, including loans payable, each qualify as financial instruments and are a reasonable estimate of their fair values because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. 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. At November 30, 2021 and 2020, a total of 9,000,000 and 6,000,000 shares of common stock, respectively, were excluded from the calculation of fully-diluted loss per share because the effect would have been 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 November 30, 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 November 30, 2021, the Company has not issued any stock-based payments to its employees. Stock-based compensation is accounted for at fair value in accordance with ASC 718, when applicable. To date, the Company has not adopted a stock option plan and has not granted any stock options. 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 Accounting Standards Codification (“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 customer; -Identification of the performance obligations in the contract; -Determination of the transaction price; -Allocation of the transaction price to the performance obligations in the contract; and -Recognition of revenue when, or as, we satisfy performance obligation. 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 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. During the year ended November 30, 2020, the Company recorded an impairment charge in the amount of $9,415 to its embroidery machine and an additional $314 to its computer software. At November 30, 2021, the book value of long term assets on the Company’s balance sheet was $0. Subsequent Events The Company evaluates events that have occurred after the balance sheet date but before the consolidated financial statements are issued. Based upon the evaluation, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the consolidated financial statements, except as disclosed.

CAPITAL STOCK

CAPITAL STOCK	12 Months Ended
	Nov. 30, 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. The Company has 490,000,000 shares of common stock authorized with a par value of $0.001 per share, and 10,000,000 shares of preferred stock authorized with a par value $0.001 per share. Common Stock The Company had 99,985,500 shares of common stock, par value $0.001, outstanding at November 30, 2021 and 2020 (after giving effect to a 3-for-1 forward stock split of the Company’s outstanding common stock). Preferred Stock On June 10, 2020 the Company amended its Articles of Incorporation to authorize up to 10,000,000 shares of “blank check” preferred stock, with such designations, powers, preferences, rights, limitations, and restrictions as may be determined by resolution of the Board of Directors of the Company, and on June 12, 2020, the Company filed the Certificate of Designation of Preferences, Rights And Limitations for its newly designated Series A Convertible Preferred Stock, par value $0.001 per share (the “Series A”). On June 26, 2020, Vado Corp. entered into a Securities Purchase Agreement with an accredited investor pursuant to which the Company sold to the purchaser 100,000 shares of the Company’s Series A, at a purchase price of $2.00 per share. The Company received $200,000 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. The beneficial conversion feature associated with the Series A was considered a dividend to the Preferred A shareholders. The Company utilized the intrinsic value method to determine the fair value of the beneficial conversion feature associated with this transaction. The value of the beneficial conversion features was capped at the amount of proceeds received, or $200,000; the Company recorded a dividend on the Series A in the amount of $200,000 during the year ended November 30, 2020. 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. The beneficial conversion feature associated with the Series A was considered a dividend to the Preferred A shareholders. The Company utilized the intrinsic value method to determine the fair value of the beneficial conversion feature associated with this transaction. The value of the beneficial conversion features was capped at the amount of proceeds received, or $100,000; the Company recorded a dividend on the Series A in the amount of $100,000 during the year ended November 30, 2021. The Company had 150,000 and 100,000 shares of Series A Preferred Stock, par value $0.001, outstanding at November 30, 2021 and 2020, respectively. 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	12 Months Ended
	Nov. 30, 2021
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE 5 RELATED PARTY TRANSACTIONS Loans from Related Parties From February 10, 2017 to May 22, 2020, Mr. Dusan Konc, the Company’s former sole officer and director, had contributed cash in the amount of $29,973 to support the Company’s operations. These transactions were recorded as a related party note payable to Mr. Konc (the “Konc Related Party Note”). At May 22, 2020, the principal amount due under the Konc Related Party Note was $29,973. On May 22, 2020, Mr. David Lelong purchased the Konc Related Party Note from Mr. Konc, the Konc Related Party Note was cancelled, and the Company issued a new convertible note payable to Mr. Lelong in the amount of $29,973 (the “Lelong Related Party Note”). The Lelong Related Party Note bears interest at the rate of 12% per year, and was convertible into the Company’s common stock at the rate of $0.001 per share. During the year ended November 30, 2020, the Company paid interest in the amount of $59 on the Lelong Related Party Note. On May 28, 2020, Mr. Lelong converted the entire principal amount of $29,973 due under the Lelong Related Party Note into 89,919,000 shares of the Company’s common stock. At November 30, 2021 and 2020, the amount due under the Lelong Related Party Note was $0. 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 year ended November 30, 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 November 30, 2021. Effective June 1, 2021, the 2021 Accelerated Online Agreement was terminated. No additional interest will be incurred on the unpaid balance.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Nov. 30, 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 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. For certain financial instruments, the carrying amounts reported in the balance sheets for cash and current liabilities, including loans payable, each qualify as financial instruments and are a reasonable estimate of their fair values because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest.
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. At November 30, 2021 and 2020, a total of 9,000,000 and 6,000,000 shares of common stock, respectively, were excluded from the calculation of fully-diluted loss per share because the effect would have been 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 November 30, 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 November 30, 2021, the Company has not issued any stock-based payments to its employees. Stock-based compensation is accounted for at fair value in accordance with ASC 718, when applicable. To date, the Company has not adopted a stock option plan and has not granted any stock options.
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 Accounting Standards Codification (“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 customer; -Identification of the performance obligations in the contract; -Determination of the transaction price; -Allocation of the transaction price to the performance obligations in the contract; and -Recognition of revenue when, or as, we satisfy performance obligation. 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 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. During the year ended November 30, 2020, the Company recorded an impairment charge in the amount of $9,415 to its embroidery machine and an additional $314 to its computer software. At November 30, 2021, the book value of long term assets on the Company’s balance sheet was $0.
Subsequent Events, Policy [Policy Text Block]	Subsequent Events The Company evaluates events that have occurred after the balance sheet date but before the consolidated financial statements are issued. Based upon the evaluation, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the consolidated financial statements, except as disclosed.

ORGANIZATION AND BUSINESS (Deta

ORGANIZATION AND BUSINESS (Details) - USD ($)	May 28, 2020	May 22, 2020	May 18, 2020
ORGANIZATION AND BUSINESS (Details) [Line Items]
Debt Instrument, Face Amount		$ 29,973
Debt Conversion, Converted Instrument, Shares Issued (in Shares)	89,919,000		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)		$ 0.001
Business Combination, Consideration Transferred		$ 100,000

GOING CONCERN (Details)

GOING CONCERN (Details) - USD ($)	Nov. 30, 2021	Nov. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Retained Earnings (Accumulated Deficit)	$ (327,498)	$ (190,817)

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Feb. 12, 2021	Apr. 21, 2018	Nov. 30, 2021	Nov. 30, 2020	Feb. 11, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount			9,000,000	6,000,000
Cash, FDIC Insured Amount (in Dollars)			$ 250,000
Common Stock, Shares Authorized	490,000,000		490,000,000	490,000,000	75,000,000
Common Stock, Shares, Outstanding	99,985,500		99,985,500	99,985,500	33,328,500
Stock Issued During Period, Shares, Stock Splits	66,657,000
Property, Plant and Equipment, Net (in Dollars)			$ 0	$ 0
Machinery and Equipment [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Additions (in Dollars)		$ 15,000
Property, Plant and Equipment, Useful Life		5 years
Impairment, Long-Lived Asset, Held-for-Use (in Dollars)				9,415
Computer Equipment [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Impairment, Long-Lived Asset, Held-for-Use (in Dollars)				$ 314

CAPITAL STOCK (Details)

CAPITAL STOCK (Details) - USD ($)	Sep. 28, 2021	Feb. 12, 2021	Jun. 20, 2020	Nov. 30, 2021	Nov. 30, 2020	Feb. 11, 2021	Jun. 26, 2020	Jun. 10, 2020
CAPITAL STOCK (Details) [Line Items]
Common Stock, Shares Authorized		490,000,000		490,000,000	490,000,000	75,000,000
Common Stock, Shares, Outstanding		99,985,500		99,985,500	99,985,500	33,328,500
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	$ 0.001
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)				$ 0.001
Preferred Stock, Shares Issued	50,000			150,000	100,000		100,000
Sale of Stock, Price Per Share (in Dollars per share)	$ 2						$ 2
Proceeds from Issuance of Convertible Preferred Stock (in Dollars)	$ 100,000		$ 200,000	$ 100,000	$ 199,216
Preferred Stock, Convertible, Shares Issuable	20		20	20
Debt Instrument, Convertible, Beneficial Conversion Feature (in Dollars)	$ 100,000		$ 200,000
Dividends, Preferred Stock (in Dollars)	$ 100,000		$ 200,000	$ 100,000	$ 200,000
Preferred Stock, Shares Outstanding				150,000	100,000
Series A Preferred Stock [Member]
CAPITAL STOCK (Details) [Line Items]
Preferred Stock, Shares Authorized				10,000,000	10,000,000			10,000,000
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)				$ 0.001	$ 0.001			$ 0.001
Preferred Stock, Shares Outstanding				150,000	100,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	Jan. 04, 2021	Jun. 01, 2020	May 28, 2020	May 18, 2020	Nov. 30, 2021	Nov. 30, 2020	May 22, 2020
RELATED PARTY TRANSACTIONS (Details) [Line Items]
Proceeds from Related Party Debt					$ 0	$ 6,449	$ 29,973
Debt Instrument, Face Amount							29,973
Interest Expense, Related Party						59
Debt Conversion, Converted Instrument, Shares Issued (in Shares)			89,919,000	89,919,000
Due to Related Parties					0
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%
Konc Related Party Note [Member]
RELATED PARTY TRANSACTIONS (Details) [Line Items]
Debt Instrument, Face Amount							29,973
Lelong Related Party Note [Member]
RELATED PARTY TRANSACTIONS (Details) [Line Items]
Debt Instrument, Face Amount							$ 29,973
Debt Instrument, Interest Rate, Stated Percentage							12.00%
Debt Instrument, Convertible, Conversion Price (in Dollars per share)							$ 0.001
Debt Conversion, Original Debt, Amount				$ 29,973