Vado (VADP) 10-Q 11 Oct 22 2022 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Aug. 31, 2022	Oct. 07, 2022
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, 2022
Document Fiscal Year Focus	2022
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	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	(385)
Local Phone Number	354-6873
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, 2022	Nov. 30, 2021
Current assets
Cash	$ 16,821	$ 73,287
Total current assets	16,821	73,287
Total Assets	16,821	73,287
Current liabilities
Accounts payable	1,225	1,689
Credit card payable	405	217
Due to related party	0	38,625
Total current liabilities	1,630	40,531
Total Liabilities	1,630	40,531
Commitments and contingencies
Stockholders' equity
Common stock, $0.001 par value, 490,000,000 shares authorized, 99,985,500 shares issued and outstanding at August 31, 2022 and November 30, 2021	99,986	99,986
Additional paid-in capital	260,118	260,118
Accumulated deficit	(345,063)	(327,498)
Total stockholders' equity	15,191	32,756
Total liabilities and stockholders' equity	16,821	73,287
Series A Preferred Stock [Member]
Stockholders' equity
Preferred Stock, Series A; $0.001 par value, 150,000 shares issued and outstanding at August 31, 2022 and November 30, 2021	$ 150	$ 150

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parentheticals) - $ / shares	Aug. 31, 2022	Nov. 30, 2021
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	150,000	150,000
Preferred Stock, Series A; shares outstanding	150,000	150,000

Condensed Statements of Operati

Condensed Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Aug. 31, 2022	Aug. 31, 2021	Aug. 31, 2022	Aug. 31, 2021
Income Statement [Abstract]
Revenue	$ 0	$ 0	$ 0	$ 0
Operating expenses:
General and administrative	18,893	14,138	56,190	122,602
Total operating expenses	18,893	14,138	56,190	122,602
Net Operating Loss	(18,893)	(14,138)	(56,190)	(122,602)
Other income (expense):
Gain on forgiveness of debt	38,625	0	38,625	0
Interest expense	0	0	0	(1,125)
Total other income (expense)	38,625	0	38,625	(1,125)
Income (loss) before provision for income taxes	19,732	(14,138)	(17,565)	(123,727)
Provision for income taxes	0	0	0	0
Net income (loss)	19,732	(14,138)	(17,565)	(123,727)
Net income (loss) available to common shareholders	$ 19,732	$ (14,138)	$ (17,565)	$ (123,727)
Net income (loss) per share - basic and diluted (in Dollars per share)	$ 0	$ 0	$ 0	$ 0
Weighted average shares outstanding - basic and diluted (in Shares)	99,985,500	99,985,500	99,985,500	99,985,500

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows - USD ($)	3 Months Ended		9 Months Ended
	Aug. 31, 2022	Aug. 31, 2021	Aug. 31, 2022	Aug. 31, 2021
Statement of Cash Flows [Abstract]
Net loss	$ 19,732	$ (14,138)	$ (17,565)	$ (123,727)
Changes in assets and liabilities:
Accounts payable			(464)	9,319
Credit card payable			188	422
Due to related party			(38,625)	38,625
Net cash used in operating activities			(56,466)	(75,361)
Net decrease in cash and cash equivalents			(56,466)	(75,361)
Cash and cash equivalents at beginning of period			73,287	81,840
Cash and cash equivalents at end of period	$ 16,821	$ 6,479	16,821	6,479
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest paid			0	0
Income taxes paid			$ 0	$ 0

Condensed Statements of Stockho

Condensed Statements of Stockholders' Equity (deficit) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Nov. 30, 2020	$ 100	$ 99,986	$ 160,168	$ (190,817)	$ 69,437
Balance (in Shares) at Nov. 30, 2020	100,000	99,985,500
Net loss				(123,727)	(123,727)
Balance at Aug. 31, 2021	$ 100	$ 99,986	160,168	(314,544)	(54,290)
Balance (in Shares) at Aug. 31, 2021	100,000	99,985,500
Balance at May. 31, 2021	$ 100	$ 99,986	160,168	(300,406)	(40,152)
Balance (in Shares) at May. 31, 2021	100,000	99,985,500
Net loss				(14,138)	(14,138)
Balance at Aug. 31, 2021	$ 100	$ 99,986	160,168	(314,544)	(54,290)
Balance (in Shares) at Aug. 31, 2021	100,000	99,985,500
Balance at Nov. 30, 2021	$ 150	$ 99,986	260,118	(327,498)	32,756
Balance (in Shares) at Nov. 30, 2021	150,000	99,985,500
Net loss				(17,565)	(17,565)
Balance at Aug. 31, 2022	$ 150	$ 99,986	260,118	(345,063)	15,191
Balance (in Shares) at Aug. 31, 2022	150,000	99,985,500
Balance at May. 31, 2022	$ 150	$ 99,986	260,118	(364,795)	(4,541)
Balance (in Shares) at May. 31, 2022	150,000	99,985,500
Net loss				19,732	19,732
Balance at Aug. 31, 2022	$ 150	$ 99,986	$ 260,118	$ (345,063)	$ 15,191
Balance (in Shares) at Aug. 31, 2022	150,000	99,985,500

ORGANIZATION AND BUSINESS

ORGANIZATION AND BUSINESS	9 Months Ended
	Aug. 31, 2022
Accounting Policies [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE 1 ORGANIZATION AND BUSINESS Vado Corp. (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 to acquire a target company in a reverse merger. Following its decision not to proceed with a transaction with a target company in June 2021, the Company resumed its efforts to seek a reverse merger candidate. Towards that goal, on June 17, 2022, we executed a non-binding Term Sheet with a digital advertising company (the “Target”). The Term Sheet required the Share Exchange Agreement to be executed by July 30, 2022. Although it was not, we are continuing to pursue the acquisition under which the shareholders of the Target would receive approximately 95.28% of our outstanding common stock. In addition, the Term Sheet envisions one or more investors investing $1,500,000 and receiving convertible preferred stock, convertible into approximately 0.47% of our outstanding common stock. No definitive agreement has been executed, and no assurances can be given that the Company or the Target will proceed with the transaction. If consummated, the transaction will be dilutive to our shareholders. It is subject to a number of contingencies including execution of a definitive agreement, an audit of the Target Company, and financing. 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 effected 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. The preparation of unaudited condensed 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, 2021. The results of the nine months ended August 31, 2022 are not necessarily indicative of the results to be expected for the full fiscal year ending November 30, 2022.

GOING CONCERN

GOING CONCERN	9 Months Ended
	Aug. 31, 2022
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, 2022 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, 2022 of $(345,063). 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, 2022
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, 2022 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, 2022, 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 From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (“FASB”) or other standard setting bodies that the Company adopts as of the specified effective date. Unless otherwise discussed, the Company does not believe that the impact of recently issued standards that are not yet effective will have a material impact on its financial position or results of operations upon adoption. Revenue Recognition We adopted ASC Topic 606, “Revenue from Contracts with Customers”, and all related interpretations for recognition of our revenue. Previously we recorded revenue based on ASC Topic 605. Adoption of new accounting standard did not have any material impact on us since we have not generated revenue during the periods covered by this report. 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.

CAPITAL STOCK

CAPITAL STOCK	9 Months Ended
	Aug. 31, 2022
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, 2022 and November 30, 2021. 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. The beneficial conversion feature associated with the Series A was considered a dividend to the Series 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 shares of Series A Preferred Stock, par value $0.001, outstanding at August 31, 2022 and November 30, 2021. Each share of the Series A is convertible into 20 shares of the Company’s common stock, par value $0.001 per share.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Aug. 31, 2022
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. Effective June 1, 2021, the 2021 Accelerated Online Agreement was terminated. No additional interest was incurred on the 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 were recorded as due to related party. On August 16, 2022, consulting fees due to Accelerated Online in the amount of $37,500 and accrued interest of $1,125 were forgiven, resulting in a gain on forgiveness of debt in the amount of $38,625. As of August 31, 2022 and 2021, the amount due to related party was $0 and $38,625, respectively.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Aug. 31, 2022
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 6 SUBSEQUENT EVENTS In accordance with FASB ASC Topic 855 “Subsequent Events,” the Company has analyzed its operations through the date the financial statements were issued and noted no items requiring disclosure other than as disclosed below. On June 17, 2022, we executed a non-binding Term Sheet with a digital advertising company (the “Target”). The Term Sheet required the Share Exchange Agreement to be executed by July 30, 2022. Although it was not, we are continuing to pursue the acquisition under which the shareholders of the Target would receive approximately 95.28% of our outstanding common stock. In addition, the Term Sheet envisions one or more investors investing $1,500,000 and receiving convertible preferred stock, convertible into approximately 0.47% of our outstanding common stock.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Aug. 31, 2022
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, 2022 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, 2022, 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 From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (“FASB”) or other standard setting bodies that the Company adopts as of the specified effective date. Unless otherwise discussed, the Company does not believe that the impact of recently issued standards that are not yet effective will have a material impact on its financial position or results of operations upon adoption.
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. Previously we recorded revenue based on ASC Topic 605. Adoption of new accounting standard did not have any material impact on us since we have not generated revenue during the periods covered by this report. 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.

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)		$ 0.001
Business Combination, Consideration Transferred		$ 100,000

GOING CONCERN (Details)

GOING CONCERN (Details) - USD ($)	Aug. 31, 2022	Nov. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Retained Earnings (Accumulated Deficit)	$ (345,063)	$ (327,498)

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Feb. 12, 2021	Aug. 31, 2022	Nov. 30, 2021	Feb. 11, 2021
Accounting Policies [Abstract]
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

CAPITAL STOCK (Details)

CAPITAL STOCK (Details) - USD ($)	Sep. 28, 2021	Feb. 12, 2021	Jun. 20, 2020	Aug. 31, 2022	Nov. 30, 2021	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
Preferred Stock, Shares Issued	50,000						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
Preferred Stock, Convertible, Shares Issuable			20	20
Debt Instrument, Convertible, Beneficial Conversion Feature (in Dollars)	100,000		$ 200,000
Dividends, Preferred Stock (in Dollars)	$ 100,000		$ 200,000
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 Issued				150,000	150,000
Preferred Stock, Shares Outstanding				150,000	150,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)			9 Months Ended	12 Months Ended
	Jan. 04, 2021	Jun. 01, 2020	Aug. 31, 2022	Nov. 30, 2021	Aug. 31, 2021
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			$ 0	38,625
Debt Instrument, Decrease, Forgiveness			38,625
Due to Related Parties			0		$ 38,625
Operating Expense [Member]
RELATED PARTY TRANSACTIONS (Details) [Line Items]
Due to Related Parties, Current				37,500
Debt Instrument, Decrease, Forgiveness			37,500
Interest Expense [Member]
RELATED PARTY TRANSACTIONS (Details) [Line Items]
Due to Related Parties, Current				$ 1,125
Debt Instrument, Decrease, Forgiveness			$ 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)	Oct. 11, 2022
Subsequent Event [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Subsequent Event, Description	we executed a non-binding Term Sheet with a digital advertising company (the “Target”). The Term Sheet required the Share Exchange Agreement to be executed by July 30, 2022. Although it was not, we are continuing to pursue the acquisition under which the shareholders of the Target would receive approximately 95.28% of our outstanding common stock. In addition, the Term Sheet envisions one or more investors investing $1,500,000 and receiving convertible preferred stock, convertible into approximately 0.47% of our outstanding common stock