SigmaRenoPro (SIGP) 10-Q 23 Apr 21 2021 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Mar. 31, 2021	Apr. 23, 2021
Details
Registrant CIK	0001714367
Fiscal Year End	--06-30
Document Type	10-Q
Document Period End Date	Mar. 31, 2021
Entity File Number	333-221302
Entity Registrant Name	SIGMARENOPRO INC
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	38-4045138
Entity Address, Address Line One	Aloni Noa’kh St. 1
Entity Address, City or Town	Kiryat Motzkin
Entity Address, Postal Zip Code	26402
Entity Address, Country	IL
City Area Code	972
Local Phone Number	03-6860331
Entity Current Reporting Status	Yes
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	true
Entity Common Stock, Shares Outstanding		4,500,000
Amendment Flag	false
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Document Quarterly Report	true
Document Transition Report	false

Balance Sheets

Balance Sheets - USD ($)	Mar. 31, 2021	Jun. 30, 2020
Current assets
Cash held in trust	$ 7,866	$ 5,566
Prepaid expenses	25	838
Total current assets	7,891	6,404
Total assets	7,891	6,404
Current liabilities
Due to related parties	28,000	6,000
Short term fund	4,116	4,116
Accounts payable	10,645	5,607
Total current liabilities	42,761	15,723
STOCKHOLDERS' EQUITY:
Common stock: $0.001 par value, 75,000,000 shares authorized, 4,500,000 and 4,500,000 shares issued and outstanding as of March 31, 2021 and June 30, 2020, respectively	4,500	4,500
Additional paid-in capital	68,900	68,900
Accumulated deficit	(108,270)	(82,719)
Total stockholders' equity (deficit)	(34,870)	(9,319)
Total liabilities and stockholders' equity	$ 7,891	$ 6,404

Balance Sheets - Parenthetical

Balance Sheets - Parenthetical - $ / shares	Mar. 31, 2021	Jun. 30, 2020
Details
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	75,000,000	75,000,000
Common Stock, Shares, Issued	4,500,000	4,500,000
Common Stock, Shares, Outstanding	4,500,000	4,500,000

Statements of Operations

Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2021	Mar. 31, 2020
Details
REVENUES:	$ 0	$ 0	$ 0	$ 0
EXPENSES:
General and Administrative Expense	127	30	263	5,334
Professional fees	15,779	7,697	24,588	16,591
Share transfer agent fee	100	200	700	405
Total expenses	16,006	7,927	25,551	22,330
Net loss	$ (16,006)	$ (7,927)	$ (25,551)	$ (22,330)
Net loss per common share - basic	$ (0.004)	$ (0.002)	$ (0.006)	$ (0.005)
Weighted average of common shares outstanding - basic	4,500,000	4,500,000	4,500,000	4,500,000

Statement of Stockholders' Defi

Statement of Stockholders' Deficit - USD ($)	Common Stock	Additional Paid-in Capital	Retained Earnings	Total
Equity Balance, shares at Jun. 30, 2019	4,500,000
Equity Balance at Jun. 30, 2019	$ 4,500	$ 68,900	$ (55,101)	$ 18,299
Net loss	$ 0	0	(22,330)	(22,330)
Equity Balance, shares at Mar. 31, 2020	4,500,000
Equity Balance at Mar. 31, 2020	$ 4,500	68,900	(77,431)	(4,031)
Equity Balance, shares at Dec. 31, 2019	4,500,000
Equity Balance at Dec. 31, 2019	$ 4,500	68,900	(69,504)	3,896
Net loss	$ 0	0	(7,927)	(7,927)
Equity Balance, shares at Mar. 31, 2020	4,500,000
Equity Balance at Mar. 31, 2020	$ 4,500	68,900	(77,431)	(4,031)
Equity Balance, shares at Jun. 30, 2020	4,500,000
Equity Balance at Jun. 30, 2020	$ 4,500	68,900	(82,719)	(9,319)
Net loss	$ 0	0	(25,551)	(25,551)
Equity Balance, shares at Mar. 31, 2021	4,500,000
Equity Balance at Mar. 31, 2021	$ 4,500	68,900	(108,270)	(34,870)
Equity Balance, shares at Dec. 31, 2020	4,500,000
Equity Balance at Dec. 31, 2020	$ 4,500	68,900	(92,264)	(18,864)
Net loss	$ 0	0	(16,006)	(16,006)
Equity Balance, shares at Mar. 31, 2021	4,500,000
Equity Balance at Mar. 31, 2021	$ 4,500	$ 68,900	$ (108,270)	$ (34,870)

Statement of Cash Flows

Statement of Cash Flows - USD ($)	9 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Cash Flow from Operating Activities:
Net loss	$ (25,551)	$ (22,330)
Changes in Operating Assets and Liabilities:
Increase (Decrease) in advances	0	(4,638)
(Increase) Decrease in prepaid expenses	(813)	(1,294)
Increase (Decrease) in accounts payable	5,038	3,616
Net cash used in operating activities	(19,700)	(12,782)
Cash flows from Investing Activities:
Net cash provided by investing activities	0	0
Cash flows from Financing Activities:
Proceeds from related party debt	22,000	0
Net cash provided by financing activities	22,000	0
Net increase in cash, cash equivalents, and restricted cash	2,300	(12,782)
Cash, cash equivalents, and restricted cash at beginning of year	5,566	17,367
Cash, cash equivalents, and restricted cash at end of year	7,866	4,585
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	0	0
Cash paid for income taxes	$ 0	$ 0

NOTE A - SUMMARY OF SIGNIFICANT

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Mar. 31, 2021
Notes
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A summary of significant accounting policies of Sigmarenopro, Inc. (the Company) is presented to assist in understanding the Company’s financial statements. The accounting policies presented in these footnotes conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the accompanying financial statements. These financial statements and notes are representations of the Company’s management who are responsible for their integrity and objectivity. The Company has not realized revenues from its planned principal business purpose. Organization, Nature of Business and Trade Name Sigmarenopro, Inc. (the Company) was incorporated in the State of Nevada on June 16, 2017. Sigmarenopro, Inc. intends to provide home project owners with contractor match making services in the U.S. Their customized match making service helps homeowners converge with professional contractors. They also intend to create a collection of articles intended to help homeowners with home project information, including how to outline project requirements, select the right contractor, interview contractors, draw up a project contract and settle disputes with contractors. Their service is deigned to be free for all homeowners to use and post their projects and plan to build a network of professionally-skilled contractors who provide a broad array of construction and renovation services for everything from changing light fixtures to complete kitchen renovation, and from housecleaning services to new construction. The Company’s principal office is in Kiryat Motzkin, Israel. The Company’s activities are subject to significant risks and uncertainties including failing to secure additional funding to operationalize the Company’s website and apps before another company develops similar websites or apps. Basis of Presentation The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America, and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results of operations and cash flows at March 31, 2021 and for the related periods presented. Property and Equipment Property and equipment are carried at cost. Expenditures for maintenance and repairs are charged against operations. Renewals and betterments that materially extend the life of the assets are capitalized. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in income for the period. Depreciation is computed for financial statement purposes on a straight-line basis over estimated useful lives of the related assets. The estimated useful lives of depreciable assets are: Estimated Useful Lives Office Equipment 5-10 years Copier 5-7 years Vehicles 5-10 years For federal income tax purposes, depreciation is computed under the modified accelerated cost recovery system. For financial statements purposes, depreciation is computed under the straight-line method. The Company has been in the developmental stage since inception and has no operations to date. The Company currently does not have any property and equipment. The above accounting policies will be adopted upon the Company maintains property and equipment. Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all short-term debt securities purchased with maturity of three months or less to be cash equivalents. Recent Accounting Pronouncements We have reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company. Revenue recognition The Company’s revenue recognition policies are in compliance with FASB ASC 605-35 “Revenue Recognition”. Revenue is recognized when a formal arrangement exists, the price is fixed or determinable, all obligations have been performed pursuant to the terms of the formal arrangement and collectability is reasonably assured. The Company recognizes revenues on sales of its services, based on the terms of the customer agreement. The customer agreement takes the form of either a contract or a customer purchase order and each provides information with respect to the service being sold and the sales price. If the customer agreement does not have specific delivery or customer acceptance terms, revenue is recognized at the time the service is provided to the customer. Fair Value of Financial Instruments Level 1 Level 2 Level 3 In accordance with the fair value accounting requirements, companies may choose to measure eligible financial instruments and certain other items at fair value. The Company has not elected the fair value option for any eligible financial instruments. As of March 31, 2021, the carrying value of loans that are required to be measured at fair value, approximated fair value due to the short-term nature and maturity of these instruments. Advertising Advertising expenses are recorded as general and administrative expenses when they are incurred. Use of Estimates The preparation of financial statements in accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. A change in managements’ estimates or assumptions could have a material impact on Sigmarenopro, Inc.’s financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. Sigmarenopro, Inc.’s financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented. Capital Stock The Company has authorized Seventy Five Million (75,000,000) shares of common stock with a par value of $0.001. Four Million Five Hundred and Thousand (4,500,000) shares of common stock were issued and outstanding as of March 31, 2021. Income Taxes The Company recognizes the tax effects of transactions in the year in which such transactions enter into the determination of net income, regardless of when reported for tax purposes.

NOTE B - GOING CONCERN

NOTE B - GOING CONCERN	9 Months Ended
	Mar. 31, 2021
Notes
NOTE B - GOING CONCERN	NOTE B – GOING CONCERN The Company's financial statements are prepared using accounting principles generally accepted 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. However, the Company does not have an established source of revenues sufficient to cover its operating costs and to allow it to continue as a going concern. Under the going concern assumption, an entity is ordinarily viewed as continuing in business for the foreseeable future with neither the intention nor the necessity of liquidation, ceasing trading, or seeking protection from creditors pursuant to laws or regulations. Accordingly, assets and liabilities are recorded on the basis that the entity will be able to realize its assets and discharge its liabilities in the normal course of business. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plan described in the Business paragraph and eventually attain profitable operations. The accompanying financial statements do not include any adjustments that may be necessary if the Company is unable to continue as a going concern. During the next year, the Company’s foreseeable cash requirements will relate to continual development of the operations of its business, maintaining its good standing and making the requisite filings with the Securities and Exchange Commission, and the payment of expenses associated with app development. The Company may experience a cash shortfall and be required to raise additional capital. Historically, it has mostly relied upon internally generated funds and funds from the sale of shares of stock to finance its operations and growth. Management may raise additional capital through future public or private offerings of the Company’s stock or through loans from private investors, although there can be no assurance that it will be able to obtain such financing. The Company’s failure to do so could have a material and adverse effect upon it and its shareholders. In the past year, the Company funded operations by using cash proceeds received through the issuance of common stock. For the coming year, the Company plans to continue to fund the Company through debt and securities sales and issuances until the company generates enough revenues through the operations as stated above.

NOTE C - COMMON STOCK

NOTE C - COMMON STOCK	9 Months Ended
	Mar. 31, 2021
Notes
NOTE C - COMMON STOCK	NOTE C – COMMON STOCK On June 2017, Company issued 1,150,000 Common Shares to the director of the company at $0.008 per share for cash proceeds of $9,200. On June 2017, Company issued 1,150,000 common shares to the secretary of the company at $0.008 per share for cash proceeds of $9,200. On April 2018, Company issued 560,000 common shares to the various shareholder of the company at $0.025 per share for cash proceeds of $14,000. On May 2018, Company issued 640,000 common shares to the various shareholder of the company at $0.025 per share for cash proceeds of $16,000. On June 2018, Company issued 1,000,000 common shares to the various shareholder of the company at $0.025 per share for cash proceeds of $25,000. There were 4,500,000 and 4,500,000 shares of common stock issued and outstanding as of March 31, 2021 and June 30, 2020 respectively.

NOTE D - RELATED PARTY TRANSACT

NOTE D - RELATED PARTY TRANSACTIONS	9 Months Ended
	Mar. 31, 2021
Notes
NOTE D - RELATED PARTY TRANSACTIONS	NOTE D – RELATED PARTY TRANSACTIONS On June 2017, Company issued 1,150,000 Common Shares to the director of the company at $0.008 per share for cash proceeds of $9,200. (Refer Note C) On June 2017, Company issued 1,150,000 Common Shares to the secretary of the company at $0.008 per shares for cash proceeds of $9,200. (Refer Note C) The Company received loans from Aamar Omar, Director of the Company towards various operating expenses. During the year ended June 30, 2018 and 2019, the Company received a loan totaling $5,000 and $1,000 towards operating expenses. The loans are unsecured, non-interest bearing and due on demand. During the quarter ended December 31, 2020, the Company received a loan totaling $10,000 towards operating expenses. The loans are unsecured, non-interest bearing and due on demand. During the quarter ended March 31, 2021, the Company received a loan totaling $12,000 towards operating expenses. The loans are unsecured, non-interest bearing and due on demand. As of March 31, 2021 and June 30, 2020, $28,000 and $6,000 respectively was due to Aamar Omar, Director of the Company.

NOTE E - TRUST ACCOUNT

NOTE E - TRUST ACCOUNT	9 Months Ended
	Mar. 31, 2021
Notes
NOTE E - TRUST ACCOUNT	NOTE E – TRUST ACCOUNT Trust account (cash equivalent) is held by a law firm which provides periodic statement and pay the bills on behalf of Sigmarenopro. Law firm charges fees for managing the trust account.

NOTE F - PREPAID EXPENSES

NOTE F - PREPAID EXPENSES	9 Months Ended
	Mar. 31, 2021
Notes
NOTE F - PREPAID EXPENSES	NOTE F – PREPAID EXPENSES Prepaid expenses for the three months ending March 31, 2021 consist of $25 towards registered agent fees and June 30, 2020 consists of $700 towards share transfer fee expenses paid to Globex, $138 towards registered agent fees. Prepaid expenses as of March 31, 2021 and June 30, 2020 is $25 and $838 respectively.

NOTE G - SHORT TERM FUND

NOTE G - SHORT TERM FUND	9 Months Ended
	Mar. 31, 2021
Notes
NOTE G - SHORT TERM FUND	NOTE G – SHORT TERM FUND Company engaged Mussa Dahoud, to sell services to the prospective customers and deposit the money in the company escrow account. During the three months ended June 30, 2020 total amount of $ 4,116 was deposited by him. Since Mussa Dahoud, didn’t provide the full list of prospective customer details, it’s held as short-term fund. Company will return the fund to the agent Mussa Dahoud, if he fails to provide the correct customer information.

NOTE H - RESTATEMENT

NOTE H - RESTATEMENT	9 Months Ended
	Mar. 31, 2021
Notes
NOTE H - RESTATEMENT	NOTE H – RESTATEMENT The following are previously recorded and restated balances as of March 31, 2020, for the year ended June 30,2020. Sigmarenopro, Inc Balance Sheets March 31,2020 March 31,2020 March 31,2020 (As Previously Reported) (Restatement Adjustments) (As Restated) ASSETS Current assets Cash held in trust $ 4,585 $ - $ 4,585 Prepaid expenses 1,000 - 1,000 Advances - - - Total current assets 5,585 - 5,585 Total assets $ 5,585 $ - $ 5,585 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities Accounts payable 3,616 - 3,616 Due to related parties $ 5,000 $ 1,000 $ 6,000 Total current liabilities $ 8,616 $ 1,000 $ 9,616 Commitments and contingencies STOCKHOLDERS’ EQUITY: Common stock: $0.001 par value, 75,000,000 shares authorized, 4,500,000 and 4,500,000 shares issued and outstanding as of March 31, 2020, respectively $ 4,500 $ - $ 4,500 Additional paid-in capital 68,900 - 68,900 Accumulated deficit (76,431 ) (1,000 ) (77,431 ) Total stockholders’ equity (deficit) (3,031 ) (1,000 ) (4,031 ) Total liabilities and stockholders’ equity $ 5,585 $ - $ 5,585 The accompanying notes are an integral part of these financial statements. Sigmarenopro, Inc Statements of Operations For the nine months ended March 31, 2020 For the nine months ended March 31, 2020 For the nine months ended March 31, 2020 (As Previously Reported) (Restatement Adjustments) (As Restated) REVENUES: $ - $ - $ - EXPENSES: General and Administrative Expense 75 5,259 5,334 Professional fees 17,212 (621 ) 16,591 Share transfer agent fee 405 - 405 Total expenses $ 17,692 $ 4,638 $ 22,330 Net loss $ (17,692 ) $ (4,638 ) $ (22,330 ) Net loss per common share - basic $ (0.004 ) $ (0.00 ) $ (0.005 ) Weighted average of common shares outstanding - basic 4,500,000 4,500,000 4,500,000 The accompanying notes are an integral part of these financial statements. Sigmarenopro, Inc Statement of Cash Flows For the nine months ended March 31, 2020 For the nine months ended March 31, 2020 For the nine months ended March 31, 2020 (As Previously Reported) (Restatement Adjustments) (As Restated) Cash flow from Operating Activities: Net loss $ (17,692 ) $ (4,638 ) $ (22,330 ) Changes in Operating Assets and Liabilities: Increase (Decrease) in advances - (4,638 ) (4,638 ) Increase (Decrease) in prepaid expenses (1,294) - (1,294) Increase (Decrease) in accounts payable 3,616 - 3,616 Net cash used in operating activities $ (12,782 ) $ - $ (12,782 ) Cash flows from Investing Activities: Net cash flows from investing activities $ - $ - $ - Cash flows from Financing Activities: Net cash provided by financing activities $ - $ - $ - Net increase in cash, cash equivalents, and restricted cash $ (12,782 ) - (12,782 ) Cash, cash equivalents, and restricted cash at beginning of year 17,367 - 17,367 Cash, cash equivalents, and restricted cash at end of year $ 4,585 $ - $ 4,585 SUPPLEMENTAL CASH FLOW INFORMATION: Cash paid for interest $ - $ - $ - Cash paid for income taxes $ - $ - $ - The accompanying notes are an integral part of these financial statements.

NOTE I - SUBSEQUENT EVENT

NOTE I - SUBSEQUENT EVENT	9 Months Ended
	Mar. 31, 2021
Notes
NOTE I - SUBSEQUENT EVENT	NOTE I – SUBSEQUENT EVENT The Company evaluated all events or transactions that occurred after March 31, 2021 through April 21,2021. The Company determined that it does not have any subsequent event requiring recording or disclosure in the financial statements for the period ended March 31, 2021 .

NOTE A - SUMMARY OF SIGNIFICA_2

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Organization, Nature of Business and Trade Name (Policies)	9 Months Ended
	Mar. 31, 2021
Policies
Organization, Nature of Business and Trade Name	Organization, Nature of Business and Trade Name Sigmarenopro, Inc. (the Company) was incorporated in the State of Nevada on June 16, 2017. Sigmarenopro, Inc. intends to provide home project owners with contractor match making services in the U.S. Their customized match making service helps homeowners converge with professional contractors. They also intend to create a collection of articles intended to help homeowners with home project information, including how to outline project requirements, select the right contractor, interview contractors, draw up a project contract and settle disputes with contractors. Their service is deigned to be free for all homeowners to use and post their projects and plan to build a network of professionally-skilled contractors who provide a broad array of construction and renovation services for everything from changing light fixtures to complete kitchen renovation, and from housecleaning services to new construction. The Company’s principal office is in Kiryat Motzkin, Israel. The Company’s activities are subject to significant risks and uncertainties including failing to secure additional funding to operationalize the Company’s website and apps before another company develops similar websites or apps.

NOTE A - SUMMARY OF SIGNIFICA_3

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Basis of Presentation (Policies)	9 Months Ended
	Mar. 31, 2021
Policies
Basis of Presentation	Basis of Presentation The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America, and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results of operations and cash flows at March 31, 2021 and for the related periods presented.

NOTE A - SUMMARY OF SIGNIFICA_4

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Property and Equipment (Policies)	9 Months Ended
	Mar. 31, 2021
Policies
Property and Equipment	Property and Equipment Property and equipment are carried at cost. Expenditures for maintenance and repairs are charged against operations. Renewals and betterments that materially extend the life of the assets are capitalized. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in income for the period. Depreciation is computed for financial statement purposes on a straight-line basis over estimated useful lives of the related assets. The estimated useful lives of depreciable assets are: Estimated Useful Lives Office Equipment 5-10 years Copier 5-7 years Vehicles 5-10 years For federal income tax purposes, depreciation is computed under the modified accelerated cost recovery system. For financial statements purposes, depreciation is computed under the straight-line method. The Company has been in the developmental stage since inception and has no operations to date. The Company currently does not have any property and equipment. The above accounting policies will be adopted upon the Company maintains property and equipment.

NOTE A - SUMMARY OF SIGNIFICA_5

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Cash and Cash Equivalents (Policies)	9 Months Ended
	Mar. 31, 2021
Policies
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all short-term debt securities purchased with maturity of three months or less to be cash equivalents.

NOTE A - SUMMARY OF SIGNIFICA_6

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Recent Accounting Pronouncements (Policies)	9 Months Ended
	Mar. 31, 2021
Policies
Recent Accounting Pronouncements	Recent Accounting Pronouncements We have reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company.

NOTE A - SUMMARY OF SIGNIFICA_7

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Revenue recognition (Policies)	9 Months Ended
	Mar. 31, 2021
Policies
Revenue recognition	Revenue recognition The Company’s revenue recognition policies are in compliance with FASB ASC 605-35 “Revenue Recognition”. Revenue is recognized when a formal arrangement exists, the price is fixed or determinable, all obligations have been performed pursuant to the terms of the formal arrangement and collectability is reasonably assured. The Company recognizes revenues on sales of its services, based on the terms of the customer agreement. The customer agreement takes the form of either a contract or a customer purchase order and each provides information with respect to the service being sold and the sales price. If the customer agreement does not have specific delivery or customer acceptance terms, revenue is recognized at the time the service is provided to the customer.

NOTE A - SUMMARY OF SIGNIFICA_8

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Fair Value of Financial Instruments (Policies)	9 Months Ended
	Mar. 31, 2021
Policies
Fair Value of Financial Instruments	Fair Value of Financial Instruments Level 1 Level 2 Level 3 In accordance with the fair value accounting requirements, companies may choose to measure eligible financial instruments and certain other items at fair value. The Company has not elected the fair value option for any eligible financial instruments. As of March 31, 2021, the carrying value of loans that are required to be measured at fair value, approximated fair value due to the short-term nature and maturity of these instruments.

NOTE A - SUMMARY OF SIGNIFICA_9

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Advertising (Policies)	9 Months Ended
	Mar. 31, 2021
Policies
Advertising	Advertising Advertising expenses are recorded as general and administrative expenses when they are incurred.

NOTE A - SUMMARY OF SIGNIFIC_10

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Use of Estimates (Policies)	9 Months Ended
	Mar. 31, 2021
Policies
Use of Estimates	Use of Estimates The preparation of financial statements in accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. A change in managements’ estimates or assumptions could have a material impact on Sigmarenopro, Inc.’s financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. Sigmarenopro, Inc.’s financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented.

NOTE A - SUMMARY OF SIGNIFIC_11

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Capital Stock (Policies)	9 Months Ended
	Mar. 31, 2021
Policies
Capital Stock	Capital Stock The Company has authorized Seventy Five Million (75,000,000) shares of common stock with a par value of $0.001. Four Million Five Hundred and Thousand (4,500,000) shares of common stock were issued and outstanding as of March 31, 2021.

NOTE A - SUMMARY OF SIGNIFIC_12

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Income Taxes (Policies)	9 Months Ended
	Mar. 31, 2021
Policies
Income Taxes	Income Taxes The Company recognizes the tax effects of transactions in the year in which such transactions enter into the determination of net income, regardless of when reported for tax purposes.

NOTE A - SUMMARY OF SIGNIFIC_13

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Property and Equipment: Property, Plant and Equipment (Tables)	9 Months Ended
	Mar. 31, 2021
Tables/Schedules
Property, Plant and Equipment	Depreciation is computed for financial statement purposes on a straight-line basis over estimated useful lives of the related assets. The estimated useful lives of depreciable assets are: Estimated Useful Lives Office Equipment 5-10 years Copier 5-7 years Vehicles 5-10 years

NOTE H - RESTATEMENT_ Schedule

NOTE H - RESTATEMENT: Schedule of Error Corrections and Prior Period Adjustments (Tables)	9 Months Ended
	Mar. 31, 2021
Tables/Schedules
Schedule of Error Corrections and Prior Period Adjustments	The following are previously recorded and restated balances as of March 31, 2020, for the year ended June 30,2020. Sigmarenopro, Inc Balance Sheets March 31,2020 March 31,2020 March 31,2020 (As Previously Reported) (Restatement Adjustments) (As Restated) ASSETS Current assets Cash held in trust $ 4,585 $ - $ 4,585 Prepaid expenses 1,000 - 1,000 Advances - - - Total current assets 5,585 - 5,585 Total assets $ 5,585 $ - $ 5,585 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities Accounts payable 3,616 - 3,616 Due to related parties $ 5,000 $ 1,000 $ 6,000 Total current liabilities $ 8,616 $ 1,000 $ 9,616 Commitments and contingencies STOCKHOLDERS’ EQUITY: Common stock: $0.001 par value, 75,000,000 shares authorized, 4,500,000 and 4,500,000 shares issued and outstanding as of March 31, 2020, respectively $ 4,500 $ - $ 4,500 Additional paid-in capital 68,900 - 68,900 Accumulated deficit (76,431 ) (1,000 ) (77,431 ) Total stockholders’ equity (deficit) (3,031 ) (1,000 ) (4,031 ) Total liabilities and stockholders’ equity $ 5,585 $ - $ 5,585 The accompanying notes are an integral part of these financial statements. Sigmarenopro, Inc Statements of Operations For the nine months ended March 31, 2020 For the nine months ended March 31, 2020 For the nine months ended March 31, 2020 (As Previously Reported) (Restatement Adjustments) (As Restated) REVENUES: $ - $ - $ - EXPENSES: General and Administrative Expense 75 5,259 5,334 Professional fees 17,212 (621 ) 16,591 Share transfer agent fee 405 - 405 Total expenses $ 17,692 $ 4,638 $ 22,330 Net loss $ (17,692 ) $ (4,638 ) $ (22,330 ) Net loss per common share - basic $ (0.004 ) $ (0.00 ) $ (0.005 ) Weighted average of common shares outstanding - basic 4,500,000 4,500,000 4,500,000 The accompanying notes are an integral part of these financial statements. Sigmarenopro, Inc Statement of Cash Flows For the nine months ended March 31, 2020 For the nine months ended March 31, 2020 For the nine months ended March 31, 2020 (As Previously Reported) (Restatement Adjustments) (As Restated) Cash flow from Operating Activities: Net loss $ (17,692 ) $ (4,638 ) $ (22,330 ) Changes in Operating Assets and Liabilities: Increase (Decrease) in advances - (4,638 ) (4,638 ) Increase (Decrease) in prepaid expenses (1,294) - (1,294) Increase (Decrease) in accounts payable 3,616 - 3,616 Net cash used in operating activities $ (12,782 ) $ - $ (12,782 ) Cash flows from Investing Activities: Net cash flows from investing activities $ - $ - $ - Cash flows from Financing Activities: Net cash provided by financing activities $ - $ - $ - Net increase in cash, cash equivalents, and restricted cash $ (12,782 ) - (12,782 ) Cash, cash equivalents, and restricted cash at beginning of year 17,367 - 17,367 Cash, cash equivalents, and restricted cash at end of year $ 4,585 $ - $ 4,585 SUPPLEMENTAL CASH FLOW INFORMATION: Cash paid for interest $ - $ - $ - Cash paid for income taxes $ - $ - $ - The accompanying notes are an integral part of these financial statements.

NOTE A - SUMMARY OF SIGNIFIC_14

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Property and Equipment: Property, Plant and Equipment (Details)	9 Months Ended
	Mar. 31, 2021
Office Equipment | Minimum
Estimated Useful Lives	5 years
Office Equipment | Maximum
Estimated Useful Lives	10 years
Other Machinery and Equipment | Minimum
Estimated Useful Lives	5 years
Other Machinery and Equipment | Maximum
Estimated Useful Lives	7 years
Vehicles | Minimum
Estimated Useful Lives	5 years
Vehicles | Maximum
Estimated Useful Lives	10 years

NOTE A - SUMMARY OF SIGNIFIC_15

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Capital Stock (Details) - $ / shares	Mar. 31, 2021	Jun. 30, 2020
Details
Common Stock, Shares Authorized	75,000,000	75,000,000
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares, Issued	4,500,000	4,500,000
Common Stock, Shares, Outstanding	4,500,000	4,500,000

NOTE C - COMMON STOCK (Details)

NOTE C - COMMON STOCK (Details) - USD ($)	Jun. 30, 2017	Jun. 30, 2018	May 31, 2018	Apr. 30, 2018	Jun. 30, 2017	Mar. 31, 2021	Jun. 30, 2020
Common Stock, Shares, Issued						4,500,000	4,500,000
Common Stock, Shares, Outstanding						4,500,000	4,500,000
Director
Stock Issued During Period, Shares, New Issues	1,150,000				1,150,000
Sale of Stock, Price Per Share	$ 0.008				$ 0.008
Proceeds from Issuance of Common Stock	$ 9,200				$ 9,200
Secretary
Stock Issued During Period, Shares, New Issues					1,150,000
Sale of Stock, Price Per Share	$ 0.008				$ 0.008
Proceeds from Issuance of Common Stock					$ 9,200
Various shareholder
Stock Issued During Period, Shares, New Issues		1,000,000	640,000	560,000
Sale of Stock, Price Per Share		$ 0.025	$ 0.025	$ 0.025
Proceeds from Issuance of Common Stock		$ 25,000	$ 16,000	$ 14,000

NOTE D - RELATED PARTY TRANSA_2

NOTE D - RELATED PARTY TRANSACTIONS (Details) - USD ($)	Jun. 30, 2017	Jun. 30, 2017	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2021	Mar. 31, 2020	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2020
Proceeds from related party debt					$ 22,000	$ 0
Due to related parties			$ 28,000		28,000				$ 6,000
DirectorOne
Proceeds from related party debt			$ 12,000	$ 10,000			$ 1,000	$ 5,000
Debt Instrument, Description			The loans are unsecured, non-interest bearing and due on demand	The loans are unsecured, non-interest bearing and due on demand			The loans are unsecured, non-interest bearing and due on demand.	The loans are unsecured, non-interest bearing and due on demand.
Due to related parties			$ 28,000		$ 28,000				$ 6,000
Director
Stock Issued During Period, Shares, New Issues	1,150,000	1,150,000
Sale of Stock, Price Per Share	$ 0.008	$ 0.008
Proceeds from Issuance of Common Stock	$ 9,200	$ 9,200
Secretary
Stock Issued During Period, Shares, New Issues		1,150,000
Sale of Stock, Price Per Share	$ 0.008	$ 0.008
Proceeds from Issuance of Common Stock		$ 9,200

NOTE F - PREPAID EXPENSES (Deta

NOTE F - PREPAID EXPENSES (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2021	Mar. 31, 2020	Jun. 30, 2020
Share transfer agent fee	$ 100	$ 200	$ 700	$ 405
Prepaid expenses	25		$ 25		$ 838
Prepaid Expenses and Other Current Assets
Registered agent fees	$ 25
Prepaid expense Globex transfer
Registered agent fees					138
Share transfer agent fee					$ 700

NOTE G - SHORT TERM FUND (Detai

NOTE G - SHORT TERM FUND (Details) - USD ($)	Mar. 31, 2021	Jun. 30, 2020
Details
Short term fund	$ 4,116	$ 4,116

NOTE H - RESTATEMENT_ Schedul_2

NOTE H - RESTATEMENT: Schedule of Error Corrections and Prior Period Adjustments (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2021	Mar. 31, 2020	Jun. 30, 2020
Current assets
Cash held in trust	$ 7,866		$ 7,866		$ 5,566
Prepaid expenses	25		25		838
Total current assets	7,891		7,891		6,404
Total assets	7,891		7,891		6,404
Current liabilities
Accounts payable	10,645		10,645		5,607
Due to related parties	28,000		28,000		6,000
Total current liabilities	42,761		42,761		15,723
STOCKHOLDERS' EQUITY:
Common stock: $0.001 par value, 75,000,000 shares authorized, 4,500,000 and 4,500,000 shares issued and outstanding as of March 31, 2020, respectively	4,500		4,500		4,500
Additional paid-in capital	68,900		68,900		68,900
Accumulated deficit	(108,270)		(108,270)		(82,719)
Total stockholders' equity (deficit)	(34,870)		(34,870)		(9,319)
Total liabilities and stockholders' equity	7,891		7,891		6,404
REVENUES:	0	$ 0	0	$ 0
EXPENSES:
General and Administrative Expense	127	30	263	5,334
Professional fees	15,779	7,697	24,588	16,591
Share transfer agent fee	100	200	700	405
Total expenses	16,006	7,927	25,551	22,330
Net loss	$ (16,006)	$ (7,927)	$ (25,551)	$ (22,330)
Net loss per common share - basic	$ (0.004)	$ (0.002)	$ (0.006)	$ (0.005)
Weighted average of common shares outstanding - basic	4,500,000	4,500,000	4,500,000	4,500,000
Changes in Operating Assets and Liabilities:
Increase (Decrease) in advances			$ 0	$ (4,638)
Increase (Decrease) in prepaid expenses			(813)	(1,294)
Increase (Decrease) in accounts payable			5,038	3,616
Net cash used in operating activities			(19,700)	(12,782)
Cash flows from Investing Activities:
Net cash flows from investing activities			0	0
Cash flows from Financing Activities:
Net cash provided by financing activities			22,000	0
Net increase in cash, cash equivalents, and restricted cash			2,300	(12,782)
Cash, cash equivalents, and restricted cash at beginning of year			5,566	17,367	17,367
Cash, cash equivalents, and restricted cash at end of year	$ 7,866	$ 4,585	7,866	4,585	5,566
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest			0	0
Cash paid for income taxes			$ 0	0
Previously Reported
Current assets
Cash held in trust		4,585		4,585
Prepaid expenses		1,000		1,000
Advances		0		0
Total current assets		5,585		5,585
Total assets		5,585		5,585
Current liabilities
Accounts payable		3,616		3,616
Due to related parties		5,000		5,000
Total current liabilities		8,616		8,616
STOCKHOLDERS' EQUITY:
Common stock: $0.001 par value, 75,000,000 shares authorized, 4,500,000 and 4,500,000 shares issued and outstanding as of March 31, 2020, respectively		4,500		4,500
Additional paid-in capital		68,900		68,900
Accumulated deficit		(76,431)		(76,431)
Total stockholders' equity (deficit)		(3,031)		(3,031)
Total liabilities and stockholders' equity		5,585		5,585
REVENUES:				0
EXPENSES:
General and Administrative Expense				75
Professional fees				17,212
Share transfer agent fee				405
Total expenses				17,692
Net loss				$ (17,692)
Net loss per common share - basic				$ (0.004)
Weighted average of common shares outstanding - basic				4,500,000
Changes in Operating Assets and Liabilities:
Increase (Decrease) in advances				$ 0
Increase (Decrease) in prepaid expenses				(1,294)
Increase (Decrease) in accounts payable				3,616
Net cash used in operating activities				(12,782)
Cash flows from Investing Activities:
Net cash flows from investing activities				0
Cash flows from Financing Activities:
Net cash provided by financing activities				0
Net increase in cash, cash equivalents, and restricted cash				(12,782)
Cash, cash equivalents, and restricted cash at beginning of year				17,367	17,367
Cash, cash equivalents, and restricted cash at end of year		4,585		4,585
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest				0
Cash paid for income taxes				0
Revision of Prior Period, Adjustment
Current assets
Cash held in trust		0		0
Prepaid expenses		0		0
Advances		0		0
Total current assets		0		0
Total assets		0		0
Current liabilities
Accounts payable		0		0
Due to related parties		1,000		1,000
Total current liabilities		1,000		1,000
STOCKHOLDERS' EQUITY:
Common stock: $0.001 par value, 75,000,000 shares authorized, 4,500,000 and 4,500,000 shares issued and outstanding as of March 31, 2020, respectively		0		0
Additional paid-in capital		0		0
Accumulated deficit		(1,000)		(1,000)
Total stockholders' equity (deficit)		(1,000)		(1,000)
Total liabilities and stockholders' equity		0		0
REVENUES:				0
EXPENSES:
General and Administrative Expense				5,259
Professional fees				(621)
Share transfer agent fee				0
Total expenses				4,638
Net loss				$ (4,638)
Net loss per common share - basic				$ 0
Weighted average of common shares outstanding - basic				4,500,000
Changes in Operating Assets and Liabilities:
Increase (Decrease) in advances				$ (4,638)
Increase (Decrease) in prepaid expenses				0
Increase (Decrease) in accounts payable				0
Net cash used in operating activities				0
Cash flows from Investing Activities:
Net cash flows from investing activities				0
Cash flows from Financing Activities:
Net cash provided by financing activities				0
Net increase in cash, cash equivalents, and restricted cash				0
Cash, cash equivalents, and restricted cash at beginning of year				0	0
Cash, cash equivalents, and restricted cash at end of year		0		0
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest				0
Cash paid for income taxes				0
Restated
Current assets
Cash held in trust		4,585		4,585
Prepaid expenses		1,000		1,000
Advances		0		0
Total current assets		5,585		5,585
Total assets		5,585		5,585
Current liabilities
Accounts payable		3,616		3,616
Due to related parties		6,000		6,000
Total current liabilities		9,616		9,616
STOCKHOLDERS' EQUITY:
Common stock: $0.001 par value, 75,000,000 shares authorized, 4,500,000 and 4,500,000 shares issued and outstanding as of March 31, 2020, respectively		4,500		4,500
Additional paid-in capital		68,900		68,900
Accumulated deficit		(77,431)		(77,431)
Total stockholders' equity (deficit)		(4,031)		(4,031)
Total liabilities and stockholders' equity		5,585		5,585
REVENUES:				0
EXPENSES:
General and Administrative Expense				5,334
Professional fees				16,591
Share transfer agent fee				405
Total expenses				22,330
Net loss				$ (22,330)
Net loss per common share - basic				$ (0.005)
Weighted average of common shares outstanding - basic				4,500,000
Changes in Operating Assets and Liabilities:
Increase (Decrease) in advances				$ (4,638)
Increase (Decrease) in prepaid expenses				(1,294)
Increase (Decrease) in accounts payable				3,616
Net cash used in operating activities				(12,782)
Cash flows from Investing Activities:
Net cash flows from investing activities				0
Cash flows from Financing Activities:
Net cash provided by financing activities				0
Net increase in cash, cash equivalents, and restricted cash				(12,782)
Cash, cash equivalents, and restricted cash at beginning of year				17,367	$ 17,367
Cash, cash equivalents, and restricted cash at end of year		$ 4,585		4,585
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest				0
Cash paid for income taxes				$ 0

NOTE H - RESTATEMENT_ Schedul_3

NOTE H - RESTATEMENT: Schedule of Error Corrections and Prior Period Adjustments - Parenthetical (Details) - $ / shares	Mar. 31, 2021	Jun. 30, 2020	Mar. 31, 2020
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	75,000,000	75,000,000
Common Stock, Shares, Issued	4,500,000	4,500,000
Common Stock, Shares, Outstanding	4,500,000	4,500,000
Previously Reported
Common Stock, Par or Stated Value Per Share			$ 0.001
Common Stock, Shares Authorized			75,000,000
Common Stock, Shares, Issued			4,500,000
Common Stock, Shares, Outstanding			4,500,000