BestGofer (BGFR) 10-Q 11 Dec 23 2023 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Aug. 31, 2023	Dec. 07, 2023
Details
Registrant CIK	0001722556
Fiscal Year End	--11-30
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Aug. 31, 2023
Document Transition Report	false
Entity File Number	333-224041
Entity Registrant Name	BESTGOFER INC
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	82-5296245
Entity Address, Address Line One	10 Nisan Beck
Entity Address, City or Town	St,Jerusalem
Entity Address, Country	IL
Entity Address, Postal Zip Code	91034
City Area Code	972
Local Phone Number	03-9117987
Entity Address, Address Description	Address, including zip code, and telephone number, including area code, of registrant’s principal executive offices
Phone Fax Number Description	Address, including zip code, and telephone number, including area code, of registrant’s principal executive offices
Entity Current Reporting Status	Yes
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Shell Company	true
Entity Common Stock, Shares Outstanding		5,880,000
Amendment Flag	false
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	Aug. 31, 2023	Nov. 30, 2022
Current assets
Prepaid expenses	$ 12,500	$ 12,500
Total current assets	12,500	12,500
Total assets	12,500	12,500
Current liabilities
Accounts payable	39,880	26,893
Accrued expenses	2,400	0
Due to related parties current	15,550	12,800
Total current liabilities	57,830	39,693
Stockholders' equity (deficit)
Common Stock, Value, Issued	5,880	5,880
Additional paid-in capital	75,226	75,226
Accumulated deficit	(126,436)	(108,299)
Total stockholders' equity	(45,330)	(27,193)
Total liabilities and stockholders' equity	$ 12,500	$ 12,500

CONDENSED BALANCE SHEETS - Pare

CONDENSED BALANCE SHEETS - Parenthetical	Aug. 31, 2023 $ / shares shares
Common Stock, Par or Stated Value Per Share | $ / shares	$ 0.001
Common Stock, Shares Authorized	75,000,000
Common Stock, Shares, Outstanding	5,880,000
Common Stock, Shares, Issued	5,880,000
Restated
Common Stock, Par or Stated Value Per Share | $ / shares	$ 0.001
Common Stock, Shares, Outstanding	5,880,000
Common Stock, Shares, Issued	5,880,000

CONDENSED STATEMENTS OF OPERATI

CONDENSED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended						9 Months Ended
	Aug. 31, 2023	May 31, 2023	Feb. 28, 2023	Aug. 31, 2022	May 31, 2022	Feb. 28, 2022	Aug. 31, 2023	Aug. 31, 2022
Revenue	$ 0			$ 0			$ 0
Expenses
General and administration	3,202			6,080			10,522
Professional fees	0			1,400			7,615
Total expenses	3,202			7,480			18,137
Net loss	$ (3,202)	$ (8,267)	$ (6,668)	$ (7,480)	$ (10,256)	$ (8,198)	$ (18,137)
Basic and diluted loss per common share	$ (0.001)			$ (0.001)			$ (0.003)
Weighted average number of common shares outstanding - basic and diluted	$ 5,880,000			$ 5,880,000			$ 5,880,000
Restated
Revenue								$ 0
Expenses
General and administration								8,078
Professional fees								17,855
Total expenses								25,933
Net loss								$ (25,933)
Basic and diluted loss per common share								$ (0.004)
Weighted average number of common shares outstanding - basic and diluted								$ 5,880,000

CONDENSED STATEMENTS OF STOCKHO

CONDENSED STATEMENTS OF STOCKHOLDERS' EQUITY(DEFICIT) (Unaudited) - USD ($)	Common Stock	Additional Paid-in Capital	Retained Earnings	Total
Equity balance at Nov. 30, 2021	$ 5,880	$ 75,226	$ (74,956)	$ 6,150
Equity balance, Shares at Feb. 28, 2022	5,880,000
Net loss	$ 0	0	(8,198)	(8,198)
Equity balance, Shares at Nov. 30, 2021	5,880,000
Equity balance at Feb. 28, 2022	$ 5,880	75,226	(83,154)	(2,048)
Equity balance at Nov. 30, 2021	$ 5,880	75,226	(74,956)	6,150
Equity balance, Shares at Aug. 31, 2022	5,880,000
Equity balance, Shares at Nov. 30, 2021	5,880,000
Equity balance at Aug. 31, 2022	$ 5,880	75,226	(100,890)	(19,784)
Equity balance at Feb. 28, 2022	$ 5,880	75,226	(83,154)	(2,048)
Equity balance, Shares at May. 31, 2022	5,880,000
Net loss	$ 0	0	(10,256)	(10,256)
Equity balance, Shares at Feb. 28, 2022	5,880,000
Equity balance at May. 31, 2022	$ 5,880	75,226	(93,410)	(12,304)
Equity balance, Shares at Aug. 31, 2022	5,880,000
Net loss	$ 0	0	(7,480)	(7,480)
Equity balance, Shares at May. 31, 2022	5,880,000
Equity balance at Aug. 31, 2022	$ 5,880	75,226	(100,890)	(19,784)
Equity balance at Nov. 30, 2022	$ 5,880	75,226	(108,299)	(27,193)
Equity balance, Shares at Feb. 28, 2023	5,880,000
Net loss	$ 0	0	(6,668)	$ (6,668)
Equity balance, Shares at Nov. 30, 2022	5,880,000			5,880,000
Equity balance at Feb. 28, 2023	$ 5,880	75,226	(114,967)	$ (33,861)
Equity balance at Nov. 30, 2022	$ 5,880	75,226	(108,299)	$ (27,193)
Equity balance, Shares at Aug. 31, 2023				5,880,000
Net loss				$ (18,137)
Equity balance, Shares at Nov. 30, 2022	5,880,000			5,880,000
Equity balance at Aug. 31, 2023	$ 5,880	75,226	(126,436)	$ (45,330)
Equity balance at Feb. 28, 2023	$ 5,880	75,226	(114,967)	(33,861)
Equity balance, Shares at May. 31, 2023	5,880,000
Net loss	$ 0	0	(8,267)	(8,267)
Equity balance, Shares at Feb. 28, 2023	5,880,000
Equity balance at May. 31, 2023	$ 5,880	75,226	(123,234)	$ (42,128)
Equity balance, Shares at Aug. 31, 2023				5,880,000
Net loss	$ 0	0	(3,202)	$ (3,202)
Equity balance, Shares at May. 31, 2023	5,880,000
Equity balance at Aug. 31, 2023	$ 5,880	$ 75,226	$ (126,436)	$ (45,330)

CONDENSED STATEMENT OF CASH FLO

CONDENSED STATEMENT OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Aug. 31, 2023	Aug. 31, 2022
Cash flow from operating activities
Net loss	$ (18,137)
Changes in Operating Assets and Liabilities
Increase (decrease) in accounts payable	12,987
Increase (decrease) in accrued expense	2,400
(Increase) decrease in advances	0
(Increase) decrease in prepaid expenses	0
Net cash used in operating activities	(2,750)
Cash flows from investing activities	0
Cash flow from financing activities
Proceeds from related party	2,750
Net cash used in financing activities	2,750
Net increase/(decrease) in cash	0
Cash at beginning of period	0
Cash at end of period	0
Supplemental cash flow information
Cash paid for interest	0
Cash paid for income taxes	$ 0
Restated
Cash flow from operating activities
Net loss		$ (25,933)
Changes in Operating Assets and Liabilities
Increase (decrease) in accounts payable		7,895
Increase (decrease) in accrued expense		0
(Increase) decrease in advances		3,038
(Increase) decrease in prepaid expenses		(12,500)
Net cash used in operating activities		(27,500)
Cash flows from investing activities		0
Cash flow from financing activities
Proceeds from related party		11,250
Net cash used in financing activities		11,250
Net increase/(decrease) in cash		(16,250)
Cash at beginning of period		16,250
Cash at end of period		0
Supplemental cash flow information
Cash paid for interest		0
Cash paid for income taxes		$ 0

NOTE A - SUMMARY OF SIGNIFICANT

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Aug. 31, 2023
Notes
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A summary of significant accounting policies of BestGofer 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 BestGofer Inc. was incorporated in the State of Nevada in October 2017, with the purpose of developing a consumer delivery system. The Company’s principal office is in Dimona, 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 results for the nine months ended August 31, 2023 are unaudited and include all adjustments necessary to present a fair statement of results for the interim periods presented. Results of operations for the interim periods are not necessarily indicative of results for the entire year. These Financial Statements have been prepared in accordance with the applicable rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, certain footnote disclosures normally included in Financial Statements prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) have been condensed or omitted from this report pursuant to the rules of the SEC. As a result, these Financial Statements should be read in conjunction with the audited Financial Statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended November 30, 2022. The accompanying condensed financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at August 31, 2023 and for the related periods presented herewith. 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 We recognize revenue in accordance with Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers Fair Value of Financial Instruments The Company applies fair value accounting for all financial assets and liabilities and non-financial assets and liabilities that are recognized or disclosed at fair value in the financial statements on a recurring basis. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities, which are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as risks inherent in valuation techniques, transfer restrictions and credit risk. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: 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 August 31, 2023, 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 BestGofer Inc.’s financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. BestGofer 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. Five million eight hundred and eighty thousand (5,880,000) shares of Common Stock were issued and outstanding as of August 31, 2023 and November 30, 2022. 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
	Aug. 31, 2023
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 from the related party (Director). 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
	Aug. 31, 2023
Notes
NOTE C - COMMON STOCK	NOTE C – COMMON STOCK On October 11, 2017, Company issued 1,900,000 Restricted Common Shares to Levi Yehuda, Director of the Company at $0.005 per share for cash proceeds of $9,500. On October 11, 2017, Company issued 1,900,000 Restricted Common Shares to Abotbol Gal, Secretary/President of the Company at $0.005 per share for cash proceeds of $9,500. During the year ended November 30, 2019, 2,080,000 shares were issued at $0.001 per share for $52,000 in cash. On September 17, 2022, the Company increased authorized share capital to 200,000,000 of which 190,000,000 shares will be Common Stock, with par value of $0.001 per share and 10,000,000 shares will be Preferred Stock, with par value of $0.001 per share. As on August 31, 2023 and November 30, 2022, 5,880,000 shares were issued and outstanding.

NOTE D - RELATED PARTY TRANSACT

NOTE D - RELATED PARTY TRANSACTIONS	9 Months Ended
	Aug. 31, 2023
Notes
NOTE D - RELATED PARTY TRANSACTIONS	NOTE D – RELATED PARTY TRANSACTIONS On October 11, 2017, Company issued 1,900,000 Restricted Common Shares to Levi Yehuda, Director of the Company at $0.005 per share for cash proceeds of $9,500. (Refer Note C). On October 11, 2017, Company issued 1,900,000 Restricted Common Shares to Abotbol Gal, Secretary/President of the Company at $0.005 per share for cash proceeds of $9,500. (Refer Note C). On May 23, 2018, Company received $9,800 from Abotbol Gal, Secretary/President of the Company as a loan. These loans were unsecured, noninterest bearing and due on demand. On February 05, 2019, Company received $24,793 from Abotbol Gal, Secretary/President of the Company as a loan and it was repaid on March 26, 2019. These loans were unsecured, noninterest bearing and due on demand. On August 20,2020, Abotbol Gal forgave his related party debt of $10,106. On February 09, 2022, Company received $4,500 from Mohammad Hasan Hamed, President of the Company as a loan for meeting the Company expenses. These loans were unsecured, noninterest bearing and due on demand. On May 03, 2022, Company received $5,000 from Mohammad Hasan Hamed, President of the Company as a loan for meeting the Company expenses. These loans were unsecured, noninterest bearing and due on demand. On May 04, 2022, Company received $1,750 from Mohammad Hasan Hamed, President of the Company as a loan for meeting the Company expenses. These loans were unsecured, noninterest bearing and due on demand. During September, 2022, Company received $1,550 from Mohammad Hasan Hamed, President of the Company as a loan for meeting the Company expenses. These loans were unsecured, noninterest bearing and due on demand. During January 2023, Company received $1,250 from Mohammad Hasan Hamed, President of the Company as a loan for meeting the Company expenses. These loans were unsecured, noninterest bearing and due on demand. During April 2023, Company received $1,500 from Mohammad Hasan Hamed, President of the Company as a loan for meeting the Company expenses. These loans were unsecured, noninterest bearing and due on demand. As at August 31, 2023, and November 30, 2022, amounts due to related parties are $15,550 and $12,800 respectively.

NOTE E - RESTATEMENT

NOTE E - RESTATEMENT	9 Months Ended
	Aug. 31, 2023
Notes
NOTE E - RESTATEMENT	NOTE E – RESTATEMENT The following are previously recorded and restated balances as of August 31, 2022. BestGofer Inc. Restated Statement of Operations (Unaudited) For the nine months ended August 31, 2022 For the nine months ended August 31, 2022 For the nine months ended August 31, 2022 (As Previously Reported) (Restatement Adjustments) (As Restated) Revenue $ - $ - $ - Expenses General and administration 12,784 (4,706) 8,078 Professional fees 17,855 - 17,855 Total expenses 30,639 (4,706) 25,933 Net loss $ (30,639) $ 4,706 $ (25,933) Basic and diluted loss per common share $ (0.01) $ 0.00 $ (0.004) Weighted average number of common shares outstanding – basic and diluted 5,880,000 5,880,000 5,880,000 The accompanying notes are an integral part of these financial statements. BestGofer Inc. Restated Statement of Cash Flows (Unaudited) For the nine months ended August 31, 2022 For the nine months ended August 31, 2022 For the nine months ended August 31, 2022 (As Previously Reported) (Restatement Adjustments) (As Restated) Cash flow from operating activities Net loss $ (30,639) $ 4,706 $ (25,933) Adjustments to reconcile net loss to net cash used in operating activities: Increase (decrease) in accounts payable 12,433 (4,538) 7,895 (Increase) decrease in advances 3,206 (168) 3,038 (Increase) decrease in prepaid expenses (12,500) - (12,500) Net cash used in operating activities $ (27,500) $ - $ (27,500) Cash flow from financing activities: Proceeds from related party 11,250 - 11,250 Net cash used in financing activities $ 11,250 $ - $ 11,250 Net increase/(decrease) in cash (16,250) - (16,250) Cash at beginning of period 16,250 - 16,250 Cash at end of period $ - $ - $ - 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 F - SUBSEQUENT EVENT

NOTE F - SUBSEQUENT EVENT	9 Months Ended
	Aug. 31, 2023
Notes
NOTE F - SUBSEQUENT EVENT	NOTE F – SUBSEQUENT EVENT The Company evaluated all events or transactions that occurred after August 31, 2023, through December 7, 2023 and determined that it does not have any subsequent event requiring recording or disclosure in the financial statements for the period ended August 31, 2023 .

NOTE A - SUMMARY OF SIGNIFICA_2

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Organization, Nature of Business and Trade Name (Policies)	9 Months Ended
	Aug. 31, 2023
Policies
Organization, Nature of Business and Trade Name	Organization, Nature of Business and Trade Name BestGofer Inc. was incorporated in the State of Nevada in October 2017, with the purpose of developing a consumer delivery system. The Company’s principal office is in Dimona, 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
	Aug. 31, 2023
Policies
Basis of Presentation	Basis of Presentation The results for the nine months ended August 31, 2023 are unaudited and include all adjustments necessary to present a fair statement of results for the interim periods presented. Results of operations for the interim periods are not necessarily indicative of results for the entire year. These Financial Statements have been prepared in accordance with the applicable rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, certain footnote disclosures normally included in Financial Statements prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) have been condensed or omitted from this report pursuant to the rules of the SEC. As a result, these Financial Statements should be read in conjunction with the audited Financial Statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended November 30, 2022. The accompanying condensed financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at August 31, 2023 and for the related periods presented herewith.

NOTE A - SUMMARY OF SIGNIFICA_4

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Cash and Cash Equivalents (Policies)	9 Months Ended
	Aug. 31, 2023
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_5

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Recent Accounting Pronouncements (Policies)	9 Months Ended
	Aug. 31, 2023
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_6

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Revenue recognition (Policies)	9 Months Ended
	Aug. 31, 2023
Policies
Revenue recognition	Revenue recognition We recognize revenue in accordance with Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers

NOTE A - SUMMARY OF SIGNIFICA_7

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Fair Value of Financial Instruments (Policies)	9 Months Ended
	Aug. 31, 2023
Policies
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company applies fair value accounting for all financial assets and liabilities and non-financial assets and liabilities that are recognized or disclosed at fair value in the financial statements on a recurring basis. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities, which are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as risks inherent in valuation techniques, transfer restrictions and credit risk. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: 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 August 31, 2023, 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_8

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Advertising (Policies)	9 Months Ended
	Aug. 31, 2023
Policies
Advertising	Advertising Advertising expenses are recorded as general and administrative expenses when they are incurred.

NOTE A - SUMMARY OF SIGNIFICA_9

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Use of Estimates (Policies)	9 Months Ended
	Aug. 31, 2023
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 BestGofer Inc.’s financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. BestGofer 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_10

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Capital Stock (Policies)	9 Months Ended
	Aug. 31, 2023
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. Five million eight hundred and eighty thousand (5,880,000) shares of Common Stock were issued and outstanding as of August 31, 2023 and November 30, 2022.

NOTE A - SUMMARY OF SIGNIFIC_11

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Income Taxes (Policies)	9 Months Ended
	Aug. 31, 2023
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 E - RESTATEMENT_ Summary O

NOTE E - RESTATEMENT: Summary Of Restatement (Tables)	9 Months Ended
	Aug. 31, 2023
Tables/Schedules
Summary Of Restatement	The following are previously recorded and restated balances as of August 31, 2022. BestGofer Inc. Restated Statement of Operations (Unaudited) For the nine months ended August 31, 2022 For the nine months ended August 31, 2022 For the nine months ended August 31, 2022 (As Previously Reported) (Restatement Adjustments) (As Restated) Revenue $ - $ - $ - Expenses General and administration 12,784 (4,706) 8,078 Professional fees 17,855 - 17,855 Total expenses 30,639 (4,706) 25,933 Net loss $ (30,639) $ 4,706 $ (25,933) Basic and diluted loss per common share $ (0.01) $ 0.00 $ (0.004) Weighted average number of common shares outstanding – basic and diluted 5,880,000 5,880,000 5,880,000 The accompanying notes are an integral part of these financial statements. BestGofer Inc. Restated Statement of Cash Flows (Unaudited) For the nine months ended August 31, 2022 For the nine months ended August 31, 2022 For the nine months ended August 31, 2022 (As Previously Reported) (Restatement Adjustments) (As Restated) Cash flow from operating activities Net loss $ (30,639) $ 4,706 $ (25,933) Adjustments to reconcile net loss to net cash used in operating activities: Increase (decrease) in accounts payable 12,433 (4,538) 7,895 (Increase) decrease in advances 3,206 (168) 3,038 (Increase) decrease in prepaid expenses (12,500) - (12,500) Net cash used in operating activities $ (27,500) $ - $ (27,500) Cash flow from financing activities: Proceeds from related party 11,250 - 11,250 Net cash used in financing activities $ 11,250 $ - $ 11,250 Net increase/(decrease) in cash (16,250) - (16,250) Cash at beginning of period 16,250 - 16,250 Cash at end of period $ - $ - $ - 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_12

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Capital Stock (Details) - $ / shares	Aug. 31, 2023	Nov. 30, 2022	Sep. 17, 2022
Details
Common Stock, Shares Authorized	75,000,000	75,000,000	190,000,000
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001	$ 0.001
Common Stock, Shares, Issued	5,880,000	5,880,000
Common Stock, Shares, Outstanding	5,880,000	5,880,000

NOTE C - COMMON STOCK (Details)

NOTE C - COMMON STOCK (Details) - USD ($)	Sep. 17, 2022	Nov. 30, 2019	Oct. 11, 2017	Aug. 31, 2023	Nov. 30, 2022
Stock Issued During Period, Shares, New Issues		2,080,000
Sale of Stock, Price Per Share		$ 0.001
Proceeds from Issuance of Common Stock		$ 52,000
SharesAuthorized	200,000,000
Common Stock, Shares Authorized	190,000,000			75,000,000	75,000,000
Common Stock, Par or Stated Value Per Share	$ 0.001			$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	10,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.001
Common Stock, Shares, Issued				5,880,000	5,880,000
Common Stock, Shares, Outstanding				5,880,000	5,880,000
Levi Yehuda | Restricted Stock
Stock Issued During Period, Shares, New Issues			1,900,000
Sale of Stock, Price Per Share			$ 0.005
Proceeds from Issuance of Common Stock			$ 9,500
Abotbol Gal | Restricted Stock
Stock Issued During Period, Shares, New Issues			1,900,000
Sale of Stock, Price Per Share			$ 0.005
Proceeds from Issuance of Common Stock			$ 9,500

NOTE D - RELATED PARTY TRANSA_2

NOTE D - RELATED PARTY TRANSACTIONS (Details) - USD ($)

1 Months Ended

9 Months Ended

Apr. 30, 2023

Jan. 31, 2023

Sep. 30, 2022

May 04, 2022

May 04, 2022

May 03, 2022

May 03, 2022

Feb. 09, 2022

Feb. 09, 2022

Aug. 20, 2020

Nov. 30, 2019

Feb. 05, 2019

May 23, 2018

Oct. 11, 2017

Apr. 30, 2023

Jan. 31, 2023

Sep. 30, 2022

Aug. 31, 2023

Nov. 30, 2022

Stock Issued During Period, Shares, New Issues

2,080,000

Sale of Stock, Price Per Share

$ 0.001

Proceeds from Issuance of Common Stock

$ 52,000

Proceeds from related party

$ 2,750

Debt Instrument, Decrease, Forgiveness

$ 10,106

Due to related parties current

$ 15,550

$ 12,800

Levi Yehuda | Restricted Stock

Stock Issued During Period, Shares, New Issues

1,900,000

Sale of Stock, Price Per Share

$ 0.005

Proceeds from Issuance of Common Stock

$ 9,500

Abotbol Gal | Loans Payable

Proceeds from related party

$ 24,793

$ 9,800

Debt Instrument, Description

These loans were unsecured, noninterest bearing and due on demand.

These loans were unsecured, noninterest bearing and due on demand

Abotbol Gal | Restricted Stock

Stock Issued During Period, Shares, New Issues

1,900,000

Sale of Stock, Price Per Share

$ 0.005

Proceeds from Issuance of Common Stock

$ 9,500

Director, Mohammad Hasan Hamed

Proceeds from related party

$ 1,500

$ 1,250

$ 1,550

$ 1,750

$ 5,000

$ 4,500

Debt Instrument, Description

These loans were unsecured, noninterest bearing and due on demand

These loans were unsecured, noninterest bearing and due on demand

These loans were unsecured, noninterest bearing and due on demand

These loans were unsecured, noninterest bearing and due on demand

These loans were unsecured, noninterest bearing and due on demand

These loans were unsecured, noninterest bearing and due on demand

NOTE E - RESTATEMENT_ Summary_2

NOTE E - RESTATEMENT: Summary Of Restatement (Details) - USD ($)	3 Months Ended						9 Months Ended
	Aug. 31, 2023	May 31, 2023	Feb. 28, 2023	Aug. 31, 2022	May 31, 2022	Feb. 28, 2022	Aug. 31, 2023	Aug. 31, 2022
Revenue	$ 0			$ 0			$ 0
Expenses
General and administration	3,202			6,080			10,522
Professional fees	0			1,400			7,615
Total expenses	3,202			7,480			18,137
Net loss	$ (3,202)	$ (8,267)	$ (6,668)	$ (7,480)	$ (10,256)	$ (8,198)	$ (18,137)
Basic and diluted loss per common share	$ (0.001)			$ (0.001)			$ (0.003)
Weighted average number of common shares outstanding - basic and diluted	$ 5,880,000			$ 5,880,000			$ 5,880,000
Cash flow from operating activities
Net loss	$ (3,202)	$ (8,267)	(6,668)	$ (7,480)	$ (10,256)	(8,198)	$ (18,137)
Adjustments to reconcile net loss to net cash used in operating activities
Increase (decrease) in accounts payable							12,987
(Increase) decrease in advances							0
(Increase) decrease in prepaid expenses							0
Net cash used in operating activities							(2,750)
Cash flow from financing activities
Proceeds from related party							2,750
Net cash used in financing activities							2,750
Net increase/(decrease) in cash							0
Cash at beginning of period			$ 0				0
Cash at end of period	$ 0						0
Supplemental cash flow information
Cash paid for interest							0
Cash paid for income taxes							$ 0
Previously Reported
Revenue								$ 0
Expenses
General and administration								12,784
Professional fees								17,855
Total expenses								30,639
Net loss								$ (30,639)
Basic and diluted loss per common share								$ (0.01)
Weighted average number of common shares outstanding - basic and diluted								$ 5,880,000
Cash flow from operating activities
Net loss								$ (30,639)
Adjustments to reconcile net loss to net cash used in operating activities
Increase (decrease) in accounts payable								12,433
(Increase) decrease in advances								3,206
(Increase) decrease in prepaid expenses								(12,500)
Net cash used in operating activities								(27,500)
Cash flow from financing activities
Proceeds from related party								11,250
Net cash used in financing activities								11,250
Net increase/(decrease) in cash								(16,250)
Cash at beginning of period						16,250		16,250
Cash at end of period				0				0
Supplemental cash flow information
Cash paid for interest								0
Cash paid for income taxes								0
Revision of Prior Period, Adjustment
Revenue								0
Expenses
General and administration								(4,706)
Professional fees								0
Total expenses								(4,706)
Net loss								$ 4,706
Basic and diluted loss per common share								$ 0
Weighted average number of common shares outstanding - basic and diluted								$ 5,880,000
Cash flow from operating activities
Net loss								$ 4,706
Adjustments to reconcile net loss to net cash used in operating activities
Increase (decrease) in accounts payable								(4,538)
(Increase) decrease in advances								(168)
(Increase) decrease in prepaid expenses								0
Net cash used in operating activities								0
Cash flow from financing activities
Proceeds from related party								0
Net cash used in financing activities								0
Net increase/(decrease) in cash								0
Cash at beginning of period						0		0
Cash at end of period				0				0
Supplemental cash flow information
Cash paid for interest								0
Cash paid for income taxes								0
Restated
Revenue								0
Expenses
General and administration								8,078
Professional fees								17,855
Total expenses								25,933
Net loss								$ (25,933)
Basic and diluted loss per common share								$ (0.004)
Weighted average number of common shares outstanding - basic and diluted								$ 5,880,000
Cash flow from operating activities
Net loss								$ (25,933)
Adjustments to reconcile net loss to net cash used in operating activities
Increase (decrease) in accounts payable								7,895
(Increase) decrease in advances								3,038
(Increase) decrease in prepaid expenses								(12,500)
Net cash used in operating activities								(27,500)
Cash flow from financing activities
Proceeds from related party								11,250
Net cash used in financing activities								11,250
Net increase/(decrease) in cash								(16,250)
Cash at beginning of period						$ 16,250		16,250
Cash at end of period				$ 0				0
Supplemental cash flow information
Cash paid for interest								0
Cash paid for income taxes								$ 0