Exent (EXNN) 10-Q 6 Nov 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2019	Nov. 05, 2019
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Entity Registrant Name	EXENT CORP.
Entity Central Index Key	0001726744
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		2,027,000
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Shell Company	false
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false

BALANCE SHEETS (Unaudited)

BALANCE SHEETS (Unaudited) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Current Assets
Cash	$ 2,506	$ 3,030
Prepaid expenses	747	0
Total Current assets	3,253	3,030
Capital Assets
Equipment, net of depreciation	4,850	21,254
Total Capital assets	4,850	21,254
Total Assets	8,103	24,284
Current Liabilities
Loan from related parties	24,207	23,863
Accounts Payable	0	2,198
Total Liabilities	24,207	26,061
Commitments and Contingencies
Stockholders' Equity
Common stock, $0.001 par value, 75,000,000 shares authorized; 2,027,000 and 2,027,000 shares issued and outstanding as of September 30, 2019 and December 31, 2018 respectively	2,027	2,027
Additional paid-in-capital	$ 25,823	$ 25,823
Accumulated Deficit	(43,954)	(29,627)
Total Stockholders' Equity	(16,104)	(1,777)
Total Liabilities and Stockholders' Equity	$ 8,103	$ 24,284

BALANCE SHEETS (Unaudited) (Par

BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Common stock par value	$ 0.001	$ 0.001
Common stock shares authorized	75,000,000	75,000,000
Common stock shares issued and outstanding	2,027,000	2,027,000

STATEMENTS OF OPERATIONS (Unaud

STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Income Statement [Abstract]
Revenue	$ 0	$ 3,678	$ 0	$ 8,694
Cost of sales	0	1,735	0	4,100
Gross profit	0	1,943	0	4,594
Operating expenses
Professional fees	2,000	7,400	8,450	15,350
Rent	0	1,050	1,750	1,750
DTC eligibility	0	8,500	0	8,500
General and administrative expenses	1,101	2,376	4,127	3,964
Net loss from operations	(3,101)	(17,383)	(14,327)	(24,970)
Loss before taxes	(3,101)	(17,383)	(14,327)	(24,970)
Provision for taxes	0	0	0	0
Net loss	$ (3,101)	$ (17,383)	$ (14,327)	$ (24,970)
Loss per common share: Basic and Diluted	$ 0	$ (0.01)	$ (0.01)	$ (0.01)
Weighted Average Number of Common Shares Outstanding: Basic and Diluted	2,027,000	2,027,000	2,027,000	1,732,113

STATEMENTS OF CHANGES IN STOCKH

STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Unaudited) - USD ($)	Total	Number of Common Shares	Additional Paid-in- Capital	Deficit accumulated
Balances	$ 1,276	$ 1,500		$ (224)
Balances (in shares)		1,500,000
Balances	1,276	$ 1,500		(224)
Balances as of March 31, 2019 (in shares)		1,500,000
Balances	1,276	$ 1,500		(224)
Balances (in shares) at Mar. 31, 2018		1,500,000
Balances (in shares)		1,500,000
Net loss for three months	(6,823)			(6,823)
Balances	1,276	$ 1,500		(224)
Balances as of March 31, 2019 (in shares)		1,500,000
Balances at Dec. 31, 2017	1,276	$ 1,500		(224)
Balances	(5,547)	$ 1,500		(7,047)
Balances (in shares)		1,500,000
Balances	(5,547)	$ 1,500		(7,047)
Balances as of March 31, 2019 (in shares)		1,500,000
Balances	$ (5,547)	$ 1,500		(7,047)
Balances (in shares) at Jun. 30, 2018		2,027,000
Balances (in shares)		2,027,000
Common Shares issued for cash at $0.05 per share	26,350	527	25,823
Common Shares issued for cash at $0.05 per share (in shares)		527,000
Net loss for three months	$ (764)			(764)
Balances	(5,547)	$ 1,500		(7,047)
Balances as of March 31, 2019 (in shares)		2,027,000
Balances at Mar. 31, 2018	(5,547)	$ 1,500		(7,047)
Balances	20,039	$ 2,027	$ 25,823	(7,811)
Balances (in shares)		2,027,000
Balances	20,039	$ 2,027	25,823	(7,811)
Balances as of March 31, 2019 (in shares)		2,027,000
Balances	20,039	$ 2,027	25,823	(7,811)
Balances (in shares) at Sep. 30, 2018		2,027,000
Balances (in shares)		2,027,000
Net loss for three months	(17,383)			(17,383)
Balances	20,039	$ 2,027	25,823	(7,811)
Balances as of March 31, 2019 (in shares)		2,027,000
Balances at Jun. 30, 2018	20,039	$ 2,027	25,823	(7,811)
Balances	2,656	$ 2,027	25,823	(25,194)
Balances (in shares)		2,027,000
Balances	2,656	$ 2,027	25,823	(25,194)
Balances as of March 31, 2019 (in shares)		2,027,000
Balances	2,656	$ 2,027	25,823	(25,194)
Balances (in shares) at Dec. 31, 2018		2,027,000
Balances (in shares)		2,027,000
Net loss for three months	(4,433)			(4,433)
Balances	2,656	$ 2,027	25,823	(25,194)
Balances as of March 31, 2019 (in shares)		2,027,000
Balances at Sep. 30, 2018	2,656	$ 2,027	25,823	(25,194)
Balances	(1,777)	$ 2,027	25,823	(29,627)
Balances (in shares)		2,027,000
Balances	(1,777)	$ 2,027	25,823	(29,627)
Balances as of March 31, 2019 (in shares)		2,027,000
Balances	(1,777)	$ 2,027	25,823	(29,627)
Balances (in shares) at Mar. 31, 2019		2,027,000
Balances (in shares)		2,027,000
Net loss for three months	(6,649)			(6,649)
Balances	(1,777)	$ 2,027	25,823	(29,627)
Balances as of March 31, 2019 (in shares)		2,027,000
Balances at Dec. 31, 2018	(1,777)	$ 2,027	25,823	(29,627)
Balances	(8,426)	$ 2,027	25,823	(36,276)
Balances (in shares)		2,027,000
Balances	(8,426)	$ 2,027	25,823	(36,276)
Balances as of March 31, 2019 (in shares)		2,027,000
Balances	(8,426)	$ 2,027	25,823	(36,276)
Balances (in shares) at Jun. 30, 2019		2,027,000
Balances (in shares)		2,027,000
Net loss for three months	(4,577)			(4,577)
Balances	(8,426)	$ 2,027	25,823	(36,276)
Balances as of March 31, 2019 (in shares)		2,027,000
Balances at Mar. 31, 2019	(8,426)	$ 2,027	25,823	(36,276)
Balances	(13,003)	$ 2,027	25,823	(40,853)
Balances (in shares)		2,027,000
Balances	(13,003)	$ 2,027	25,823	(40,853)
Balances as of March 31, 2019 (in shares)		2,027,000
Balances	(13,003)	$ 2,027	25,823	(40,853)
Balances (in shares) at Sep. 30, 2019		2,027,000
Balances (in shares)		2,027,000
Net loss for three months	(3,101)			(3,101)
Balances	(13,003)	$ 2,027	25,823	(40,853)
Balances as of March 31, 2019 (in shares)		2,027,000
Balances at Jun. 30, 2019	(13,003)	$ 2,027	25,823	(40,853)
Balances	(16,104)	$ 2,027	25,823	(43,954)
Balances (in shares)		2,027,000
Balances	$ (16,104)	$ 2,027	$ 25,823	$ (43,954)
Balances as of March 31, 2019 (in shares)		2,027,000

STATEMENTS OF CHANGES IN STOC_2

STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical)	3 Months Ended
	Jun. 30, 2018USD ($)
Statement of Stockholders' Equity [Abstract]
Common Shares issued for cash, dividends per share	$ 0.05

STATEMENTS OF CASH FLOWS (Unaud

STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Operating Activities
Net loss	$ (14,327)	$ (24,970)
Depreciation expense	1,404	1,244
Decrease (increase) in prepaid expenses	(747)	0
Increase (Decrease) in accounts payable	(2,198)	6,000
Net cash (used in) provided by operating activities	(15,868)	(17,726)
Investing Activities
Purchase of capital assets	0	(23,150)
Sale of Capital Assets	15,000	0
Net cash provided by (used in) investing activities	15,000	(23,150)
Financing Activities
Proceeds from sale of common stock	0	26,350
Proceeds from loan from shareholder	6,844	23,639
Loan repayment	(6,500)	0
Net cash provided by financing activities	344	49,989
Net decrease in cash and equivalents	(524)	9,113
Cash and equivalents at beginning of the period	3,030	1,500
Cash and equivalents at end of the period	2,506	10,613
Cash paid for:
Interest	0	0
Taxes	$ 0	$ 0

- ORGANIZATION AND BASIS OF PRE

- ORGANIZATION AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2019
- ORGANIZATION AND BASIS OF PRESENTATION [Abstract]
- ORGANIZATION AND BASIS OF PRESENTATION	NOTE 1 - ORGANIZATION AND BASIS OF PRESENTATION Organization and Description of Business EXENT CORP. (“the Company”) was incorporated under the laws of the State of Nevada, U.S. on February 15, 2017. The Company manufactures and sells drywall steel studs. Since inception through September 30, 2019 the Company has generated $8,694 in revenue and has accumulated losses of $43,954. The accompanying financial statements have been prepared by the Company without audit. Management believes that estimates are proper, all adjustments necessary to present fairly the financial position, results of operations, and cash flows at September 30, 2019 and for the related periods presented. Operating results for the nine months ended September 30, 2019 are not necessarily indicative of the final results that may be expected for the year ending December 31, 2019. These financial statements and footnotes should be read in conjunction with the audited financial statements for the year ended December 31, 2018, filed with the Securities and Exchange Commission. GOING CONCERN The financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has incurred a loss since Inception (February 15, 2017) resulting in an accumulated deficit of $43,954 as of September 30, 2019 and further losses are anticipated in the development of its business. Accordingly, there is substantial doubt about the Company's ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with existing cash on hand and loans from directors and/or private placement of common stock.

- SUMMARY OF SIGNIFICANT ACCOUN

- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2019
- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - 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 and are presented in US dollars. The Company has adopted December 31 as its fiscal year end. Basic Income (Loss) Per Share The Company computes loss per share in accordance with “ASC-260”, “Earnings per Share” which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. At September 30, 2019 and 2018, the Company did not have any dilutive securities and other contracts. As a result, diluted loss per share is the same as basic loss per share for the periods presented. Cash and Cash Equivalents The Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes. Dividends The Company has not adopted any policy regarding payment of dividends. No dividends have been paid or declared during any of the periods shown. Income Taxes The Company follows the liability method of accounting for income taxes pursuant to ASC 740. 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. Advertising Costs The Company's policy regarding advertising is to expense advertising when incurred. The Company incurred advertising expense of $0 during the nine months ended September 30, 2019 and for the nine months ended September 30, 2018 . Impairment of Long-Lived Assets The Company continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles 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 the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Stock-Based Compensation As of September 30, 2019 the Company has not issued any stock-based payments to its employees. Stock-based compensation is accounted for at fair value in accordance with ASC 718. To date, the Company has not adopted a stock option plan and has not granted any stock options. Revenue Recognition The Company adopted Accounting Standards Codification (“ASC”) Topic 606, “Revenue from Contracts with Customers, which outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers that supersedes most current revenue recognition guidance. The updated guidance, and subsequent clarifications, collectively referred to as ASC 606, require an entity to recognize revenue when it transfers control of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. We adopted Topic 606 since inception on February 15, 2017. Revenues for reporting periods beginning after February 15, 2017 are presented under Topic 606. While Topic 606 requires additional disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers, its adoption has not had a material impact on the measurement or recognition of our revenues. Recent Accounting Pronouncements The Company has reviewed all the recent accounting pronouncements issued to date of the issuance of these financial statements, and does not believe any of these pronouncements will have a material impact on the Company. Property and Equipment Depreciation Policy The Company purchased a machine for drywall steel studs manufacturing for $17,000 . On May 14, 2018, the Company purchased office equipment for $4,900. Equipment is stated at cost and depreciated on the straight line method over the estimated life of the assets, which is 10 years. Company purchased a computer for $1,250. It is stated at cost and depreciated on the straight line method over the estimated life of the assets, which is 3 years. On June 6, 2019, the Company sold a machine for drywall steel studs manufacturing for $15,000. This is at book value so there is no gain or loss. Capitalization Policy A “Capital Asset” is a unit of property with a useful life exceeding one year and a per unit acquisition cost exceeding $1,000. Capital assets will be capitalized and depreciated over their useful lives. All Capital Assets are recorded at historical cost as of the date acquired. Tangible assets costing below the aforementioned threshold amount are recorded as an expense in the accounting records and financial statements of the business. In addition, assets with an economic useful life of 12 months or less must be expensed for both book and financial reporting purposes.

- CAPITAL STOCK

- CAPITAL STOCK	9 Months Ended
	Sep. 30, 2019
- CAPITAL STOCK [Abstract]
- CAPITAL STOCK	NOTE 3 - CAPITAL STOCK The Company has 75,000,000 shares of common stock authorized with a par value of $0.001 per share. On November 15, 2017 the Company issued 1,500,000 shares of its common stock at $0.001 per share for total proceeds of $1,500. In May and June 2018, the Company sold 527,000 shares of its common stock at $0.05 per share for total proceeds of $26,350. As of September 30, 2019 the Company had 2,027,000 shares issued and outstanding.

- RELATED PARTY TRANSACTIONS

- RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2019
- RELATED PARTY TRANSACTIONS [Abstract]
- RELATED PARTY TRANSACTIONS	NOTE 4 - RELATED PARTY TRANSACTIONS In support of the Company's efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by officers, directors, or shareholders. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances are considered temporary in nature and have not been formalized by a promissory note. Since February 15, 2017 (I nception ) through September 30, 2019, the Company's sole officer and director loaned the Company $ 30,707 to pay for incorporation costs and operating expenses . In July, 2019, the Company made loan repayment of $6,500. As of September 30, 2019 , the net amount outstanding was $ 24,207 . The loan is non-interest bearing, due upon demand and unsecured. The Company's sole officer and director provided services and office space. The Company does not pay any rent to its sole officer and director and there is no agreement to pay any rent in the future.

- SUBSEQUENT EVENTS

- SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2019
- SUBSEQUENT EVENTS [Abstract]
- SUBSEQUENT EVENTS	NOTE 5- SUBSEQUENT EVENTS In accordance with ASC 855-10 the Company has analyzed its operations subsequent to September 30, 2019 to the date these financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these financial statements.

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2019
Significant Accounting Policies (Policies) [Abstract]
Basis of Presentation	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 and are presented in US dollars. The Company has adopted December 31 as its fiscal year end. Basic Income (Loss) Per Share The Company computes loss per share in accordance with “ASC-260”, “Earnings per Share” which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. At September 30, 2019 and 2018, the Company did not have any dilutive securities and other contracts. As a result, diluted loss per share is the same as basic loss per share for the periods presented. Cash and Cash Equivalents The Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes. Dividends The Company has not adopted any policy regarding payment of dividends. No dividends have been paid or declared during any of the periods shown. Income Taxes The Company follows the liability method of accounting for income taxes pursuant to ASC 740. 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. Advertising Costs The Company's policy regarding advertising is to expense advertising when incurred. The Company incurred advertising expense of $0 during the nine months ended September 30, 2019 and for the nine months ended September 30, 2018 . Impairment of Long-Lived Assets The Company continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles 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 the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Stock-Based Compensation As of September 30, 2019 the Company has not issued any stock-based payments to its employees. Stock-based compensation is accounted for at fair value in accordance with ASC 718. To date, the Company has not adopted a stock option plan and has not granted any stock options. Revenue Recognition The Company adopted Accounting Standards Codification (“ASC”) Topic 606, “Revenue from Contracts with Customers, which outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers that supersedes most current revenue recognition guidance. The updated guidance, and subsequent clarifications, collectively referred to as ASC 606, require an entity to recognize revenue when it transfers control of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. We adopted Topic 606 since inception on February 15, 2017. Revenues for reporting periods beginning after February 15, 2017 are presented under Topic 606. While Topic 606 requires additional disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers, its adoption has not had a material impact on the measurement or recognition of our revenues. Recent Accounting Pronouncements The Company has reviewed all the recent accounting pronouncements issued to date of the issuance of these financial statements, and does not believe any of these pronouncements will have a material impact on the Company. Property and Equipment Depreciation Policy The Company purchased a machine for drywall steel studs manufacturing for $17,000 . On May 14, 2018, the Company purchased office equipment for $4,900. Equipment is stated at cost and depreciated on the straight line method over the estimated life of the assets, which is 10 years. Company purchased a computer for $1,250. It is stated at cost and depreciated on the straight line method over the estimated life of the assets, which is 3 years. On June 6, 2019, the Company sold a machine for drywall steel studs manufacturing for $15,000. This is at book value so there is no gain or loss. Capitalization Policy A “Capital Asset” is a unit of property with a useful life exceeding one year and a per unit acquisition cost exceeding $1,000. Capital assets will be capitalized and depreciated over their useful lives. All Capital Assets are recorded at historical cost as of the date acquired. Tangible assets costing below the aforementioned threshold amount are recorded as an expense in the accounting records and financial statements of the business. In addition, assets with an economic useful life of 12 months or less must be expensed for both book and financial reporting purposes.

- ORGANIZATION AND BASIS OF P_2

- ORGANIZATION AND BASIS OF PRESENTATION (Details Text)	32 Months Ended
	Sep. 30, 2019USD ($)
- ORGANIZATION AND BASIS OF PRESENTATION [Abstract]
Since inception through September 30, 2019 the Company has generated $8,694 in revenue	$ 8,694
Since inception through September 30, 2019 the Company has accumulated losses of $43,954.	43,954
The Company has incurred a loss since Inception (February 15, 2017) resulting in an accumulated deficit of $43,954 as of September 30, 2019 and further losses are anticipated in the development of its business	$ 43,954

- SUMMARY OF SIGNIFICANT ACCO_2

- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Text) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Jun. 06, 2019	May 14, 2018
Summary Of Significant Accounting Policies Details [Abstract]
The Company incurred advertising expense of $0 during the nine months ended September 30, 2019 and for the nine months ended September 30, 2018.	$ 0	$ 0
The Company purchased a machine for drywall steel studs manufacturing for $17,000				$ 17,000
On May 14, 2018, the Company purchased office equipment for $4,900				$ 4,900
Company purchased a computer for $1,250	$ 1,250
On June 6, 2019, the Company sold a machine for drywall steel studs manufacturing for $15,000			$ 15,000

- CAPITAL STOCK (Details Text)

- CAPITAL STOCK (Details Text) - USD ($)	Sep. 30, 2019	Jun. 30, 2018	Nov. 15, 2017
Dividends, Common Stock [Abstract]
On November 15, 2017 the Company issued 1,500,000 shares of its common stock at $0.001 per share for total proceeds of $1,500			$ 1,500,000
In May and June 2018, the Company sold 527,000 shares of its common stock at $0.05 per share for total proceeds of $26,350.		527,000
As of September 30, 2019 the Company had 2,027,000 shares issued and outstanding.	$ 2,027,000

- RELATED PARTY TRANSACTIONS (D

- RELATED PARTY TRANSACTIONS (Details Text) - USD ($)	1 Months Ended	9 Months Ended
	Jul. 30, 2019	Sep. 30, 2019
Related Party Transaction, Due from (to) Related Party, Current [Abstract]
Since February 15, 2017 (Inception) through September 30, 2019, the Company's sole officer and director loaned the Company $30,707 to pay for incorporation costs and operating expenses		$ 30,707
In July, 2019, the Company made loan repayment of $6,500	$ 6,500
As of September 30, 2019, the net amount outstanding was $24,207		$ 24,207