REST EZ (RTEZ) 10-K 14 Jul 22 2022 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Mar. 31, 2022	Jun. 28, 2022	Sep. 30, 2021
Document Information Line Items
Entity Registrant Name	REST EZ, INC.
Document Type	10-K
Current Fiscal Year End Date	--03-31
Entity Common Stock, Shares Outstanding		20,000,000
Entity Public Float			$ 62,400
Amendment Flag	false
Entity Central Index Key	0001733861
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Mar. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Document Annual Report	true
Document Transition Report	false
Entity File Number	333-256498
Entity Incorporation, State or Country Code	WY
Entity Tax Identification Number	82-4268982
Entity Address, Address Line One	1398 W. Mason Hollow Dr.
Entity Address, City or Town	Riverton
Entity Address, State or Province	UT
Entity Address, Postal Zip Code	84065
City Area Code	(801)
Local Phone Number	300-2542
Title of 12(b) Security	None
No Trading Symbol Flag	true
Security Exchange Name	NONE
Entity Interactive Data Current	Yes
Auditor Firm ID	2738
Auditor Name	M&K CPAS, PLLC
Auditor Location	Houston, TX

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Current assets
Cash and cash equivalents	$ 431	$ 12,350
Deposits	405,000	80,150
Inventory	2,550	26,450
Total Current Assets	407,981	118,950
Total Assets	407,981	118,950
Current liabilities
Income taxes payable	41,687	0
Loan from related party	118,450	133,061
Total current liabilities	160,137	133,061
Stockholders' equity (deficit)
Common stock, $0.001 par value, 100,000,000 shares authorized, 20,000,000 shares issued and outstanding as of March 31, 2022 and 2021	20,000	20,000
Additional paid-in capital	111,291	21,307
Retained earnings (Accumulated deficit)	116,553	(55,418)
Total stockholders' equity (deficit)	247,844	(14,111)
Total liabilities and stockholders' equity (deficit)	$ 407,981	$ 118,950

BALANCE SHEETS (Parentheticals)

BALANCE SHEETS (Parentheticals) - $ / shares	Mar. 31, 2022	Mar. 31, 2021
Statement of Financial Position [Abstract]
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares issued	20,000,000	20,000,000
Common stock, shares outstanding	20,000,000	20,000,000
Common stock, shares authorized	100,000,000	100,000,000

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Income Statement [Abstract]
Revenue	$ 519,443	$ 105,000
Cost of goods sold	269,050	105,000
Gross profit	250,393	0
Operating expenses:
General and administrative	26,751	12,580
Total operating expenses	26,751	12,580
Net Operating Income (loss)	223,642	(12,580)
Other income (expense):
Interest expense	(9,984)	(10,642)
Total other expense	(9,984)	(10,642)
Income (loss) before provision for income taxes	213,658	(23,222)
Provision for income taxes	(41,687)	0
Net income (loss)	$ 171,971	$ (23,222)
Net income (loss) per share - basic (in Dollars per share)	$ 0.01	$ 0
Net income (loss) per share - diluted (in Dollars per share)	$ 0.01	$ 0
Weighted average shares outstanding - basic (in Shares)	20,000,000	20,000,000
Weighted average shares outstanding - diluted (in Shares)	20,000,000	20,000,000

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$ 171,971	$ (23,222)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Imputed interest on related party loan	9,984	10,642
Changes in assets and liabilities:
Deposits	(324,850)	(80,150)
Inventory	23,900	105,000
Bank overdraft	0	(6)
Income tax payable	41,687	0
Net cash provided by operating activities	(77,308)	12,264
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from contributed capital	80,000	0
Due to related party	(14,611)	86
Net cash provided by financing activities	65,389	86
Net increase (decrease) in cash and cash equivalents	(11,919)	12,350
Cash and cash equivalents at beginning of period	12,350	0
Cash and cash equivalents at end of period	431	12,350
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest paid	0	0
Income taxes paid	$ 0	$ 0

STATEMENT OF CHANGES IN STOCKHO

STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Mar. 31, 2020	$ 20,000	$ 10,665	$ (32,196)	$ (1,531)
Balance (in Shares) at Mar. 31, 2020	20,000,000
Imputed interest on related party loan		10,642		10,642
Proceeds from contributed capital				0
Net income (loss)			(23,222)	(23,222)
Balance at Mar. 31, 2021	$ 20,000	21,307	(55,418)	$ (14,111)
Balance (in Shares) at Mar. 31, 2021	20,000,000			20,000,000
Imputed interest on related party loan		9,984		$ 9,984
Proceeds from contributed capital		80,000		80,000
Net income (loss)			171,971	171,971
Balance at Mar. 31, 2022	$ 20,000	$ 111,291	$ 116,553	$ 247,844
Balance (in Shares) at Mar. 31, 2022	20,000,000			20,000,000

General Organization and Busine

General Organization and Business	12 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	Note 1. General Organization and Business Rest EZ, Inc. (the “Company”) was incorporated on October 17, 2016. The Company has passed through all stages of development to full operations from incorporation, at the present time the company is currently in full Production and Distribution to wholesalers and retailers as well as online at www.RestEz.net. Rest EZ Inc. has commenced its major operations of having one product a liquid gel capsule named Rest EZ Sleep Aid Supplement, manufactured by an unaffiliated outside provider (Sport Energy) that manufactures liquid gels to various Companies, but has not distributed this product to anyone except Rest EZ Inc. The Company’s year-end is March 31.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	Note 2. Summary of Significant Accounting Policies Basis of Presentation The financial statements have been prepared in accordance with United States generally accepted accounting principles and reflect all adjustments which, in the opinion of management, are necessary for a fair presentation. All such adjustments are of a normal recurring nature. Use of Estimates The preparation of financial statements in conformity with GAAP 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 revenue and expenses during the reporting period. Actual results could differ from those estimates. Fair Value of Financial Instruments The Company’s balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period between the origination of these instruments and their expected realization. FASB Accounting Standards Codification (ASC) 820 Fair Value Measurements and Disclosures Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 3 - Inputs that are both significant to the fair value measurement and unobservable. The adoption of this standard did not have a material effect on the Company’s financial statements as reflected herein. The carrying amounts of cash and accrued expenses reported on the balance sheet are estimated by management to approximate fair value primarily due to the short-term nature of the instruments. The Company had no items that required fair value measurement on a recurring basis. Basic and Diluted Loss Per Share Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. At March 31, 2022 and 2021, there were no dilutive securities excluded from the calculation of fully-diluted loss per share because the effect would have been anti-dilutive. Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. The Company's bank accounts are deposited in insured institutions. The funds are insured up to $250,000. At March 31, 2022 and 2021, the Company's bank deposits did not exceed the insured amounts. Concentrations of Credit Risk Financial instruments and related items, which potentially subject the Company to concentrations of credit risk, consist primarily of cash, cash equivalents and deposits on inventory. The Company places its cash in quality financial institutions; at times, such investments may be in excess of applicable government mandated insurance limit. During the years March 31, 2022 and 2021, one customer accounted for 100% of the Company’s total sales. Stock-Based Compensation As of March 31, 2022, the Company has not issued any stock-based payments to its employees. Stock-based compensation is accounted for at fair value in accordance with ASC 718, when applicable. To date, the Company has not adopted a stock option plan and has not granted any stock options. Income Taxes The Company follows the liability method of accounting for income taxes. Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences). The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Revenue Recognition The Company recognizes revenue from product sales upon product delivery. All of our products are shipped through a third-party fulfillment center to the customer and the customer takes title to product and assumes risk and ownership of the product when it is delivered. Shipping charges to customers and sales taxes collectible from customers, if any, are included in revenues. Deferred revenue recorded on the balance sheet represents payments received by the Company in advance of the product being delivered. Effective June 1, 2018, the Company adopted ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from the commercial sales of products by applying the following steps: (1) identifying the contract with a customer; (2) identifying the performance obligations in the contract; (3) determining the transaction price; (4) allocating the transaction price to each performance obligation in the contract; and (5) recognizing revenue when each performance obligation is satisfied. All revenue during the years ended March 31, 2022 and 2021 was from product sales. Inventories Inventories are stated at the lower of cost or net realizable value, using the first-in, first-out method. The Company reviews its inventory for obsolescence and any inventory identified as obsolete is reserved or written off. The Company’s determination of obsolescence is based on assumptions about the demand for its products, product expiration dates, estimated future sales, and management’s future plans. Commitments and Contingencies The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. There are no known commitments or contingencies as of March 31, 2022 and 2021. Recently Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standard Board (“FASB”) or other standard setting bodies that the Company adopts as of the specified effective date. Unless otherwise discussed, the Company does not believe that the impact of recently issued standards that are not yet effective will have a material impact on the Company’s financial position or results of operations upon adoption. There are various other updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on our consolidated financial position, results of operations or cash flows.

Going Concern

Going Concern	12 Months Ended
	Mar. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Substantial Doubt about Going Concern [Text Block]	Note 3. Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. For the year ended March 31, 2022, the Company had net income of $171,971. As of March 31, 2022, the Company had net working capital of $247,844 and retained earnings of $116,553. The Company’s sales have all been from one customer. Without additional capital and without increasing its customer base, the Company may not be able to remain in business. These factors raise a substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from the possible inability of the Company to continue as a going concern. Achievement of the Rest EZ, Inc.’s business objective is basically dependent upon the judgment, skill and knowledge the Company’s management. Mr. Sosa is currently the Company’s sole executive officer and director. There can be no assurance that a suitable replacement could be found for our sole executive officer and director upon his retirement, resignation, inability to act on our behalf, or death.

Deposits

Deposits	12 Months Ended
	Mar. 31, 2022
Disclosure Text Block Supplement [Abstract]
Other Assets Disclosure [Text Block]	Note 4. Deposits The Company deposits funds with its supplier in advance of inventory purchases. The amount of outstanding deposits at March 31, 2022 and 2021 was $405,000 and $80,150, respectively.

Inventory

Inventory	12 Months Ended
	Mar. 31, 2022
Inventory Disclosure [Abstract]
Inventory Disclosure [Text Block]	Note 5. Inventory Inventory consists of one product, a liquid gel capsule named Rest EZ Sleep Aid Supplement, manufactured by an unaffiliated outside provider. At March 31, 2022 and 2021, inventory consisted of the following: March 31, 2022 March 31, 2021 Finished Goods Inventory $ 2,550 $ 26,450

Loan from Related Party

Loan from Related Party	12 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	Note 6. Loan from Related Party As of March 31, 2022, Brandon Sosa, President and sole shareholder of the Company, had loaned the Company the amount of $118,450, net of repayments of $35,208, for operating capital. During the year ended March 31, 2022, the Company received funds in the amount of $8,914 and made repayments in the amount $23,525 on this loan. As of March 31, 2021, Mr. Sosa had loaned the Company the amount of $133,061, net of repayments of $11,683. During the year ended March 31, 2021, the Company received funds in the amount of $94 and made repayments in the amount $8 on this loan. The Company imputed interest on this loan at the rate of 8% per year. During the years ended March 31, 2022 and 2021, the Company recorded interest in the amount of $9,984 and $10,642, respectively, on this loan and charged these amounts to additional paid-in capital.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Mar. 31, 2022
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	Note 7. Stockholders Equity The Company has 100,000,000 authorized shares of common stock with $0.001 par value. As of March 31, 2022 and 2021, there were 20,000,000 shares of common stock outstanding. During the years ended March 31, 2022 and 2021, the Company charged the amounts of $9,984 and $10,642 respectively, to additional paid-in capital pursuant to a loan from Brand Sosa, the Company’s President. See note 6. On May 26, 2021, the Company filed a Form S-1 with the Securities Exchange Commission in order to register the Company’s currently outstanding 20,000,000 shares of common stock. This registration statement became effective on July 19, 2021. During the year ended March 31, 2022, Brandon Sosa, the Company’s founder and CEO, sold 8,000,000 shares of common stock he personally owned to outside investors at a price of $0.01 per share. Proceeds in the net amount of $80,000 were contributed to the Company, and are recorded as contributed capital on the Company’s statement of stockholder’s equity (deficit) at March 31, 2022. Previous to this sale of shares, Mr. Sosa owned 20,000,000 shares of the Company’s common stock; subsequent to this sale of shares, Mr. Sosa owned 12,000,000 shares of the Company’s common stock.

Income Taxes

Income Taxes	12 Months Ended
	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	Note 8. Income Taxes There is no current or deferred income tax expense or benefit for the period ended March 31, 2022 and 2021. The Company accounts for income taxes under FASB ASC 740-10, which provides for an asset and liability approach of accounting for income taxes. Under this approach, deferred tax assets and liabilities are recognized based on anticipated future tax consequences, using currently enacted tax laws, attributed to temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts calculated for income tax purposes. The components of the income tax provision include: Year ended March 31, 2022 2021 Net income (loss) 213,658 (23,222 ) Effective tax rate 26 % 26 % Tax at statutory rate 55,551 (6,038 ) Change in valuation allowance (13,864 ) 6,038 Provision for income tax 41,687 - At March 31, 2022 and 2021, the Company had a net operating loss carryforward in the amount of $0 and $53,322, respectively.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Mar. 31, 2022
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	Note 9. Related Party Transactions The Company uses a corporate office located at: 1398 W. Mason Hollow Drive, Riverton, Utah 84065. This facility is being provided to the Company free of charge by the Company’s CEO. See notes 6 and 7 for disclosure of additional related party transactions.

Subsequent Events

Subsequent Events	12 Months Ended
	Mar. 31, 2022
Subsequent Events [Abstract]
Subsequent Events [Text Block]	Note 10. Subsequent Events The Company has evaluated events occurring subsequent to March 31, 2022 through the date these financial statements were issued and noted no items requiring disclosure.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The financial statements have been prepared in accordance with United States generally accepted accounting principles and reflect all adjustments which, in the opinion of management, are necessary for a fair presentation. All such adjustments are of a normal recurring nature.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with GAAP 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 revenue and expenses during the reporting period. Actual results could differ from those estimates.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments The Company’s balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period between the origination of these instruments and their expected realization. FASB Accounting Standards Codification (ASC) 820 Fair Value Measurements and Disclosures Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 3 - Inputs that are both significant to the fair value measurement and unobservable. The adoption of this standard did not have a material effect on the Company’s financial statements as reflected herein. The carrying amounts of cash and accrued expenses reported on the balance sheet are estimated by management to approximate fair value primarily due to the short-term nature of the instruments. The Company had no items that required fair value measurement on a recurring basis.
Earnings Per Share, Policy [Policy Text Block]	Basic and Diluted Loss Per Share Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. At March 31, 2022 and 2021, there were no dilutive securities excluded from the calculation of fully-diluted loss per share because the effect would have been anti-dilutive.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. The Company's bank accounts are deposited in insured institutions. The funds are insured up to $250,000. At March 31, 2022 and 2021, the Company's bank deposits did not exceed the insured amounts.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentrations of Credit Risk Financial instruments and related items, which potentially subject the Company to concentrations of credit risk, consist primarily of cash, cash equivalents and deposits on inventory. The Company places its cash in quality financial institutions; at times, such investments may be in excess of applicable government mandated insurance limit. During the years March 31, 2022 and 2021, one customer accounted for 100% of the Company’s total sales.
Share-Based Payment Arrangement [Policy Text Block]	Stock-Based Compensation As of March 31, 2022, the Company has not issued any stock-based payments to its employees. Stock-based compensation is accounted for at fair value in accordance with ASC 718, when applicable. To date, the Company has not adopted a stock option plan and has not granted any stock options.
Income Tax, Policy [Policy Text Block]	Income Taxes The Company follows the liability method of accounting for income taxes. Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences). The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
Revenue [Policy Text Block]	Revenue Recognition The Company recognizes revenue from product sales upon product delivery. All of our products are shipped through a third-party fulfillment center to the customer and the customer takes title to product and assumes risk and ownership of the product when it is delivered. Shipping charges to customers and sales taxes collectible from customers, if any, are included in revenues. Deferred revenue recorded on the balance sheet represents payments received by the Company in advance of the product being delivered. Effective June 1, 2018, the Company adopted ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from the commercial sales of products by applying the following steps: (1) identifying the contract with a customer; (2) identifying the performance obligations in the contract; (3) determining the transaction price; (4) allocating the transaction price to each performance obligation in the contract; and (5) recognizing revenue when each performance obligation is satisfied. All revenue during the years ended March 31, 2022 and 2021 was from product sales.
Inventory, Policy [Policy Text Block]	Inventories Inventories are stated at the lower of cost or net realizable value, using the first-in, first-out method. The Company reviews its inventory for obsolescence and any inventory identified as obsolete is reserved or written off. The Company’s determination of obsolescence is based on assumptions about the demand for its products, product expiration dates, estimated future sales, and management’s future plans.
Commitments and Contingencies, Policy [Policy Text Block]	Commitments and Contingencies The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. There are no known commitments or contingencies as of March 31, 2022 and 2021.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standard Board (“FASB”) or other standard setting bodies that the Company adopts as of the specified effective date. Unless otherwise discussed, the Company does not believe that the impact of recently issued standards that are not yet effective will have a material impact on the Company’s financial position or results of operations upon adoption. There are various other updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on our consolidated financial position, results of operations or cash flows.

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Mar. 31, 2022
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	Inventory consists of one product, a liquid gel capsule named Rest EZ Sleep Aid Supplement, manufactured by an unaffiliated outside provider. At March 31, 2022 and 2021, inventory consisted of the following: March 31, 2022 March 31, 2021 Finished Goods Inventory $ 2,550 $ 26,450

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	The components of the income tax provision include: Year ended March 31, 2022 2021 Net income (loss) 213,658 (23,222 ) Effective tax rate 26 % 26 % Tax at statutory rate 55,551 (6,038 ) Change in valuation allowance (13,864 ) 6,038 Provision for income tax 41,687 -

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Details)	12 Months Ended
	Mar. 31, 2022 USD ($)
Summary of Significant Accounting Policies (Details) [Line Items]
Cash, FDIC Insured Amount	$ 250,000
Credit Concentration Risk [Member] | Revenue Benchmark [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration Risk, Customer	one customer
Customer Concentration Risk [Member] | Revenue Benchmark [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration Risk, Percentage	100%

Going Concern (Details)

Going Concern (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net Income (Loss) Attributable to Parent	$ 171,971	$ (23,222)
Working Capital (Deficit)	247,844
Retained Earnings (Accumulated Deficit)	$ 116,553	$ (55,418)

Deposits (Details)

Deposits (Details) - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Disclosure Text Block Supplement [Abstract]
Deposit Assets	$ 405,000	$ 80,150

Inventory (Details) - Schedule

Inventory (Details) - Schedule of Inventory, Current - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Schedule of Inventory, Current [Abstract]
Finished Goods Inventory	$ 2,550	$ 26,450

Loan from Related Party (Detail

Loan from Related Party (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Loan from Related Party (Details) [Line Items]
Due to Related Parties, Current	$ 118,450	$ 133,061
Repayments of Related Party Debt	$ 35,208	11,683
Imputed Interest, Interest Rate, Percentage	8%
Imputed Interest	$ 9,984	10,642
Chief Executive Officer [Member]
Loan from Related Party (Details) [Line Items]
Repayments of Related Party Debt	23,525	8
Proceeds from Related Party Debt	$ 8,914	$ 94

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Oct. 17, 2016
Stockholders' Equity (Details) [Line Items]
Common Stock, Shares Authorized	100,000,000	100,000,000
Common Stock, Par or Stated Value Per Share (in Dollars per share)	$ 0.001	$ 0.001
Common Stock, Shares, Outstanding	20,000,000	20,000,000
Imputed Interest (in Dollars)	$ 9,984	$ 10,642
Sale of Stock, Number of Shares Issued in Transaction	8,000,000
Sale of Stock, Price Per Share (in Dollars per share)	$ 0.01
Proceeds from Contributed Capital (in Dollars)	$ 80,000	$ 0
Chief Executive Officer [Member]
Stockholders' Equity (Details) [Line Items]
Investment Owned, Balance, Shares	12,000,000		20,000,000

Income Taxes (Details)

Income Taxes (Details) - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Income Tax Disclosure [Abstract]
Operating Loss Carryforwards	$ 0	$ 53,322

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of Effective Income Tax Rate Reconciliation - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Schedule of Effective Income Tax Rate Reconciliation [Abstract]
Net income (loss)	$ 213,658	$ (23,222)
Effective tax rate	26%	26%
Tax at statutory rate	$ 55,551	$ (6,038)
Change in valuation allowance	(13,864)	6,038
Provision for income tax	$ 41,687	$ 0