| Summary of Significant Accounting Policies (Policies) | 3 Months Ended |
| Feb. 28, 2023 |
| Accounting Policies [Abstract] | |
| Basis of Presentation | Basis of Presentation The
accompanying unaudited condensed financial statements of the Company have been prepared in accordance with the rules and regulations of
the Securities and Exchange Commission (the "SEC"), including the instructions to Form 10-Q and Regulation S-X. Certain information
and note disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles in
the United States of America ("U.S. GAAP"), have been condensed or omitted from these statements pursuant to such rules and
regulations and, accordingly, they do not include all the information and notes necessary for comprehensive financial statements and should
be read in conjunction with our audited financial statements included in our Annual Report on Form 10-K for the year ended November
30, 2022. In
the opinion of management, all adjustments (consisting of normal accruals) considered for a fair presentation have been included. The
Company’s year-end is November 30.
10 INKY NOTES TO THE CONDENSED
UNAUDITED FINANCIAL STATEMENTS For the three months
ended February 28, 2023 Note 3 — Summary of Significant
Accounting Policies |
| Net Income (Loss) Per Common Share | Net Income
(Loss) Per Common Share The
Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share.” Net loss per share
is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. As of 2023 and 022, the Company did not have any
dilutive securities and other contracts that could, potentially, be exercised or converted into shares of common stock and then share
in the earnings of the Company. As a result, diluted loss per share is the same as basic loss per share for the periods presented. |
| Use of Estimates | Use of
Estimates The
preparation of financial statements in conformity with U.S. GAAP requires the Company’s 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. Actual results could differ from those estimates. |
| Cash and Cash Equivalents | Cash and
Cash Equivalents The
Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company
had $ 114 |
| Income Taxes | Income
Taxes The
Company follows the asset and liability method of accounting for income taxes under FASB ASC 740, “Income Taxes.” Deferred
tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial
statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are
measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to
be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period
that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected
to be realized. FASB
ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax
positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than
not to be sustained upon examination by taxing authorities. There were no unrecognized tax benefits as of February 28, 2023. The Company
recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. As of February 28, 2023, and November
30, 2022, no amounts have been accrued for the payment of interest and penalties. The Company is currently not aware of any issues under
review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax
examinations by major taxing authorities since inception.
11 INKY NOTES TO THE CONDENSED
UNAUDITED FINANCIAL STATEMENTS For the three months
ended February 28, 2023 Note 3 — Summary of Significant
Accounting Policies |
| Research and Development Policy | Research
and Development Policy ASC
730, “Research and Development”, addresses the proper accounting and reporting for research and development costs. It identifies
those activities that are to be identified as research and development, the elements of costs that shall be identified with research and
development activities, the accounting for these costs, and the financial statement disclosures related to them. Costs and expenses that
can be clearly identified as research and development are charged to expense as incurred. |
| Software Development Policy | Software
Development Policy The
Company follows the provisions of ASC 985, “Software”, which requires that all costs incurred be expensed until technological
feasibility have been established. |
| Recent Accounting Pronouncements | Recent Accounting
Pronouncements |
