Tancheng (QSJC) 10-K 16 Sep 19 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Jul. 31, 2019	Sep. 16, 2019
Document and Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Jul. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Entity Registrant Name	BIGEON CORP.
Entity Central Index Key	0001753391
Current Fiscal Year End Date	--07-31
Entity Filer Category	Non-accelerated Filer
Entity Public Float	$ 0
Entity Common Stock, Shares Outstanding		3,934,550
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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

BALANCE SHEETS - USD ($)	Jul. 31, 2019	Jul. 31, 2018
Current Assets
Cash	$ 1,425	$ 0
Prepaid Rent	177	187
Prepaid Expenses	596	0
Total Current Assets	2,198	187
TOTAL ASSETS	2,198	187
Current Liabilities
Accounts Payable	2,000	0
Related-party loan	14,994	1,632
Total Current Liabilities	16,994	1,632
Total Liabilities	$ 16,994	$ 1,632
Stockholders' Deficit
Common Stock, $0.001 par value 75,000,000 authorized, 3,572,500 and 0 shares issued and outstanding as of July 31, 2019 and 2018, respectively	3,572	0
Additional Paid in Capital	$ 1,378	$ 0
Accumulated deficit	(19,746)	(1,445)
Total Stockholders' Deficit	(14,796)	(1,445)
TOTAL LIABILITIES & STOCKHOLDERS' DEFICIT	$ 2,198	$ 187

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - USD ($)	Jul. 31, 2019	Jul. 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	3,572,500	0

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Jul. 31, 2019	Jul. 31, 2018
Income Statement [Abstract]
REVENUE	$ 0	$ 0
EXPENSES
General and Administrative Costs	79	1,408
Professional fees	18,000	0
Rent Expense	222	37
Total expenses	18,301	1,445
Income (Loss) from Operations	(18,301)	(1,445)
Income Tax Expense	0	0
NET INCOME (LOSS) AFTER TAX	$ (18,301)	$ (1,445)
Basic and Diluted Net Loss per Common Share	$ 0	$ 0
Weighted-Average Number of Common Shares Outstanding - Basic and Diluted	3,165,192	0

STATEMENT OF STOCKHOLDERS' DEFI

STATEMENT OF STOCKHOLDERS' DEFICIT - USD ($)	Total	Common Stock	Additional Paid-in Capital	Accumulated Deficit
Balance at Jun. 18, 2018	$ 0
Balance (in shares) at Jun. 18, 2018	0
Net loss	$ (1,445)			$ (1,445)
Balance at Jul. 31, 2018	(1,445)			(1,445)
Net loss	$ (18,301)			(18,301)
Common stock issued for related party loan	3,500	3,500
Common stock issued for related party loan (in shares)		$ 3,500,000
Common stock issued for cash	$ 1,450	$ 72	$ 1,378
Common stock issued for cash (in shares)		72,500
Balance at Jul. 31, 2019	$ (14,796)	$ 3,572	$ 1,378	$ (19,746)
Balance (in shares) at Jul. 31, 2019		3,572,500

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Jul. 31, 2019	Jul. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income	$ (18,301)	$ (1,445)
Adjustments to reconcile Net Income to net cash provided by operations:
Prepaid Expenses	(596)	0
Prepaid Rent	10	(187)
Accounts Payable	2,000	0
Net cash used in Operating Activities	(16,887)	(1,632)
CASH FLOWS FROM INVESTING ACTIVITIES	0	0
CASH FLOWS FROM FINANCING ACTIVITIES
Related-party loan	16,862	1,632
Proceeds from the sale of stock	1,450	0
Net cash provided by Financing Activities	18,312	1,632
Net cash increase for period	1,425	0
Cash at beginning of period	0	0
Cash at end of period	1,425	0
Cash paid during the period:
Interest paid	0	0
Income taxes paid	0	$ 0
Non-cash transaction
Common stock issued to reduce related party loan	$ 3,500

- ORGANIZATION AND OPERATIONS

- ORGANIZATION AND OPERATIONS	12 Months Ended
	Jul. 31, 2019
- ORGANIZATION AND OPERATIONS [Abstract]
- ORGANIZATION AND OPERATIONS	NOTE 1 - ORGANIZATION AND OPERATIONS Bigeon (“Company”) was incorporated on June 19, 2018 under the laws of Nevada. We are developing a new kind of messenger application. The product of the Company (“the App”) is intended to provide an entirely new way of sharing information. The App enables a user to draw a picture or a writing instead of typing the whole message. Our intended users will be the people whose jobs are connected with drawing and creating graphic animation. Bigeon's product will be an appropriate tool to make short sketches on the go and share them with others.

- SUMMARY OF SIGNIFICANT ACCOUN

- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Jul. 31, 2019
- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The Management of the Company is responsible for the selection and use of appropriate accounting policies and the appropriateness of accounting policies and their application. Critical accounting policies and practices are those that are both most important to the portrayal of the Company's financial condition and results and require management's most difficult, subjective, or complex judgments, often as a result of the need to make estimates about the effects of matters that are inherently uncertain. The Company's significant and critical accounting policies and practices are disclosed below as required by generally accepted accounting principles. Basis of Presentation The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company's year-end is July 31. Use of Estimates The preparation of financial statements in conformity with 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 amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash Equivalents The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents. The cash equivalents for the fiscal years ended July 31, 2019 and 2018 were $0. 18 Related Parties The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions. Pursuant to Section 850-10-20 the related parties include (a) affiliates of the Company; (b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825-10-15, to be accounted for by the equity method by the investing entity; (c) trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; (d) principal owners of the Company; (e) management of the Company; (f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and (g) other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. Net Income (Loss) per Common Share Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants. There were no potentially dilutive common shares outstanding as of July 31, 2019 and July 31, 2018. Recent Accounting Pronouncements The Company's management has evaluated all the recently issued, but not yet effective, accounting standards that have been issued or proposed by the FASB or other standards-setting bodies through the filing date of these financial statements and does not believe the future adoption of any such pronouncements will have a material effect on the Company's financial position and results of operations.

- GOING CONCERN

- GOING CONCERN	12 Months Ended
	Jul. 31, 2019
- GOING CONCERN [Abstract]
- GOING CONCERN	NOTE 3 - GOING CONCERN The financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business. As reflected in the financial statements, the Company had no revenues during the years ended July 31, 2019, and 2018, has reoccuring net losses, and is showing total liabilities in excess of total assets. These factors raise substantial doubt about the Company's ability to continue as a going concern. 19 The Company is attempting to commence full-scale operations and generate sufficient revenue, however the Company's cash position may not be sufficient to support the Company's daily operations long-term. Management intends to raise additional funds by way of a private or public offering. While the Company believes in the viability of its strategy to commence operations and generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company's ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public or private offering. The financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

- STOCKHOLDERS' EQUITY

- STOCKHOLDERS' EQUITY	12 Months Ended
	Jul. 31, 2019
- STOCKHOLDERS' EQUITY [Abstract]
- STOCKHOLDERS' EQUITY	NOTE 4 - STOCKHOLDERS' EQUITY Upon formation, the total number of shares of all classes of stock which the Company is authorized to issue is seventy-five million (75,000,000) shares of Common Stock, par value $0.001 per share. On September 4, 2018, the Company issued 3,500,000 shares of common stock to its President and Incorporator, Mr. Olegas Tunevicius, at $0.001 per share, which reduced the note payable due to him by $3,500. During July 2019 the Company issued 72,500 shares of common stock for cash proceeds of $1,450 at $0.02 per share. There were 3,572,500 and 0 shares of common stock issued and outstanding as of July 31, 2019, and as of July 31, 2018.

- RELATED-PARTY TRANSACTIONS

- RELATED-PARTY TRANSACTIONS	12 Months Ended
	Jul. 31, 2019
- RELATED-PARTY TRANSACTIONS [Abstract]
- RELATED-PARTY TRANSACTIONS	NOTE 5 - RELATED-PARTY TRANSACTIONS The President and sole director of the Company, Olegas Tunevicius, is the only related party with whom the Company had transactions with during the year ended July 31, 2019. During the year ended July 31, 2019, Mr. Tunevicius contributed $16,862 in cash to assist in paying for operating expenses on behalf of the Company. Also, during the year ended July 31, 2019, the Company issued 3,500,000 shares to reduce the related party loan by $3,500. The amounts due to the related party are unsecured and non-interest bearing with no set terms of repayment and were $14,994 and $1,632 as of July 31, 2019 and July 31, 2018, respectively. 20

- COMMITMENTS AND CONTINGENCIES

- COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Jul. 31, 2019
- COMMITMENTS AND CONTINGENCIES [Abstract]
- COMMITMENTS AND CONTINGENCIES	NOTE 6 - COMMITMENTS AND CONTINGENCIES The Company has entered into a one-year rental agreement for office space for approximately $18 monthly, starting on June 11, 2019.

- INCOME TAX PROVISION

- INCOME TAX PROVISION	12 Months Ended
	Jul. 31, 2019
- INCOME TAX PROVISION [Abstract]
- INCOME TAX PROVISION	NOTE 7 - INCOME TAX PROVISION Deferred Tax Assets As of July 31, 2019, the Company had net operating loss (“NOL”) carry-forwards for Federal income tax purposes of $19,746 that may be offset against future taxable income through 2039. No tax benefit has been recorded with respect to these net operating loss carry-forwards in the accompanying consolidated financial statements as the management of the Company believes that the realization of the Company's net deferred tax assets of approximately $4,147 was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by the full valuation allowance. Deferred tax assets consist primarily of the tax effect of NOL carry-forwards which was used to offset tax payable from prior year's operations. The Company has provided a full valuation allowance on the deferred tax assets because of the uncertainty regarding its realization. The current valuation of tax allowance is not applicable as of July 31, 2019. Components of deferred tax assets are as follows: For the Reporting Period Ended July 31, 2019 For the Reporting Period Ended July 31, 2018 Net Deferred Tax Asset Non-Current: Net Operating Loss Carry-Forward $ 1 9 , 746 $ 1,445 Effective tax rate x 21 % x 21 % Expected Income Tax Benefit from NOL Carry-Forward 4 , 147 303 Less: Valuation Allowance ( 4 , 147 ) (303 ) Deferred Tax Asset, Net of Valuation Allowance $ - $ - 21 The actual tax benefit at the expected rate of 21% differs from the expected tax benefit for the year ended July 31, 2019 as follows: For the Reporting Period Ended July 31, 2019 For the Reporting Period Ended July 31, 2018 Computed “expected” tax expense (benefit) $ (3,8 43 ) $ (303) Change in valuation allowance $ 3,8 43 $ 303 Actual tax expense (benefit) $ - $ -

- FOREIGN CURRENCY

- FOREIGN CURRENCY	12 Months Ended
	Jul. 31, 2019
- FOREIGN CURRENCY [Abstract]
- FOREIGN CURRENCY	NOTE 8 - FOREIGN CURRENCY As a result of the Company's management operating in Europe, some of the Company's transactions occurred in Euros. However, due to the little variance in the foreign currency translation rate in the period under audit, there were no gains or losses recorded to either other comprehensive income or net income.

- SUBSEQUENT EVENTS

- SUBSEQUENT EVENTS	12 Months Ended
	Jul. 31, 2019
- SUBSEQUENT EVENTS [Abstract]
- SUBSEQUENT EVENTS	NOTE 9 - SUBSEQUENT EVENTS The Company has evaluated all events that occur after the balance sheet date through the date when the financial statements were available to be issued to determine if they must be reported. Management of the Company determined that there are no material subsequent events to be disclosed other than those described below. During August 2019 the Company issued 362,050 shares of common stock for cash proceeds of $7,241 at $0.02 per share. 22 Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure. None Item 9A(T). Controls and Procedures. Disclosure Controls and Procedures. The Company maintains disclosure controls and procedures (as defined in Rule 13a-15(e) under the Securities Exchange Act of 1934, as amended) that are designed to ensure that information required to be disclosed in the Company's Securities Exchange Act reports is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms and that such information is accumulated and communicated to the Company's management, as appropriate, to allow timely decisions regarding required disclosure. The Company's management, with the participation of our principal executive and principal financial officer evaluated the effectiveness of the Company's disclosure controls and procedures as of the end of the period covered by this report. Based upon that evaluation, our principal executive and principal financial officer concluded that, as of the end of the period covered by this report, the Company's disclosure controls and procedures were not effective. Management's Report on Internal Controls over Financial Disclosure Controls and Procedures Management is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Exchange Act Rule 13a-15(f)). The Company's internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United States of America. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. Under the supervision and with the participation of management, including the Chief Executive Officer and Chief Financial Officer, the Company conducted an evaluation of the effectiveness of the Company's internal control over financial reporting as of July 31, 2019, using the criteria established in “Internal Control - Integrated Framework” issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”) in 2013. A material weakness is a deficiency, or combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Company's annual or interim financial statements will not be prevented or detected on a timely basis. In its assessment of the effectiveness of internal control over financial reporting as of July 31, 2019, the Company determined that there were control deficiencies that constituted material weaknesses, as described below. 1. The Company does not have adequate oversight over financial reporting - The Company has no employees and only one member of management whom is also the Company's sole director, therefore the Company lacks adequate segregation of duties. Further, the Company currently has no Audit Committee. While not being legally obligated to have an audit committee, it is the management's view that such a committee, including a financial expert member, is an utmost important entity level control over the Company's financial statement. Currently the Board of Directors acts in the capacity of the Audit Committee, and does not include a member that is considered to be independent of management to provide the necessary oversight over management's activities. 2. The Company lacks adequate financial reporting capabilities - Due to the minimal operations and small size of the Company we have not employed individuals that have the necessary accounting knowledge and expertise to ensure accurate financial reporting under US GAAP. 3. The Company lacks appropriate information technology controls - As at July 31, 2019, the Company retains copies of all financial data and material agreements; however, there is no formal procedure or evidence of normal backup of the Company's data or off-site storage of data in the event of theft, misplacement, or loss due to unmitigated factors. Accordingly, the Company concluded that these control deficiencies resulted in a reasonable possibility that a material misstatement of the annual or interim financial statements will not be prevented or detected on a timely basis by the company's internal controls. 23 As a result of the material weaknesses described above, management has concluded that the Company did not maintain effective internal control over financial reporting as of July 31, 2019, based on criteria established in Internal Control- Integrated Framework issued by COSO in 2013. System of Internal Control over Financial Reporting Our management is responsible for establishing and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) that is designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Commission's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer's management, including its principal executive officer or officers and principal financial officer or officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure. An evaluation was conducted under the supervision and with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures as of July 31, 2019. Based on that evaluation, our management concluded that our disclosure controls and procedures were not effective as of such date to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms. Changes in Internal Control over Financial Reporting There was no change in the Company's internal control over financial reporting during the annual period covered by this report that has materially affected, or is reasonably likely to materially affect, the Company's internal control over financial reporting. Item 9B. Other Information. None. PART III Item 10. Directors, Executive Officers and Corporate Governance. DIRECTORS, EXECUTIVE OFFICERS, PROMOTER AND CONTROL PERSONS The name, age and titles of our executive officer and director is as follows: Name and Address of Executive Officer and/or Director Age Position

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Jul. 31, 2019
Significant Accounting Policies (Policies) [Abstract]
Basis of Presentation	Basis of Presentation The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company's year-end is July 31.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with 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 amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash Equivalents	Cash Equivalents The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents. The cash equivalents for the fiscal years ended July 31, 2019 and 2018 were $0. 18
Related Parties	Related Parties The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions. Pursuant to Section 850-10-20 the related parties include (a) affiliates of the Company; (b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825-10-15, to be accounted for by the equity method by the investing entity; (c) trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; (d) principal owners of the Company; (e) management of the Company; (f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and (g) other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.
Net Income (Loss) per Common Share	Net Income (Loss) per Common Share Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants. There were no potentially dilutive common shares outstanding as of July 31, 2019 and July 31, 2018.
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company's management has evaluated all the recently issued, but not yet effective, accounting standards that have been issued or proposed by the FASB or other standards-setting bodies through the filing date of these financial statements and does not believe the future adoption of any such pronouncements will have a material effect on the Company's financial position and results of operations.

- INCOME TAX PROVISION (Tables)

- INCOME TAX PROVISION (Tables)	12 Months Ended
	Jul. 31, 2019
- INCOME TAX PROVISION (Tables) [Abstract]
Components of deferred tax assets	Components of deferred tax assets are as follows: For the Reporting Period Ended July 31, 2019 For the Reporting Period Ended July 31, 2018 Net Deferred Tax Asset Non-Current: Net Operating Loss Carry-Forward $ 1 9 , 746 $ 1,445 Effective tax rate x 21 % x 21 % Expected Income Tax Benefit from NOL Carry-Forward 4 , 147 303 Less: Valuation Allowance ( 4 , 147 ) (303 ) Deferred Tax Asset, Net of Valuation Allowance $ - $ -
The actual tax benefit at	The actual tax benefit at the expected rate of 21% differs from the expected tax benefit for the year ended July 31, 2019 as follows: For the Reporting Period Ended July 31, 2019 For the Reporting Period Ended July 31, 2018 Computed “expected” tax expense (benefit) $ (3,8 43 ) $ (303) Change in valuation allowance $ 3,8 43 $ 303 Actual tax expense (benefit) $ - $ -

- SUMMARY OF SIGNIFICANT ACCO_2

- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Text) - USD ($)	12 Months Ended
	Jul. 31, 2019	Jul. 31, 2018
Summary Of Significant Accounting Policies Details [Abstract]
The cash equivalents for the fiscal years ended July 31, 2019 and 2018 were $0.	$ 0	$ 0

- STOCKHOLDERS' EQUITY (Details

- STOCKHOLDERS' EQUITY (Details Text) - $ / shares	12 Months Ended
	Jul. 31, 2019	Jul. 31, 2018	Sep. 04, 2018
- STOCKHOLDERS' EQUITY [Abstract]
On September 4, 2018, the Company issued 3,500,000 shares of common stock to its President and Incorporator, Mr. Olegas Tunevicius, at $0.001 per share, which reduced the note payable due to him by $3,500			$ 3,500
During July 2019 the Company issued 72,500 shares of common stock for cash proceeds of $1,450 at $0.02 per share.	$ 1,450
There were 3,572,500 and 0 shares of common stock issued and outstanding as of July 31, 2019, and as of July 31, 2018.	3,572,500	0

- RELATED-PARTY TRANSACTIONS (D

- RELATED-PARTY TRANSACTIONS (Details Text) - USD ($)	Jul. 31, 2019	Jul. 31, 2018
Treasury Stock Transactions, Excluding Value of Shares Reissued [Abstract]
Tunevicius contributed $16,862 in cash to assist in paying for operating expenses on behalf of the Company	$ 16,862
Also, during the year ended July 31, 2019, the Company issued 3,500,000 shares to reduce the related party loan by $3,500	3,500
The amounts due to the related party are unsecured and non-interest bearing with no set terms of repayment and were $14,994 and $1,632 as of July 31, 2019 and July 31, 2018, respectively.	$ 14,994	$ 1,632

- COMMITMENTS AND CONTINGENCI_2

- COMMITMENTS AND CONTINGENCIES (Details Text)	12 Months Ended
	Jun. 11, 2020
Regulatory Assets and Liabilities Disclosure [Abstract]
The Company has entered into a one-year rental agreement for office space for approximately $18 monthly, starting on June 11, 2019.	18

- INCOME TAX PROVISION (Details

- INCOME TAX PROVISION (Details 1) - USD ($)	12 Months Ended
	Jul. 31, 2019	Jul. 31, 2018
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Net Operating Loss Carry-Forward	$ 19,746	$ 1,445
Expected Income Tax Benefit from NOL Carry-Forward	4,147	303
Less: Valuation Allowance	$ (4,147)	$ (303)

- INCOME TAX PROVISION (Detai_2

- INCOME TAX PROVISION (Details 2) - USD ($)	12 Months Ended
	Jul. 31, 2019	Jul. 31, 2018
Accrued Income Taxes [Abstract]
Computed "expected" tax expense (benefit)	$ (3,843)	$ (303)
Change in valuation allowance	$ 3,843	$ 303

- INCOME TAX PROVISION (Detai_3

- INCOME TAX PROVISION (Details Text)	24 Months Ended
	Jul. 31, 2019USD ($)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
As of July 31, 2019, the Company had net operating loss ("NOL") carry-forwards for Federal income tax purposes of $19,746 that may be offset against future taxable income through 2039	$ 19,746
No tax benefit has been recorded with respect to these net operating loss carry-forwards in the accompanying consolidated financial statements as the management of the Company believes that the realization of the Company's net deferred tax assets of approximately $4,147 was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by the full valuation allowance.	$ 4,147

- SUBSEQUENT EVENTS (Details Te

- SUBSEQUENT EVENTS (Details Text)	Aug. 31, 2019USD ($)
Subsequent Events Details [Abstract]
During August 2019 the Company issued 362,050 shares of common stock for cash proceeds of $7,241 at $0.02 per share.	$ 7,241