Pacific Sports Exchange (PSPX) 10-Q 11 Jul 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	May 31, 2024	Jun. 28, 2024
Cover [Abstract]
Entity Registrant Name	PACIFIC SPORTS EXCHANGE INC.
Entity Central Index Key	0001765651
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--08-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	May 31, 2024
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		14,375,000
Entity File Number	000-56466
Entity Incorporation State Country Code	DE
Entity Tax Identification Number	83-1189007
Entity Address Address Line 1	2149 Rio De Janeiro Ave
Entity Address City Or Town	Punta Gorda
Entity Address State Or Province	FL
Entity Address Postal Zip Code	33983
City Area Code	877
Local Phone Number	571-5562
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes

BALANCE SHEETS

BALANCE SHEETS - USD ($)	May 31, 2024	Aug. 31, 2023
Current Assets
Cash	$ 1,017	$ 2,151
Inventory	269	269
Total Current Assets	1,286	2,420
Total Assets	1,286	2,420
Current Liabilities
Accounts payable and accrued liabilities	92,288	74,103
Due to related parties	17,400	17,400
Total Current Liabilities	109,688	91,503
Stockholders' Deficit
Preferred stock: 20,000,000 shares authorized; $0.001 par value; no shares issued and outstanding	0	0
Common stock: 200,000,000 shares authorized; $0.001 par value; 14,375,000 shares issued and outstanding, respectively.	14,375	14,375
Additional paid-in capital	62,691	62,691
Accumulated deficit	(185,468)	(166,149)
Total Stockholders' Deficit	(108,402)	(89,083)
Total Liabilities and Stockholders' Deficit	$ 1,286	$ 2,420

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	May 31, 2024	Aug. 31, 2023
BALANCE SHEETS
Preferred stock, shares par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares par value	$ 0.001	$ 0.001
Common stock, shares issued	14,375,000	14,375,000
Common stock, shares outstanding	14,375,000	14,375,000

STATEMENTS OF OPERATIONS (UNAUD

STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended		9 Months Ended
	May 31, 2024	May 31, 2023	May 31, 2024	May 31, 2023
STATEMENTS OF OPERATIONS (UNAUDITED)
Revenues	$ 1,000	$ 5,322	$ 4,400	$ 16,234
Cost of goods sold	(800)	(4,034)	(3,340)	(13,346)
Gross profit	200	1,288	1,060	2,888
Operating Expenses
General and administrative	1,895	121	2,353	1,203
Professional fees	5,935	4,500	18,026	16,805
Total operating expenses	7,830	4,621	20,379	18,008
Loss from operations	(7,630)	(3,333)	(19,319)	(15,120)
Loss before income taxes	(7,630)	(3,333)	(19,319)	(15,120)
Provision for income taxes	0	0	0	0
Net loss	$ (7,630)	$ (3,333)	$ (19,319)	$ (15,120)
Basic and diluted loss per common share	$ 0	$ 0	$ 0	$ 0
Basic and diluted weighted average common shares outstanding	14,375,000	14,375,000	14,375,000	14,375,000

STATEMENT OF CHANGES IN STOCKHO

STATEMENT OF CHANGES IN STOCKHOLDERS' DEFICIT (UNAUDITED) - USD ($)	Total	Common Stock	Additional Paid-In Capital	Accumulated Deficit
Balance, shares at Aug. 31, 2022		14,375,000
Balance, amount at Aug. 31, 2022	$ (63,050)	$ 14,375	$ 62,691	$ (140,116)
Net loss	(2,489)	$ 0	0	(2,489)
Balance, shares at Nov. 30, 2022		14,375,000
Balance, amount at Nov. 30, 2022	(65,539)	$ 14,375	62,691	(142,605)
Balance, shares at Aug. 31, 2022		14,375,000
Balance, amount at Aug. 31, 2022	(63,050)	$ 14,375	62,691	(140,116)
Net loss	(15,120)
Balance, shares at May. 31, 2023		14,375,000
Balance, amount at May. 31, 2023	(78,170)	$ 14,375	62,691	(155,236)
Balance, shares at Nov. 30, 2022		14,375,000
Balance, amount at Nov. 30, 2022	(65,539)	$ 14,375	62,691	(142,605)
Net loss	(9,298)	$ 0	0	(9,298)
Balance, shares at Feb. 28, 2023		14,375,000
Balance, amount at Feb. 28, 2023	(74,837)	$ 14,375	62,691	(151,903)
Net loss	(3,333)	$ 0	0	(3,333)
Balance, shares at May. 31, 2023		14,375,000
Balance, amount at May. 31, 2023	(78,170)	$ 14,375	62,691	(155,236)
Balance, shares at Aug. 31, 2023		14,375,000
Balance, amount at Aug. 31, 2023	(89,083)	$ 14,375	62,691	(166,149)
Net loss	(5,634)	$ 0	0	(5,634)
Balance, shares at Nov. 30, 2023		14,375,000
Balance, amount at Nov. 30, 2023	(94,717)	$ 14,375	62,691	(171,783)
Balance, shares at Aug. 31, 2023		14,375,000
Balance, amount at Aug. 31, 2023	(89,083)	$ 14,375	62,691	(166,149)
Net loss	(19,319)
Balance, shares at May. 31, 2024		14,375,000
Balance, amount at May. 31, 2024	(108,402)	$ 14,375	62,691	(185,468)
Balance, shares at Nov. 30, 2023		14,375,000
Balance, amount at Nov. 30, 2023	(94,717)	$ 14,375	62,691	(171,783)
Net loss	(6,055)	$ 0	0	(6,055)
Balance, shares at Feb. 29, 2024		14,375,000
Balance, amount at Feb. 29, 2024	(100,772)	$ 14,375	62,691	(177,838)
Net loss	(7,630)	$ 0	0	(7,630)
Balance, shares at May. 31, 2024		14,375,000
Balance, amount at May. 31, 2024	$ (108,402)	$ 14,375	$ 62,691	$ (185,468)

STATEMENTS OF CASH FLOWS (UNAUD

STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	9 Months Ended
	May 31, 2024	May 31, 2023
Cash Flows from Operating Activities
Net loss	$ (19,319)	$ (15,120)
Changes in operating assets and liabilities:
Inventory	0	179
Accounts payable and accrued liabilities	18,185	8,984
Net cash used in operating activities	(1,134)	(5,957)
Cash Flows from Financing Activities
Proceeds from related party	0	2,200
Net cash provided by financing activities	0	2,200
Net change in cash for the period	(1,134)	(3,757)
Cash at beginning of period	2,151	7,899
Cash at end of period	1,017	4,142
Supplemental Cash Flow Information:
Cash paid for income taxes	0	0
Cash paid for interest	$ 0	$ 0

ORGANIZATION DESCRIPTION OF BUS

ORGANIZATION DESCRIPTION OF BUSINESS AND GOING CONCERN	9 Months Ended
	May 31, 2024
ORGANIZATION DESCRIPTION OF BUSINESS AND GOING CONCERN
ORGANIZATION, DESCRIPTION OF BUSINESS AND GOING CONCERN	NOTE 1 – ORGANIZATION, DESCRIPTION OF BUSINESS AND GOING CONCERN Pacific Sports Exchange Inc., (“Pacific Sports” “the Company,” “we” or “us”) was incorporated in the state of Delaware on July 2, 2018. It is based in Punta Gorda, Florida. The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America (“GAAP”), and the Company’s fiscal year end is August 31. The Company operates as a sports equipment vendor, specializing in tennis and golf. The Company sources high value new and used equipment and sells it online. The target market is an avid domestic or international customer that is serious about his/her golf or tennis game and will return to the Company for future purchases. To date, the Company’s activities have included building out its business operations and marketing, acquiring inventory, generating revenue via www.ebay.com, as well as developing supplier and business contacts and services. Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. As of May 31, 2024, the Company has an accumulated deficit of $185,468 and has earned nominal operating revenues. The ability of the Company to obtain profitability is dependent upon, among other things, obtaining additional financing to continue operations, and development of its business plan. In response to these problems, management intends to raise additional operating funds through equity and/or debt financing. However, there can be no assurance management will be successful in its endeavors. There are no assurances that the Company will be able to either 1) achieve a level of revenues adequate to generate sufficient cash flow from operations; or 2) obtain additional financing through either private placement, public offerings and/or bank financing necessary to support its working capital requirements. To the extent that funds generated from operations and any private placements, public offerings and/or bank financing are insufficient, the Company will have to raise additional working capital. No assurance can be given that additional financing will be available, or if available, will be on terms acceptable to the Company. If adequate working capital is not available to the Company, it may be required to curtail or cease its operations. These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	May 31, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited financial statements have been prepared in accordance with GAAP for interim financial statements and with the instructions to Form 10-Q and Article 8 of Regulation S-X of the United States Securities and Exchange Commission (“SEC”). Accordingly, they do not contain all the information and footnotes required by GAAP for annual financial statements. In the opinion of the Company’s management, the accompanying unaudited financial statements contain all the adjustments necessary (consisting only of normal recurring accruals) to present the financial position of the Company as of May 31, 2024, and the results of operations and cash flows for the periods presented. The results of operations for the period ended May 31, 2024, are not necessarily indicative of the operating results for the full fiscal year or any future period. These unaudited financial statements should be read in conjunction with the financial statements and related notes thereto included in the Company’s Annual Report on Form 10-K for the year ended August 31, 2023, filed with the SEC on November 28, 2023. Use of Estimates and Assumptions 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. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments. Cash and Cash Equivalents Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company had $1,017 and $2,151 in cash as of May 31,2024, and August 31, 2023, respectively. Inventory The Company’s inventory consists of tennis equipment and golf carts. All inventory is finished goods. Inventories are stated at the lower of cost or net realizable value. The inventory is stored on-site at the Florida office of the Company. The Company utilizes first-in first-out for inventory items held. We periodically review inventories for obsolescence and any inventories identified as obsolete are written down. Although we believe that the assumptions we use to estimate inventory write-downs are reasonable, future changes in these assumptions could provide a significantly different result. Revenue Recognition Revenue is earned from the reselling of new and used sports equipment. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations pursuant to each of its equipment sales transactions: · identify the contract with a customer; · identify the performance obligations in the contract; · determine the transaction price; · allocate the transaction price to performance obligations in the contract; and · recognize revenue as the performance obligation is satisfied. The Company operates as an online-only retailer and utilizes eBay Inc. (“eBay”) as its prime marketing channel. The Company currently relies on eBay, a third-party marketplace, to facilitate its sales. Such reliance on any third-party platform to generate revenues carries with it certain risks, including but not necessarily limited to the Company could violate the terms of service and lose its selling privileges, or the sites themselves could experience technical issues and/or fail. The Company always strives to abide by the policies of any third-party platform and endeavors to provide superior customer service. Typical sales transactions are usually fulfilled within twenty-four (24) hours of completing the transaction online. Contracts stating the transaction price and our performance obligation to deliver the ordered products are deemed to be entered into via eBay at the time the customer submits payment, which is conducted through the PayPal payment platform. Due to the instantaneous nature of a customer submitting an order online at a stated price and the same or next business day shipment of product, the Company does not anticipate that variable consideration or contract assets or liabilities will arise in the normal course of business. Revenues are recognized based on the sales contract price, net of sales taxes, when control of the promised goods are transferred to a customer, in an amount that reflects the consideration that the Company expects to receive in exchange for those goods. Our contracted prices primarily include cost of inventory, shipping and handling, eBay commission fee and our margin, which varies depending on each item. We may provide incentives to our customers from time to time, including discounts, coupons and rewards, which are treated as a reduction in revenue. We may provide sales under a consignment for a client. When acting as an agent, where we do not take delivery of the inventory, we record all costs of sales as a reduction in revenue. The Company does not accept returns and clearly indicates this in our listings. However, if a customer receives an item that is not as described in the eBay listing, we must follow the eBay moneyback guarantee policy which obligates us to issue a full refund within three (3) business days. We do not provide an estimate for returns as we do not anticipate any returns in the normal course of business. Consignment Sales The Company, as a consignee, provides a service to sell tennis racquets through its online marketplace with eBay. The Company retains a percentage of the proceeds received as payment for its consignment items, which the Company refers to as its ‘‘take rate.’’ The Company recognizes consignment revenue upon shipment of the consigned good to a customer as its performance obligation of providing consignment services to the consignor is satisfied at that point. The Company reports consignment revenue on a net basis as an agent and not the gross amount collected from a customer. Title to the consigned goods remain with the consignor until transferred to a customer subsequent to purchase of the consigned goods. In any event of damage or loss of consignment items, the Company will recognize an expense and will pay all related disbursements. The Company does not take title of consigned goods at any time. Other Sales The Company purchases used golf carts as its own inventory for resale. The Company reports revenue on a gross basis from amounts collected from the customer upon transferring the product to the buyer. Cost of Goods Sold Cost of goods sold includes the following expenses: inventory costs and expenses related to eBay fees, repair, fuel and shipping services. Recent Accounting Pronouncements The Company adopts new pronouncements relating to generally accepted accounting principles applicable to the Company as they are issued, which may be in advance of their effective date. Management does not believe that any recently issued, but not yet effective accounting standards, if currently adopted, would have a material effect on the accompanying financial statements.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	May 31, 2024
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 3 – RELATED PARTY TRANSACTIONS In support of the Company’s efforts and cash requirements, it may rely on advances from related parties until such a time that the Company can support its operations or attain adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by shareholders. During the nine months ended May 31, 2024, and 2023, the Company received a loan of $0 and $2,200 from the Company’s CEO and Director, respectively. As of May 31,2024, and August 31, 2023, the Company had due to related party of $17,400 and $17,400, respectively. The amounts are unsecured, non-interest bearing, due on demand and have not been formalized by a promissory note.

EQUITY

EQUITY	9 Months Ended
	May 31, 2024
EQUITY
EQUITY	NOTE 4 – EQUITY Preferred Stock The Company has authorized 20,000,000 shares of Preferred Stock with a par value of $0.001 per share. No preferred stock was issued or outstanding as of May 31,2024 and August 31, 2023. Common Stock The Company has authorized 200,000,000 shares of Common Stock with a par value of $0.001 per share. Each common share entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the Corporation is sought. As of May 31,2024, and August 31,2023, the Company had 14,375,000 shares of Common Stock issued and outstanding.

CONCENTRATION

CONCENTRATION	9 Months Ended
	May 31, 2024
CONCENTRATION
CONCENTRATION	NOTE 5 – CONCENTRATION As of May 31,2024, and August 31,2023 and for the nine months ended May 31,2024 and 2023, customer and supplier concentrations (more than 10%) were as follows: Revenue During the nine months ended May 31, 2024, and 2023, four (4) customers represented 100% and seven (7) customers represented 99.27% of our revenue were accounted for more than 10% of our revenue, respectively. Purchases During the nine months ended May 31,2024 and 2023, four (4) suppliers represented 100% and seven (7) suppliers represented 100% of our purchases accounted for more than 10% of our purchases, respectively. Accounts receivable As of May 31,2024, and August 31,2023, the accounts receivable balances were nil.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	May 31, 2024
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 6- SUBSEQUENT EVENTS The Company has evaluated events occurring subsequent to May 31, 2024, through the issuance of the financial statements and determined that there are no additional events requiring disclosure.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	May 31, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation	The accompanying unaudited financial statements have been prepared in accordance with GAAP for interim financial statements and with the instructions to Form 10-Q and Article 8 of Regulation S-X of the United States Securities and Exchange Commission (“SEC”). Accordingly, they do not contain all the information and footnotes required by GAAP for annual financial statements. In the opinion of the Company’s management, the accompanying unaudited financial statements contain all the adjustments necessary (consisting only of normal recurring accruals) to present the financial position of the Company as of May 31, 2024, and the results of operations and cash flows for the periods presented. The results of operations for the period ended May 31, 2024, are not necessarily indicative of the operating results for the full fiscal year or any future period. These unaudited financial statements should be read in conjunction with the financial statements and related notes thereto included in the Company’s Annual Report on Form 10-K for the year ended August 31, 2023, filed with the SEC on November 28, 2023.
Use of Estimates and Assumptions	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. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments.
Cash and Cash Equivalents	Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company had $1,017 and $2,151 in cash as of May 31,2024, and August 31, 2023, respectively.
Inventory	The Company’s inventory consists of tennis equipment and golf carts. All inventory is finished goods. Inventories are stated at the lower of cost or net realizable value. The inventory is stored on-site at the Florida office of the Company. The Company utilizes first-in first-out for inventory items held. We periodically review inventories for obsolescence and any inventories identified as obsolete are written down. Although we believe that the assumptions we use to estimate inventory write-downs are reasonable, future changes in these assumptions could provide a significantly different result.
Revenue Recognition	Revenue is earned from the reselling of new and used sports equipment. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations pursuant to each of its equipment sales transactions: · identify the contract with a customer; · identify the performance obligations in the contract; · determine the transaction price; · allocate the transaction price to performance obligations in the contract; and · recognize revenue as the performance obligation is satisfied. The Company operates as an online-only retailer and utilizes eBay Inc. (“eBay”) as its prime marketing channel. The Company currently relies on eBay, a third-party marketplace, to facilitate its sales. Such reliance on any third-party platform to generate revenues carries with it certain risks, including but not necessarily limited to the Company could violate the terms of service and lose its selling privileges, or the sites themselves could experience technical issues and/or fail. The Company always strives to abide by the policies of any third-party platform and endeavors to provide superior customer service. Typical sales transactions are usually fulfilled within twenty-four (24) hours of completing the transaction online. Contracts stating the transaction price and our performance obligation to deliver the ordered products are deemed to be entered into via eBay at the time the customer submits payment, which is conducted through the PayPal payment platform. Due to the instantaneous nature of a customer submitting an order online at a stated price and the same or next business day shipment of product, the Company does not anticipate that variable consideration or contract assets or liabilities will arise in the normal course of business. Revenues are recognized based on the sales contract price, net of sales taxes, when control of the promised goods are transferred to a customer, in an amount that reflects the consideration that the Company expects to receive in exchange for those goods. Our contracted prices primarily include cost of inventory, shipping and handling, eBay commission fee and our margin, which varies depending on each item. We may provide incentives to our customers from time to time, including discounts, coupons and rewards, which are treated as a reduction in revenue. We may provide sales under a consignment for a client. When acting as an agent, where we do not take delivery of the inventory, we record all costs of sales as a reduction in revenue. The Company does not accept returns and clearly indicates this in our listings. However, if a customer receives an item that is not as described in the eBay listing, we must follow the eBay moneyback guarantee policy which obligates us to issue a full refund within three (3) business days. We do not provide an estimate for returns as we do not anticipate any returns in the normal course of business.
Consignment Sales	The Company, as a consignee, provides a service to sell tennis racquets through its online marketplace with eBay. The Company retains a percentage of the proceeds received as payment for its consignment items, which the Company refers to as its ‘‘take rate.’’ The Company recognizes consignment revenue upon shipment of the consigned good to a customer as its performance obligation of providing consignment services to the consignor is satisfied at that point. The Company reports consignment revenue on a net basis as an agent and not the gross amount collected from a customer. Title to the consigned goods remain with the consignor until transferred to a customer subsequent to purchase of the consigned goods. In any event of damage or loss of consignment items, the Company will recognize an expense and will pay all related disbursements. The Company does not take title of consigned goods at any time.
Other Sales	The Company purchases used golf carts as its own inventory for resale. The Company reports revenue on a gross basis from amounts collected from the customer upon transferring the product to the buyer.
Cost of Goods Sold	Cost of goods sold includes the following expenses: inventory costs and expenses related to eBay fees, repair, fuel and shipping services.
Recent Accounting Pronouncements	The Company adopts new pronouncements relating to generally accepted accounting principles applicable to the Company as they are issued, which may be in advance of their effective date. Management does not believe that any recently issued, but not yet effective accounting standards, if currently adopted, would have a material effect on the accompanying financial statements.

ORGANIZATION, DESCRIPTION OF BU

ORGANIZATION, DESCRIPTION OF BUSINESS AND GOING CONCERN (Details Narrative) - USD ($)	May 31, 2024	Aug. 31, 2023
ORGANIZATION, DESCRIPTION OF BUSINESS AND GOING CONCERN (Details Narrative)
Accumulated deficit	$ (185,468)	$ (166,149)

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	May 31, 2024	Aug. 31, 2023	May 31, 2023	Aug. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Cash and cash equivalents	$ 1,017	$ 2,151	$ 4,142	$ 7,899

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	9 Months Ended
	May 31, 2024	May 31, 2023	Aug. 31, 2023
RELATED PARTY TRANSACTIONS
Proceeds from related party	$ 0	$ 2,200
Due to related parties	$ 17,400		$ 17,400

EQUITY (Details Narrative)

EQUITY (Details Narrative) - $ / shares	May 31, 2024	Aug. 31, 2023
EQUITY
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares par value	$ 0.001	$ 0.001
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares par value	$ 0.001	$ 0.001
Common stock, shares issued	14,375,000	14,375,000
Common stock, shares outstanding	14,375,000	14,375,000

CONCENTRATION (Details Narrativ

CONCENTRATION (Details Narrative)	9 Months Ended
	May 31, 2024	May 31, 2023
Concentration revenue	10%	10%
Concentration purchase	10%	10%
Seven customer [Member]
Concentration	99.27%	99.27%
Four Customers [Member]
Concentration	100%	100%
Purchases Member | Four Supplier [Member]
Concentration	100%	100%
Purchases Member | Seven Supplier [Member]
Concentration	100%	100%
Customer and Supplier [Member]
Concentration	10%	10%