NOWTRANSIT (NOTR) 10-K 26 Nov 21 2021 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Aug. 31, 2021	Nov. 24, 2021	Feb. 26, 2021
Document Information Line Items
Entity Registrant Name	NOWTRANSIT INC.
Document Type	10-K
Current Fiscal Year End Date	--08-31
Entity Common Stock, Shares Outstanding		5,461,500
Entity Public Float			$ 53,230
Amendment Flag	false
Entity Central Index Key	0001784440
Entity Current Reporting Status	No
Entity Voluntary Filers	Yes
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Aug. 31, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	true
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Document Annual Report	true
Document Transition Report	false
Entity File Number	333-234487
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	98-1498782
Entity Address, Address Line One	2825 East Cottonwood ParkwaySuite 500 - #5130
Entity Address, City or Town	Salt Lake City
Entity Address, State or Province	UT
Entity Address, Postal Zip Code	84121
City Area Code	801
Local Phone Number	810-6209
Title of 12(b) Security	None
No Trading Symbol Flag	true
Security Exchange Name	NONE
Entity Interactive Data Current	Yes

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Aug. 31, 2021	Aug. 31, 2020
Current assets
Cash	$ 2,035	$ 20,629
Prepaid Expenses	4,279
Total Current Assets	6,314	20,629
Total Assets	6,314	20,629
Current liabilities
Due to related parties	2,893	7,051
Accrued interest – related party	450	0
Loan payable	8,713	760
Note payable - related party	7,050	0
Total liabilities	19,106	7,811
Stockholders' equity (deficit)
Common stock, $0.0001 par value, 75,000,000 shares authorized, 5,461,500 shares issued and outstanding	546	546
Additional paid-in capital	20,854	20,854
Accumulated deficit	(34,192)	(8,582)
Total stockholders' equity (deficit)	(12,792)	12,818
Total liabilities and (deficiency in) stockholders' equity (deficit)	$ 6,314	$ 20,629

BALANCE SHEETS (Parentheticals)

BALANCE SHEETS (Parentheticals) - $ / shares	Aug. 31, 2021	Aug. 31, 2020
Statement of Financial Position [Abstract]
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares issued	5,461,500	5,461,500
Common stock, shares outstanding	5,461,500	5,461,500
Common stock, shares authorized	75,000,000	75,000,000

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020
Income Statement [Abstract]
Revenue	$ 0	$ 0
General and administrative	25,610	7,682
Total operating expenses	25,610	7,682
Net Loss from Operations	(25,610)	(7,682)
Provision for Income Taxes	0	0
Net income (loss)	$ (25,610)	$ (7,682)
Net income (loss) per share - basic and diluted (in Dollars per share)	$ 0	$ 0
Weighted average shares outstanding - basic and diluted (in Shares)	5,461,500	3,793,683

STATEMENTS OF STOCKHOLDERS' EQU

STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Aug. 31, 2019	$ 280	$ 2,520	$ (900)	$ 1,900
Balance (in Shares) at Aug. 31, 2019	2,800,000
Issuance of common stock for cash	$ 266	26,349		26,615
Issuance of common stock for cash (in Shares)	2,661,500
Accretion of deferred offering costs		(8,015)		(8,015)
Net loss			(7,682)	(7,682)
Balance at Aug. 31, 2020	$ 546	20,854	(8,582)	$ 12,818
Balance (in Shares) at Aug. 31, 2020	5,461,500			5,461,500
Accretion of deferred offering costs				$ 0
Net loss			(25,610)	(25,610)
Balance at Aug. 31, 2021	$ 546	$ 20,854	$ (34,192)	$ (12,792)
Balance (in Shares) at Aug. 31, 2021	5,461,500			5,461,500

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$ (25,610)	$ (7,682)
Changes in assets and liabilities:
Prepaid expense	(4,279)	0
Accrued interest – related party	450	0
Net cash provided by (used in) operating activities	(29,439)	(7,682)
CASH FLOWS FROM FINANCING ACTIVITIES
Payment of deferred offering costs	0	(6,115)
Principal payment on loan	(298)	0
Proceeds from related parties	2,893	7,051
Proceeds from loan payable	1,200	760
Proceeds from note payable - related party	7,050	0
Proceeds from issuance of common stock	0	26,615
Net cash provided by financing activities	10,845	28,311
Net (decrease) increase in cash and cash equivalents	(18,594)	20,629
Cash and cash equivalents at beginning of period	20,629	0
Cash and cash equivalents at end of period	2,035	20,629
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	0	0
Cash paid for income taxes	0	0
SCHEDULE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Reclassification of loan payable – related party to loan payable	8,251	0
Accretion of deferred offering costs to additional paid-in capital	$ 0	$ 8,015

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	12 Months Ended
	Aug. 31, 2021
Accounting Policies [Abstract]
Business Description and Basis of Presentation [Text Block]	NOTE 1: ORGANIZATION AND BASIS OF PRESENTATION Nowtransit Inc. (the “Company”, “us”, “we”) was incorporated in the State of Nevada on July 8, 2019. We have not generated material revenues, have minimal assets and have incurred losses since inception. We were formed to engage in the online delivery business, but in connection with the Change of Control described in the following paragraph, the Company has terminated its plans in the online delivery business. Since the Change of Control, we commenced seeking new business opportunities in the United States. On April 2, 2021, Justin Earl purchased from Ivan Homici 2,800,000 shares of common stock of Nowtransit Inc. (the “Company”), for a total purchase price of $28,000 (the “Change of Control”). The Change of Control was affected pursuant to a Stock Purchase Agreement dated April 2, 2021 by and among Mr. Earl as the purchaser, and Mr. Homici, the Company’s majority shareholder and sole director and officer, as the seller. Following the Change of Control, Mr. Earl owns 2,800,000 shares of common stock, which constitutes approximately 51.3% of the common stock issued and outstanding. On July 29, 2021, Mr. Homici resigned as the Company’s director, President, Treasurer and Secretary and was replaced in each such role by Mr. Earl.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Aug. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Substantial Doubt about Going Concern [Text Block]	NOTE 2: GOING CONCERN The accompanying financial statements have been prepared in conformity with generally accepted accounting principles in the United States of America (“GAAP”), which contemplate continuation of the Company as a going concern. The Company has an accumulated deficit of $34,192 as of August 31, 2021, and $8,582 as of August 31, 2020. The Company had losses of $25,610 for the year ended August 31, 2021, and $7,682 for the year ended August 31, 2020, and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time. Therefore, there is substantial doubt about the Company’s ability to continue as a going concern. Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it will be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern. The extent of the impact of the coronavirus ("COVID-19") outbreak on the financial performance of the Company will depend on future developments, including the duration and spread of the outbreak and related advisories and restrictions and the impact of COVID-19 on the overall economy, all of which are highly uncertain and cannot be predicted. If the overall economy is impacted for an extended period, the Company’s future operating results may be materially adversely affected.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Aug. 31, 2021
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	NOTE 3: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements have been prepared in accordance with United States Generally Accepted Accounting Principles (“US GAAP”). The Company’s year-end is August 31. Use of Estimates The preparation of financial statements in conformity with US 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 the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Deferred Offering Costs Financial Accounting Standard Board Accounting (“FASB”) Standards Codification (“ASC”) number 340-10-S99-1, “ Other Assets and Deferred Costs, During the years ending August 31, 2021 and 2020, the Company paid $0 and $6,115, respectively, in deferred offering costs and amortized $0 and $8,015, respectively. Cash and Cash Equivalents The Company considers all highly liquid debt instruments purchased with an original maturity date of three months or less to be cash equivalents. The Company has $2,035 and $20,629 in cash as of August 31, 2021 and 2020, respectively, and no cash equivalents. Concentration of Credit Risks The Company maintains funds in a financial institution that is a member of the Federal Deposit Insurance Corporation. As such, funds are insured based on Federal Reserve limits. At August 31, 2021 and 2020, the Company did not have cash deposits in excess of these insured limits. Fair Value of Financial Instruments FASB ASC Topic 820, "Fair Value Measurement," The three levels are defined as follows: Level 1: defined as observable inputs such as quoted prices in active markets; Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. Due to the short-term nature, the carrying values of the Company’s current assets and liabilities approximated fair value at August 31, 2021 and 2020. Income Taxes The Company is a C Corporation under the Internal Revenue Code and a similar section of the state code. All income tax amounts reflect the use of the liability method under accounting for income taxes. Income taxes are provided for the tax effects of transactions reported in the financial statements and consist of taxes currently due plus deferred taxes arising primarily from differences between financial and tax reporting purposes. Current year expense represents the amount of income taxes paid, payable or refundable for the period. Deferred income taxes, net of appropriate valuation allowances, are determined using the tax rates expected to be in effect when the taxes are actually paid. Valuation allowances are recorded against deferred tax assets when it is more likely than not that such assets will not be realized. When an uncertain tax position meets the more likely than not recognition threshold, the position is measured to determine the amount of benefit or expense to recognize in the financial statements. The Company’s income tax returns are subject to review and examination by federal, state and local governmental authorities. As of August 31, 2021, there is two years examination with federal, state and local governmental authorities. Basic and Diluted Loss Per Share The Company computes loss per share in accordance with FASB ASC 260 “ Earnings per Share. Recent Accounting Pronouncements We have reviewed all the recently-issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company.

LOAN

LOAN	12 Months Ended
	Aug. 31, 2021
Debt Disclosure [Abstract]
Short-term Debt [Text Block]	NOTE 4: LOAN PAYABLE On May 6, 2020, the Company entered into a loan agreement with a third party for $760. The loan is without interest and payable upon demand. During the year ended August 31, 2021, the Company reclassified the amount of $8,251 from Due to Related Parties to Loan Payable. This amount represents a loan made to the Company by its former President, Ivan Homici; Mr. Homici is no longer considered a related party of the Company at August 31, 2021. Also during the year ended August 31, 2021, the Company applied the balance of $298 in a bank account to the amount owed to Mr. Homici. At August 31, 2021 and 2020, the amount classified as Loan Payable on the Company’s balance sheet is $8,713 and $760, respectively. See Note 5.

DUE TO RELATED PARTIES

DUE TO RELATED PARTIES	12 Months Ended
	Aug. 31, 2021
Other Liabilities and Financial Instruments Subject to Mandatory Redemption [Abstract]
Other Liabilities Disclosure [Text Block]	NOTE 5: DUE TO RELATED PARTIES From time to time, the Company has received loan from related parties. These advances are unsecured, non-interest bearing, and due upon demand. During the year ended August 31, 2020, the Company received a loan in the amount of $7,051 from Ivan Homici, who was then the Company’s President and a director. During the year ended August 31, 2021, the Company received an additional $1,200 from Mr. Homici. At August 31, 2021, Mr. Homici is no longer a related party of the Company, and his loan to the Company in the amount of $8,251 was transferred from Due to Related Parties to Loan Payable. See Note 4. During the year ended August 31, 2021, the Company received a loan in the amount of $2,893 from Justin Earl, its President and a director. At August 31, 2021 and 2020, the amount of loans due to Mr. Earl was $2,893 and $0, respectively.

NOTE PAYABLE - RELATED PARTIES

NOTE PAYABLE - RELATED PARTIES	12 Months Ended
	Aug. 31, 2021
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	NOTE 6: NOTE PAYABLE RELATED PARTIES On August 31, 2021, the Company entered into a Promissory Note agreement (the “OO Marketing Promissory Note”) with OO Marketing, a consulting firm owned by Justin Earl, the Company’s President and director, in the principal amount of $7,050. The OO Marketing Promissory Note is unsecured, bears a one-time interest charge in the amount of $450, and is payable upon demand. During the year ended August 31, 2021, the Company recorded interest expense in the amount of $450 on the OO Marketing Promissory Note. At August 31, 2021, the amount due under the OO Marketing Promissory Note was principal of $7,050 and accrued interest of $450.

COMMON STOCK

COMMON STOCK	12 Months Ended
	Aug. 31, 2021
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 7: COMMON STOCK The Company has 75,000,000, $0.0001 par value shares of voting common stock authorized. On July 24, 2019, the Company issued 2,800,000 shares of common stock to its then sole officer and director at $0.001 for $2,800. These shares were subsequently sold to Mr. Earl on April 2, 2021 (Note 1). During January through May 2020, the Company issued 2,661,500 shares of common stock to independent investors at $0.01 for $26,615, which was partially offset by capitalized offering costs of $8,015. As of August 31, 2021 and 2020, there were 5,461,500 shares of common stock issued and outstanding. All shares of common stock have voting rights and are identical. All holders of shares of common stock shall at every meeting of the stockholders be entitled to one vote for each share of the capital stock held by such stockholder.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Aug. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 8: COMMITMENTS AND CONTINGENCIES In the normal course of business, the Company may become a party to litigation matters involving claims against it. At August 31, 2021, there are no current matters that would have a material effect on the Company’s financial position or results of operations.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Aug. 31, 2021
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	NOTE 9: INCOME TAXES In assessing the realization of deferred tax assets, management considers whether it is more likely than not that a portion of the net deferred assets will not be realized. The ultimate realization of the net deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Based on the available objective evidence, management believes it is more likely than not that the net deferred tax assets at August 31, 2021 and 2020 will not be realizable. Accordingly, management has maintained a full valuation allowance against its net deferred tax assets at August 31, 2021 and 2020. The net change in the total valuation allowance for the periods ended August 31, 2021 and 2020 was an increase of $5,378 and $1,613, respectively. At August 31, 2021 and 2020, we had federal and state net operating loss carryforwards of approximately $7,180 and $1,802, respectively. The income tax benefit (provision) is comprised of the following: Year ended August 31, 2021 Year ended August 31, 2020 Current: Federal $ – $ – State $ – $ – A reconciliation of the United States statutory income tax rate to the effective income tax rate is as follows: Year ended August 31, 2021 Year ended August 31, 2020 United States federal statutory rate 21.00 % 21.00 % State taxes net of federal benefit 0.00 % 0.00 % Valuation allowance (21.00 %) (21.00 %) 0.00 % 0.00 % Deferred tax assets consisted of the following: August 31, 2021 August 31, 2020 Net operating loss carryforward $ 7,180 $ 1,802 Valuation allowance (7,180 ) (1,802 ) Deferred tax assets after valuation allowance $ – $ –

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Aug. 31, 2021
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE 10: RELATED PARTY TRANSACTIONS During the year ended August 31, 2021 and 2020, the Company’s former director provided office space to the Company at no charge. From time to time, the Company has received loans from related parties for working capital purposes. See notes 5 and 6.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Aug. 31, 2021
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 11: SUBSEQUENT EVENTS The Company has evaluated events occurring subsequent to August 31, 2021 through the date these financial statements were issued, and noted the following items requiring disclosure: On October 19, 2021, the Company filed a Certificate of Amendment to its Articles of Incorporation authorizing up to 5,000,000 shares of Preferred Stock, par value $0.001 per share, with such rights, preferences and limitations as may be set forth in resolutions adopted by the Board of Directors. On November 1, 2021, the Company filed a Certificate of Designation designating 1,000,000 shares of Preferred Stock as Series A Convertible Preferred Stock (the “Series A”). Each share of the Series A is convertible into three shares of the Company’s common stock. On November 3, 2021, the Company entered into a Stock Purchase Agreement with an accredited investor pursuant to which the Company sold to the purchaser 100,000 shares of the Series A at a purchase price of $1.00 per share (the “Offering”). The Company received $100,000 in gross proceeds from the Offering, before deducting legal fees and related offering expenses.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Aug. 31, 2021
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The accompanying financial statements have been prepared in accordance with United States Generally Accepted Accounting Principles (“US GAAP”). The Company’s year-end is August 31
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with US 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 the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Deferred Charges, Policy [Policy Text Block]	Deferred Offering Costs Financial Accounting Standard Board Accounting (“FASB”) Standards Codification (“ASC”) number 340-10-S99-1, “ Other Assets and Deferred Costs, During the years ending August 31, 2021 and 2020, the Company paid $0 and $6,115, respectively, in deferred offering costs and amortized $0 and $8,015, respectively.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents The Company considers all highly liquid debt instruments purchased with an original maturity date of three months or less to be cash equivalents. The Company has $2,035 and $20,629 in cash as of August 31, 2021 and 2020, respectively, and no cash equivalents.
Fair Value Measurement, Policy [Policy Text Block]	Fair Value of Financial Instruments FASB ASC Topic 820, "Fair Value Measurement," The three levels are defined as follows: Level 1: defined as observable inputs such as quoted prices in active markets; Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. Due to the short-term nature, the carrying values of the Company’s current assets and liabilities approximated fair value at August 31, 2021 and 2020.
Income Tax, Policy [Policy Text Block]	Income Taxes The Company is a C Corporation under the Internal Revenue Code and a similar section of the state code. All income tax amounts reflect the use of the liability method under accounting for income taxes. Income taxes are provided for the tax effects of transactions reported in the financial statements and consist of taxes currently due plus deferred taxes arising primarily from differences between financial and tax reporting purposes. Current year expense represents the amount of income taxes paid, payable or refundable for the period. Deferred income taxes, net of appropriate valuation allowances, are determined using the tax rates expected to be in effect when the taxes are actually paid. Valuation allowances are recorded against deferred tax assets when it is more likely than not that such assets will not be realized. When an uncertain tax position meets the more likely than not recognition threshold, the position is measured to determine the amount of benefit or expense to recognize in the financial statements. The Company’s income tax returns are subject to review and examination by federal, state and local governmental authorities. As of August 31, 2021, there is two years examination with federal, state and local governmental authorities.
Earnings Per Share, Policy [Policy Text Block]	Basic and Diluted Loss Per Share The Company computes loss per share in accordance with FASB ASC 260 “ Earnings per Share.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements We have reviewed all the recently-issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of Credit Risks The Company maintains funds in a financial institution that is a member of the Federal Deposit Insurance Corporation. As such, funds are insured based on Federal Reserve limits. At August 31, 2021 and 2020, the Company did not have cash deposits in excess of these insured limits.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Aug. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	The income tax benefit (provision) is comprised of the following: Year ended August 31, 2021 Year ended August 31, 2020 Current: Federal $ – $ – State $ – $ –
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	A reconciliation of the United States statutory income tax rate to the effective income tax rate is as follows: Year ended August 31, 2021 Year ended August 31, 2020 United States federal statutory rate 21.00 % 21.00 % State taxes net of federal benefit 0.00 % 0.00 % Valuation allowance (21.00 %) (21.00 %) 0.00 % 0.00 %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	Deferred tax assets consisted of the following: August 31, 2021 August 31, 2020 Net operating loss carryforward $ 7,180 $ 1,802 Valuation allowance (7,180 ) (1,802 ) Deferred tax assets after valuation allowance $ – $ –

ORGANIZATION AND BASIS OF PRE_2

ORGANIZATION AND BASIS OF PRESENTATION (Details) - USD ($)	Apr. 02, 2021	Aug. 31, 2020
Accounting Policies [Abstract]
Stock Issued During Period, Shares, New Issues	2,800,000
Stock Issued During Period, Value, New Issues (in Dollars)	$ 28,000	$ 26,615
Investment Owned, Balance, Shares	2,800,000
Equity Method Investment, Ownership Percentage	51.30%

GOING CONCERN (Details)

GOING CONCERN (Details) - USD ($)	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Retained Earnings (Accumulated Deficit)	$ (34,192)	$ (8,582)
Net Income (Loss) Attributable to Parent	$ (25,610)	$ (7,682)

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020
Accounting Policies [Abstract]
Payments of Stock Issuance Costs	$ 0	$ 6,115
Amortization of Deferred Charges	0	8,015
Cash	$ 2,035	$ 20,629

LOAN (Details)

LOAN (Details) - USD ($)	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020	May 06, 2020
Debt Disclosure [Abstract]
Debt Instrument, Face Amount	$ 7,050	$ 7,051	$ 760
Debt Instrument, Increase (Decrease), Net	8,251
Debt Instrument, Increase (Decrease), Other, Net	298
Loans Payable	$ 8,713	$ 760

DUE TO RELATED PARTIES (Details

DUE TO RELATED PARTIES (Details) - USD ($)	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020	May 06, 2020
DUE TO RELATED PARTIES (Details) [Line Items]
Debt Instrument, Face Amount	$ 7,050	$ 7,051	$ 760
Proceeds from Other Debt	1,200
Debt Instrument, Increase (Decrease), Net	8,251
Proceeds from Related Party Debt	2,893	7,051
President [Member]
DUE TO RELATED PARTIES (Details) [Line Items]
Proceeds from Related Party Debt	2,893
Due to Related Parties	$ 2,893	$ 0

NOTE PAYABLE - RELATED PARTIES

NOTE PAYABLE - RELATED PARTIES (Details) - USD ($)	Aug. 31, 2021	Aug. 31, 2021	Aug. 31, 2020	May 06, 2020
Debt Disclosure [Abstract]
Debt Instrument, Face Amount	$ 7,050	$ 7,050	$ 7,051	$ 760
Interest Expense, Debt	450
Interest Expense		450
Notes Payable, Related Parties, Current	7,050	7,050	0
Interest Payable, Current	$ 450	$ 450	$ 0

COMMON STOCK (Details)

COMMON STOCK (Details) - USD ($)	Apr. 02, 2021	Jul. 24, 2019	May 31, 2020	Aug. 31, 2021	Aug. 31, 2020
COMMON STOCK (Details) [Line Items]
Common Stock, Shares Authorized				75,000,000	75,000,000
Common Stock, Par or Stated Value Per Share (in Dollars per share)				$ 0.0001	$ 0.0001
Stock Issued During Period, Shares, New Issues	2,800,000
Stock Issued During Period, Value, New Issues (in Dollars)	$ 28,000				$ 26,615
Payments of Stock Issuance Costs (in Dollars)				$ 0	$ 6,115
Common Stock, Shares, Outstanding				5,461,500	5,461,500
Investor [Member]
COMMON STOCK (Details) [Line Items]
Stock Issued During Period, Shares, New Issues			2,661,500
Shares Issued, Price Per Share (in Dollars per share)			$ 0.01
Stock Issued During Period, Value, New Issues (in Dollars)			$ 26,615
Payments of Stock Issuance Costs (in Dollars)			$ 8,015
Sole Officer and Director [Member]
COMMON STOCK (Details) [Line Items]
Stock Issued During Period, Shares, New Issues		2,800,000
Shares Issued, Price Per Share (in Dollars per share)		$ 0.001
Stock Issued During Period, Value, New Issues (in Dollars)		$ 2,800

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020
Income Tax Disclosure [Abstract]
Increase (Decrease) in Deferred Income Taxes	$ 5,378	$ 1,613
Deferred Tax Assets, Operating Loss Carryforwards	$ 7,180	$ 1,802

INCOME TAXES (Details) - Schedu

INCOME TAXES (Details) - Schedule of Components of Income Tax Expense (Benefit) - USD ($)	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020
Schedule of Components of Income Tax Expense (Benefit) [Abstract]
Federal	$ 0	$ 0
State	$ 0	$ 0

INCOME TAXES (Details) - Sche_2

INCOME TAXES (Details) - Schedule of Effective Income Tax Rate Reconciliation	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020
Schedule of Effective Income Tax Rate Reconciliation [Abstract]
United States federal statutory rate	21.00%	21.00%
State taxes net of federal benefit	0.00%	0.00%
Valuation allowance	(21.00%)	(21.00%)
	0.00%	0.00%

INCOME TAXES (Details) - Sche_3

INCOME TAXES (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	Aug. 31, 2021	Aug. 31, 2020
Schedule of Deferred Tax Assets and Liabilities [Abstract]
Net operating loss carryforward	$ 7,180	$ 1,802
Valuation allowance	(7,180)	(1,802)
Deferred tax assets after valuation allowance	$ 0	$ 0

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Subsequent Event [Member] - USD ($)	Nov. 03, 2021	Nov. 01, 2021	Oct. 19, 2021
SUBSEQUENT EVENTS (Details) [Line Items]
Preferred Stock, Shares Authorized			5,000,000
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)			$ 0.001
Series A Preferred Stock [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Preferred Stock, Shares Authorized		1,000,000
Preferred Stock, Convertible, Terms		Each share of the Series A is convertible into three shares of the Company’s common stock
Stock Issued During Period, Shares, New Issues	100,000
Shares Issued, Price Per Share (in Dollars per share)	$ 1
Stock Issued During Period, Value, New Issues (in Dollars)	$ 100,000