QLY Biotech (LQLY) 10-Q 13 Jun 22 2022 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	May 31, 2022	Jun. 10, 2022
Cover [Abstract]
Entity Registrant Name	AZAR INTERNATIONAL CORP.
Entity Central Index Key	0001787123
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--08-31
Entity Small Business	true
Entity Shell Company	true
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	May 31, 2022
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		3,895,000
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	333-234137
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	98-1448750
Entity Address Address Line 1	Carretera Turistica
Entity Address Address Line 2	Luperon, 12th km, No. 7
Entity Address Address Line 3	Grand Parada
Entity Address City Or Town	Puerto Plata
Entity Address Country	DO
City Area Code	829
Local Phone Number	947-5251
Security 12b Title	Common Stock, $0.001
Entity Interactive Data Current	Yes

BALANCE SHEETS

BALANCE SHEETS - USD ($)	May 31, 2022	Aug. 31, 2021
Current Assets
Cash & cash equivalents	$ 668	$ 5,169
Prepaid expenses	500	0
Total current assets	1,168	5,169
Non-Current assets
Equipment (net)	40	123
Intangible assets (net)	667	1,867
Total non-Current assets	707	1,990
TOTAL ASSETS	1,875	7,159
Current Liabilities
Loans from related parties	17,107	11,597
Accounts Payable	3	1,525
Total current liabilities	17,110	13,122
Total Liabilities	17,110	13,122
Stockholders' Equity (Deficit)
Common stock, $0.001 par value, 75,000,000 shares authorized; 3,895,000 shares issued and outstanding	3,895	3,895
Additional Paid-In-Capital	25,955	25,955
Accumulated Deficit	(45,085)	(35,813)
Total Stockholders' equity (deficit)	(15,235)	(5,963)
Total Liabilities and Stockholders' Equity (Deficit)	$ 1,875	$ 7,159

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	May 31, 2022	Aug. 31, 2021
BALANCE SHEETS
Common stock, shares par value	$ 0.001	$ 0.001
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	3,895,000	3,895,000
Common stock, shares outstanding	3,895,000	3,895,000

STATEMENTS OF OPERATIONS (UNAUD

STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended		9 Months Ended
	May 31, 2022	May 31, 2021	May 31, 2022	May 31, 2021
STATEMENTS OF OPERATIONS (UNAUDITED)
Revenue	$ 0	$ 0	$ 0	$ 0
OPERATING EXPENSES
Cost of sales	0	0	0	0
General and administrative expenses	3,305	1,790	9,272	30,100
Total Operation expenses	3,305	1,790	9,272	30,100
Income (Loss) before provision for income taxes	(3,305)	(1,790)	(9,272)	(30,100)
Provision for income taxes
Net income (loss)	$ (3,305)	$ (1,790)	$ (9,272)	$ (30,100)
Income (loss) per common share:Basic and Diluted	$ 0	$ 0	$ 0	$ 0
Weighted Average Number of Common Shares Outstanding:Basic and Diluted	3,895,000	3,895,000	3,895,000	3,895,000

STATEMENT OF STOCKHOLDERS EQUIT

STATEMENT OF STOCKHOLDERS EQUITY (DEFICIT) (UNAUDITED) - USD ($)	Total	Common Stock [Member]	Additional Paid-In Capital [Member]	Deficit Accumulated [Member]
Balance, shares at Aug. 31, 2020		3,895,000
Balance, amount at Aug. 31, 2020	$ 23,540	$ 3,895	$ 25,955	$ (6,310)
Net loss	(4,541)	$ 0	0	(4,541)
Balance, shares at Nov. 30, 2020		3,895,000
Balance, amount at Nov. 30, 2020	18,999	$ 3,895	25,955	(10,851)
Balance, shares at Aug. 31, 2020		3,895,000
Balance, amount at Aug. 31, 2020	23,540	$ 3,895	25,955	(6,310)
Net loss	(30,100)
Balance, shares at May. 31, 2021		3,895,000
Balance, amount at May. 31, 2021	(6,560)	$ 3,895	25,955	(36,410)
Balance, shares at Nov. 30, 2020		3,895,000
Balance, amount at Nov. 30, 2020	18,999	$ 3,895	25,955	(10,851)
Net loss	(23,769)	$ 0	0	(23,769)
Balance, shares at Feb. 28, 2021		3,895,000
Balance, amount at Feb. 28, 2021	(4,770)	$ 3,895	25,955	(34,620)
Net loss	(1,790)	$ 0	0	(1,790)
Balance, shares at May. 31, 2021		3,895,000
Balance, amount at May. 31, 2021	(6,560)	$ 3,895	25,955	(36,410)
Balance, shares at Aug. 31, 2021		3,895,000
Balance, amount at Aug. 31, 2021	(5,963)	$ 3,895	25,955	(35,813)
Net loss	(4,212)	$ 0	0	(4,212)
Balance, shares at Nov. 30, 2021		3,895,000
Balance, amount at Nov. 30, 2021	(10,175)	$ 3,895	25,955	(40,025)
Balance, shares at Aug. 31, 2021		3,895,000
Balance, amount at Aug. 31, 2021	(5,963)	$ 3,895	25,955	(35,813)
Net loss	(9,272)
Balance, shares at May. 31, 2022		3,895,000
Balance, amount at May. 31, 2022	(15,235)	$ 3,895	25,955	(45,085)
Balance, shares at Nov. 30, 2021		3,895,000
Balance, amount at Nov. 30, 2021	(10,175)	$ 3,895	25,955	(40,025)
Net loss	(1,755)	$ 0	0	(1,755)
Balance, shares at Feb. 28, 2022		3,895,000
Balance, amount at Feb. 28, 2022	(11,930)	$ 3,895	25,955	(41,780)
Net loss	(3,305)	$ 0	0	(3,305)
Balance, shares at May. 31, 2022		3,895,000
Balance, amount at May. 31, 2022	$ (15,235)	$ 3,895	$ 25,955	$ (45,085)

STATEMENTS OF CASH FLOWS (UNAUD

STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	9 Months Ended
	May 31, 2022	May 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (9,272)	$ (30,100)
Accounts Payable	(1,522)	10,000
Prepaid Expenses	(500)	0
Adjustments as of non-cash items
Depreciation	83	84
Amortization	1,200	1,200
Net cash provided by (used in) Operating activities	(10,011)	(18,816)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from sale of common stock	0	0
Proceeds of loan from shareholder	5,510	3,800
Net cash provided by Financing activities	5,510	3,800
Increase (decrease) in cash and equivalents	(4,501)	(15,016)
Cash and equivalents at beginning of the period	5,169	27,634
Cash and equivalents at end of the period	668	12,618
Cash paid for:
Interest	0	0
Taxes	$ 0	$ 0

ORGANIZATION AND BUSINESS

ORGANIZATION AND BUSINESS	9 Months Ended
	May 31, 2022
ORGANIZATION AND BUSINESS
ORGANIZATION AND BUSINESS	NOTE 1 – ORGANIZATION AND BUSINESS AZAR INTERNATIONAL CORP. (the “Company”) is a corporation established under the corporation laws in the State of Nevada on September 20, 2018. Azar International Corp. is in the tourism business. The Company has adopted August 31 fiscal year end.

GOING CONCERN

GOING CONCERN	9 Months Ended
	May 31, 2022
GOING CONCERN
GOING CONCERN	NOTE 2 – GOING CONCERN The Company’s financial statements as of May 31, 2022 have been prepared using generally accepted accounting principles in the United States of America applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The Company has accumulated loss from inception (September 20, 2018) to May 31, 2022 of $45,085. These factors among others raise substantial doubt about the ability of the company to continue as a going concern for a reasonable period of time. During the quarter ended May 31, 2022, the Company was negatively impacted by the effects of the worldwide COVID-19 pandemic. The Company’s business is tourism in the Dominican Republic. Border closer, travel bans and quarantine place doubt on the Company’s revenue, which could result in continued losses. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking third party equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. These financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	May 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America. The results for the nine months ended May 31, 2022 are not necessarily indicative of the results of operations for the full year. These financial statements and related footnotes should be read in conjunction with the consolidated financial statements and footnotes thereto included in the Company’s Annual Report on Form 10K for the year ended August 31, 2021, filed with the Securities and Exchange Commission. The accompanying condensed financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at May 31, 2022 and for the related periods presented. New Accounting Pronouncements There were various accounting standards and interpretations issued recently, none of which are expected to a have a material impact on our financial position, operations or cash flows. Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. The Company’s bank accounts are deposited in insured institutions. The funds are insured up to $250,000. At May 31, 2022, the Company’s bank deposits did not exceed the insured amounts. Stock-Based Compensation As of May 31, 2022, the Company has not issued any stock-based payments to its employees. Stock-based compensation is accounted for at fair value in accordance with ASC 718, when applicable. To date, the Company has not adopted a stock option plan and has not granted any stock options. Use of Estimates and Assumptions The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates. Due to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern. Fair Value of Financial Instruments ASC 825, “Disclosures about Fair Value of Financial Instruments”, requires disclosure of fair value information about financial instruments. ASC 820, “Fair Value Measurements” defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of May 31, 2022. The respective carrying values of certain on-balance-sheet financial instruments approximate their fair values. These financial instruments include cash, accounts payable and related party loan payable. Fair values were assumed to approximate carrying values for these financial instruments since they are short term in nature and their carrying amounts approximate fair value. Income Taxes Income taxes are provided in accordance with ASC No. 740, Accounting for Income Taxes. A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carry forwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion of all of the deferred tax assets will be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Revenue Recognition We adopted Accounting Standards Codification (“ASC”) Topic 606, “Revenue from Contracts with Customers”, and all related interpretations for recognition of our revenue from tours and services. Previously we recorded revenue based on ASC Topic 605. Adoption of new accounting standard did not have any material impact on our reported revenue. Revenue is recognized when the following criteria are met: · Identification of the contract, or contracts, with customer; · Identification of the performance obligations in the contract; · Determination of the transaction price; · Allocation of the transaction price to the performance obligations in the contract; and · Recognition of revenue when, or as, we satisfy performance obligation. The Company has evaluated all the recent accounting pronouncements and determined that there are no other accounting pronouncements that will have a material effect on the Company’s financial statements. Fixed Assets Fixed assets are stated at cost, net of accumulated depreciation and accumulated impairment losses, if any. The cost comprises purchase price, borrowing costs, if capitalization criteria are met and directly attributable cost of bringing the asset to its working condition for the intended use. Any subsidy/reimbursement/contribution received for installation and acquisition of any fixed assets is shown as deduction in the year of receipt. Capital work- in progress is stated at cost. Subsequent expenditure related to an item of fixed assets is added to its book value only if it increases the future benefits from the existing asset beyond its previously assessed standard of performance. All other expenses on existing fixed assets, including day-to-day repairs and maintenance expenditure and cost of replacing parts, are charged to the Statement of Profit and Loss for the period during which such expenses are incurred. Gains or losses arising from de-recognition of fixed assets are measured as the difference between the net disposal proceeds and the carrying amount of the assets derecognized. The Company utilizes straight-line depreciation over the estimated useful life of the asset. Office Equipment – 3 years Earnings per Share ASC No. 260, “Earnings Per Share”, specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. The Company has adopted the provisions of ASC No. 260. Basic net loss per share amounts is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted earnings per share are the same as basic earnings per share due to the lack of dilutive items in the Company. Risks and Uncertainties In December 2019, a novel strain of coronavirus surfaced in China, which has and is continuing to spread throughout the world, including the United States and Dominican Republic. On January 30, 2020, the World Health Organization declared the outbreak of the coronavirus disease (COVID-19) a “Public Health Emergency of International Concern,” and on March 11, 2020, the World Health Organization characterized the outbreak as a “pandemic”. The governors of New York, California and several other states, as well as mayors on many cities, have ordered their residents

EQUIPMENT (NET)

EQUIPMENT (NET)	9 Months Ended
	May 31, 2022
EQUIPMENT (NET)
EQUIPMENT (NET)	NOTE 4 – EQUIPMENT (NET) Company purchased equipment as on September 30, 2019 for $339. The Company depreciates its property using straight-line depreciation over the estimated useful life of 3 years. For the nine-month period ended May 31, 2022 the company recorded $83 in depreciation expense. From inception (September 20, 2018) through May 31, 2022 the company has recorded a total of $299 in depreciation expense.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	9 Months Ended
	May 31, 2022
INTANGIBLE ASSETS
INTANGIBLE ASSETS	NOTE 5 – INTANGIBLE ASSETS Intangibles comprise of Company’ website. The website was purchased on October 31, 2019 for $4,800. The Company amortize its intangible using straight-line depreciation over the estimated useful life of 3 years. For the nine-month period ended May 31, 2022 the company recorded $1,200 in amortization expense. From inception (September 20, 2018) through May 31, 2022 the company has recorded a total of $4,133 in amortization expense.

CAPITAL STOCK

CAPITAL STOCK	9 Months Ended
	May 31, 2022
CAPITAL STOCK
CAPITAL STOCK	NOTE 6 – CAPITAL STOCK The Company has 75,000,000 shares of common stock authorized with a par value of $0.001 per share. In November 2018, the Company issued 3,000,000 shares of its common stock at $0.001 per share for total proceeds of $3,000. In July and August 2020, the Company issued 895,000 shares of its common stock at $0.03 per share for total proceeds of $26,850. As of May 31, 2022, the Company had 3,895,000 shares issued and outstanding.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	May 31, 2022
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 7 – RELATED PARTY TRANSACTIONS In support of the Company’s efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by officers, directors, or shareholders. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances are considered temporary in nature and have not been formalized by a promissory note. Since September 20, 2018 (Inception) through May 31, 2022, the Company’s sole officer and director loaned the Company $17,107 to pay for incorporation costs and operating expenses. As of May 31, 2022, the amount outstanding was $17,107. The loan is non-interest bearing, due upon demand and unsecured.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	May 31, 2022
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 8. SUBSEQUENT EVENTS The Company has evaluated subsequent events from May 31, 2022 to June 9, 2022, the date the financial statements were issued and has determined that there are no items to disclose.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	May 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation	The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America. The results for the nine months ended May 31, 2022 are not necessarily indicative of the results of operations for the full year. These financial statements and related footnotes should be read in conjunction with the consolidated financial statements and footnotes thereto included in the Company’s Annual Report on Form 10K for the year ended August 31, 2021, filed with the Securities and Exchange Commission. The accompanying condensed financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at May 31, 2022 and for the related periods presented.
New Accounting Pronouncements	There were various accounting standards and interpretations issued recently, none of which are expected to a have a material impact on our financial position, operations or cash flows.
Cash and Cash Equivalents	For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. The Company’s bank accounts are deposited in insured institutions. The funds are insured up to $250,000. At May 31, 2022, the Company’s bank deposits did not exceed the insured amounts.
Stock-Based Compensation	As of May 31, 2022, the Company has not issued any stock-based payments to its employees. Stock-based compensation is accounted for at fair value in accordance with ASC 718, when applicable. To date, the Company has not adopted a stock option plan and has not granted any stock options.
Use of Estimates and Assumptions	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates. Due to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern.
Fair Value of Financial Instruments	ASC 825, “Disclosures about Fair Value of Financial Instruments”, requires disclosure of fair value information about financial instruments. ASC 820, “Fair Value Measurements” defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of May 31, 2022. The respective carrying values of certain on-balance-sheet financial instruments approximate their fair values. These financial instruments include cash, accounts payable and related party loan payable. Fair values were assumed to approximate carrying values for these financial instruments since they are short term in nature and their carrying amounts approximate fair value.
Income Taxes	Income taxes are provided in accordance with ASC No. 740, Accounting for Income Taxes. A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carry forwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion of all of the deferred tax assets will be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
Revenue Recognition	We adopted Accounting Standards Codification (“ASC”) Topic 606, “Revenue from Contracts with Customers”, and all related interpretations for recognition of our revenue from tours and services. Previously we recorded revenue based on ASC Topic 605. Adoption of new accounting standard did not have any material impact on our reported revenue. Revenue is recognized when the following criteria are met: · Identification of the contract, or contracts, with customer; · Identification of the performance obligations in the contract; · Determination of the transaction price; · Allocation of the transaction price to the performance obligations in the contract; and · Recognition of revenue when, or as, we satisfy performance obligation. The Company has evaluated all the recent accounting pronouncements and determined that there are no other accounting pronouncements that will have a material effect on the Company’s financial statements.
Fixed Assets	Fixed assets are stated at cost, net of accumulated depreciation and accumulated impairment losses, if any. The cost comprises purchase price, borrowing costs, if capitalization criteria are met and directly attributable cost of bringing the asset to its working condition for the intended use. Any subsidy/reimbursement/contribution received for installation and acquisition of any fixed assets is shown as deduction in the year of receipt. Capital work- in progress is stated at cost. Subsequent expenditure related to an item of fixed assets is added to its book value only if it increases the future benefits from the existing asset beyond its previously assessed standard of performance. All other expenses on existing fixed assets, including day-to-day repairs and maintenance expenditure and cost of replacing parts, are charged to the Statement of Profit and Loss for the period during which such expenses are incurred. Gains or losses arising from de-recognition of fixed assets are measured as the difference between the net disposal proceeds and the carrying amount of the assets derecognized. The Company utilizes straight-line depreciation over the estimated useful life of the asset. Office Equipment – 3 years
Earnings per Share	ASC No. 260, “Earnings Per Share”, specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. The Company has adopted the provisions of ASC No. 260. Basic net loss per share amounts is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted earnings per share are the same as basic earnings per share due to the lack of dilutive items in the Company.
Risks and Uncertainties	In December 2019, a novel strain of coronavirus surfaced in China, which has and is continuing to spread throughout the world, including the United States and Dominican Republic. On January 30, 2020, the World Health Organization declared the outbreak of the coronavirus disease (COVID-19) a “Public Health Emergency of International Concern,” and on March 11, 2020, the World Health Organization characterized the outbreak as a “pandemic”. The governors of New York, California and several other states, as well as mayors on many cities, have ordered their residents

ORGANIZATION AND BUSINESS (Deta

ORGANIZATION AND BUSINESS (Details Narrative)	9 Months Ended
	May 31, 2022
ORGANIZATION AND BUSINESS
Entity Incorporation Date Of Incorporation	Sep. 20, 2018

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	May 31, 2022	Aug. 31, 2021
GOING CONCERN
Accumulated Deficit	$ (45,085)	$ (35,813)

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	9 Months Ended
	May 31, 2022USD ($)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Office equipment, useful life	3 years
FDIC insured amount	$ 250,000

EQUIPMENT (NET) (Details Narrat

EQUIPMENT (NET) (Details Narrative) - USD ($)	9 Months Ended	44 Months Ended
	May 31, 2022	May 31, 2022	Sep. 30, 2019
EQUIPMENT (NET)
Depreciation	$ 83	$ 299
Equipment puchased			$ 339
Property, Plant and Equipment, Useful Life	3 years

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	1 Months Ended	9 Months Ended	44 Months Ended
	Oct. 31, 2019	May 31, 2022	May 31, 2022
Estimated useful life	3 years
Amortization expenses		$ 1,200	$ 4,133
Website [Member]
Intangible asset	$ 4,800

CAPITAL STOCK (Details Narrativ

CAPITAL STOCK (Details Narrative) - USD ($)	1 Months Ended	2 Months Ended
	Nov. 30, 2018	Aug. 31, 2020	May 31, 2022	Aug. 31, 2021
CAPITAL STOCK
Common Stock, Shares Authorized			75,000,000	75,000,000
Common Stock, Shares, issued			3,895,000	3,895,000
Common Stock, Shares, Outstanding			3,895,000	3,895,000
Common Stock, Par or Stated Value Per Share			$ 0.001	$ 0.001
Stock Issued During Period, Shares, New Issues	3,000,000	895,000
Sale of Stock, Price Per Share	$ 0.001	$ 0.03
Proceeds from issuance of shares, amount	$ 3,000	$ 26,850

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	May 31, 2022	Aug. 31, 2021
Loans from related parties	$ 17,107	$ 11,597
Officer And Director [Member]
Loans from related parties	$ 17,107