| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | The accounting and reporting policies of the Company conform with
accounting principles generally accepted in the United States of America (“US GAAP”), and, as such, include amounts
based on judgments, estimates, and assumptions made by management that affect the reported amounts of assets and liabilities and
contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during
the reporting period. Actual results could differ from those estimates. The Company is in the development stage, which is defined
as an entity devoting substantially all of its efforts to establishing a new business and for which its primary line of business
has not yet begun. Following is a description of the more significant accounting policies followed by the Company: Basis of Presentation The accompanying financial statements have been prepared in accordance
with generally accepted accounting principles used in the United States of America. (“GAAP”). Use of Estimates The preparation of financial statements in conformity with generally
accepted accounting principles 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 as of the date of the financial
statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those
estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with an original
maturity of three months or less to be cash equivalents. There were no cash equivalents as of February 28, 2021. Revenue Recognition In May 2014, the Financial Accounting Standards Board issued Accounting
Standards Update No. 2014-09, Revenue from Contracts with Customers The Company plans to recognize revenue from contracts with its customers
under ASC Topic 606. As sales are expected to be primarily from sales of advisory services, the Company does not expect significant
post-delivery obligations. Revenue from sales of advisory services is recorded over the period earned and are recognized under
ASC Topic 606 in a manner that reasonably reflects the delivery of its services to customers in return for expected consideration
and includes the following elements: ● Executed contracts with the Company’s customers that
it believes are legally enforceable; ● Identification of the performance obligation within the respective
contract, which is the delivery of service; ● Determination of the transaction price for each performance
obligation in the respective contract; ● Allocation of the transaction price to each performance obligation;
and ● Recognition of revenue only when the Company satisfies each
performance obligation We plan to charge clients a fee for our management consulting services
based on time (e.g. hourly or monthly) or based on a percentage of cost savings or incremental revenue (e.g. revenue or cost savings).
As of February 28, 2021, we have acquired one customer who has contracted with us to market its services in exchange for a performance-based
fee equal to 50% of any fee collected by this customer from business referred by our Company to this customer. We cannot estimate
the value of the fee or fees we may obtain from this engagement, if any. As of February 28, 2021, we have generated limited management
consulting services revenue and we are unable to determine how long, if ever, it will take to generate any management consulting
services revenue. We cannot assure you that we will ever generate enough management consulting revenue to sustain our operations. We plan to charge clients a fee for our financial incentives services
primarily based on the economic benefit we facilitate from any incentive programs, when permitted by any applicable rules and guidelines.
Where contingency fees are not permissible, fixed fee contracts may be used. As part of our incentive program services, we may
be at risk for certain third-party accounting, legal and consulting fees until such time as we are reimbursed by our client, if
ever. Emerging Growth Company The Company is an "emerging growth company," as defined
in Section 2(a) of the Securities Act of 1933, as amended, (the "Securities Act"), as modified by the Jumpstart our Business
Startups Act of 2012, (the "JOBS Act"), and it may take advantage of certain exemptions from various reporting requirements
that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required
to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding
executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding
advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth
companies from being required to comply with new or revised financial accounting standards until private companies (that is, those
that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under
the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company
can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies
but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which
means that when a standard is issued or revised and it has different application dates for public or private companies, the Company,
as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard.
This may make comparison of the Company's financial statements with another public company which is neither an emerging growth
company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because
of the potential differences in accounting standards used . Income Taxes Income taxes are accounted for under the asset-and-liability method.
Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial
statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit
carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in
the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities
of a change in tax rates is recognized in income in the period that includes the Enactment date. A valuation allowance is established
for deferred tax assets that, based on management ’ Tax benefits of uncertain tax positions are recorded only where the
position is “more likely than not” to be sustained based on their technical merits. The amount recognized is the amount
that represents the largest amount of tax benefit that is greater than 50% likely of being ultimately realized. A liability is
recognized for any benefit claimed or expected to be claimed, in a tax return in excess of the benefit recorded in the financial
statements, along with any interest and penalty (if applicable) in such excess. The Company has no uncertain tax positions as of
February 28, 2021. Fair value of Financial Instruments The company’s financial instruments consist primarily of cash,
accounts receivable and payables. The carrying values of these financial instruments approximate their respective fair values as
they are short-term in nature or carry interest rates that approximate market rate. Basic and Diluted Loss Per Share Basic loss per common share is computed by dividing net loss available
to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted loss per common share
is determined using the weighted-average number of common shares outstanding during the period, adjusted for the dilutive effect
of common stock equivalents. In periods when losses are reported, the weighted-average number of common shares outstanding excludes
common stock equivalents, because their inclusion would be anti-dilutive. Accordingly, the number of weighted average shares
outstanding, as well as the amount of net loss per share are presented for basic and diluted per share calculations for the years
ended February 28, 2021 and February 29, 2020, reflected in the accompanying statement of operations. There were no dilutive shares
outstanding during the years ended February 28, 2021 and February 29, 2020. Recent Accounting Pronouncements The Company does not believe that any recently issued effective pronouncements,
or pronouncements issued but not yet effective, if adopted, would have a material effect on the accompanying financial statements. |
