| NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 3 Months Ended |
| Jul. 31, 2021 |
| Accounting Policies [Abstract] | |
| Principles of Consolidations | Principles of Consolidations The consolidated financial statements include the
accounts of the Company and its wholly owned subsidiaries. All significant intercompany accounts and transactions have been eliminated. |
| Basis of Presentation | Basis of Presentation This summary of significant accounting policies is
presented to assist in understanding the Company's financial statements. These accounting policies conform to accounting principles, generally
accepted in the United States of America, and have been consistently applied in the preparation of the financial statements. |
| Use of Estimates | Use of Estimates 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 reporting period. In the opinion of management, all adjustments necessary in order to make the financial
statements not misleading have been included. Actual results could differ from those estimates. |
| Related party transaction | Related party transaction A related party is generally defined as (i) any person
that holds 10% or more of the Company’s securities and their immediate families, (ii) the Company’s management, (iii) someone
that directly or indirectly controls, is controlled by or is under common control with the Company, or (iv) anyone who can significantly
influence the financial and operating decisions of the Company. A transaction is considered to be a related party transaction when there
is a transfer of resources or obligations between related parties. The Company conducts business with its related parties in the ordinary
course of business. Transactions involving related parties cannot be presumed
to be carried out on an arm's-length basis, as the requisite conditions of competitive, free market dealings may not exist. Representations
about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent
to those that prevail in arm's-length transactions unless such representations can be substantiated. |
| Cash and Cash Equivalents | Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity
of nine months or less when purchased to be cash equivalents. |
| Accounts Receivable and Credit Policies | Accounts Receivable and Credit Policies Accounts receivable are recognized and carried at
the original invoice amount less allowance for any uncollectible amounts. An estimate for doubtful accounts is made when collection of
the full amount is no longer probable. Bad debts are written off as incurred. If there is a claim for a defect of product within four
days after arrival of goods, the Company shall accept a goods return. |
| Advance payments and prepaid expenses | Advance payments and prepaid expenses Advance payments and prepaid expenses are cash paid amounts that represent
costs incurred from which a service or benefit is expected to be derived in the future. |
| Inventory | Inventory Inventories, consisting of products available for sale, are primarily accounted
for using the first-in, first-out ("FIFO") method, and are valued at the lower of cost or market value. This valuation requires
the Company to make judgments, based on currently-available information, about the likely method of disposition, such as through sales
to individual customers, returns to product vendors, or liquidations, and expected recoverable values of each disposition category. |
| Fixed assets and depreciation | Fixed assets and depreciation The company recognizes purchased assets with a useful life longer than
one year as fixed or non-current assets. These assets are depreciated using the straight-line method of depreciation over the estimated
useful life of the assets. F-5 Table of Contents |
| Foreign currency translation | Foreign currency translation The Company maintains its books and records in its
local currency, Japanese YEN (“JPY”), which is a functional currency as being the primary currency of the economic environment
in which its operation is conducted. Transactions denominated in currencies other than the functional currency are translated into the
functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies
other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet
dates. The resulting exchange differences are recorded in the statements of operations. The reporting currency of the Company is the United
States Dollars (“US$”) and the accompanying consolidated financial statements have been expressed in US$. In accordance with
ASC Topic 830-30, “Translation of Financial Statement”, assets and liabilities of the Company whose functional currency is
not US$ are translated into US$, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates
prevailing during the period. The gains and losses resulting from translation of financial statements are recorded as a separate component
of accumulated other comprehensive income within the statements of shareholders’ equity. Translation of amounts from the local currency of
the Company into US$1 has been made at the following exchange rates:
July 31, 2021
Current JPY: US$1 exchange rate 109.70
Average JPY: US$1 exchange rate 107.60 |
| Comprehensive income or loss | Comprehensive income or loss ASC Topic 220, “Comprehensive Income”,
establishes standards for reporting and display of comprehensive income or loss, its components and accumulated balances. Comprehensive
income or loss as defined includes all changes in equity during a period from non-owner sources. Accumulated comprehensive income, as
presented in the accompanying consolidated statements of shareholders’ equity consists of changes in unrealized gains and losses
on foreign currency translation. |
| Revenue recognition | Revenue recognition The Company adopted ASC 606 - Revenue from contracts
with Customers: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the
transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each
performance obligation is satisfied. Revenue for products
is recognized when the product are delivered to the customer and the customer complete the product inspection. Cash receipts for undelivered
products are recorded as deferred revenues. As of July 31, 2021, the Company had no deferred revenues. |
| Income Taxes | Income Taxes The Company accounts for income taxes under ASC 740,
“ Income Taxes |
| Basic Earnings (Loss) Per Share | Basic Earnings (Loss) Per Share The Company computes basic and diluted earnings (loss)
per share in accordance with ASC Topic 260, Earnings per Share |
| Fair Value of Financial Instruments | Fair Value of Financial Instruments The Company’s balance sheet includes certain
financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively
short period of time between the origination of these instruments and their expected realization. ASC 820, Fair Value Measurements and Disclosures - Level 1 - Unadjusted quoted prices in active markets
that are accessible at the measurement date for identical, unrestricted assets or liabilities. - Level 2 - Inputs other than quoted prices included
within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets
or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs
other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally
from or corroborated by observable market data by correlation or other means. - Level 3 - Inputs that are both significant to the
fair value measurement and unobservable. Fair value estimates discussed herein are based upon
certain market assumptions and pertinent information available to management as of July 31, 2021. The respective carrying value of certain
on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. As of July 31,
2021 and October 31, 2020, the Company had no financial instruments. |
| Recently Issued Accounting Pronouncements | Recently Issued Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, “Leases
(Topic 842)” and issued subsequent amendments to the initial guidance or implementation guidance including ASU 2017-13, 2018-01,
2018-10, 2018-11, 2018-20 and 2019-01 (collectively, including ASU 2016-02, “ASC 842”). Under ASC 842, lessees will be required
to recognize all leases at the commencement date including a lease liability, which is a lessee’s obligation to make lease payments
arising from a lease, measured on a discounted basis; and a right-of-use (ROU) asset, which is an asset that represents the lessee’s
right to use, or control the use of, a specified asset for the lease term. The standard was effective
for the Company beginning November 1, 2019, with early adoption permitted. The Company adopted the standard on November 1, 2019 on a
modified retrospective basis and will not restate comparable periods. The Company elected the package of practical expedients permitted
under the transition guidance, which allows the Company to carry forward the historical lease classification, the assessment whether
a contract is or contains a lease and initial direct costs for any leases that exist prior to adoption of the new standard. The Company
also elected the practical expedient not to separate lease and non-lease components for certain classes of underlying assets and the
short-term lease exemption for contracts with lease terms of 12 months or less at October 31, 2010. But the office rent contract is automatically
renewed. The Company applied this standard to the Company’s consolidated financial statements at this period. F-6 Table of Contents |
