Cover
Cover - shares | 6 Months Ended | |
Mar. 31, 2022 | Apr. 29, 2022 | |
Cover [Abstract] | ||
Document Type | 10-Q | |
Amendment Flag | false | |
Document Quarterly Report | true | |
Document Transition Report | false | |
Document Period End Date | Mar. 31, 2022 | |
Document Fiscal Period Focus | Q2 | |
Document Fiscal Year Focus | 2022 | |
Current Fiscal Year End Date | --09-30 | |
Entity File Number | 333-250025 | |
Entity Registrant Name | Medicale Corp | |
Entity Central Index Key | 0001827855 | |
Entity Tax Identification Number | 98-1556944 | |
Entity Incorporation, State or Country Code | NV | |
Entity Address, Address Line One | Otar Lortkifanidze 16 | |
Entity Address, City or Town | Tbilisi | |
Entity Address, Country | GE | |
Entity Address, Postal Zip Code | 0114 | |
City Area Code | 702 | |
Local Phone Number | 6054432 | |
Entity Current Reporting Status | Yes | |
Entity Interactive Data Current | Yes | |
Entity Filer Category | Non-accelerated Filer | |
Entity Small Business | true | |
Entity Emerging Growth Company | true | |
Elected Not To Use the Extended Transition Period | true | |
Entity Shell Company | false | |
Entity Common Stock, Shares Outstanding | 5,920,000 |
Condensed Balance Sheets (Unaud
Condensed Balance Sheets (Unaudited) - USD ($) | Mar. 31, 2022 | Sep. 30, 2021 |
Current Assets | ||
Escrow Account | $ 344 | $ 18,475 |
Related party receivables | 200 | 200 |
Total Current Assets | 544 | 18,675 |
Intangible assets, net | 8,400 | 9,600 |
Total Assets | 8,944 | 28,275 |
Current Liabilities | ||
Accounts payable and accrued expenses | 31,000 | 25,000 |
Related party advances | 11,630 | 11,630 |
Total Current Liabilities | 42,630 | 36,630 |
Stockholders’ Deficit | ||
Common stock, par value $0.0001; 75,000,000 shares authorized, 5,920,000 shares issued and outstanding | 592 | 592 |
Additional paid-in capital | 25,128 | 25,128 |
Accumulated deficit | (59,406) | (34,075) |
Total Stockholders’ Deficit | (33,686) | (8,355) |
Total Liabilities and Stockholders’ Deficit | $ 8,944 | $ 28,275 |
Condensed Balance Sheets (Una_2
Condensed Balance Sheets (Unaudited) (Parenthetical) - $ / shares | Mar. 31, 2022 | Sep. 30, 2021 |
Statement of Financial Position [Abstract] | ||
Common Stock, Par or Stated Value Per Share | $ 0.0001 | $ 0.0001 |
Common Stock, Shares Authorized | 75,000,000 | 75,000,000 |
Common Stock, Shares, Issued | 5,920,000 | 5,920,000 |
Common Stock, Shares, Outstanding | 5,920,000 | 5,920,000 |
Condensed Statement of Operatio
Condensed Statement of Operations (Unaudited) - USD ($) | 3 Months Ended | 6 Months Ended | ||
Mar. 31, 2022 | Mar. 31, 2021 | Mar. 31, 2022 | Mar. 31, 2021 | |
Income Statement [Abstract] | ||||
REVENUES | $ 0 | $ 0 | $ 0 | $ 0 |
General and Administrative Expenses | 6,635 | 7,175 | 25,331 | 18,689 |
NET INCOME (LOSS) FROM OPERATION | (6,635) | (7,175) | (25,331) | (18,689) |
PROVISION FOR TAXES | 0 | 0 | 0 | 0 |
NET INCOME (LOSS) | $ (6,635) | $ (7,175) | $ (25,331) | $ (18,689) |
NET LOSS PER SHARE: BASIC AND DILUTED | $ 0 | $ 0 | $ 0 | $ 0 |
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED | 5,920,000 | 4,283,333 | 5,920,000 | 3,803,515 |
Statement of Stockholders' Equi
Statement of Stockholders' Equity (Deficit) (Unaudited) - USD ($) | Common Stock [Member] | Additional Paid-in Capital [Member] | Retained Earnings [Member] | Total |
Beginning balance, value at Sep. 30, 2020 | $ 340 | $ 180 | $ (1,923) | $ (1,403) |
Shares, Outstanding, Beginning Balance at Sep. 30, 2020 | 3,400,000 | |||
Net loss | (11,514) | (11,514) | ||
Ending balance, value at Dec. 31, 2020 | $ 340 | 180 | (13,437) | (12,917) |
Shares, Outstanding, Ending Balance at Dec. 31, 2020 | 3,400,000 | |||
Beginning balance, value at Sep. 30, 2020 | $ 340 | 180 | (1,923) | (1,403) |
Shares, Outstanding, Beginning Balance at Sep. 30, 2020 | 3,400,000 | |||
Net loss | (18,689) | |||
Ending balance, value at Mar. 31, 2021 | $ 592 | 25,128 | (20,612) | 5,108 |
Shares, Outstanding, Ending Balance at Mar. 31, 2021 | 5,920,000 | |||
Beginning balance, value at Dec. 31, 2020 | $ 340 | 180 | (13,437) | (12,917) |
Shares, Outstanding, Beginning Balance at Dec. 31, 2020 | 3,400,000 | |||
Net loss | (7,175) | (7,175) | ||
Sale of common stock at $0.01 per share in February and March 2021 | $ 252 | 24,948 | 25,200 | |
Stock Issued During Period, Shares, New Issues | 2,520,000 | |||
Ending balance, value at Mar. 31, 2021 | $ 592 | 25,128 | (20,612) | 5,108 |
Shares, Outstanding, Ending Balance at Mar. 31, 2021 | 5,920,000 | |||
Beginning balance, value at Sep. 30, 2021 | $ 592 | 25,128 | (34,075) | (8,355) |
Shares, Outstanding, Beginning Balance at Sep. 30, 2021 | 5,920,000 | |||
Net loss | (18,696) | (18,696) | ||
Ending balance, value at Dec. 31, 2021 | $ 592 | 25,128 | (52,771) | (27,051) |
Shares, Outstanding, Ending Balance at Dec. 31, 2021 | 5,920,000 | |||
Beginning balance, value at Sep. 30, 2021 | $ 592 | 25,128 | (34,075) | (8,355) |
Shares, Outstanding, Beginning Balance at Sep. 30, 2021 | 5,920,000 | |||
Net loss | (25,331) | |||
Ending balance, value at Mar. 31, 2022 | $ 592 | 25,128 | (59,406) | (33,686) |
Shares, Outstanding, Ending Balance at Mar. 31, 2022 | 5,920,000 | |||
Beginning balance, value at Dec. 31, 2021 | $ 592 | 25,128 | (52,771) | (27,051) |
Shares, Outstanding, Beginning Balance at Dec. 31, 2021 | 5,920,000 | |||
Net loss | (6,635) | (6,635) | ||
Ending balance, value at Mar. 31, 2022 | $ 592 | $ 25,128 | $ (59,406) | $ (33,686) |
Shares, Outstanding, Ending Balance at Mar. 31, 2022 | 5,920,000 |
Condensed Statement of Cash Flo
Condensed Statement of Cash Flows (Unaudited) - USD ($) | 3 Months Ended | 6 Months Ended | ||
Mar. 31, 2022 | Mar. 31, 2021 | Mar. 31, 2022 | Mar. 31, 2021 | |
CASH FLOWS FROM OPERATING ACTIVITIES | ||||
Net income (loss) for the period | $ (6,635) | $ (7,175) | $ (25,331) | $ (18,689) |
Adjustments to reconcile net loss to net cash used in operating activities: | ||||
Amortization of intangible assets | 600 | 600 | 1,200 | 1,200 |
Changes in assets and liabilities: | ||||
Accounts payable and accrued expenses | 6,000 | 6,000 | ||
CASH FLOWS USED IN OPERATING ACTIVITIES | (18,131) | (11,489) | ||
CASH FLOWS FROM INVESTING ACTIVITIES | 0 | 0 | ||
CASH FLOWS FROM FINANCING ACTIVITIES | ||||
Proceeds from issuing common stock at $0.01 per share | 0 | 25,200 | ||
Proceeds from related party short term advances | 0 | 10,189 | ||
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES | 0 | 35,389 | ||
Net Cash Increase (Decrease) for Period | (18,131) | 23,900 | ||
Cash at the beginning of Period | 18,475 | 0 | ||
Cash at end of Period | $ 344 | $ 23,900 | 344 | 23,900 |
SUPPLEMENTAL CASH FLOW INFORMATION: | ||||
Interest paid | 0 | 0 | ||
Income taxes paid | $ 0 | $ 0 |
ORGANIZATION AND NATURE OF BUSI
ORGANIZATION AND NATURE OF BUSINESS | 6 Months Ended |
Mar. 31, 2022 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
ORGANIZATION AND NATURE OF BUSINESS | Note 1 – ORGANIZATION AND NATURE OF BUSINESS MEDICALE CORP. (“the Company,”, “we,” “us” or “our”) was incorporated in the State of Nevada on August 17, 2020. We plan to offer consulting services and distribution of the dietary supplements. A dietary supplement is a manufactured product intended to supplement the diet when taken by mouth as a pill, capsule, tablet, or liquid. A supplement can provide nutrients either extracted from food sources or synthetic, individually or in combination, in order to increase the quantity of their consumption. Our principal place of business is located Otar Lortkifanidze 16 |
GOING CONCERN
GOING CONCERN | 6 Months Ended |
Mar. 31, 2022 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
GOING CONCERN | 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 $ 59,406 34,075 |
SUMMARY OF SIGNIFICANT ACCOUNTI
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | 6 Months Ended |
Mar. 31, 2022 | |
Accounting Policies [Abstract] | |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | Note 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The accompanying unaudited condensed financial statements have been prepared in accordance with the rules and regulations (Regulation S-X) of the Securities and Exchange Commission (the “SEC”) and with the instructions to Form 10-Q. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The results of operations for the three and six-months ended March 31, 2022, are not necessarily indicative of the operating results that may be expected for the year ending September 30, 2022. These unaudited condensed financial statements should be read in conjunction with the September 30, 2021, financial statements and notes thereto. 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 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 Standards Codification number 340-10-S99-1, Other Assets and Deferred Costs Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. Fair Value of Financial Instruments Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 820 "Fair Value Measurement" defines fair value as the exchange price that would be received for an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The standards apply to recurring and nonrecurring fair value measurements of financial and non-financial assets and liabilities. The Company determines the fair values of its assets and liabilities based on a fair value hierarchy that includes three levels of inputs that may be used to measure fair value. For 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 its short-term nature, the carrying value of receivables, accounts payable, and advances approximated fair value at March 31, 2022. Income Taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. Long-Lived Assets – Intangible Assets We account for our intangible assets in accordance with ASC Subtopic 350-30, General Intangibles Other Than Goodwill, and ASC Subtopic 360-10-05, Accounting for the Impairment or Disposal of Long-Lived Assets. ASC Subtopic 350-30 requires assets to be measured based on the fair value of the consideration given or the fair value of the assets (or net assets) acquired, whichever is more clearly evident and, thus, more reliably measurable. Further, ASC Subtopic 350-30 requires an intangible asset to be amortized over its useful life and for the useful life to be evaluated every reporting period to determine whether events or circumstances warrant a revision to the remaining period of amortization. If the estimate of useful life is changed the remaining carrying amount of the intangible asset is amortized prospectively over the revised remaining useful life. Costs of internally developing, maintaining, or restoring intangible assets are recognized as an expense when incurred. Basic Income (Loss) Per Share The Company computes income (loss) per share in accordance with FASB ASC 260 “Earnings per Share.” Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. As of March 31, 2022, there were no 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. Risks and Uncertainties In December 2020, a novel strain of coronavirus (COVID-19) emerged in Wuhan, Hubei Province, China. While initially the outbreak was largely concentrated in China and caused significant disruptions to its economy, it has now spread to several other countries and infections have been reported globally. The ultimate impact of the COVID-19 pandemic on the Company’s operations is unknown and will depend on future developments, which are highly uncertain and cannot be predicted with confidence, including the duration of the COVID-19 outbreak, new information which may emerge concerning the severity of the COVID-19 pandemic, and any additional preventative and protective actions that governments, or the Company, may direct, which may result in an extended period of continued business disruption, reduced customer traffic and reduced operations. Any resulting financial impact cannot be reasonably estimated at this time but is anticipated to have a material adverse impact on our business, financial condition and results of operations. Management expects that its business will be impacted to some degree, but the significance of the impact of the COVID-19 outbreak on the Company’s business and the duration for which it may have an impact cannot be determined at this time. Financial Statement Reclassification Certain account balances from prior periods have been reclassified in these financial statements to conform to current period classifications. |
COMMON STOCK
COMMON STOCK | 6 Months Ended |
Mar. 31, 2022 | |
Equity [Abstract] | |
COMMON STOCK | Note 4 – COMMON STOCK The Company has 75,000,000, $0.0001 par value shares of voting common stock authorized. 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. During the six months ended March 31, 2021, the Company sold 2,520,000 25,200 As of March 31, 2022 and September 30, 2021 the company had 5,920,000 Voting Common Stock All shares of common stock have voting rights and are identical. All holders of shares of voting 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. Non-voting Common Stock All of the other terms of the Non-Voting Common Stock shall be identical to the Voting Common Stock, except for the right of first refusal that attaches to the Non-Voting Common Stock, as explained in the Company’s Bylaws. |
INTANGIBLE ASSETS
INTANGIBLE ASSETS | 6 Months Ended |
Mar. 31, 2022 | |
Goodwill and Intangible Assets Disclosure [Abstract] | |
INTANGIBLE ASSETS | Note 5 – INTANGIBLE ASSETS The Company purchased and possesses an asset in a form of an operative website with news blog. The Company purchased the website for $12,000 and is amortizing the asset straight-line over its five year useful life or $2,400 per year. During the three and six months ended March 31, 2022, $ 600 1,200 600 1,200 Balances as of March 31, 2022 and September 30, 2021 are as follows: March 31, 2022 September 30, 2021 Intangible Assets Purchased $ 12,000 $ 12,000 Accumulated Amortization (3,600 ) (2,400 ) Net Book Value $ 8,400 $ 9,600 |
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES | 6 Months Ended |
Mar. 31, 2022 | |
Commitments and Contingencies Disclosure [Abstract] | |
COMMITMENTS AND CONTINGENCIES | Note 6 – COMMITMENTS AND CONTINGENCIES Our sole officer and director, Borisi Alborovi, has agreed to provide his own premise for office needs. He will not take any fee for these premises, it is for free use. Management expects that its business will be impacted to some degree, but the significance of the impact of the COVID-19 outbreak on the Company’s business and the duration for which it may have an impact cannot be determined at this time. |
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS | 6 Months Ended |
Mar. 31, 2022 | |
Related Party Transactions [Abstract] | |
RELATED PARTY TRANSACTIONS | Note 7 – RELATED PARTY TRANSACTIONS The sole officer and director, Borisi Alborovi, is the only related party with whom the Company had transactions with during the period from inception on August 17, 2020 through March 31, 2022. As of March 31, 2022 and September 30, 2021, the Company owed Mr. Alborovi $ 11,630 Mr. Alborovi currently devotes approximately thirty hours per week to manage our affairs. Under a Consulting Agreement, our officer and director is entitled to $1,000 per month in cash compensation but this amount is being deferred until the Company is in a position to start payments. In addition, Mr. Albrovi is reimbursed for any out-of-pocket expenses that he incurs on our behalf. 3,000 6,000 19,000 13,000 As of September 30, 2021 and March 31, 2022, Mr. Alborovi had possession of $200 of the Company’s funds. This amount is recorded as a related party receivable on the Balance Sheet. |
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS | 6 Months Ended |
Mar. 31, 2022 | |
Subsequent Events [Abstract] | |
SUBSEQUENT EVENTS | Note 8 – SUBSEQUENT EVENTS In accordance with SFAS 165 (ASC 855-10) the Company has analyzed its operations subsequent to March 31, 2022 to the date these financial statements were issued and has determined that it does not have any material subsequent events to disclose in these financial statements. |
SUMMARY OF SIGNIFICANT ACCOUN_2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 6 Months Ended |
Mar. 31, 2022 | |
Accounting Policies [Abstract] | |
Basis of presentation | Basis of presentation The accompanying unaudited condensed financial statements have been prepared in accordance with the rules and regulations (Regulation S-X) of the Securities and Exchange Commission (the “SEC”) and with the instructions to Form 10-Q. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The results of operations for the three and six-months ended March 31, 2022, are not necessarily indicative of the operating results that may be expected for the year ending September 30, 2022. These unaudited condensed financial statements should be read in conjunction with the September 30, 2021, financial statements and notes thereto. |
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 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 | Deferred Offering Costs Financial Accounting Standard Board Accounting Standards Codification number 340-10-S99-1, Other Assets and Deferred Costs |
Cash and Cash Equivalents | Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. |
Fair Value of Financial Instruments | Fair Value of Financial Instruments Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 820 "Fair Value Measurement" defines fair value as the exchange price that would be received for an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The standards apply to recurring and nonrecurring fair value measurements of financial and non-financial assets and liabilities. The Company determines the fair values of its assets and liabilities based on a fair value hierarchy that includes three levels of inputs that may be used to measure fair value. For 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 its short-term nature, the carrying value of receivables, accounts payable, and advances approximated fair value at March 31, 2022. |
Income Taxes | Income Taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. |
Long-Lived Assets – Intangible Assets | Long-Lived Assets – Intangible Assets We account for our intangible assets in accordance with ASC Subtopic 350-30, General Intangibles Other Than Goodwill, and ASC Subtopic 360-10-05, Accounting for the Impairment or Disposal of Long-Lived Assets. ASC Subtopic 350-30 requires assets to be measured based on the fair value of the consideration given or the fair value of the assets (or net assets) acquired, whichever is more clearly evident and, thus, more reliably measurable. Further, ASC Subtopic 350-30 requires an intangible asset to be amortized over its useful life and for the useful life to be evaluated every reporting period to determine whether events or circumstances warrant a revision to the remaining period of amortization. If the estimate of useful life is changed the remaining carrying amount of the intangible asset is amortized prospectively over the revised remaining useful life. Costs of internally developing, maintaining, or restoring intangible assets are recognized as an expense when incurred. |
Basic Income (Loss) Per Share | Basic Income (Loss) Per Share The Company computes income (loss) per share in accordance with FASB ASC 260 “Earnings per Share.” Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. As of March 31, 2022, there were no |
Recent Accounting Pronouncements | 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. |
Risks and Uncertainties | Risks and Uncertainties In December 2020, a novel strain of coronavirus (COVID-19) emerged in Wuhan, Hubei Province, China. While initially the outbreak was largely concentrated in China and caused significant disruptions to its economy, it has now spread to several other countries and infections have been reported globally. The ultimate impact of the COVID-19 pandemic on the Company’s operations is unknown and will depend on future developments, which are highly uncertain and cannot be predicted with confidence, including the duration of the COVID-19 outbreak, new information which may emerge concerning the severity of the COVID-19 pandemic, and any additional preventative and protective actions that governments, or the Company, may direct, which may result in an extended period of continued business disruption, reduced customer traffic and reduced operations. Any resulting financial impact cannot be reasonably estimated at this time but is anticipated to have a material adverse impact on our business, financial condition and results of operations. Management expects that its business will be impacted to some degree, but the significance of the impact of the COVID-19 outbreak on the Company’s business and the duration for which it may have an impact cannot be determined at this time. |
Financial Statement Reclassification | Financial Statement Reclassification Certain account balances from prior periods have been reclassified in these financial statements to conform to current period classifications. |
INTANGIBLE ASSETS (Tables)
INTANGIBLE ASSETS (Tables) | 6 Months Ended |
Mar. 31, 2022 | |
Goodwill and Intangible Assets Disclosure [Abstract] | |
INTANGIBLE ASSETS - Schedule of Intangible Assets | March 31, 2022 September 30, 2021 Intangible Assets Purchased $ 12,000 $ 12,000 Accumulated Amortization (3,600 ) (2,400 ) Net Book Value $ 8,400 $ 9,600 |
GOING CONCERN (Details Narrativ
GOING CONCERN (Details Narrative) - USD ($) | Mar. 31, 2022 | Sep. 30, 2021 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | ||
Retained Earnings (Accumulated Deficit) | $ 59,406 | $ 34,075 |
SUMMARY OF SIGNIFICANT ACCOUN_3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) | 6 Months Ended |
Mar. 31, 2022shares | |
Accounting Policies [Abstract] | |
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount | 0 |
COMMON STOCK (Details Narrative
COMMON STOCK (Details Narrative) - USD ($) | 6 Months Ended | ||
Mar. 31, 2022 | Mar. 31, 2021 | Sep. 30, 2021 | |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] | |||
Proceeds from Issuance of Common Stock | $ 0 | $ 25,200 | |
Common Stock, Shares, Issued | 5,920,000 | 5,920,000 | |
Common Stock, Shares, Outstanding | 5,920,000 | 5,920,000 | |
Non Related Party [Member] | |||
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] | |||
Stock Issued During Period, Shares, New Issues | 2,520,000 | ||
Proceeds from Issuance of Common Stock | $ 25,200 |
INTANGIBLE ASSETS - Schedule of
INTANGIBLE ASSETS - Schedule of Intangible Assets (Details) - USD ($) | Mar. 31, 2022 | Sep. 30, 2021 |
Goodwill and Intangible Assets Disclosure [Abstract] | ||
Intangible Assets Purchased | $ 12,000 | $ 12,000 |
Accumulated Amortization | (3,600) | (2,400) |
Net Book Value | $ 8,400 | $ 9,600 |
INTANGIBLE ASSETS (Details Narr
INTANGIBLE ASSETS (Details Narrative) - USD ($) | 3 Months Ended | 6 Months Ended | ||
Mar. 31, 2022 | Mar. 31, 2021 | Mar. 31, 2022 | Mar. 31, 2021 | |
Goodwill and Intangible Assets Disclosure [Abstract] | ||||
Amortization of Intangible Assets | $ 600 | $ 600 | $ 1,200 | $ 1,200 |
RELATED PARTY TRANSACTIONS (Det
RELATED PARTY TRANSACTIONS (Details Narrative) - Borisi Alborovi [Member] - USD ($) | 3 Months Ended | 6 Months Ended | |
Mar. 31, 2022 | Mar. 31, 2022 | Sep. 30, 2021 | |
Related Party Transaction [Line Items] | |||
Due to Related Parties | $ 11,630 | $ 11,630 | $ 11,630 |
Salary and Wage, Officer, Excluding Cost of Good and Service Sold | 3,000 | 6,000 | |
Accrued Salaries, Current | $ 19,000 | $ 19,000 | $ 13,000 |