Medicale (MCLE) 10-K 2 Jan 24 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Sep. 30, 2023	Dec. 29, 2023	Dec. 15, 2023
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
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	9314 Forest Hill Blvd #929
Entity Address, City or Town	Wellington
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33411
City Area Code	407
Local Phone Number	245-7339
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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 Public Float		$ 0
Entity Common Stock, Shares Outstanding			5,920,000
Document Financial Statement Error Correction [Flag]	false
Auditor Firm ID	6580
Auditor Name	GreenGrowth CPAs
Auditor Location	Los Angeles, California

Balance Sheets

Balance Sheets - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Current Assets
Cash	$ 159	$ 0
Total current assets	159	0
Total Assets	159	0
Liabilities
Related party advances	20,480	17,774
Accounts payable and accrued expenses	8,399	25,000
Current liabilities from discontinued operations	12,000	12,000
Total Current Liabilities	40,879	54,774
Stockholders’ Deficit
Common stock, $0.0001 par value, 75,000,000 shares authorized; 5,920,000 shares issued and outstanding	592	592
Additional paid-in-capital	76,320	25,128
Accumulated deficit	(117,632)	(80,494)
Total Stockholders’ Deficit	(40,720)	(54,774)
Total Liabilities and Stockholders’ Deficit	$ 159	$ 0

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2023	Sep. 30, 2022
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, Outstanding	5,920,000	5,920,000
Common Stock, Shares, Issued	5,920,000	5,920,000

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
OPERATING EXPENSES
General and Administrative Expenses	$ 37,593	$ 44,019
TOTAL OPERATING EXPENSES	37,593	44,019
NET LOSS FROM OPERATIONS	(37,593)	(44,019)
LOSS BEFORE TAXES	(37,593)	(44,019)
PROVISION FOR INCOME TAXES	0	0
Loss from continuing operations	(37,593)	(44,019)
Income (loss) from discontinued operations	455	(2,400)
NET LOSS	$ (37,138)	$ (46,419)

Statements of Operations (Paren

Statements of Operations (Parenthetical) - $ / shares	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Earnings Per Share, Basic	$ (0.01)	$ (0.01)
Earnings Per Share, Diluted	$ (0.01)	$ (0.01)
Weighted Average Number of Shares Outstanding, Basic	5,920,000	5,920,000
Weighted Average Number of Shares Outstanding, Diluted	5,920,000	5,920,000

Statement of Stockholders Equit

Statement of Stockholders Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
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			(46,419)	(46,419)
Ending balance, value at Sep. 30, 2022	$ 592	25,128	(80,494)	(54,774)
Shares, Outstanding, Ending Balance at Sep. 30, 2022	5,920,000
Net loss			(37,138)	(37,138)
Debt forgiveness by related party		51,192		51,192
Ending balance, value at Sep. 30, 2023	$ 592	$ 76,320	$ (117,632)	$ (40,720)
Shares, Outstanding, Ending Balance at Sep. 30, 2023	5,920,000

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss for the period	$ (37,593)	$ (44,019)
Net income (loss) for the period from discontinued operation	455	(2,400)
Changes in operating assets and liabilities:
Accounts payable and accrued expenses	11,399	12,000
Related party receivables	0	200
Operating cashflows from discontinued operations	0	9,600
CASH FLOWS USED IN OPERATING ACTIVITIES	(25,739)	(24,619)
CASH FLOWS FROM INVESTING ACTIVITIES	0	0
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from related party short term advances	25,898	6,144
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES	25,898	6,144
NET INCREASE IN CASH	159	(18,475)
Cash and equivalents at beginning of the period	0	18,475
Cash and equivalents at end of the period	159	0
Cash paid for:
Interest	0	0
Taxes	0	0
Non-cash investing and financing activities:
Debt forgiveness by related party	$ 51,192	$ 0

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	12 Months Ended
	Sep. 30, 2023
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. On December 28, 2022, the previous majority shareholder of Medicale Corp. (the “Company”) Borisi Alborovi entered into a stock purchase agreement for the sale of 3,200,000 shares of Common Stock of the Company (the “Shares”) to Magenta Acres, Inc. As a result of the acquisition of the Shares, Magenta Acres Inc. holds approximately 54% of the issued and outstanding shares of Common Stock of the Company, and as such it is able to unilaterally control the election of our board of directors, all matters upon which shareholder approval is required and, ultimately, the direction of our Company. On December 28, 2022, the previous sole officer and director of the Company, Borisi Alborovi, resigned his positions with the Company. Upon such resignations, Chen Zu De was appointed as Chief Executive Officer, Chairman of the Board, Treasurer and Secretary, and Director of the Company. As of the date of this report, the Company had not yet commenced any operations. All activity through the date of this report relates to preserving cash, attempting to raise capital, and continuing the Company’s public reporting. Our principal place of business is located 9314 Forest Hill Blvd #929 Wellington, FL 33411

GOING CONCERN

GOING CONCERN	12 Months Ended
	Sep. 30, 2023
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 $ 117,632

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Note 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company’s year-end is September 30. 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. Cash equivalents The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents. The cash equivalents as of September 30, 2023 and 2022 were $ 159 0 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 its short-term nature, the carrying value of cash, director loans and issuance of common stock approximated fair value at September 30, 2023. 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 September 30, 2023, our September 30, 2022 tax return was open to examination with federal, state and local governmental authorities. To the extent penalties and interest are incurred through an examination, they would be included as part of operations in the statement of operations. 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. Impairment of Long-Lived Assets We continually monitor events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell. During the year ended September 30, 2023 we recognized $0 of impairment expense. 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 September 30, 2023 there were no Comprehensive Income Comprehensive income is defined as all changes in stockholders’ equity, exclusive of transactions with owners, such as capital investments. Comprehensive income includes net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. As of September 30, 2023 were no differences between our comprehensive loss and net loss. 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 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.

COMMON STOCK

COMMON STOCK	12 Months Ended
	Sep. 30, 2023
Equity [Abstract]
COMMON STOCK	Note 4 – COMMON STOCK The Company has 75,000,000 0.0001 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. On December 28, 2022, Borisi Alborovi, the previous majority shareholder of Medicale Corp. (the “Company”), entered into a stock purchase agreement for the sale of 3,200,000 shares of Common Stock of the Company (the “Shares”) to Magenta Acres, Inc. As of September 30, 2023, the Company had 5,920,000 As of September 30, 2022, 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.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	Note 5 – COMMITMENTS AND CONTINGENCIES In the normal course of business, the Company may become a party to litigation matters involving claims against it. At September 30, 2023, there are no current matters that would have a material effect on the Company’s financial position or results of operations. 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 and adversely affected.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	Note 6 – 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. Due to the impairment evaluation analysis as of September 30, 2022 where we deemed the asset’s carrying amount was not recoverable, we recognized impairment of $ 7,200 Balances as of September 30, 2023 and September 30, 2022 are as follows: Schedule of intangible assets September 30, 2023 September 30, 2022 Intangible Assets Purchased $ – $ 12,000 Accumulated Amortization – (4,800 ) Impairment – (7,200 ) Net Book Value $ – $ –

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Sep. 30, 2023
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 December 31, 2022. On December 28, 2022, the previous sole officer and director, Borisi Alborovi, resigned his positions with the Company. Upon such resignations, Chen Zu De was appointed as Chief Executive Officer, Chairman of the Board, Treasurer and Secretary, and Director of the Company. As a result of the acquisition of the Shares on December 28, 2022, the previous majority shareholder of Medicale Corp. (the “Company”) Borisi Alborovi forgive the debt that due to him, with the amount of $51,192. During the year ended September 30, 2023, Mr. Chen paid $ 20,480 During the year ended September 30, 2022, Mr. Alborovi paid $ 6,144 The amounts due to the related party are unsecured and non-interest bearing with no set terms of repayment.

DISCONTINUED OPERATION

DISCONTINUED OPERATION	12 Months Ended
	Sep. 30, 2023
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATION	Note 8 – DISCONTINUED OPERATION Through September, 2023, the Company’s primary business was the sale of various consumer products and accessories. As of January 1, 2023, the Company ceased operations. On January 9, 2023, a change in control completed as the Company’s former majority shareholder sold his 3,200,000 shares to an investor group for the consideration of $418,000. After the change in control, the Company’s operations are determined by the new investor group. As such, the Company accounted for all of its revenue (loss), liabilities and results of operations up to January 1, 2023 as discontinued operations. The Company has reclassified its previously issued financial statements to segregate the discontinued operations as of the earliest period reported. The following table presents information related to the liabilities that were classified as current liabilities from discontinued operations in our balance sheets: Schedule of discontinued operations - balance sheet September 30, September 30, Current Liabilities Accounts payable and accrued expenses $ 12,000 $ 12,000 Total current liabilities from discontinued operations $ 12,000 $ 12,000 The following table presents information related to the revenue and expenses of the discontinued operations that were classified as Income (Loss) from discontinued operations in our income statement: Schedule of discontinued operations - income statement September 30, September 30, REVENUES $ 455 $ – GENERAL AND ADMINISTRATIVE EXPENSES – – AMORTIZATION OF INTANGIBLE ASSETS – (2,400 ) NET INCOME (LOSS) FROM OPERATION $ 455 $ (2,400 ) NET LOSS PER SHARE: BASIC AND DILUTED FROM DISCONTINUED OPERATION $ 0.00 $ (0.00 ) WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED 5,920,000 5,920,000

INCOME TAXES

INCOME TAXES	12 Months Ended
	Sep. 30, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	Note 9 – INCOME TAXES Our Company has not filed any federal income tax returns and we are currently not subject to state income tax filing requirements. As of September 30, 2023, we have net operating loss carryforwards, on a book basis, of $117,632 which may be available to reduce various future years' federal taxable income. Future tax benefits which may result from these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, we have recorded a valuation allowance for the deferred tax asset relating to the net operating loss carry forwards. The following table presents the current income tax provision for federal and state income taxes for the years ended September 30, 2023 and 2022: Schedule of income tax provision 2023 2022 Current tax provisions: Federal $ – $ – State – – Total provision for income taxes $ – $ – Reconciliations of the U.S. federal statutory rate to the actual tax rate for the years ended September 30, 2023 and 2022: Schedule of tax rates 2023 2022 US federal statutory income tax rate 21.0% 21.0% Increase in valuation reserve -21.0% -21.0% Total provision for income taxes 0.0% 0.0% The components of our deferred tax assets as of September 30, 2023 and 2022 consisted of the following: Schedule of deferred tax assets 2023 2022 Net operating loss carry forwards $ 24,703 $ 16,900 Less: valuation allowance (24,703 ) (16,900 ) Net deferred tax assets $ – $ – During the year ended September 30, 2023, the valuation reserve increased $ 7,803 9,744 As noted above, we have not filed any federal tax returns, but we plan on bringing our tax filings current as soon as is practical.

Note 10 _ SUBSEQUENT EVENTS

Note 10 – SUBSEQUENT EVENTS	12 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
Note 10 – SUBSEQUENT EVENTS	Note 10 – SUBSEQUENT EVENTS In accordance with SFAS 165 (ASC 855-10) the Company has analyzed its operations subsequent to September 30, 2023 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. 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.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company’s year-end is September 30.
Use of Estimates	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.
Cash equivalents	Cash equivalents The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents. The cash equivalents as of September 30, 2023 and 2022 were $ 159 0
Fair Value of Financial Instruments	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 its short-term nature, the carrying value of cash, director loans and issuance of common stock approximated fair value at September 30, 2023.
Income Taxes	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 September 30, 2023, our September 30, 2022 tax return was open to examination with federal, state and local governmental authorities. To the extent penalties and interest are incurred through an examination, they would be included as part of operations in the statement of operations.
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.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets We continually monitor events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell. During the year ended September 30, 2023 we recognized $0 of impairment expense.
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 September 30, 2023 there were no
Comprehensive Income	Comprehensive Income Comprehensive income is defined as all changes in stockholders’ equity, exclusive of transactions with owners, such as capital investments. Comprehensive income includes net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. As of September 30, 2023 were no differences between our comprehensive loss and net loss.
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 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.

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Schedule of intangible assets September 30, 2023 September 30, 2022 Intangible Assets Purchased $ – $ 12,000 Accumulated Amortization – (4,800 ) Impairment – (7,200 ) Net Book Value $ – $ –

DISCONTINUED OPERATION (Tables)

DISCONTINUED OPERATION (Tables)	12 Months Ended
	Sep. 30, 2023
Discontinued Operations and Disposal Groups [Abstract]
Schedule of discontinued operations - balance sheet	Schedule of discontinued operations - balance sheet September 30, September 30, Current Liabilities Accounts payable and accrued expenses $ 12,000 $ 12,000 Total current liabilities from discontinued operations $ 12,000 $ 12,000
Schedule of discontinued operations - income statement	Schedule of discontinued operations - income statement September 30, September 30, REVENUES $ 455 $ – GENERAL AND ADMINISTRATIVE EXPENSES – – AMORTIZATION OF INTANGIBLE ASSETS – (2,400 ) NET INCOME (LOSS) FROM OPERATION $ 455 $ (2,400 ) NET LOSS PER SHARE: BASIC AND DILUTED FROM DISCONTINUED OPERATION $ 0.00 $ (0.00 ) WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED 5,920,000 5,920,000

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Schedule of income tax provision	Schedule of income tax provision 2023 2022 Current tax provisions: Federal $ – $ – State – – Total provision for income taxes $ – $ –
Schedule of tax rates	Schedule of tax rates 2023 2022 US federal statutory income tax rate 21.0% 21.0% Increase in valuation reserve -21.0% -21.0% Total provision for income taxes 0.0% 0.0%
Schedule of deferred tax assets	Schedule of deferred tax assets 2023 2022 Net operating loss carry forwards $ 24,703 $ 16,900 Less: valuation allowance (24,703 ) (16,900 ) Net deferred tax assets $ – $ –

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Retained Earnings (Accumulated Deficit)	$ 117,632	$ 80,494

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Accounting Policies [Abstract]
Cash Equivalents, at Carrying Value	$ 159	$ 0
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0

COMMON STOCK (Details Narrative

COMMON STOCK (Details Narrative) - $ / shares	Sep. 30, 2023	Sep. 30, 2022
Equity [Abstract]
Common Stock, Shares Authorized	75,000,000	75,000,000
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares, Issued	5,920,000	5,920,000
Common Stock, Shares, Outstanding	5,920,000	5,920,000

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets Purchased	$ 0	$ 12,000
Accumulated Amortization	0	(4,800)
Impairment	0	(7,200)
Net Book Value	$ 0	$ 0

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative)	12 Months Ended
	Sep. 30, 2022 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Asset Impairment Charges	$ 7,200

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Related Party Transaction [Line Items]
Proceeds from Related Party Debt	$ 25,898	$ 6,144
Mr Chen [Member]
Related Party Transaction [Line Items]
Proceeds from Related Party Debt	$ 20,480
Mr Alborovi [Member]
Related Party Transaction [Line Items]
Proceeds from Related Party Debt		$ 6,144

Discontinued Operations (Detail

Discontinued Operations (Details - Balance Sheet) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Discontinued Operations and Disposal Groups [Abstract]
Accounts payable and accrued expenses	$ 12,000	$ 12,000
Total current liabilities from discontinued operations	$ 12,000	$ 12,000

Discontinued Operations (Deta_2

Discontinued Operations (Details - Income Statement) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Discontinued Operations and Disposal Groups [Abstract]
REVENUES	$ 455	$ 0
GENERAL AND ADMINISTRATIVE EXPENSES	0	0
AMORTIZATION OF INTANGIBLE ASSETS	0	(2,400)
NET INCOME (LOSS) FROM OPERATION	$ 455	$ (2,400)
Income (Loss) from Discontinued Operations and Disposal of Discontinued Operations, Net of Tax, Per Diluted Share	$ 0	$ 0
Income (Loss) from Discontinued Operations and Disposal of Discontinued Operations, Net of Tax, Per Basic Share	$ 0	$ 0
Weighted Average Number of Shares Outstanding, Basic	5,920,000	5,920,000
Weighted Average Number of Shares Outstanding, Diluted	5,920,000	5,920,000

INCOME TAXES (Details - Current

INCOME TAXES (Details - Current income tax provision) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Federal	$ 0	$ 0
State	0	0
Total provision for income taxes	$ 0	$ 0

INCOME TAXES (Details - Reconci

INCOME TAXES (Details - Reconciliation of tax rate)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
US federal statutory income tax rate	21%	21%
Increase in valuation reserve	(21.00%)	(21.00%)
Total provision for income taxes	0%	0%

INCOME TAXES (Details - Deferre

INCOME TAXES (Details - Deferred taxes) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Net operating loss carry forwards	$ 24,703	$ 16,900
Less: valuation allowance	(24,703)	(16,900)
Net deferred tax assets	$ 0	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 7,803	$ 9,744