Global Innovative Platforms (GIPL) 10-Q 14 Nov 23 2023 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Mar. 31, 2023	Nov. 14, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2023
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--09-30
Entity File Number	000-56235
Entity Registrant Name	GLOBAL INNOVATIVE PLATFORMS, INC.
Entity Central Index Key	0001837774
Entity Tax Identification Number	85-3816149
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	149 JAMES PLACE
Entity Address, City or Town	ORLANDO
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	32751
City Area Code	321
Local Phone Number	230-3739
Entity Current Reporting Status	No
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	false
Entity Shell Company	true
Entity Common Stock, Shares Outstanding		25,150,112

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	Mar. 31, 2023	Sep. 30, 2022
Current Assets
Cash and Cash Equivalents	$ 2,961	$ 47,757
Total Current Assets	2,961	47,757
Total Assets	2,961	47,757
Current Liabilities
Accounts Payable	6,198	5,011
Loan Payable – Related Party	235,513	125,460
Total Current Liabilities	241,711	130,471
Total Liabilities	241,711	130,471
Commitments and Contingencies (Note 8)
Shareholders’ Deficit
Preferred Stock, $0.0001 par value, 10,000,000 shares authorized, 0 issued or outstanding	0	0
Common Stock, $0.0001 par value, 1,990,000,000 shares authorized, 619,085 issued and outstanding	62	62
Additional Paid in Capital	35,454	35,454
Retained (Deficit) Earnings	(274,266)	(118,230)
Total Shareholders’ Deficit	(238,750)	(82,714)
Total Liabilities and Shareholders’ Deficit	$ 2,961	$ 47,757

CONDENSED BALANCE SHEETS (Paren

CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2023	Sep. 30, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	1,990,000,000	1,990,000,000
Common stock, shares issued	619,085	619,085
Common stock, shares outstanding	619,085	619,085

CONDENSED STATEMENTS OF OPERATI

CONDENSED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Income Statement [Abstract]
REVENUE	$ 0	$ 0	$ 0	$ 0
EXPENSES
General and administrative expenses	68,870	5,083	156,036	11,603
Total Expenses	68,870	5,083	156,036	11,083
OPERATING LOSS	(68,870)	(5,083)	(156,036)	(11,603)
OTHER INCOME (EXPENSE)	0	0	0	0
Total Other Income (Expense)	0	0	0	0
INCOME (LOSS) BEFORE TAXES	(68,870)	(5,083)	(156,036)	(11,603)
TAXES	0	0	0	0
NET INCOME (LOSS)	$ (68,870)	$ (5,083)	$ (156,036)	$ (11,603)

CONDENSED STATEMENTS OF OPERA_2

CONDENSED STATEMENTS OF OPERATIONS (UNAUDITED) (Parenthetical) - $ / shares	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Income Statement [Abstract]
Net Income (Loss) per Common Share: Basic	$ (0.11)	$ (0.01)	$ (0.25)	$ (0.02)
Net Income (Loss) per Common Share: Diluted	$ (0.11)	$ (0.01)	$ (0.25)	$ (0.02)
Weighted Average Common Shares Outstanding: Basic	619,085	619,085	619,085	619,085
Weighted Average Common Shares Outstanding: Diluted	619,085	619,085	619,085	619,085

CONDENSED STATEMENT OF CHANGES

CONDENSED STATEMENT OF CHANGES IN SHAREHOLDERS' DEFICIT (UNAUDITED) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Sep. 30, 2021	$ 62	$ 34,454	$ (64,414)	$ (28,898)
Beginning balance, shares at Sep. 30, 2021	619,085
Net profit (loss) for the period			(11,603)	(11,603)
Ending balance, value at Mar. 31, 2022	$ 62	35,454	(76,017)	(40,501)
Ending balance, shares at Mar. 31, 2022	619,085
Beginning balance, value at Sep. 30, 2022	$ 62	35,454	(118,230)	(82,714)
Beginning balance, shares at Sep. 30, 2022	619,085
Net profit (loss) for the period			(156,036)	(156,036)
Ending balance, value at Mar. 31, 2023	$ 62	$ 35,454	$ (274,266)	$ (238,750)
Ending balance, shares at Mar. 31, 2023

CONDENSED STATEMENTS OF CASH FL

CONDENSED STATEMENTS OF CASH FLOW (UNAUDITED) - USD ($)	6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash Flow from Operating Activities:
Net Loss	$ (156,036)	$ (11,603)
Changes in working capital items:
Accounts payable	1,187	6,103
Accruals – related party	10,053	5,500
Net Cash Used in Operating Activities	(144,796)	0
Net Cash Flow from Investing Activities	0	0
Net Cash Flow from Financing Activities
Advances from Related Parties	100,000	0
Net Cash Provided by Financing Activities	100,000	0
Net Change in Cash:	(44,796)	0
Beginning Cash:	47,757	262
Ending Cash:	2,961	262
Supplemental Disclosures of Cash Flow Information:
Cash paid for interest	0	0
Cash paid for tax	$ 0	$ 0

NATURE OF OPERATIONS

NATURE OF OPERATIONS	6 Months Ended
	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS	NOTE 1. NATURE OF OPERATIONS Nature of Business Global Innovative Platforms Inc ., a Delaware corporation, (“Global Innovative Platforms,” “Canning Street,” “the Company,” “We”, “Us” or “Our’) is a publicly quoted shell company seeking to merge with an entity with experienced management and opportunities for growth in return for shares of our common stock to create value for our shareholders. The Company is presently evaluating various opportunities in the biotech industry. Although the Company has not entered into any agreements with potential merger candidates it is evaluating several opportunities for acquisition although there is no guarantee that the Company will be able to successfully close such transactions. History Global Innovative Platforms Inc. f/k/a Canning Street Corporation or Canning Street was incorporated in Delaware on September 15, 2020. Effective September 30, 2020, following a corporate reorganization as described below (the “Holding Company Reorganization” or “the reverse recapitalization”), Canning Street became the reorganized successor to Alexandria Advantage Warranty Company, a publicly quoted holding company that ceased trading in 2016. Reorganization into a Holding Company Structure for Global Innovative Platforms, Inc., reorganization successor to Alexandria Advantage Warranty Company. Effective September 29, 2020, Alexandria Advantage Warranty Company (“Alexandria Advantage Colorado’), a Colorado corporation, redomiciled to Delaware by merging with its wholly owned subsidiary, Alexandria Advantage Warranty Company (“Alexandria Advantage Delaware”), a Delaware corporation. Alexandria Advantage Colorado ceased to exist as an independent legal entity following its merger with Alexandria Advantage Delaware. Pursuant to the Delaware Holding Company formation statute, DGCL Section 251(g), Alexandria Advantage Delaware entered into an Agreement and Plan of Merger and Reorganization into a Holding Company with Global Innovative Platforms, Inc. (“Canning Street”) and AAWC Corporation (“AAWC”), both wholly-owned subsidiaries of Alexandria Advantage Delaware, effective September 30, 2021. The Agreement and Plan of Merger and Reorganization into a Holding Company provided for the merger of Alexandria Advantage Delaware with, and into AAWC, with AAWC being the surviving corporation in the merger, as a subsidiary to Canning Street. Alexandria Advantage Delaware ceased to exist as an independent legal entity following its merger with AAWC. The shareholders of Alexandria Advantage Delaware were converted, by the holding company reorganization, under the Agreement, to shareholders of Canning Street on a one for one basis pursuant to the Agreement and the Delaware Statute Sec. 251(g). AAWC, the surviving company of the merger with Alexandria Advantage Delaware, became a wholly owned subsidiary of Canning Street, the holding company. Canning Street became the parent holding company resulting under the Agreement, pursuant to Delaware General Corporation Law section 251(g), with its wholly owned subsidiary company, AAWC, the surviving company of the merger with Alexandria Advantage Delaware. As a result of the Holding Company Reorganization, shareholders in publicly quoted Alexandria Advantage Delaware, formerly the shareholders of Alexandria Advantage Colorado as of the date of the reorganization, became shareholders in the publicly quoted Canning Street. AAWC, being the direct successor by the merger with Alexandria Advantage Delaware, became a subsidiary company of Canning Street. The Holding Company Reorganization has been accounted for so as to reflect the fact that both AAWC and Canning Street were under common control at the date of the Holding Company Reorganization, similar to a reverse acquisition of AAWC by Canning Street Disposal of AAWC Corporation. Effective September 30, 2020, Canning Street disposed of 100 1,000 Reverse Stock Split Effective December 29, 2020, we completed a 2,000:1 reverse stock split Name Change and Subsequent Change in Trading Symbol On May 10, 2021, the Company, filed a Certificate of Amendment to its Certificate of Incorporation (the “Amendment”), which was corrected on May 11, 2021, with the Secretary of State of the State of Delaware to change the Company’s name to “Global Innovative Platforms Inc.” (the “Name Change”). The Amendment became effective on May 20, 2021. On May 10, 2021, the Company filed notification of the Name Change (the “Notification”) with the Financial Industry Regulatory Authority (“FINRA”). In the Notification, the Company requested FINRA to authorize a new trading symbol for the Common Stock. On September 9, 2021, FINRA processed the Name Change and provided a new trading symbol, “GIPL”, with a market effective date of September 13, 2021. The new CUSIP is 37960M101. Impact of the COVID-19 Pandemic We have not commenced operations as yet and consequently have not been directly impacted by the COVID-19 outbreak at this time. However, the detrimental effect of the COVID-19 outbreak on the economy as a whole may have a detrimental impact on our ability to raise funding and identify an entity to merge with for the foreseeable future. We are unable to predict with any certainty the ultimate impact COVID-19 outbreak on our plans at this time.

GOING CONCERN

GOING CONCERN	6 Months Ended
	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 2. GOING CONCERN Our financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. We have no ongoing business or income, incurred a loss of $ 156,036 274,266

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The summary of significant accounting policies is presented to assist in the understanding of the financial statements. These policies conform to accounting principles generally accepted in the United States of America and have been consistently applied. We have selected September 30 as our financial year end. We have not earned any revenue to date. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles (“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 of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents We maintain cash balances in a non-interest-bearing account that currently does not exceed federally insured limits. For the purpose of the statements of cash flows, all highly liquid investments with a maturity of three months or less are considered to be cash equivalents. As of March 31, 2023 and September 30, 2022, our cash balance was $ 2,961 47,757 Fair Value Measurements ASC Topic 820, Fair Value Measurements and Disclosures (“ASC 820”), provides a comprehensive framework for measuring fair value and expands disclosures which are required about fair value measurements. Specifically, ASC 820 sets forth a definition of fair value and establishes a hierarchy prioritizing the inputs to valuation techniques, giving the highest priority to quoted prices in active markets for identical assets and liabilities and the lowest priority to unobservable value inputs. ASC 820 defines the hierarchy as follows: Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reported date. The types of assets and liabilities included in Level 1 are highly liquid and actively traded instruments with quoted prices, such as equities listed on the New York Stock Exchange. Level 2 – Pricing inputs are other than quoted prices in active markets but are either directly or indirectly observable as of the reported date. The types of assets and liabilities in Level 2 are typically either comparable to actively traded securities or contracts or priced with models using highly observable inputs. Level 3 – Significant inputs to pricing that are unobservable as of the reporting date. The types of assets and liabilities included in Level 3 are those with inputs requiring significant management judgment or estimation, such as complex and subjective models and forecasts used to determine the fair value of financial transmission rights. Our financial instruments consist of our accounts payable, accrued expenses - related party and loan payable – related party. The carrying amount of our accounts payable, accrued expenses- related parties and loan payable – related party approximates their fair values because of the short-term maturities of these instruments. Related Party Transactions A related party is generally defined as (i) any person that holds 10% or more of our membership interests including such person’s immediate families, (ii) our management, (iii) someone that directly or indirectly controls, is controlled by or is under common control with us, or (iv) anyone who can significantly influence our financial and operating decisions. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. See Notes 4 and 5 below for details of related party transactions in the period presented. Fixed Assets We owned no Leases We determine if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) as assets, operating lease non-current liabilities, and operating lease current liabilities in our balance sheet. Finance leases are property and equipment, other current liabilities, and other non-current liabilities in the balance sheet. ROU assets represent the right to use an asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at the commencement date based on the present value of lease payments over lease term. As most of the leases do not provide an implicit rate, we generally use the incremental borrowing rate on the estimated rate of interest for collateralized borrowing over a similar term of the lease payments at the commencement date. The operating ROU asset also includes any lease payments made and excludes lease incentives. Lease expense for lease payment is recognized on a straight-line basis over the lease term. We were not party to any lease transactions during the six months and the three months ended March 31, 2023 or March 31, 2022. Income Taxes The provision for income taxes is computed using the asset and liability method, under which deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating losses and tax credit carryforwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates that apply to taxable income in effect for the years in which those tax assets are expected to be realized or settled. We record a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. Uncertain Tax Positions We evaluate tax positions in a two-step process. We first determine whether it is more likely than not that a tax position will be sustained upon examination, based on the technical merits of the position. If a tax position meets the more-likely-than-not recognition threshold it is then measured to determine the amount of benefit to recognize in the financial statements. The tax position is measured as the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement. We classify gross interest and penalties and unrecognized tax benefits that are not expected to result in payment or receipt of cash within one year as long-term liabilities in the financial statements. Revenue Recognition Revenues are recognized when control of the promised goods or services are transferred to a customer, in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements: Step 1: Identify the contract(s) with customers Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to performance obligations Step 5: Recognize revenue when the entity satisfies a performance obligation Service revenues are recognized as the services are performed in proportion to the transfer of control to the customer and real estate revenues are recognized at the time of sale when consideration has been exchanged and title has been conveyed to the buyer. At this time, we have not identified specific planned revenue streams. During the during the six months and the three months ended March 31, 2023 and March 31, 2022, we did no Advertising Costs We expense advertising costs when advertisements occur. No Stock Based Compensation The cost of equity instruments issued to non-employees in return for goods and services is measured by the grant date fair value of the equity instruments issued. The cost of employee services received in exchange for equity instruments is based on the grant date fair value of the equity instruments issued. Net Loss per Share Calculation Basic net loss per common share (“EPS”) is computed by dividing loss available to common stockholders by the weighted-average number of common shares outstanding for the period. Diluted earnings per share is computed by dividing net income by the weighted average shares outstanding, assuming all dilutive potential common shares were issued. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. No Recently Accounting Pronouncements We have reviewed all the recently issued, but not yet effective, accounting pronouncements and do not believe any of these pronouncements will have a material impact on our financial statements

RELATED PARTY FEES

RELATED PARTY FEES	6 Months Ended
	Mar. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY FEES	NOTE 4. RELATED PARTY FEES During the year ended September 30, 2022, we settled a balance of $ 17,500

LOAN PAYABLE _ RELATED PARTY

LOAN PAYABLE – RELATED PARTY	6 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
LOAN PAYABLE – RELATED PARTY	NOTE 5. LOAN PAYABLE – RELATED PARTY As of March 31, 2023, and September 31, 2022, respectively, we owed $ 235,513 125,460 The loans are unsecured, interest free and due on demand.

INCOME TAXES

INCOME TAXES	6 Months Ended
	Mar. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 7. INCOME TAXES On December 22, 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the Tax Cuts and Jobs Act (the “Tax Act”). The Tax Act makes broad and complex changes to the U.S. tax code that affect fiscal 2018, including, but not limited to requiring a one-time transition tax on certain unrepatriated earnings of foreign subsidiaries that is payable over eight years. The Tax Act also establishes new tax laws that will affect 2018 and later years, including, but not limited to, a reduction of the U.S. federal corporate tax rate from 34 21 We did not provide any current or deferred US federal income tax provision or benefit during the three months ended March 31, 2022, as we incurred tax losses during the period. When it is more likely than not, that a tax asset cannot be realized through future income, we must record an allowance against any future potential future tax benefit. We have provided a full valuation allowance against the net deferred tax asset, consisting of net operating loss carry forwards, because management has determined that it is more likely than not that we will not earn income sufficient to realize the deferred tax assets during the carry forward periods. The Company has not taken a tax position that, if challenged, would have a material effect on the financial statements for the three months ended March 31, 2022, as defined under ASC 740, “Accounting for Income Taxes.” We did not recognize any adjustment to the liability for uncertain tax position and therefore did not record any adjustment to the beginning balance of the accumulated deficit on the balance sheet. The provision for income taxes differs from the amount computed by applying the statutory federal income tax rate to income before provision for income taxes. The sources and tax effects of the differences for the periods presented are as follows: Schedule of effective income tax rate reconciliation Six Months Ended March 31, 2023 Six Months Ended March 31, 2022 Statutory U.S. Federal Income Tax Rate 21 % 21 % State Income Taxes 5 % 5 % Change in Valuation Allowance (26 )% (26 )% Effective Income Tax Rate — — A reconciliation of the income taxes computed at the statutory rate is as follows: Schedule of deferred tax assets Six Months Ended March 31, 2023 Six Months Ended March 31, 2022 Tax credit (expense) at statutory rate (26%) $ 40,569 $ 3,017 Increase in valuation allowance (40,569 ) (3,017 ) Net deferred tax assets $ — $ — As of March 31, 2023, the Company had a federal net operating loss carryforward of approximately $ 274,266 The Company’s income tax returns for the years ended September 30, 2022 and 2021 and for the period from September 15, 2020 (Inception) to September 30, 2020, are currently open to audit by federal and state jurisdictions.

COMMITMENTS & CONTINGENCIES

COMMITMENTS & CONTINGENCIES	6 Months Ended
	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS & CONTINGENCIES	NOTE 8. COMMITMENTS & CONTINGENCIES Legal Proceedings We were not subject to any legal proceedings during the six months ended March 31, 2023 and 2022, and, to the best of our knowledge, no legal proceedings are pending or threatened. Contractual Obligations We are not party to any contractual obligations at this time.

SHAREHOLDERS_ DEFICIT

SHAREHOLDERS’ DEFICIT	6 Months Ended
	Mar. 31, 2023
Equity [Abstract]
SHAREHOLDERS’ DEFICIT	NOTE 9. SHAREHOLDERS’ DEFICIT Preferred Stock As of March 31, 2023, we were authorized to issue 10,000,000 0.0001 No No series of preferred stock or rights for preferred stock had been designated on March 31, 2023. Common Stock As of March 31, 2023, we were authorized to issue 1,990,000,000 0.0001 As of September 15, 2020, the effective date of the reverse recapitalization, 619,085 62 (15,550 As of September 30, 2023 and 2022, and March 31, 2023 and 2022, 619,085 No Effective December 29, 2020, we completed a 2,000:1 reverse stock split Warrants No Stock Options We currently have no stock option plan. No

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Mar. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10. SUBSEQUENT EVENTS The Company evaluated subsequent events after March 31, 2022, in accordance with FASB ASC 855 Subsequent Events, through the date of the issuance of these financial statements. Effective October 23, 2023., the Company entered into Subscription Agreements with various accredited investors pursuant to which the accredited investors purchased an aggregate of 24,531,027 0.0001 2,453 The offer, sale and issuance of the above securities was made to accredited investors, and the Company relied upon the exemptions contained in Section 4(a)(2) of the Securities Act of 1933, as amended, and/or Rule 506 of Regulation D promulgated there under with regard to the sale. No advertising or general solicitation was employed in offering the securities. The offer and sales were made to an accredited investor and transfer of the common stock will be restricted by the Company in accordance with the requirements of the Securities Act of 1933, as amended.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The summary of significant accounting policies is presented to assist in the understanding of the financial statements. These policies conform to accounting principles generally accepted in the United States of America and have been consistently applied. We have selected September 30 as our financial year end. We have not earned any revenue to date.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles (“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 of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents We maintain cash balances in a non-interest-bearing account that currently does not exceed federally insured limits. For the purpose of the statements of cash flows, all highly liquid investments with a maturity of three months or less are considered to be cash equivalents. As of March 31, 2023 and September 30, 2022, our cash balance was $ 2,961 47,757
Fair Value Measurements	Fair Value Measurements ASC Topic 820, Fair Value Measurements and Disclosures (“ASC 820”), provides a comprehensive framework for measuring fair value and expands disclosures which are required about fair value measurements. Specifically, ASC 820 sets forth a definition of fair value and establishes a hierarchy prioritizing the inputs to valuation techniques, giving the highest priority to quoted prices in active markets for identical assets and liabilities and the lowest priority to unobservable value inputs. ASC 820 defines the hierarchy as follows: Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reported date. The types of assets and liabilities included in Level 1 are highly liquid and actively traded instruments with quoted prices, such as equities listed on the New York Stock Exchange. Level 2 – Pricing inputs are other than quoted prices in active markets but are either directly or indirectly observable as of the reported date. The types of assets and liabilities in Level 2 are typically either comparable to actively traded securities or contracts or priced with models using highly observable inputs. Level 3 – Significant inputs to pricing that are unobservable as of the reporting date. The types of assets and liabilities included in Level 3 are those with inputs requiring significant management judgment or estimation, such as complex and subjective models and forecasts used to determine the fair value of financial transmission rights. Our financial instruments consist of our accounts payable, accrued expenses - related party and loan payable – related party. The carrying amount of our accounts payable, accrued expenses- related parties and loan payable – related party approximates their fair values because of the short-term maturities of these instruments.
Related Party Transactions	Related Party Transactions A related party is generally defined as (i) any person that holds 10% or more of our membership interests including such person’s immediate families, (ii) our management, (iii) someone that directly or indirectly controls, is controlled by or is under common control with us, or (iv) anyone who can significantly influence our financial and operating decisions. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. See Notes 4 and 5 below for details of related party transactions in the period presented.
Fixed Assets	Fixed Assets We owned no
Leases	Leases We determine if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) as assets, operating lease non-current liabilities, and operating lease current liabilities in our balance sheet. Finance leases are property and equipment, other current liabilities, and other non-current liabilities in the balance sheet. ROU assets represent the right to use an asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at the commencement date based on the present value of lease payments over lease term. As most of the leases do not provide an implicit rate, we generally use the incremental borrowing rate on the estimated rate of interest for collateralized borrowing over a similar term of the lease payments at the commencement date. The operating ROU asset also includes any lease payments made and excludes lease incentives. Lease expense for lease payment is recognized on a straight-line basis over the lease term. We were not party to any lease transactions during the six months and the three months ended March 31, 2023 or March 31, 2022.
Income Taxes	Income Taxes The provision for income taxes is computed using the asset and liability method, under which deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating losses and tax credit carryforwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates that apply to taxable income in effect for the years in which those tax assets are expected to be realized or settled. We record a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized.
Uncertain Tax Positions	Uncertain Tax Positions We evaluate tax positions in a two-step process. We first determine whether it is more likely than not that a tax position will be sustained upon examination, based on the technical merits of the position. If a tax position meets the more-likely-than-not recognition threshold it is then measured to determine the amount of benefit to recognize in the financial statements. The tax position is measured as the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement. We classify gross interest and penalties and unrecognized tax benefits that are not expected to result in payment or receipt of cash within one year as long-term liabilities in the financial statements.
Revenue Recognition	Revenue Recognition Revenues are recognized when control of the promised goods or services are transferred to a customer, in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements: Step 1: Identify the contract(s) with customers Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to performance obligations Step 5: Recognize revenue when the entity satisfies a performance obligation Service revenues are recognized as the services are performed in proportion to the transfer of control to the customer and real estate revenues are recognized at the time of sale when consideration has been exchanged and title has been conveyed to the buyer. At this time, we have not identified specific planned revenue streams. During the during the six months and the three months ended March 31, 2023 and March 31, 2022, we did no
Advertising Costs	Advertising Costs We expense advertising costs when advertisements occur. No
Stock Based Compensation	Stock Based Compensation The cost of equity instruments issued to non-employees in return for goods and services is measured by the grant date fair value of the equity instruments issued. The cost of employee services received in exchange for equity instruments is based on the grant date fair value of the equity instruments issued.
Net Loss per Share Calculation	Net Loss per Share Calculation Basic net loss per common share (“EPS”) is computed by dividing loss available to common stockholders by the weighted-average number of common shares outstanding for the period. Diluted earnings per share is computed by dividing net income by the weighted average shares outstanding, assuming all dilutive potential common shares were issued. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. No
Recently Accounting Pronouncements	Recently Accounting Pronouncements We have reviewed all the recently issued, but not yet effective, accounting pronouncements and do not believe any of these pronouncements will have a material impact on our financial statements

INCOME TAXES (Tables)

INCOME TAXES (Tables)	6 Months Ended
	Mar. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of effective income tax rate reconciliation	Schedule of effective income tax rate reconciliation Six Months Ended March 31, 2023 Six Months Ended March 31, 2022 Statutory U.S. Federal Income Tax Rate 21 % 21 % State Income Taxes 5 % 5 % Change in Valuation Allowance (26 )% (26 )% Effective Income Tax Rate — —
Schedule of deferred tax assets	Schedule of deferred tax assets Six Months Ended March 31, 2023 Six Months Ended March 31, 2022 Tax credit (expense) at statutory rate (26%) $ 40,569 $ 3,017 Increase in valuation allowance (40,569 ) (3,017 ) Net deferred tax assets $ — $ —

NATURE OF OPERATIONS (Details N

NATURE OF OPERATIONS (Details Narrative) - USD ($)	Dec. 29, 2020	Sep. 30, 2020
Reverse stock split	2,000:1 reverse stock split
A A W C Corporation [Member]
Ownership interest prior to disposal		100%
Payment to related party		$ 1,000

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Loss	$ 68,870	$ 5,083	$ 156,036	$ 11,603
Retained deficit	$ 274,266		$ 274,266		$ 118,230

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022	Sep. 30, 2022
Accounting Policies [Abstract]
Cash balance	$ 2,961		$ 2,961		$ 47,757
Fixed assets	0		0		$ 0
Revenue	$ 0	$ 0	0	$ 0
Advertising costs			$ 0	$ 0
Antidilutive securities			0	0

RELATED PARTY FEES (Details Nar

RELATED PARTY FEES (Details Narrative)	Sep. 30, 2022 USD ($)
Related Party Transactions [Abstract]
Accrued compensation	$ 17,500

LOAN PAYABLE _ RELATED PARTY (D

LOAN PAYABLE – RELATED PARTY (Details Narrative) - USD ($)	Mar. 31, 2023	Sep. 30, 2022
Debt Disclosure [Abstract]
Loan payable related party	$ 235,513	$ 125,460

INCOME TAXES (Details)

INCOME TAXES (Details)	6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Statutory U.S. Federal Income Tax Rate	21%	21%
State Income Taxes	5%	5%
Change in Valuation Allowance	(26.00%)	(26.00%)
Effective Income Tax Rate	0%	0%

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Tax credit (expense) at statutory rate (26%)	$ 40,569	$ 3,017
Increase in valuation allowance	(40,569)	(3,017)
Net deferred tax assets	$ 0	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	6 Months Ended
	Mar. 31, 2023 USD ($)
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Operating loss carryforward	$ 274,266
Maximum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Federal corporate tax rate	34%
Minimum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Federal corporate tax rate	21%

SHAREHOLDERS_ DEFICIT (Details

SHAREHOLDERS’ DEFICIT (Details Narrative) - USD ($)		6 Months Ended
	Dec. 29, 2020	Mar. 31, 2023	Sep. 30, 2022	Sep. 15, 2020
Equity [Abstract]
Preferred stock, shares authorized		10,000,000	10,000,000
Preferred stock, par value		$ 0.0001	$ 0.0001
Preferred stock, shares issued		0	0
Preferred stock, shares outstanding		0	0
Common stock, shares authorized		1,990,000,000	1,990,000,000
Common stock, par value		$ 0.0001	$ 0.0001
Common stock, shares issued		619,085	619,085
Common stock, shares outstanding		619,085	619,085
Common stock reverse split				$ 62
Additional paid in capital		$ 35,454	$ 35,454	$ (15,550)
Number of common stock shares issued		0
Reverse stock split	2,000:1 reverse stock split
Warrant issued		0	0
Warrant Outstanding		0	0
Stock option issued		0	0
Stock option outstanding		0	0

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Forecast [Member]	Oct. 23, 2023 USD ($) $ / shares shares
Number of shares purchased, shares | shares	24,531,027
Share price | $ / shares	$ 0.0001
Number of shares purchased, value | $	$ 2,453