Cover
Cover - USD ($) | 12 Months Ended | ||
Apr. 30, 2022 | Jun. 23, 2022 | Oct. 31, 2021 | |
Cover [Abstract] | |||
Document Type | 10-K/A | ||
Amendment Flag | true | ||
Amendment Description | to submit inline XBRL | ||
Document Annual Report | true | ||
Document Transition Report | false | ||
Document Period End Date | Apr. 30, 2022 | ||
Document Fiscal Period Focus | FY | ||
Document Fiscal Year Focus | 2022 | ||
Current Fiscal Year End Date | --04-30 | ||
Entity File Number | 333-257326 | ||
Entity Registrant Name | ORION BLISS CORP. | ||
Entity Central Index Key | 0001854183 | ||
Entity Tax Identification Number | 98-1591444 | ||
Entity Incorporation, State or Country Code | NV | ||
Entity Address, Address Line One | Ashdod | ||
Entity Address, City or Town | Kalonite 9-57 | ||
Entity Address, Country | IL | ||
Entity Address, Postal Zip Code | 7724233 | ||
City Area Code | 849 | ||
Local Phone Number | 859-3819 | ||
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 | true | ||
Entity Public Float | $ 0 | ||
Entity Common Stock, Shares Outstanding | 2,000,000 | ||
Auditor Firm ID | 5041 | ||
Auditor Name | BF Borgers CPA PC | ||
Auditor Location | Lakewood, CO |
Balance Sheets
Balance Sheets - USD ($) | Apr. 30, 2022 | Apr. 30, 2021 |
ASSETS | ||
Cash on hand | ||
Website Development, net | 134 | 0 |
Total Current Assets | 134 | 0 |
LIABILITIES | ||
Accounts Payable- Related party | 13,000 | 1,000 |
Director Loan | 15,549 | 725 |
Total Current Liabilities | 28,549 | 1,725 |
Common stock, $0.0001 par value, 75,000,000 shares authorized; 2,000,000 shares issued and outstanding | 200 | 200 |
Additional paid-in-capital | 0 | 0 |
Accumulated deficit | (28,615) | (1,925) |
Total Stockholders’ Equity | (28,415) | (1,725) |
Total Liabilities and Stockholders’ Equity | $ 134 | $ 0 |
Balance Sheets (Parenthetical)
Balance Sheets (Parenthetical) - $ / shares | Apr. 30, 2022 | Apr. 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 | 2,000,000 | 2,000,000 |
Common Stock, Shares, Outstanding | 2,000,000 | 2,000,000 |
Statement of Operations
Statement of Operations - USD ($) | 1 Months Ended | 12 Months Ended |
Apr. 30, 2021 | Apr. 30, 2022 | |
Income Statement [Abstract] | ||
REVENUES | $ 0 | $ 0 |
OPERATING EXPENSES | ||
General and Administrative Expenses | 1,925 | 26,690 |
TOTAL OPERATING EXPENSES | 1,925 | 26,690 |
NET INCOME (LOSS) FROM OPERATIONS | (1,925) | (26,690) |
PROVISION FOR INCOME TAXES | 0 | 0 |
NET INCOME (LOSS) | $ (1,925) | $ (26,690) |
NET LOSS PER SHARE: BASIC AND DILUTED | $ 0 | $ 0 |
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED | 2,000,000 | 2,000,000 |
Statement of Stockholders' Equi
Statement of Stockholders' Equity - USD ($) | Common Stock [Member] | Additional Paid-in Capital [Member] | Retained Earnings [Member] | Total |
Beginning balance, value at Mar. 22, 2021 | $ 0 | $ 0 | $ 0 | $ 0 |
Shares, Outstanding, Beginning Balance at Mar. 22, 2021 | ||||
Shares issued for cash at $0.0001 per share on April 15, 2021 | $ 200 | 0 | 0 | $ 200 |
Shares issued for cash during period | 2,000,000 | 2,000,000 | ||
Net loss | $ 0 | 0 | (1,925) | $ (1,925) |
Ending balance, value at Apr. 30, 2021 | $ 200 | 0 | (1,925) | (1,725) |
Shares, Outstanding, Ending Balance at Apr. 30, 2021 | 2,000,000 | |||
Net loss | $ 0 | 0 | (26,690) | (26,690) |
Ending balance, value at Apr. 30, 2022 | $ 200 | $ 0 | $ (28,615) | $ (28,415) |
Shares, Outstanding, Ending Balance at Apr. 30, 2022 | 2,000,000 |
Statements of Cash Flows
Statements of Cash Flows - USD ($) | 1 Months Ended | 12 Months Ended |
Apr. 30, 2021 | Apr. 30, 2022 | |
CASH FLOWS FROM OPERATING ACTIVITIES | ||
Net income (loss) | $ (1,925) | $ (26,690) |
Website development | 0 | (134) |
CASH FLOWS USED IN OPERATING ACTIVITIES | (1,925) | (26,824) |
CASH FLOWS FROM FINANCING ACTIVITIES | ||
Accounts Payable- Related Party | 0 | 12,000 |
Related Party Loans | 1,725 | 14,824 |
Proceeds from Sale of Common Stock | 200 | |
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES | 1,925 | 26,824 |
Net increase in cash and equivalents | 0 | 0 |
Cash and equivalents at beginning of the period | 0 | 0 |
Cash and equivalents at end of the period | 0 | 0 |
Cash paid for: | ||
Interest | 0 | 0 |
Taxes | $ 0 | $ 0 |
ORGANIZATION AND BASIS OF PRESE
ORGANIZATION AND BASIS OF PRESENTATION | 12 Months Ended |
Apr. 30, 2022 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
ORGANIZATION AND BASIS OF PRESENTATION | NOTE 1 – ORGANIZATION AND BASIS OF PRESENTATION Orion Bliss Corp. (referred as the “Company”, “we”, “our”) was Incorporated in the State of Nevada and established on March 23, 2021. We are a development-stage company formed to commence operations related to selling Milk_shake hairline products. We have website which is being developed at http://orionbliss.co.il. Our office is located at Kalonite 9-5, Ashdod, Israel, zip code 7724233 |
GOING CONCERN
GOING CONCERN | 12 Months Ended |
Apr. 30, 2022 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
GOING CONCERN | NOTE 2 – GOING CONCERN The Company’s financial statements have been prepared assuming that it will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business. As reflected in the financial statements, the Company had an accumulated deficit of $ 28,615 1,925 The Company is attempting to commence operations and generate sufficient revenue; however, the Company’s cash position may not be sufficient to support the Company’s daily operations. Management intends to raise additional funds by way of a private or public offering. While the Company believes in the viability of its strategy to commence operations and generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public or private offering. The financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. 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 adversely affected. |
SUMMARY OF SIGNIFICANT ACCOUNTI
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | 12 Months Ended |
Apr. 30, 2022 | |
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 April 30. The accompanying audited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and with the rules and regulations of the Securities and Exchange Commission. Accordingly, they do not include all of the information and notes required by US GAAP for complete financial statements of the Company. In the opinion of management, these financial statements reflect all adjustments of a normal recurring nature necessary for the fair presentation of the Company’s financial position, results of operations and cash flows for the interim periods presented in conformity with US GAAP. These audited consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto for the year ended April 30, 2022. Interim results are not necessarily indicative of the results that may be expected for a full year or any other interim period. 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. Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company issued 2,000,000 200 0.0001 Website development- amortization The Company has decided that the amortization will be charged once website is operational. Fair Value of Financial Instruments AS topic 820 "Fair Value Measurements and Disclosures" establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. These tiers include: 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. The carrying value of cash and the Company’s loan from shareholder approximates its fair value due to their short-term maturity. 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. 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 April 30, 2022, there were no Stock-Based Compensation Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options. Recent Accounting Pronouncements Management does not believe that any recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements. |
LOAN FROM DIRECTOR
LOAN FROM DIRECTOR | 12 Months Ended |
Apr. 30, 2022 | |
Debt Disclosure [Abstract] | |
LOAN FROM DIRECTOR | Note 4 – LOAN FROM DIRECTOR As of April 30, 2022, the Company owed $ 15,545 2,000,000 200 13,000 |
COMMON STOCK
COMMON STOCK | 12 Months Ended |
Apr. 30, 2022 | |
Equity [Abstract] | |
COMMON STOCK | Note 5 – COMMON STOCK The Company has 75,000,000 0.0001 On April 15, 2021 the Company issued 2,000,000 200 0.0001 There were 2,000,000 |
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES | 12 Months Ended |
Apr. 30, 2022 | |
Commitments and Contingencies Disclosure [Abstract] | |
COMMITMENTS AND CONTINGENCIES | Note 6 – COMMITMENTS AND CONTINGENCIES Our sole officer and director, Marina Konstantinova, has agreed to provide her own premise under office needs. She will not take any fee for these premises, it is for free use. |
INCOME TAXES
INCOME TAXES - USD ($) | 1 Months Ended | 12 Months Ended |
Apr. 30, 2021 | Apr. 30, 2022 | |
Income Tax Disclosure [Abstract] | ||
INCOME TAXES | Note 7 – INCOME TAXES On December 22, 2017, the President of the United States signed into law the Tax Cuts and Jobs Act (“Tax Reform Act”). The legislation significantly changes U.S. tax law by, among other things, lowering corporate income tax rates, implementing a territorial tax system and imposing a transition tax on deemed repatriated earnings of foreign subsidiaries. The Tax Reform Act permanently reduces the U.S. corporate income tax rate from a maximum of 35% to a flat 21% rate, effective January 1, 2018. The reconciliation of income tax benefit (expenses) at the U.S. statutory rate at 21% for the period ended as follows: April 30, 2022 Tax benefit (expenses) at U.S. statutory rate $ (5,604 ) Change in valuation allowance 5,604 Tax benefit (expenses), net $ – The tax effects of temporary differences that give rise to significant portions of the net deferred tax assets are as follows: April 30, 2022 Net operating loss $ 6,009 Valuation allowance (6,009 ) Deferred tax assets, net $ – The Company has accumulated approximately $ 28,615 | |
Tax benefit (expenses) at U.S. statutory rate | $ (5,604) | |
Change in valuation allowance | 5,604 | |
Tax benefit (expenses), net | $ 0 | 0 |
Net operating loss | 6,009 | |
Valuation allowance | (6,009) | |
Deferred tax assets, net |
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS | 12 Months Ended |
Apr. 30, 2022 | |
Subsequent Events [Abstract] | |
SUBSEQUENT EVENTS | Note 8 – SUBSEQUENT EVENTS In accordance with ASC 855-10 the Company has analyzed its operations subsequent to April 30, 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. 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 adversely affected. FORWARD LOOKING STATEMENTS Statements made in this Form 10-Q that are not historical or current facts are "forward-looking statements" made pursuant to the safe harbor provisions of Section 27A of the Securities Act of 1933 (the "Act") and Section 21E of the Securities Exchange Act of 1934. These statements often can be identified by the use of terms such as "may," "will," "expect," "believe," "anticipate," "estimate," "approximate" or "continue," or the negative thereof. We intend that such forward-looking statements be subject to the safe harbors for such statements. We wish to caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made. Any forward-looking statements represent management's best judgment as to what may occur in the future. However, forward-looking statements are subject to risks, uncertainties and important factors beyond our control that could cause actual results and events to differ materially from historical results of operations and events and those presently anticipated or projected. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statement or to reflect the occurrence of anticipated or unanticipated events. Employees and Employment Agreements At present, we have no employees other than our officer and director. We presently do not have pension, health, annuity, insurance, stock options, profit sharing or similar benefit plans; however, we may adopt such plans in the future. There are presently no personal benefits available to any officers, directors or employees. Results of Operation Our financial statements have been prepared assuming that we will continue as a going concern and, accordingly, do not include adjustments relating to the recoverability and realization of assets and classification of liabilities that might be necessary should we be unable to continue in operation. We expect we will require additional capital to meet our long term operating requirements. We expect to raise additional capital through, among other things, the sale of equity or debt securities. For the years ended April 30, 2022 and April 30, 2021 Year ended 2022 (Audited) Year ended 2021 (Audited) CASH FLOWS FROM OPERATING ACTIVITIES Net income (loss) $ (26,690 ) $ (1,925 ) Website development (134 ) – CASH FLOWS USED IN OPERATING ACTIVITIES (26,824 ) (1,925 ) Liquidity and Capital Resources As of April 30, 2022 As of April 30, 2021 (Audited) ASSETS Cash on hand $ – $ – Website Development, net 134 0 Total Current Assets $ 134 $ 0 Operating Activities Year ended Year ended CASH FLOWS FROM OPERATING ACTIVITIES Net income (loss) $ (26,690 ) $ (1,925 ) Website development (134 ) – CASH FLOWS USED IN OPERATING ACTIVITIES $ (26,824 ) $ (1,925 ) Cash Flows from Investing Activities We have not generated cash flows from investing activities for the periods nine months ended April 30, 2022 and 2021. Cash Flows from Financing Activities Year ended April 30, 2022 (Audited) Year ended CASH FLOWS FROM FINANCING ACTIVITIES Accounts Payable- Related Party $ 12,000 $ – Related Party Loans 14,824 1,725 Proceeds from Sale of Common Stock – 200 CASH FLOWS PROVIDED BY FINANCING ACTIVITIES $ 26,824 $ 1,925 Plan of Operation and Funding We expect that working capital requirements will continue to be funded through a combination of our existing funds and further issuances of securities. Our working capital requirements are expected to increase in line with the growth of our business. Existing working capital, further advances and debt instruments, and anticipated cash flow are expected to be adequate to fund our operations over the next three months. We have no lines of credit or other bank financing arrangements. Generally, we have financed operations to date through the proceeds of the private placement of equity and debt instruments. In connection with our business plan, management anticipates additional increases in operating expenses and capital expenditures relating to: (i) acquisition of inventory; (ii) developmental expenses associated with a start-up business; and (iii) marketing expenses. We intend to finance these expenses with further issuances of securities, and debt issuances. Thereafter, we expect we will need to raise additional capital and generate revenues to meet long-term operating requirements. Additional issuances of equity or convertible debt securities will result in dilution to our current shareholders. Further, such securities might have rights, preferences or privileges senior to our common stock. Additional financing may not be available upon acceptable terms, or at all. If adequate funds are not available or are not available on acceptable terms, we may not be able to take advantage of prospective new business endeavors or opportunities, which could significantly and materially restrict our business operations. We will have to raise additional funds in the next twelve months in order to sustain and expand our operations. We currently do not have a specific plan of how we will obtain such funding; however, we anticipate that additional funding will be in the form of equity financing from the sale of our common stock. We have and will continue to seek to obtain short-term loans from our directors, although no future arrangement for additional loans has been made. We do not have any agreements with our directors concerning these loans. We do not have any arrangements in place for any future equity financing. Off-Balance Sheet Arrangements As of the date of this Quarterly Report, we do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors. Going Concern The financial statements have been prepared "assuming that we will continue as a going concern," which contemplates that we will realize our assets and satisfy our liabilities and commitments in the ordinary course of business. In December 2019, 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. The measures taken to date will impact the Company’s business for the fiscal fourth quarter and potentially beyond. Management expects that all of its business segments, across all of its geographies, 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. Our management is responsible for establishing and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) that is designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Commission’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer’s management, including its principal executive officer or officers and principal financial officer or officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure. An evaluation was conducted under the supervision and with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures as of April 30, 2022. Based on that evaluation, our management concluded that our disclosure controls and procedures were not effective as of such date to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms. Such officer also confirmed that there was no change in our internal control over financial reporting during the three-month period ended April 30, 2022 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting. Management is not aware of any legal proceedings contemplated by any governmental authority or any other party involving us or our properties. As of the date of this Quarterly Report, no director, officer or affiliate is (i) a party adverse to us in any legal proceeding, or (ii) has an adverse interest to us in any legal proceedings. Management is not aware of any other legal proceedings pending or that have been threatened against us or our properties. No report required. No report required. Not applicable. No report required. Exhibit Number Description 31.1* Certification of Chief Executive and Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 32.1* Certification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 101.INS* Inline XBRL Instance Document. 101.SCH* Inline XBRL Taxonomy Extension Schema Document. 101.CAL* Inline XBRL Taxonomy Extension Calculation Linkbase Document. 101.DEF Inline XBRL Taxonomy Extension Definition Linkbase Document. 101.LAB* Inline XBRL Taxonomy Extension Label Linkbase Document. 101.PRE Inline XBRL Taxonomy Extension Presentation Linkbase Document. 104 Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101). *filed herewith Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements of filing on 10-K and authorized this registration statement to be signed on its behalf by the undersigned, in Ashdod Kalonite 9-57 Israel 7724233 on June 29, Orion Bliss CORP. By: /s/ Marina Konstantinova Name: Marina Konstantinova Title: President In accordance with the requirements of the Securities Act of 1933, this registration statement was signed by the following persons in the capacities and on the dates stated. Signature Title Date /s/ Marina Konstantinova June 29, 2022 Marina Konstantinova President, Treasurer, Secretary and Director (Principal Executive, Financial and Accounting Officer) |
SUMMARY OF SIGNIFICANT ACCOUN_2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 12 Months Ended |
Apr. 30, 2022 | |
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 April 30. The accompanying audited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and with the rules and regulations of the Securities and Exchange Commission. Accordingly, they do not include all of the information and notes required by US GAAP for complete financial statements of the Company. In the opinion of management, these financial statements reflect all adjustments of a normal recurring nature necessary for the fair presentation of the Company’s financial position, results of operations and cash flows for the interim periods presented in conformity with US GAAP. These audited consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto for the year ended April 30, 2022. Interim results are not necessarily indicative of the results that may be expected for a full year or any other interim period. |
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. |
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. The Company issued 2,000,000 200 0.0001 |
Website development- amortization | Website development- amortization The Company has decided that the amortization will be charged once website is operational. |
Fair Value of Financial Instruments | Fair Value of Financial Instruments AS topic 820 "Fair Value Measurements and Disclosures" establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. These tiers include: 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. The carrying value of cash and the Company’s loan from shareholder approximates its fair value due to their short-term maturity. |
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. |
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 April 30, 2022, there were no |
Stock-Based Compensation | Stock-Based Compensation Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options. |
Recent Accounting Pronouncements | Recent Accounting Pronouncements Management does not believe that any recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements. |
GOING CONCERN (Details Narrativ
GOING CONCERN (Details Narrative) - USD ($) | Apr. 30, 2022 | Apr. 30, 2021 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | ||
Retained Earnings (Accumulated Deficit) | $ 28,615 | $ 1,925 |
SUMMARY OF SIGNIFICANT ACCOUN_3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) | 1 Months Ended | 12 Months Ended |
Apr. 30, 2021 | Apr. 30, 2022 | |
Accounting Policies [Abstract] | ||
Common stock issued during period | 2,000,000 | |
Shares issued during period, value | $ 200 | |
Common Stock, Par or Stated Value Per Share | $ 0.0001 | $ 0.0001 |
Shares considered antidilutive | 0 |
LOAN FROM DIRECTOR (Details Nar
LOAN FROM DIRECTOR (Details Narrative) - USD ($) | 1 Months Ended | ||
Apr. 30, 2021 | Apr. 30, 2022 | May 31, 2020 | |
Debt Instrument [Line Items] | |||
Stock Issued During Period, Shares, New Issues | 2,000,000 | ||
Stock Issued During Period, Value, New Issues | $ 200 | ||
Consulting fees due to related party | $ 1,000 | $ 13,000 | |
Loans Payable 2 [Member] | |||
Debt Instrument [Line Items] | |||
Due to related party | $ 15,545 |
COMMON STOCK (Details Narrative
COMMON STOCK (Details Narrative) - USD ($) | 1 Months Ended | |
Apr. 30, 2021 | Apr. 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 |
Stock Issued During Period, Shares, New Issues | 2,000,000 | |
Stock Issued During Period, Value, New Issues | $ 200 | |
common stock issued | 2,000,000 | 2,000,000 |
common stock outstanding | 2,000,000 | 2,000,000 |
INCOME TAXES (Details Narrative
INCOME TAXES (Details Narrative) | Apr. 30, 2022 USD ($) |
Income Tax Disclosure [Abstract] | |
Net operating loss carryforward | $ 28,615 |