| BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 12 Months Ended |
| Aug. 31, 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. |
| 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. Although these estimates
are based on management’s knowledge of current events and actions management may undertake in the future, actual results may ultimately
differ from those estimates and such differences may be material to our consolidated financial statements. |
| Cash and Short-term investments | Cash
and Short-term investments The
Company considers all short-term, highly liquid investments, including certificates of deposit (“CDs”) purchased with an
original maturity of three months or less at the date of purchase, to be cash equivalents. The
Company classifies its certificates of deposit as cash and cash equivalents or short-term investments and reassesses the appropriateness
of the classification of its investments at the end of each reporting period. Certificates of deposit held for investment with an original
maturity greater than three months are carried at amortized cost and reported as short-term investments on the consolidated balance sheets. The
Company had $ 6,449 86,139 As of August
31, 2023, the Company had $ 40,000 |
| Property and Equipment | Property
and Equipment Property
and equipment are stated at cost, less accumulated depreciation. Major repairs and improvements that significantly extend original useful
lives or improve productivity are capitalized and depreciated over the period benefited. Maintenance and repairs are expensed as incurred.
When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the
respective accounts, and any gain or loss is included in operations. The
Company had property and equipment of $ 769 1,029 |
| Depreciation, Amortization, and Capitalization | Depreciation,
Amortization, and Capitalization The
Company records depreciation and amortization when appropriate using straight-line balance method over the estimated useful life of the
assets. The Company establishes a capitalization policy for its assets based on the dollar amount that is more than $1,000 in value or
if its estimated useful life exceeds one year. The
Company had depreciation expense of $ 260 260 |
| Fair Value of Financial Instruments | Fair
Value of Financial Instruments ASC
Topic 820 “Fair Value Measurements and Disclosures” establishes a three-tier 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. |
| Impairment of Long-lived Assets | Impairment
of Long-lived Assets In
accordance with FASB ASC 360-10, Accounting for the Impairment or Disposal of Long-lived Assets, long-lived assets such as property and
equipment are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not
be recoverable, or it is reasonably possible that these assets could become impaired as a result of technological or other changes. The
determination of recoverability of assets to be held and used is made by comparing the carrying amount of an asset to future undiscounted
cash flow to be generated by the asset. |
| 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 law. A valuation allowance is provided for the amount of deferred tax assets that, based on available
evidence, are not expected to be realized. |
| Comprehensive Income | Comprehensive
Income Comprehensive
income is defined as all changes in stockholders’ equity (deficit), exclusive of transactions with owners, such as capital investments.
Compressive 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 August 31, 2023, there were no differences between our comprehensive loss and net loss. |
| 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 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 effects is anti-dilutive. As of August 31, 2023, there were no potentially dilutive
debt or equity instruments issued or outstanding. |
| Recent Accounting Pronouncements | Recent
Accounting Pronouncements As
of August 31, 2023, and for the period then ended, there were no recently adopted accounting standards that had a material impact on
the Company’s financial statements. There were no recently issued accounting standards not yet adopted which would have a material
effect on the Company’s financial statements. |
