Welsis (WLSS) 10-Q 9 Aug 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Jun. 30, 2024	Aug. 05, 2024
Cover [Abstract]
Entity Registrant Name	WELSIS CORP.
Entity Central Index Key	0001887912
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	Jun. 30, 2024
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Entity Ex Transition Period	true
Entity Common Stock Shares Outstanding		2,752,667
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	333-261614
Entity Incorporation State Country Code	WY
Entity Tax Identification Number	98-1620699
Entity Address Address Line 1	701 E Cathedral Rd.
Entity Address Address Line 2	Ste 45 PMB 405
Entity Address City Or Town	Philadelphia
Entity Address State Or Province	PA
Entity Address Postal Zip Code	19128
City Area Code	212
Local Phone Number	552-8991
Entity Interactive Data Current	Yes

Balance Sheet

Balance Sheet - USD ($)	Jun. 30, 2024	Sep. 30, 2023
Current Assets
Cash and cash equivalents	$ 0	$ 9,834
Total Current Assets	0	9,834
Non-Current Intangible Assets
Mobile Application and Website Development	17,333	23,333
Total Non-Current Intangible Assets	17,333	23,333
TOTAL ASSETS	17,333	33,167
Current Liabilities
Accounts payable and accrued liabilities	10,126	75,500
Accrued interest	11,987	8,325
Amount due to related party	0	27,315
Total Current Liabilities	22,113	111,140
Long term liabilities
Convertible Note Payable	10,819	0
Note Payable	40,000	40,000
Total Long term liabilities	50,819	40,000
TOTAL LIABILITIES	72,932	151,140
SHAREHOLDERS' DEFICIT
Common stock: 75,000,000 shares authorized; $0.0001 par value 2,752,667 shares issued and outstanding, respectively	276	276
Additional paid in capital	75,519	22,504
Accumulated deficit	(131,394)	(140,753)
TOTAL SHAREHOLDERS' DEFICIT	(55,599)	(117,973)
TOTAL LIABILITIES & SHAREHOLDERS' DEFICIT	$ 17,333	$ 33,167

Balance Sheet (Parenthetical)

Balance Sheet (Parenthetical) - $ / shares	Jun. 30, 2024	Sep. 30, 2023
Balance Sheet
Common Stock, Par Value	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	75,000,000	75,000,000
Common Stock, Shares Issued	2,752,667	2,752,667
Common Stock, Shares Outstanding	2,752,667	2,752,667

Statements of Operations (Unaud

Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Statements of Operations (Unaudited)
REVENUE	$ 0	$ 4,400	$ 2,000	$ 7,900
OPERATING EXPENSES
General and administrative expense	15,688	7,068	43,979	45,608
Total operating expenses	15,688	7,068	43,979	45,608
Loss from Operations	(15,688)	(2,668)	(41,979)	(37,708)
OTHER INCOME (EXPENSE)
Gain on debt forgiveness	0	0	55,000	0
Interest expense	(1,664)	(997)	(3,662)	(2,992)
Total other income (expense)	(1,664)	(997)	51,338	(2,992)
NET INCOME (LOSS)	$ (17,352)	$ (3,665)	$ 9,359	$ (40,700)
NET INCOME (LOSS) PER SHARE, BASIC AND DILUTED	$ (0.01)	$ 0	$ 0	$ (0.01)
WEIGHTED AVERAGE SHARES OUTSTANDING, BASIC AND DILUTED	2,752,667	2,752,667	2,752,667	2,752,667

Statements of Stockholders Defi

Statements of Stockholders Deficit (Unaudited) - USD ($)	Total	Common Stock	Additional Paid-In Capital	Retained Earnings (Accumulated Deficit)
Balance, shares at Sep. 30, 2022		2,752,667
Balance, amount at Sep. 30, 2022	$ (76,905)	$ 276	$ 22,504	$ (99,685)
Net income (loss)	(9,211)	$ 0	0	(9,211)
Balance, shares at Dec. 31, 2022		2,752,667
Balance, amount at Dec. 31, 2022	(86,116)	$ 276	22,504	(108,896)
Balance, shares at Sep. 30, 2022		2,752,667
Balance, amount at Sep. 30, 2022	(76,905)	$ 276	22,504	(99,685)
Net income (loss)	(40,700)
Balance, shares at Jun. 30, 2023		2,752,667
Balance, amount at Jun. 30, 2023	(117,605)	$ 276	22,504	(140,385)
Balance, shares at Dec. 31, 2022		2,752,667
Balance, amount at Dec. 31, 2022	(86,116)	$ 276	22,504	(108,896)
Net income (loss)	(27,824)	$ 0	0	(27,824)
Balance, shares at Mar. 31, 2023		2,752,667
Balance, amount at Mar. 31, 2023	(113,940)	$ 276	22,504	(136,720)
Net income (loss)	(3,665)	$ 0	0	(3,665)
Balance, shares at Jun. 30, 2023		2,752,667
Balance, amount at Jun. 30, 2023	(117,605)	$ 276	22,504	(140,385)
Balance, shares at Sep. 30, 2023		2,752,667
Balance, amount at Sep. 30, 2023	(117,973)	$ 276	22,504	(140,753)
Net income (loss)	(13,264)	$ 0	0	(13,264)
Balance, shares at Dec. 31, 2023		2,752,667
Balance, amount at Dec. 31, 2023	(131,237)	$ 276	22,504	(154,017)
Balance, shares at Sep. 30, 2023		2,752,667
Balance, amount at Sep. 30, 2023	(117,973)	$ 276	22,504	(140,753)
Net income (loss)	$ 9,359
Balance, shares at Jun. 30, 2024	40,000	2,752,667
Balance, amount at Jun. 30, 2024	$ (55,599)	$ 276	75,519	(131,394)
Balance, shares at Dec. 31, 2023		2,752,667
Balance, amount at Dec. 31, 2023	(131,237)	$ 276	22,504	(154,017)
Net income (loss)	39,975	0	0	39,975
Forgiveness of related party loans	53,015	$ 0	53,015	0
Balance, shares at Mar. 31, 2024		2,752,667
Balance, amount at Mar. 31, 2024	(38,247)	$ 276	75,519	(114,042)
Net income (loss)	$ (17,352)	$ 0	0	(17,352)
Balance, shares at Jun. 30, 2024	40,000	2,752,667
Balance, amount at Jun. 30, 2024	$ (55,599)	$ 276	$ 75,519	$ (131,394)

Statements of Cash Flows (Unaud

Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income (Loss)	$ 9,359	$ (40,700)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of mobile application and website	6,000	6,000
Gain on debt forgiveness	(55,000)	0
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities	26,145	5,400
Accrued interest	3,662	2,997
Net cash used in Operating Activities	(9,834)	(26,303)
CASH FLOWS FROM FINANCING ACTIVITIES
Advances from related party	0	12,802
Net cash provided by Financing Activities	0	12,802
Net changes in cash and cash equivalents	(9,834)	(13,501)
Cash and cash equivalents, beginning of period	9,834	18,703
Cash and cash equivalents, end of period	0	5,202
Supplemental cash flow information
Cash paid for interest	0	0
Cash paid for taxes	0	0
Non-cash transactions:
Operating expenses paid by unaffiliated party	0	0
Written off of related party debts	$ 53,015	$ 0

NATURE OF OPERATIONS

NATURE OF OPERATIONS	9 Months Ended
	Jun. 30, 2024
NATURE OF OPERATIONS
NATURE OF OPERATIONS	NOTE 1 - NATURE OF OPERATIONS Welsis Corp. (referred as the “Company”, “we”, “our”) was Incorporated in the State of Wyoming and established on August 16, 2021. We are a development-stage company formed to commence operations concerned with the virtual psychological therapy that is also known as teletherapy or telepsychology services. We have developed a full business plan. Our Company provides counselling and psychological services for adolescents (from 14 years) and adults, for men and women, therapy for individuals, couples and families. Also, we plan to provide our services to specific communities, for example to the corporative sector of business in a form of corporate group sessions or individual ones. We have purchased a website and a working prototype of online services mobile platform application known as “Psychologist-24”. On March 13, 2024, Dusan Zindovic, the previous majority shareholder of Welsis Corp. (the “Company”), entered into a stock purchase agreement for the sale of 2,000,000 shares of Common Stock of the Company to Skywest Pinnacle Limited. The closing of the purchase and sale occurred on April 1, 2024. As a result of the acquisition, Skywest Pinnacle Limited holds approximately 73% 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. Also effective April 1, 2024, the previous sole officer and director of the company, Dusan Zindovic, resigned his positions with the Company. Upon such resignations, Kwok Boon Kit was appointed as Chief Executive Officer, Treasurer and Secretary, and Director of the Company.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Jun. 30, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES BASIS OF PRESENTATION The accompanying unaudited interim financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the nine months ended June 30, 2024 are not necessarily indicative of the results that may be expected for the year ending September 30, 2024. Notes to the unaudited interim financial statements that would substantially duplicate the disclosures contained in the audited financial statements for fiscal year 2023 have been omitted. This report should be read in conjunction with the audited financial statements and the footnotes thereto for the fiscal year ended September 30, 2024 included in the Company’s Form 10-K as filed with the Securities and Exchange Commission on November 20, 2023. 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. FAIR VALUE OF FINANCIAL INSTRUMENTS ASC 820, “Fair Value Measurements and Disclosures”, defines fair value, establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The three levels are defined as follows: Level 1 - inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 - inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. Level 3 - inputs to the valuation methodology are unobservable and significant to the fair value. The carrying amounts of financial instruments such as accounts payable and note payable approximate their fair values because of the short maturity of these instruments. CASH AND CASH EQUIVALENTS For the purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. As of June 30, 2024 and September 30, 2023, the Company had cash of $0 and $9,834, respectively. INTANGIBLE ASSETS The Company accounts for intangible assets (including trademarks and formula) in accordance with ASC 350 “Intangibles-Goodwill and Other.” ASC 350 requires that goodwill and other intangibles with indefinite lives be tested for impairment annually or on an interim basis if events or circumstances indicate that the fair value of an asset has decreased below it carrying value. In addition, ASC 350 requires that goodwill be tested for impairment at the reporting unit level (operating segment or one level below an operating segment) on an annual basis and between annual tests when circumstances indicate that the recoverability of the carrying amount of goodwill may be in doubt. Application of the goodwill impairment test requires judgment, including the identification of reporting units, assigning assets and liabilities to reporting units, assigning goodwill to reporting units, and determining the fair value. Significant judgments required to estimate the fair value of reporting units include estimating future cash flows, determining appropriate discount rates and other assumptions. Changes in these estimates and assumptions or the occurrence of one or more confirming events in future periods could cause the actual results or outcomes to materially differ from such estimates and could also affect the determination of fair value and/or goodwill impairment at future reporting dates. The cost of intangible assets with determinable useful lives is amortized to reflect the pattern of economic benefits consumed, either on a straight-line or accelerated basis over the estimated periods benefited. Patents, technology, and other intangibles with contractual terms are generally amortized over their respective legal or contractual lives. When certain events or changes in operating conditions occur, an impairment assessment is performed and lives of intangible assets with determinable lives may be adjusted. (Note 4) Mobile Application and Website development- amortization The Company is using straight- line amortization for our mobile application and website since they are fully operational as of September 1, 2021. Mobile Application and Website – $40,000 Term of amortization – 5 years As of June 30, 2024, the mobile application and website was $17,333, net of accumulated amortization $22,667. For the nine months ended June 30, 2024 and 2023, amortization was $6,000 and $6,000, respectively. LONG LIVED ASSETS Long-lived assets are evaluated for impairment whenever events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable or that the useful lives of these assets are no longer appropriate. Each impairment test is based on a comparison of the undiscounted future cash flows to the recorded value of the asset. If impairment is indicated, the asset is written down to its estimated fair value. REVENUE RECOGNITION The Company recognizes revenue from the sale of products in accordance with ASC 606, “ Revenue Recognition 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 For the nine months ended June 30, 2024 and 2023, the Company recognized consulting revenue of $2,000 and $7,900, respectively. CONVERTIBLE FINANCIAL INSTUMENTS The Company account for our convertible financial instruments in accordance with ASC 470-20 “Debt with Conversion and Other Options.” The Company do not separately present in equity an embedded conversion feature of the convertible debts and do not record BCF on the issuance of convertible notes with conversion rate below the Company’s market stock price on the date of note issuance. NET INCOME (LOSS) PER SHARE Basic net income (loss) per share is computed by dividing net income (loss) available to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted net income per share is computed similar to basic net income (loss) per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. If applicable, diluted net income per share assumes the conversion, exercise or issuance of all common stock instruments, such as convertible notes, unless the effect is to reduce a loss or increase earnings per share. For the nine months ended June 30, 2024 and 2023, the following convertible note weas excluded from the computation of diluted net loss per shares as the result of the computation was anti-dilutive: June 30, June 30, 2024 2023 (Shares) (Shares) Convertible Note 21,638 - RECENT ACCOUNTING PRONOUNCEMENTS Management has considered all recent accounting pronouncements issued. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

GOING CONCERN

GOING CONCERN	9 Months Ended
	Jun. 30, 2024
GOING CONCERN
GOING CONCERN	NOTE 3 - 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 $131,394 at June 30, 2024 and negative operating cash flow of $9,834 for nine months ended June 30, 2024. These factors raise substantial doubt about the Company’s ability to continue as a going concern. 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.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Jun. 30, 2024
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 4 – RELATED PARTY TRANSACTIONS During the nine months ended June 30, 2024, the Company incurred debt forgiveness of $53,015, comprised of $38,615 for payable amount to the Company’s director, who will resign on April 1, 2024 upon the change of control and $14,400 for payable amount to the Company’s majority shareholder. The gain on debt forgiveness was recorded to additional paid in capital. As of June 30, 2024 and September 30, 2023, the amount due to the related parties was $0 and $27,315, respectively.

NOTE PAYABLE

NOTE PAYABLE	9 Months Ended
	Jun. 30, 2024
NOTE PAYABLE
NOTE PAYABLE	NOTE 5 – NOTE PAYABLE On September 1, 2021, the Company issued to a non-affiliate of $40,000. The note has a maturity term of two years and bears interest at 10% per annum and default interest rate of 12% per annum. During the nine months ended June 30, 2024 and 2023, the note interest was $3,662 and $2,992, respectively. As of June 30, 2024 and September 30, 2023, note payable was $40,000 and accrued interest payable was $11,987 and $8,325, respectively. The note is currently in default.

CONVERTIBLE NOTE PAYABLE

CONVERTIBLE NOTE PAYABLE	9 Months Ended
	Jun. 30, 2024
CONVERTIBLE NOTE PAYABLE
CONVERTIBLE NOTE PAYABLE	NOTE 6 – CONVERTIBLE NOTE PAYABLE On June 30, 2024, the Company issued to an unaffiliated party a convertible note at $10,819 for paying operating expenses on behalf of the Company. The convertible note has maturity term of six years, bears interest at 8% per annum and is convertible at $0.50 per share.

LOAN FORGIVENESS

LOAN FORGIVENESS	9 Months Ended
	Jun. 30, 2024
LOAN FORGIVENESS
LOAN FORGIVENESS	NOTE 7 – LOAN FORGIVENESS During the nine months ended June 30, 2024, the Company recognized gain on debt loan forgiveness of $55,000 for payable amount due to a non-affiliate related to acquisition of mobile application and website. The gain on debt forgiveness was reported under Statements of Operations.

EQUITY

EQUITY	9 Months Ended
	Jun. 30, 2024
EQUITY
EQUITY	NOTE 8 - EQUITY The Company has 75,000,000, $0.0001 par value shares of common stock authorized. As of June 30, 2024 and September 30, 2023, the issued and outstanding common stock was 2,752,667 shares.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Jun. 30, 2024
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 9 – SUBSEQUENT EVENTS In accordance with ASC 855, “Subsequent Events,” the Company has analysed its operations subsequent to June 30, 2024 to the date these financial statements were issued and has determined that it does not have any material subsequent event to disclose in these financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Jun. 30, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
BASIS OF PRESENTATION	The accompanying unaudited interim financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the nine months ended June 30, 2024 are not necessarily indicative of the results that may be expected for the year ending September 30, 2024. Notes to the unaudited interim financial statements that would substantially duplicate the disclosures contained in the audited financial statements for fiscal year 2023 have been omitted. This report should be read in conjunction with the audited financial statements and the footnotes thereto for the fiscal year ended September 30, 2024 included in the Company’s Form 10-K as filed with the Securities and Exchange Commission on November 20, 2023.
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.
FAIR VALUE OF FINANCIAL INSTRUMENTS	ASC 820, “Fair Value Measurements and Disclosures”, defines fair value, establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The three levels are defined as follows: Level 1 - inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 - inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. Level 3 - inputs to the valuation methodology are unobservable and significant to the fair value. The carrying amounts of financial instruments such as accounts payable and note payable approximate their fair values because of the short maturity of these instruments.
CASH AND CASH EQUIVALENTS	For the purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. As of June 30, 2024 and September 30, 2023, the Company had cash of $0 and $9,834, respectively.
INTANGIBLE ASSETS	The Company accounts for intangible assets (including trademarks and formula) in accordance with ASC 350 “Intangibles-Goodwill and Other.” ASC 350 requires that goodwill and other intangibles with indefinite lives be tested for impairment annually or on an interim basis if events or circumstances indicate that the fair value of an asset has decreased below it carrying value. In addition, ASC 350 requires that goodwill be tested for impairment at the reporting unit level (operating segment or one level below an operating segment) on an annual basis and between annual tests when circumstances indicate that the recoverability of the carrying amount of goodwill may be in doubt. Application of the goodwill impairment test requires judgment, including the identification of reporting units, assigning assets and liabilities to reporting units, assigning goodwill to reporting units, and determining the fair value. Significant judgments required to estimate the fair value of reporting units include estimating future cash flows, determining appropriate discount rates and other assumptions. Changes in these estimates and assumptions or the occurrence of one or more confirming events in future periods could cause the actual results or outcomes to materially differ from such estimates and could also affect the determination of fair value and/or goodwill impairment at future reporting dates. The cost of intangible assets with determinable useful lives is amortized to reflect the pattern of economic benefits consumed, either on a straight-line or accelerated basis over the estimated periods benefited. Patents, technology, and other intangibles with contractual terms are generally amortized over their respective legal or contractual lives. When certain events or changes in operating conditions occur, an impairment assessment is performed and lives of intangible assets with determinable lives may be adjusted. (Note 4) Mobile Application and Website development- amortization The Company is using straight- line amortization for our mobile application and website since they are fully operational as of September 1, 2021. Mobile Application and Website – $40,000 Term of amortization – 5 years As of June 30, 2024, the mobile application and website was $17,333, net of accumulated amortization $22,667. For the nine months ended June 30, 2024 and 2023, amortization was $6,000 and $6,000, respectively.
LONG LIVED ASSETS	Long-lived assets are evaluated for impairment whenever events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable or that the useful lives of these assets are no longer appropriate. Each impairment test is based on a comparison of the undiscounted future cash flows to the recorded value of the asset. If impairment is indicated, the asset is written down to its estimated fair value.
REVENUE RECOGNITION	The Company recognizes revenue from the sale of products in accordance with ASC 606, “ Revenue Recognition 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 For the nine months ended June 30, 2024 and 2023, the Company recognized consulting revenue of $2,000 and $7,900, respectively.
CONVERTIBLE FINANCIAL INSTUMENTS	The Company account for our convertible financial instruments in accordance with ASC 470-20 “Debt with Conversion and Other Options.” The Company do not separately present in equity an embedded conversion feature of the convertible debts and do not record BCF on the issuance of convertible notes with conversion rate below the Company’s market stock price on the date of note issuance.
NET INCOME (LOSS) PER SHARE	Basic net income (loss) per share is computed by dividing net income (loss) available to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted net income per share is computed similar to basic net income (loss) per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. If applicable, diluted net income per share assumes the conversion, exercise or issuance of all common stock instruments, such as convertible notes, unless the effect is to reduce a loss or increase earnings per share. For the nine months ended June 30, 2024 and 2023, the following convertible note weas excluded from the computation of diluted net loss per shares as the result of the computation was anti-dilutive: June 30, June 30, 2024 2023 (Shares) (Shares) Convertible Note 21,638 -
RECENT ACCOUNTING PRONOUNCEMENTS	Management has considered all recent accounting pronouncements issued. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Jun. 30, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of antidilutive securities	June 30, June 30, 2024 2023 (Shares) (Shares) Convertible Note 21,638 -

NATURE OF OPERATIONS (Details N

NATURE OF OPERATIONS (Details Narrative)	Mar. 13, 2024
NATURE OF OPERATIONS
Description	the previous majority shareholder of Welsis Corp. (the “Company”), entered into a stock purchase agreement for the sale of 2,000,000 shares of Common Stock of the Company to Skywest Pinnacle Limited. The closing of the purchase and sale occurred on April 1, 2024. As a result of the acquisition, Skywest Pinnacle Limited holds approximately 73% of the issued and outstanding shares

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	9 Months Ended
	Jun. 30, 2024 shares
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Convertible Note	21,638

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Sep. 30, 2023	Sep. 30, 2022
Revenues	$ 0	$ 4,400	$ 2,000	$ 7,900
Cash	0	$ 5,202	0	5,202	$ 9,834	$ 18,703
Amortization of Intangible Assets			$ 6,000	6,000
Mobile Application And Website Development [Member]
Useful life of intangible assets			5 years
Amortization of Intangible Assets			$ 6,000	$ 6,000
Finite-Lived Intangible Assets, Gross	40,000		40,000
Finite-Lived Intangible Assets, Accumulated Amortization	22,667		22,667
Finite-Lived Intangible Assets	$ 17,333		$ 17,333

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Sep. 30, 2023
GOING CONCERN
Accumulated deficit	$ (131,394)		$ (140,753)
Net Cash Provided by (Used in) Operating Activities	$ (9,834)	$ (26,303)

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
Related Party Payable	$ 14,400
RELATED PARTY TRANSACTIONS [Member]
Related parties	0	$ 27,315
Debt	53,015
Related Party Payble	$ 38,615

NOTES PAYBLE (Details Narrative

NOTES PAYBLE (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Sep. 30, 2023
EQUITY
Notes payable	$ 40,000
Shares issued	40,000
Note payable muturity term	two years
Interest	$ 3,662	$ 2,992
Default interest rate	12%
Accrued interest payable	$ 11,987		$ 8,325
Interest rate	10%

CONVERTIBLE NOTE PAYABLE (Detai

CONVERTIBLE NOTE PAYABLE (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
CONVERTIBLE NOTE PAYABLE
Convertible notes payable	$ 10,819	$ 0
Convertible notes per share	$ 0.50
Convertible note muturity term	six years
Interest rate	8%

LOAN FORGIVENESS (Details Narra

LOAN FORGIVENESS (Details Narrative)	Jun. 30, 2024 USD ($)
LOAN FORGIVENESS
Loan	$ 55,000

EQUITY (Details Narrative)

EQUITY (Details Narrative) - $ / shares	Jun. 30, 2024	Sep. 30, 2023
EQUITY
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	2,752,667	2,752,667
Common Stock, Shares Outstanding	2,752,667	2,752,667